Customsand Excise Act Cap 472 - as Plain Text by MWakili
LAWS OF KENYA CUSTOMS AND EXCISE ACT CHAPTER 472 Revised Edition 2012 [1996] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev.
2012] CAP.
472 Customs and Excise CHAPTER 472 CUSTOMS AND EXCISE ACT ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1.
Short title.
2.
Interpretation.
PART II ADMINISTRATION 3.
Responsibility for administration, etc.
4.
Customs seal and flag.
5.
Officer to have powers of police officer.
6.
Hours of attendance.
7.
Offences by or in relation to officers.
8.
Disclosure and exchange of information.
9.
Appointment and fixing of limits of ports, customs areas, etc.
10.
Accommodation on wharves.
11.
Offences in respect of customs areas, etc.
12.
Customs control of goods.
13.
Liability for loss, etc., through negligence of officer.
PART III IMPORTATION Prohibited and Restricted Imports 14.
Prohibited and restricted goods.
15.
Power to prohibit, etc., imports.
16.
Exemption of goods in transit, etc.
Arrival and Report of Aircraft and Vessels 17.
Procedure on arrival.
18.
Place of mooring, etc.
20.
Report of aircraft and vessels.
21.
Master to answer questions, etc.
22.
Goods in transit shed, etc., deemed in aircraft or vessel.
23.
Goods reported to be unloaded.
24.
Master of wreck, etc., to report.
Arrival Overland 25.
Arrival overland.
Unloading, Entry, Removal, Examination, and Delivery of Cargo 26.
Unloading, etc.
27.
Entry of cargo.
28.
Surplus stores may be entered.
29.
Provisions relating to mail, personal baggage, etc.
3 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise Section 30.
Entry in absence of documents.
31.
Provisions relating to goods liable to ad valorem duty.
32.
Delivery from customs area in special circumstances.
33.
Re-packing, etc., in customs area, etc.
34.
Goods deposited in a customs warehouse may be sold, etc.
35.
Goods deemed to be in a customs warehouse.
PART IV WAREHOUSING OF GOODS Provisions Relating to Bonded Warehouses 36.
Dutiable goods may be warehoused.
37.
Procedure on warehousing.
38.
Removal to warehouse of goods entered therefore.
39.
Entry of warehoused goods.
40.
Operations in a warehouse.
41.
Re-gauging and re-valuation.
42.
Delivery from warehouse in special circumstances.
43.
Removal to another warehouse or bonded factory.
44.
Warehoused goods may be delivered as stores.
45.
Abandonment, etc., of warehoused goods.
46.
Period of warehousing of goods.
47.
Examination of warehoused goods on delivery.
48.
Access to warehouse.
49.
Removal of goods after entry for home use, export or sale.
50.
Penalty for unlawfully taking, etc., warehoused goods.
51.
Commissioner may licence warehouses.
51A.
Commissioner may licence duty free shops.
52.
Procedure on revocation or expiry of licence.
53.
Warehouse keeper to provide facilities.
54.
Stowage and storage of goods in bonded warehouse.
55.
Removal of goods from private to general warehouse.
56.
Warehouse keeper to produce goods deposited.
Provisions Relating to Government Warehouses 57.
Goods in Government warehouse liable to rent, etc.
58.
Removal, etc., of goods in Government warehouse.
PART IVA PROVISIONS RELATING TO MANUFACTURE UNDER BOND 58A.
Licensing of bonded factories.
58B.
Entry of premises as bonded factories.
58C.
Revocation of licence, etc.
58D.
Entry of plant machinery, etc.
for exportation or for home use.
58E.
Manufacturer to provide facilities.
58F.
Receipt and storage of raw materials and manufactured goods.
58G.
Provisions relating to stock registers.
58H.
Manner of dealing with deficiencies and excesses in stock rooms.
[Issue 1] 4 [Rev.
2012] CAP.
472 Customs and Excise Section 58I.
Importation of equipment, machinery, raw materials etc.
58J.
Provisions relating to goods in a bonded factory.
58K.
Delivery from bonded factory in special circumstances.
58L.
Goods from bonded factory may be entered for home use.
PART V EXPORTATION Prohibited and Restricted Exports 59.
Prohibited and restricted exports.
60.
Power to prohibit, etc., exports.
61.
Exemption of goods in transit, etc.
Entry Outwards and Loading of Aircraft and Vessels 62.
Entry outwards of aircraft or vessel.
63.
Entry of cargo for export.
64.
Loading, etc.
65.
Provisions relating to personal baggage, etc.
66.
Goods for export not to be discharged in Kenya.
67.
Provisions relating to export of certain goods.
68.
Stores for aircrafts and vessels.
69.
Short-shipment of non-bonded goods.
70.
Export goods stored at risk of owner.
71.
Goods liable to export duty.
Transit or Transhipment Goods 72.
Goods in transit or for transhipment.
72A.
Licensing of transit godowns.
72B.
Storage of goods entered in transit.
PART VI IMPORTATION AND EXPORTATION BY POST 73.
Application of Act to postal articles.
74.
Time of entry of postal articles.
PART VII DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS, AND DEPARTURE OVERLAND Departure and Clearance of Aircraft and Vessels 75.
Clearance required for departure to foreign port.
76.
Grant of clearance.
77.
Clearance to be produced.
78.
Deficiency or surplus in cargo or stores.
79.
Aircraft or vessels to bring to at boarding station.
Departure Overland 80.
Departure overland.
PART VIII CARRIAGE OF GOODS COASTWISE 81.
Meaning of carriage coastwise.
82.
Carriage coastwise in aircraft or vessel from foreign port.
5 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise Section 83.
Loading, etc., of coastwise cargo.
84.
Transire required for departure coastwise.
85.
Transire to be delivered on arrival.
86.
Power of Commissioner to vary procedure.
87.
Entry outwards of aircraft, etc., carrying goods coastwise.
88.
Coasting vessel, etc., not to deviate from voyage.
89.
Examination of coasting aircraft, coasting vessel and goods.
PART IX MANUFACTURE OF EXCISABLE GOODS 90.
Licence required to manufacture excisable goods.
91.
Application for and grant of licence.
91A.
Packing or selling of alcoholic beverages.
92.
Transfer of licence.
93.
Power to revoke, etc., licence.
94.
Effect of revocation, etc., of licence.
95.
Provision of facilities for excise control.
96.
Licensee to keep books, etc.
PART X CONTROL OF MANUFACTURE OF EXCISABLE GOODS Entry of premises and plant 97.
Manufacturers entry.
98.
Rooms and plant to be marked.
Provisions relating to the Manufacture of Spirits 99.
Power of Commissioner to direct that Act and regulations shall not apply.
100.
Distillers and rectifiers warehouse.
101.
Restriction on delivery of immature spirits.
102.
Restriction on carrying on of other trades by distiller, rectifier or denaturer.
103.
Keeping or use of still otherwise than by distiller or rectifier prohibited.
104.
Deposit of rectified or compounded spirit in bonded warehouses.
105.
Penalty for excess or deficiency in stocks of spirits.
106.
Denaturing of spirits.
107.
Application of Part IX and sections 97 and 98 to the denaturing of spirits.
Provisions relating to Manufacture of Excisable Goods other than Spirits 108.
Storage of excisable goods after manufacture.
109.
Provisions relating to stock book and returns.
110.
Deficiency or excess in stock of licensee.
111.
Provisions relating to manufacture of tobacco.
112.
Provisions relating to brewing book.
113.
Notice of brewing may be required.
114.
Provisions relating to brewing.
115.
Provision relating to false declaration of original gravity of beer.
116.
Liability of beer to excise duty.
116A.
Fortification and mixing of wine.
116B.
Excise Stamps.
[Issue 1] 6 [Rev.
2012] CAP.
472 Customs and Excise PART XI DUTIES GENERAL PROVISION Section 117.
Imposition, rates, etc., of duty.
118.
Arrangements for bilateral relief from duty.
118A.
Retaliatory imposition of duties, etc.
119.
Variation of rates of duty.
120.
Effect of alteration of duty on contract for sale.
121.
Effect of obligation to pay duty.
122.
Recovery of duty.
123.
Effect of alteration in classification of goods.
124.
Time of entry for home use determines rate of duty.
125.
Advisory committee on dumping and subsidation of goods.
125A.
Imposition of anti-dumping duty and countervailing duty.
126.
Dumping and subsidy defined.
126A.
Duty on gaming receipts.
Value of Imported Goods, Excisable Goods and Goods for Export 127.
Determination of value of imported goods.
127A.
Determination of value of goods for export.
127B.
Appraisal of value of imported goods, etc.
127C.
Value of goods for excise duty purposes.
127D.
Pre-shipment inspection of imported goods.
127E.
Establishment of Appeals Tribunal.
127F.
Procedure for appeals.
127G.
Excisable value of services.
Computation of Duty: General 128.
Adjustment for fractions of a shilling.
129.
Duty computed on gross weight of package in certain cases.
130.
Duty computed on reputed quantity in certain cases.
131.
Commissioner may fix litre equivalent of other liquid measurement.
132.
Allowance for tare.
133.
Duty on packages in certain cases.
Computation and Payment of Excise Duty on Spirits 134.
Time of delivery determines rate of excise duty.
135.
Duty on spiritsattenuation charge.
136.
Ascertainment of strength, weight, and volume of spirits.
136A.
Excise stamps on wines and spirits.
Payment of Duty on Excisable Goods other than Spirits 137.
Time of delivery determines rate of excise duty, etc.
Exemption and Remission of Duty 138.
Power of Minister to refund of duties.
139.
Remission of excise duty.
140.
Exemption from certain duties of goods remaining on board.
141.
Exemption from certain duties of goods entered for exportation, etc.
7 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise Section 142.
Exemption from certain duties of certain re-imports.
143.
Exemption from certain duties of temporary imports.
144.
Remission of certain duties on lost or destroyed goods.
Refund, Rebate, and Drawback 145.
Refund of certain duties to privileged institutions and personnel, etc.
146.
Refund of certain duties on pillaged, etc., goods and of duty paid in error.
147.
Refund of certain duties on returned or destroyed goods.
148.
Rebate of certain duties on damaged goods.
148A.
Remission or refund of duty on bad debts.
149.
Rebate of excise duty.
149A.
Rebate or refund on converted excisable goods or plastic bags for packing.
150.
Repealed.
151.
Drawback of certain duties on exportation.
152.
Duties to apply proportionately for refund, rebate, etc.
153.
Refund of excise duty on compounded spirits in bonded warehouses.
153A.
Penalty for fraudulent claims.
Miscellaneous Provisions 154.
Derelict goods, etc., liable to duty.
155.
Goods imported duty free liable to certain duties on disposal.
156.
Excisable goods granted remission, etc.
liable to duty on disposal.
157.
Excisable goods liable to duty on re-importation.
158.
Short levy or erroneous refund.
158A.
Duties not to be abated on conviction.
158B.
Commissioner may refrain from collecting duty in certain cases.
158C.
Amnesty for penalties, fines, etc.
159.
Disputes.
PART XII PROVISIONS RELATING TO SECURITIES 160.
Commissioner may require security.
161.
General provisions relating to giving of security.
162.
Provisions relating to sureties.
163.
Enforcement of bond.
PART XIII CUSTOMS AND EXCISE AGENTS 164.
Authority of agents.
165.
Liability of duly authorised agent.
166.
Liability of owner for acts of duly authorised agent.
166A.
Agents appointed by the Commissioner.
166B.
Commissioner may appoint agent.
Preservation of funds.
166C.
PART XIV PREVENTION OF SMUGGLING AND EVASION 167.
Power to require vessels, etc., to bring to.
168.
Power to require vessels, etc., to depart.
169.
Power to patrol freely and moor vessels, etc.
[Issue 1] 8 [Rev.
2012] CAP.
472 Customs and Excise Section 170.
Power to board vessels, etc., and search.
171.
Persons entering or leaving Kenya to answer questions concerning baggage.
172.
Power to search persons.
173.
Power of arrest.
174.
Power to search premises.
175.
Power to seal, etc., buildings, etc.
176.
Search warrants.
177.
Power to require production of books, etc.
178.
Power to call for aid.
Offences 179.
Assembling to contravene provisions of Act.
180.
Offences with violence, etc.
181.
Attempts to commit offences.
182.
Offence to warn offender.
183.
Offence to assume character of officer.
184.
Master of vessel, etc., used for smuggling or evasion guilty of offence.
185.
Offence in respect of prohibited, restricted and uncustomed goods.
186.
Offence to import or export concealed goods.
187.
Offence to make or use false documents.
188.
Offence to refuse to produce documents, etc.
189.
Offence to use false measures.
190.
Offence to interfere with customs property.
191.
Offences in connection with excisable goods.
192.
Uncustomed goods found to be reported.
193.
Goods offered on pretence of being smuggled.
194.
Aiders, abettors, etc.
194A.
Sale of adulterated petroleum products prohibited.
PART XV PENALTIES, FORFEITURES AND SEIZURES 195.
General penalty.
196.
Goods liable to forfeiture.
197.
Vessels, etc., liable to forfeiture.
198.
Provisions relating to goods liable to forfeiture.
199.
Power to seize goods liable to forfeiture.
200.
Procedure on seizure.
201.
Effect of conviction, etc., on things liable to forfeiture.
202.
Procedure after notice of claim.
203.
Provisions relating to condemnation.
204.
Restoration of seizure.
PART XVI LEGAL PROCEEDINGS 205.
Proceedings triable in subordinate court of first class.
206.
Actions by or against the Commissioner.
207.
Limitation of proceedings.
208.
Provisions relating to proof, etc., in proceedings.
9 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise Section 209.
Provisions relating to penalties for offences.
210.
Place of trial.
211.
Protection of witnesses.
212.
Reasonable grounds a defence in any action against officer.
213.
Power of officer to prosecute.
PART XVII SETTLEMENT OF CASES BY THE COMMISSIONER 214.
Power of Commissioner to compound offence by agreement.
PART XVIII MISCELLANEOUS 215.
Attendance of master before Commissioner.
216.
Provisions relating to prescribed forms.
217.
Provisions relating to all documents.
218.
Production of documents.
218A.
Determination of duty for failure to keep records, etc.
219.
Power to require information from importers concerning dumping.
220.
Provisions relating to declarations and signatures.
221.
Receipts for payment on entry.
222.
Service of notices, etc.
223.
Provisions relating to loading, etc., of goods.
224.
Proper officer may take or allow samples to be taken.
225.
Recovery of duty by distress.
225A.
Penalty for late payment.
225B.
Security on property for unpaid duty, etc.
226.
Rewards.
227.
Auctioneers legislation not to apply to sales.
227A.
Officers, etc., not to take part in auction.
228.
Licensing of aircraft, vessels and vehicles conveying goods subject to customs control.
229.
Application of Act to importation, etc., overland.
230.
Provisions relating to commissioned vessels and aircraft.
231.
Excise licence to furnish annual audit certificate.
232.
Application of air legislation.
233.
Power of Commissioner in special cases.
234.
Regulations.
235.
Saving.
236.
Transitional.
SCHEDULES FIRST SCHEDULE IMPORT DUTIES SECOND SCHEDULE SUSPENDED DUTIES THIRD SCHEDULE EXEMPTIONS FROM IMPORT DUTY, SUSPENDED DUTY AND DUMPING DUTY FOURTH SCHEDULE EXPORT DUTIES FIFTH SCHEDULE EXCISE DUTIES [Issue 1] 10 [Rev.
2012] CAP.
472 Customs and Excise SIXTH SCHEDULE FORM OF WARRANT OF DISTRESS SEVENTH SCHEDULE VALUE OF IMPORTED GOODS EIGHTH SCHEDULE PROHIBITED AND RESTRICTED GOODS NINTH SCHEDULE PRIVILEGED INTERNATIONAL ORGANISATIONS AND PERSONNEL TENTH SCHEDULE DECLARATION BY OFFICER ELEVENTH SCHEDULE GOODS LIABLE TO VARIABLE IMPORT DUTY SCHEDULE 11 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise CHAPTER 472 CUSTOMS AND EXCISE ACT [Date of assent: 25th September, 1978.] [Date of commencement: 13th October, 1978.] An Act of Parliament to provide for the management and administration of the customs, for the assessment, charge and collection of customs and excise duties and for matters relating thereto and connected therewith [Act No.
13 of 1978, Act No.
6 of 1979, Act No.
13 of 1979, Act No.
10 of 1980, Act No.
12 of 1980, L.N.
18/1981, Act No.
6 of 1981, L.N.
154/1981, Act No.
1 of 1982, Act No.
9 of 1982, Act No.
14 of 1982, Act No.
17 of 1982, Act No.
8 of 1983, Act No.
13 of 1984, Act No.
19 of 1984, L.N.
162/1984, Act No.
8 of 1985, L.N.
152/1985, Act No.
19 of 1985, L.N.
11/1986, Act No.
10 of 1986, Act No.
10 of 1987, Act No.
10 of 1988, Act No.
2 of 1989, Act No.
8 of 1989, Act No.
10 of 1990, Act No.
12 of 1990, L.N.
433/1990, L.N.
19/1991, Corr.
No.
16/1991, Act No.
8 of 1991, Act No.
3 of 1992, Act No.
9 of 1992, L.N.
7/1993, L.N.
105/1993, L.N.
286/1993, L.N.
303/1993, Act No.
4 of 1993, L.N.
25/1994, L.N.
41/1994, L.N.
64/1994, L.N.
122/1994, L.N.
334/1994, L.N.
349/1994, Act No.
6 of 1994, L.N.
377/1994, L.N.
378/1994, L.N.
383/1994, L.N.
386/1994, L.N.
490/1994, Act No.
8 of 1995, Act No.
13 of 1995, L.N.
333/1995, L.N.
388/1995, Act No.
8 of 1996, L.N.
2/1996, L.N.
20/1996, L.N.
3/1996, L.N.
117/1996, L.N.
315/1996, L.N.
6/1997, L.N.
15/1997, Act No.
2 of 1997, Act No.
8 of 1997, L.N.
15/1997, L.N.
43/1997, L.N.
114/1997, L.N.
115/1997, L.N.
118/1997, L.N.
119/1997, L.N.
123/1997, L.N.
144/1997, L.N.
159/1997, L.N.
160/1997, L.N.
172/1997, L.N.
173/1997, L.N.
174/1997, L.N.
347/1997, L.N.
549/1997, Act No.
5 of 1998, L.N.
12/1998, L.N.
26/1998, L.N.
27/1998, L.N.
39/1998, L.N.
45/1998, L.N.
58/1998, L.N.
119/1998, L.N.
122/1998, L.N.
164/1998, L.N.
12/1999; L.N.
27/1999, L.N.
33/1999, L.N.
48/1999, L.N.
108/1999, L.N.
109/1999, L.N.
135/1999, L.N.
136/1999, L.N.
166/1999, L.N.
184/1999, Act No.
4 of 1999, L.N.
65/2000, L.N.
80/2000, L.N.
116/2000, Act No.
9 of 2000, L.N.
65/2001, L.N.
135/2001, L.N.
136/2001, L.N.
137/2001, Act No.
6 of 2001, L.N.
12/2002, L.N.
14/2002, L.N.
26/2002, L.N.
27/2002, L.N.
112/2002, Act No.
7 of 2002, Act No.
15 of 2003, L.N.
90/2004, L.N.
121/2004, Act No.
4 of 2004, Act No.
6 of 2005, Act No.
10 of 2006, Act No.
9 of 2007, Act No.
8 of 2008, Act No.
8 of 2009, Act No.
10 of 2010, L.N.
38/2011, Act No.
4 of 2012.] PART I PRELIMINARY 1.
Short title This Act may be cited as the Customs and Excise Act.
2.
Interpretation (1) In this Act, except where the context otherwise requires agent in relation to an aircraft, vessel or vehicle includes a person who notifies the proper officer in writing that he intends to act as the agent and who, or on whose behalf a person authorized by him, signs any document required or authorized by this Act to be signed by an agent: Provided that the owner of an aircraft, vessel or vehicle, if resident or represented in Kenya, shall either himself or through his representative be deemed to be the agent for all the purposes of this Act if no agent is appointed; aircraft includes every description of craft used in aerial navigation; approved means approved by the Commissioner; 13 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise approved place of loading and approved place of unloading mean a quay, jetty, wharf or other place, including any part of a port or customs airport, appointed by the Commissioner by notice in accordance with section 9 to be a place where goods may be loaded or unloaded; beer includes ale, porter and any other description of beer and any liquor, including beer substitute, which is produced as result of the alcoholic fermentation of an extract derived from barley malt, a cereal grain, starch or saccharine matter and hops or hops substitute, in potable water with other suitable ingredients and which contains more than two per centum of proof spirit but does not include (a) any beer made or brewed by any person and which is not offered for, or intended to be offered for sale; (b) any kind of beer which the Minister may, by order in the Gazette exclude from the provisions of this Act; boarding station means a place appointed by the Commissioner by notice in the Gazette to be a place for aircraft or vessels arriving at or departing from a port or place to bring to for the boarding by or the disembarkation of officers; bonded factory means the premises licensed by the Commissioner for the manufacture of goods for export under bond; bonded warehouse means a warehouse licensed by the Commissioner under section 51 for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused and includes a duty-free shop; brewer means the holder of a valid licence to brew beer under section 91; buying commission means fees paid or payable by an importer to his agent for the services of representing the importer in the purchase of the goods being appraised; by authority means by the authority of the Commissioner or of any officer doing his duty in the matter in relation to which the expression is used; cargo includes all goods imported, exported or carried coastwise in an aircraft, vessel or vehicle other than goods which are required as stores for consumption or use by or for that aircraft, vessel or vehicle, its crew and passengers, and the bona fide personal baggage of the crew and passengers; carriage coastwise has the meaning assigned to it by section 81; cigar means a cigar, cheroot or cigarillo prepared from tobacco; cigarette means a cigarette prepared from tobacco and includes any form of tip and the paper thereof; Commissioner means (a) the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap.
469); or [Issue 1] 14 [Rev.
2012] CAP.
472 Customs and Excise (b) with respect to powers or functions that have been delegated under section 11(4) of the Kenya Revenue Authority Act to another Commissioner, that other Commissioner; compounded spirits means spirits which have been distinctly altered in character by redistillation with, or by the addition of, flavouring matter or other materials or ingredients; and to compound means to prepare compounded spirits; computed value in relation to any goods, means the value of such goods determined in accordance with Method 5 set out in the Seventh Schedule; concessional loan means a loan with at least twenty-five per cent grant element; country of export, in relation to any goods, means the country from which such goods are shipped to Kenya; country of importation means any country or customs territory into which goods are imported; customs or the customs means the Customs and Excise Department; customs airport means an airport appointed by the Commissioner by notice in accordance with section 9 to be an airport for the purposes of this Act; customs area means a place appointed by the Commissioner by notice in accordance with section 9 for the deposit of goods subject to customs control; customs and excise revenue means amount collectable by the customs in accordance with the provisions of this Act; customs control means any measures taken by the Commissioner in relation to the goods specified in section 12 to ensure compliance with the provisions of this Act; customs territory means all parts of Kenya in which this Act applies in full, but does not include an export processing zone; customs warehouse means a place approved by the Commissioner for the deposit of unentered, unexamined, detained or seized goods for the security thereof or pending payment of the duties due thereon; denaturer means a person holding a licence under section 91 to denature spirits; and to denature means to render unfit for human consumption; dissolving means a dissolving of materials for making a priming or colouring solution; distiller means a person holding a licence to manufacture spirits under section 91 by distillation of a fermented liquor or by any other process; and distillery means his factory; 15 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise distillation period means the period prescribed by regulations for the purpose of taking account of feints and spirits produced; distillers warehouse means a place of security provided by a distiller and approved by the Commissioner under section 100; domestic, in relation to an article, means an article normally used in the household; drawback means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawbacks; dumping duty means a duty imposed by an order made under section 125; dutiable goods means goods chargeable with duty under this Act; duty includes excise duty, import duty, export duty, levy, imposition, tax or surtax imposed on goods, services and gaming takings under this Act; duty free shop means a room or premises situated in a port and licensed by the Commissioner for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused for use as ship stores or for sale to passengers departing to places outside Kenya.
excisable goods means goods manufactured in Kenya or imported into Kenya on which an excise duty is imposed under this Act; excisable value means ex-factory selling price or the value determined in accordance with section 127C; excise duty means a duty of excise imposed on goods manufactured in Kenya or imported into Kenya and specified in the Fifth Schedule; excise stamp means an excise stamp prescribed by the Commissioner under section 116B; ex-factory selling price means the price at which goods are sold from a factory exclusive of value added tax and excise duty; export means to take or cause to be taken out of the customs territory or into an export processing zone; factory means any premises on which a person is licensed to (a) manufacture and store excisable goods; (b) use excisable goods in other manufactures; feints means spirits conveyed into a receiver in a distillery entered under this Act as a feints receiver; foreign port means a place beyond the boundaries of Kenya; generally accepted accounting principles means the broad guidelines or detailed procedures of accounting for the time being generally accepted in a country; [Issue 1] 16 [Rev.
2012] CAP.
472 Customs and Excise goods includes all kinds of articles, wares, merchandise and livestock, and, where any such goods are sold under this Act, the proceeds of sale; goods of the same class or kind means goods which fall within a range of goods produced by a particular industry or industrial sector and includes identical or similar goods; goods under drawback means goods in relation to which a claim for drawback has been or is to be made under section 151; Government warehouse means a place provided by the Government for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused; gravity in relation to a liquid means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed as at 15.55 degrees centigrade; and where the gravity of a liquid is expressed as a number of degrees that number shall be such ratio multiplied by one thousand; identical goods means goods which (i) are the same in all respects, including physical characteristics, quality, and reputation with the goods being appraised, minor differences in appearance notwithstanding; (ii) are produced in the same country as the goods being appraised; and (iii) were produced by or on behalf of the person by or on behalf of whom the goods appraised were produced, but does not include imported goods where engineering, development work, design work, plans or sketches undertaken in Kenya were supplied, directly or indirectly, by the purchaser of those goods free of charge or at a reduced cost for use in the production and sale for export of those goods; information technology means any equipment or software for use in storing, retrieving, processing or disseminating information; import means to bring or cause to be brought into the customs territory from a foreign country or from an export processing zone;; import duty means duty imposed on goods imported into Kenya and specified in the First Schedule; industrial, in relation to an article, means that the article has been shown to the satisfaction of the Commissioner to be made for use solely or principally as industrial apparatus, plant or machinery, or as a specialized part thereof; licence means a valid licence issued under this Act; low wines means spirits of the first extraction conveyed into a receiver in a distillery entered under this Act as a low wines receiver; 17 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise manufacture includes (a) the production of excisable goods; (b) any intermediate or uncompleted process in the production of excisable goods; (c) the distilling, rectifying, compounding or denaturing of spirits; (d) the production of goods for export under bond; (e) the processing or production of goods for export in an export processing zone.
manufactured tobacco means tobacco made up (a) ready for smoking in a pipe, other than tobacco made up by the grower without the use of machinery; (b) ready for use in the making of cigarettes or cigars; or (c) in the form of cake, plug, roll or stick; manufacture under bond means the production of goods under a licence issued under section 58A; master includes a person for the time being having or taking charge or command of an aircraft or vessel; materials means goods from which excisable goods are capable of being manufactured and any residue from a process of manufacture; methylated spirits means spirits denatured in accordance with a formula prescribed by regulations for methylated spirits; name includes the registered mark of an aircraft, vessel or vehicle; night means the period between six oclock in the afternoon of any day and six oclock in the forenoon of the following day; officer includes any person, other than a labourer, employed in the service of the customs or for the time being performing duties in relation to the customs; official aid funded project means a project funded by means of a grant or concessional loan in accordance with an agreement between the Government and any foreign government, agency, institution, foundation, organisation or any other aid agency; opaque beer means a potable beer liquor derived from the fermentation of a mash of cereal grain or vegetable or grain or vegetable products with or without the addition of sucrose or honey and which contains not less than two and a half per centum of absolute alcohol by volume; original gravity, in relation to a liquid, means its gravity before fermentation; [Issue 1] 18 [Rev.
2012] CAP.
472 Customs and Excise owner in respect of any goods, aircraft, vessel, vehicle, plant or other thing, includes a person (other than an officer acting in his official capacity) being or holding himself out to be the owner, manufacturer, licensee, importer, exporter, consignee, agent, or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, the goods, aircraft, vessel, vehicle, plant or other thing; package includes every means by which goods for conveyance may be cased, covered, enclosed, contained or packed; plant includes utensils, presses, machinery, mills, implements, appliances and fittings; point of sale in respect of excisable goods manufactured in Kenya, means the point of delivery of the goods from the excise stockroom in an open market sale between buyer and seller independent of each other; port means a place, whether on the coast or elsewhere, appointed by the Commissioner by notice in accordance with section 9, subject to any limitations specified in the notice, to be a port for the purpose of this Act; and in relation to aircraft, a port means a customs airport; postal article includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample packet, small packet, parcel, package or other article whatsoever in course of transmission by post; Post Office means the Postal Corporation of Kenya established under the Postal Corporation of Kenya Act, 1998; premises includes any building, house, room or place; price actually paid or payable means the total payments made or to be made by a buyer to or for the benefit of the seller or imported goods which are the subject of a customs valuation; prohibited goods means goods the importation, exportation, or carriage coastwise of which is prohibited under the provisions of this Act or any other written law; proper officer means an officer whose right or duty it is to require the performance of, or to perform, the act referred to; rebate means a reduction or diminishment of charge for duty; rectifier means a person holding a licence to rectify spirits under section 91; and to rectify means to redistill spirits removed from a spirits receiver for the purpose of purifying or adding flavour; rectifiers warehouse means a place of security provided by a rectifier and approved by the Commissioner under section 100; refinery means a bonded warehouse licensed by the Commissioner for the treatment of oils; refund means the return or repayment of duties already collected; 19 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise regional market means the countries with which Kenya shares a common border, and includes Rwanda, Burundi and the Congo; regulations includes rules and any subsidiary legislation made under this Act; remission means the waiver of duty or refrainment from exacting of duty; restricted goods means goods the importation, exportation or carriage coastwise of which is prohibited, save in accordance with conditions regulating it, and goods the importation, exportation or carriage coastwise of which is in any way regulated by or under this Act or any other written law; services means (a) any supply by way of business that is not a supply of goods or money; or (b) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right); similar goods means goods which have similar (a) characteristics; (b) components; (c) quality and reputation, which make them commercially interchangeable in the performance of functions; smuggling means the importation, exportation or carriage coastwise, or the removal from or into Kenya of goods with intent to defraud the customs, or to evade any prohibition of, restriction, on regulation or condition as to, importation, exportation, carriage coastwise or removal, of goods; specially denatured spirits means spirits denatured in accordance with a formula prescribed by regulations for specially denatured spirits; spirits means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits, but does not include denatured spirits; still includes any part of a still; sufferance wharf means a place, other than an approved place of loading or unloading, at which the Commissioner may, subject to such conditions as he may either generally or in any particular case impose, allow goods to be loaded or unloaded; sufficient information in relation to the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; sugar, for the purpose of the Fifth Schedule, means sugar of any description, finished or unfinished, and any product of any sugar manufacturing operation containing saccharine matter, but does not include glucose, jaggery, molasses, sugar candy or exhausted sugarcane pulp, nor [Issue 1] 20 [Rev.
2012] CAP.
472 Customs and Excise does it include brown sugar made by a person, and in plant and in premises, approved by the Minister, in the manufacture of which neither vacuum pan nor a vacuum evaporator has been employed; suspended duty means a duty specified in the Second Schedule; tariff description means the description of goods in the third column of the First Schedule; tax computerized system means any software or hardware for use in storing, retrieving, processing or disseminating information relating to excise duty; the price paid or payable, in relation to the sale of goods for export to Kenya, means the aggregate of all payments made or to be made, directly or indirectly, by the purchaser to or for the benefit of the vendor; tobacco licensee means a person licensed to manufacture tobacco, cigarettes and cigars; tonne means a metric tonne of 1,000 kilograms; tons register means the tons of a ships net tonnage ascertained and registered according to the tonnage regulations of the Merchant Shipping Act (Cap.
389), or in the case of a ship which is not registered under that Act, ascertained as if it were so registered; transaction value means the price paid or payable for imported goods, as determined in accordance with the Seventh Schedule; transhipment means the movement, either directly or indirectly, of goods from an aircraft, vessel or arriving in Kenya from a foreign place, to an aircraft, vessel or vehicle departing to a foreign destination; transaction value means the price paid or payable for imported goods, as determined in accordance with the seventh schedule; transit means the movement of goods imported from a foreign place through Kenya to a foreign destination; transit shed means a building appointed by the Commissioner by notice in accordance with section 9 for the deposit of goods subject to customs control; Tribunal means the Appeals Tribunal established under section 127E; uncustomed goods includes dutiable goods on which the full duties due have not been paid, and any goods, whether dutiable or not, which are imported, exported, carried coastwise or in any way dealt with contrary to the provisions of this Act; utensil includes a container, tank, storage bin, receptacle or vat; variable import duty means import duty imposed on goods imported into Kenya and specified in the Eleventh Schedule; vehicle includes every description of conveyance for the transport by land of human beings or goods; 21 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise vessel includes every description of conveyance for the transport by water of human beings or goods; voyage includes flight by aircraft; warehoused means deposited in a Government or bonded warehouse with the authority of the person in charge of the warehouse; warehouse keeper means the holder of a licence in respect of a bonded warehouse; wash means the fermented liquor from which spirits are produced by distillation; wharf owner includes an owner or occupier of an approved place of loading or unloading or of a sufferance wharf; wine means a liquor of a strength not exceeding 50 degrees of proof which is made from fruit and sugar or from fruit and sugar mixed with any other material and which has undergone a process of fermentation and includes mead; worts means the liquid obtained by dissolving sugar or molasses in water or by extracting the soluble portion of malt or corn in the process of brewing and any primary or colouring solution.
(2) For the purposes of this Act (a) goods shall be deemed to be entered when the entry, made and signed by the owner in the prescribed manner, is accepted and signed by the proper officer and when any duty due or deposit required under this Act in respect of the goods has been paid or security has been given for compliance with this Act; (b) goods shall be deemed to be entered for home use when they have been declared for use in Kenya, other than temporary use, and the provisions of paragraph (a) have been fulfilled; (c) the time of importation of goods shall be deemed to be (i) in the case of goods for home use the time at which the goods come within the boundaries of the customs territory; and (ii) in the Case of export processing zone import, the time at which the goods come within the approved entry into an export processing zone; (d) the time of exportation of goods shall be deemed to be (i) in the case of goods originating from the customs territory, at the time at which the carrying aircraft or vessel departs from its final position, anchorage or berth at the port or place within the customs territory at which the goods at shipped for exportation, or at the time when they are introduced into an export processing zone; (ii) in the case of goods exported overland and originating from the customs territory or from an export processing zone, the time at which the goods pass across the boundaries of Kenya; [Issue 1] 22 [Rev.
2012] CAP.
472 Customs and Excise (iii) in the case of export processing zone exports which an destined to the customs territory, at the time they an removed through the approved exit out of the zone; (iv) at the time at which the carrying aircraft or vessel departs from its final position, anchorage or berth at the port or place within the customs territory at which such export processing none exports are shipped for exportation; (e) where an aircraft, vessel or vehicle arrives within Kenya from a foreign port or place, then, in relation to each port or place within Kenya at which it may arrive, it shall be deemed to have arrived from a foreign port or place; (f) where an aircraft, vessel or vehicle proposes to depart from Kenya to a foreign port or place, then, in relation to each port or place within Kenya from which it may depart, it shall be deemed to be departing therefrom to a foreign port or place; (g) a reference to Kenya, shall be deemed to include a reference to an installation within the meaning of the Continental Shelf Act (Cap.
312), whether or not situated within the territorial waters; (h) a reference to producing goods shall include a reference to growing or manufacturing goods and to the application of any process in the course of producing goods; (i) every act, matter or thing required or authorized by this Act to be done or performed by, with, to or before the Commissioner shall be deemed to be so done or performed if done or performed by, with, to or before an officer appointed by the Commissioner for that purpose; (j) every person employed on a duty or service relating to the customs by order, or with the concurrence of the Commissioner shall be deemed to be the proper officer for that duty or service; and every act required by law at any time to be done by, with, to or before a particular officer nominated for that purpose shall be deemed to be so done if done by, with, to or before any person appointed by the Commissioner to act for that particular officer; (k) customs warehouse rent payable in respect of goods stored or deposited in a customs warehouse shall be deemed to be duty; (l) over and above the import duties chargeable in accordance with the First Schedule (i) an additional duty of twenty per centum shall be payable in respect of all used motor vehicles (excluding agricultural tractors of Tariff Numbers 8701.10.00, 8701.30.00 and 8701.90.00) which are imported: Provided that where the vehicle (excluding a motor-cycle) (aa) has been in use for a period not exceeding five years, the additional duty shall be twenty per centum; (bb) has been in use for a period exceeding five years, but not exceeding eight years, the additional duty shall be twenty per centum or thirty thousand shillings, whichever is the higher; 23 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (cc) has been in use for a period exceeding eight years the additional duty shall be twenty per centum or sixty thousand shillings, whichever is the higher; (ii) an additional duty of two and a half per centum ad valorem, or five per centum of the specific rate specified in the First Schedule, whichever is the higher, or such other additional duty as the Minister may, by notice in the Gazette, specify, shall be payable in respect of all goods entered for home use from an export processing zone; (iii) an additional duty of ten per centum shall be payable in respect of temporary imports when entered for home use; (iv) an additional duty of ten per centum shall be payable in respect of transit goods when entered for home use; (ll) goods shall be deemed to be unassembled if imported in a completely knocked down form by an approved assembler of such goods appointed by the Commissioner by notice in the Gazette: Provided that the Commissioner may, by notice in the Gazette, specify goods which shall, notwithstanding the provisions of this paragraph, not be deemed to be unassembled; (m) subject to paragraph (ll) radios and radio-cassette players or recorders shall be deemed to be unassembled when imported in completely knocked down form and where, inter alia (i) the diodes, resistors, transistors and similar components are unmounted; (ii) the printed circuit boards are unmounted; (iii) the speaker or speakers are unmounted; (iv) the knobs are unmounted; (v) the casings are unassembled; and (vi) the aerial is unmounted.
(n) where parts for the assembly of motor vehicles in a bonded warehouse are imported separately by an approved motor vehicle assembler, the rate of duty applicable shall, notwithstanding any other provision of this Act, be that applicable to unassembled motor vehicles: Provided that such parts shall be imported in such condition as may be prescribed by the Commissioner.
(3) The interpretation of the First Schedule shall be governed by the following principles (a) the titles of sections, chapters and sub-chapters are provided for ease of reference only; and for legal purposes classification shall be determined according to the terms of the heading and tariff descriptions and any relative section or chapter notes and, where the headings or notes do not otherwise require, according to the following provisions of this subsection; [Issue 1] 24 [Rev.
2012] CAP.
472 Customs and Excise (b) (i) a reference in a tariff description to an article shall be taken to include a reference to that article whether incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article; and such a reference shall also be deemed to include a reference to that article complete or finished, or falling to be classified as complete or finished by virtue of this subsection, whether imported, unassembled or disassembled; (ii) where parts of an article are separately imported the Commissioner may apply subparagraph (i) to those parts; (iii) a reference in a tariff description to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances, and any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance; however classification of goods consisting of more than one material or substance shall be according to paragraph (c); (c) where, by application of paragraph (b)(iii) or for any other reason, goods are prima facie classifiable under two or more tariff descriptions, classification shall be effected as follows (i) the tariff description which provides the most specific description shall be preferred to tariff descriptions providing a more general description; however where two or more tariff descriptions each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale those tariff descriptions are to be regarded as equally specific in relation to those goods even if one of them gives a more complete or precise description of the goods; (ii) mixtures and composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to subparagraph (i), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable; (iii) where goods cannot be classified by subparagraph (i) or (ii) they shall be classified under the heading which occurs last among those which equally merit consideration; (d) where goods cannot be classified in the manner provided by paragraph (a), (b) or (c) they shall be classified under the tariff description appropriate to the goods to which they are most akin; (e) (i) camera cases, instrument cases, gun cases drawing instrument cases, necklace cases and similar containers specially shaped or fitted to contain a specific article, suitable for long-term use and imported with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith but this paragraph does not apply to containers which give the whole its essential character; 25 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (ii) subject to the provisions of subparagraph (i), packing materials for goods therein shall be classified with the goods if they are of a kind normally used for packing such goods but this subparagraph is not applicable when such packing materials or packing containers are clearly suitable for repetitive use; (f) for legal purposes, the classification of goods in the tariff description of a heading shall be determined according to the terms of those tariff descriptions and any chapter notes relative to those tariff descriptions and, mutatis mutandis, according to this subsection, on the understanding that only the tariff descriptions at the same level are comparable, and for the purposes of this subsection the relative section and chapter notes also apply, unless the context otherwise requires; (g) the classification of goods within a tariff description shall have regard to the wording of the heading; (h) where in any tariff description parts of articles are classified with those articles, mention of any of the articles in a tariff description of that heading shall be deemed to include a mention of parts of those articles, except in so far as the contrary intention appears from the wording of the tariff description; (i) where goods are classified according to their use either by way of general description of their use or by reference to the use intended on importation or clearance through customs, the conditions of use shall not be taken to be fulfilled unless at the time of importation or clearance the intended direct use is proved to the satisfaction of the Commissioner; (j) where an alternative rate of duty is shown, the rate chargeable is that which results in the higher duty charge.
(4) For the avoidance of doubt, the provisions of the First Schedule with respect to (a) tariff descriptions and the classification of goods; (b) units of quantities, and the rules of interpretation of that Schedule set out in subsection (3) shall apply to the Second, Fourth and Fifth Schedules.
[Act No.
13 of 1979, s.
2, Act No.
10 of 1980, s.
2, Act No.
10 of 1988, s.
2, Act No.
8 of 1989, s.
2, Act No.
12 of 1990, ss.
36-38, Act No.
8 of 1991, s.
2, Act No.
9 of 1992, s.
2, Act No.
4 of 1993, s.
2, Act No.
5 of 1994, s.
2, Act No.
6 of 1994, s.
2, Act No.
13 of 1995, s.
2, Act No.
8 of 1997, s.
2, Act No.
5 of 1998, s.
2, Act No.
4 of 1999, s.
2, Act No.
9 of 2000, s.
2, Act No.
6 of 2001, s.
2, Act No.
7 of 2002, s.
2, Act No.
15 of 2003, s.
2, Act No.
4 of 2004, s.
2, Act No.
9 of 2007, s.
2, Act No.
8 of 2008, s.
2, Act No.
10 of 2010, s.
2.] PART II ADMINISTRATION 3.
Responsibility for administration, etc.
(1) The Commissioner shall, subject to the direction of the Minister, be responsible for the control and management of the customs and for the collection of, and accounting for, customs and excise revenue.
[Issue 1] 26 [Rev.
2012] CAP.
472 Customs and Excise (2) The Commissioner may authorize any officer to exercise any of the powers conferred by this Act upon the Commissioner subject to such limitations as the Commissioner may think fit.
(3) An officer who is appointed to a permanent office or employment in the customs shall, on his appointment thereto, make and subscribe before a magistrate or commissioner for oaths, a declaration in the form set out in the Tenth Schedule.
[Act No.
4 of 2004, s.
3.] 4.
Customs seal and flag (1) There shall be a seal of the customs.
(2) There shall be a flag of the customs which shall distinguish vessels employed in the service of the customs from other vessels.
5.
Officer to have powers of police officer For the purpose of carrying out this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges and protection of a police officer.
6.
Hours of attendance (1) The working days and hours of general attendance of officers shall be such as may be prescribed by the Commissioner.
(2) Where a person desires the attendance of an officer at a time outside the hours of general attendance, then that person shall make request therefor on the prescribed form to the proper officer at the port or place where the attendance is desired; and, subject to any regulations and to the payment of the prescribed fees, the grant of the request shall not be unreasonably refused by the proper officer.
(3) Where a person desires the attendance of an officer at any premises or place at which customs business is not normally carried on, then that person shall make request therefor on the prescribed form to the proper officer and, subject to any regulations and to the payment of the prescribed fees, the grant of the request shall be in the discretion of the proper officer.
7.
Offences by or in relation to officers (1) An officer who (a) directly or indirectly asks for, or takes, in connxion with any of his duties a payment or other reward whatsoever, whether pecuniary or otherwise, or a promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or (b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of that officer; or 27 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (c) discloses, except for the purposes of this Act or when required to do so as a witness in a court or with the approval of the Minister, information acquired by him in the performance of his duties relating to a person, firm or business of any kind, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years.
(2) A person who dishonestly (a) directly or indirectly offers or gives to an officer a payment or reward whatsoever, whether pecuniary or otherwise, or a promise or security for any such payment or reward; or (b) proposes or enters into an agreement with an officer, in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs is or may be defrauded, or which is contrary to the provisions of this Act or the proper execution of the duty of that officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years.
8.
Disclosure and exchange of information Notwithstanding any other provisions of this Act, the Commissioner may (a) disclose information to a person in the service of the Government in a revenue or statistical department where the information is needed for the purposes of the official duties of that person solely for revenue or statistical purposes; and (b) subject to such reciprocal arrangements as may be agreed upon by him, furnish to the competent authorities of a foreign country any information, certificate, official report or other document with a view to the prevention, investigation or suppression of offences against the laws and regulations applicable to the importation or exportation of goods into or from the territory of that foreign country.
[Act No.
4 of 1993, s.
3.] 9.
Appointment and fixing of limits of ports, customs areas, etc.
(1) Subject to subsection (1A) the Commissioner shall by notice in the Gazette appoint and fix the limits of (a) ports; (b) customs airports; (c) places of loading and unloading within ports; (d) boarding stations; (e) customs areas; (f) sufferance wharves; (g) places for the landing and embarkation of persons; (h) places for the examination of goods (including baggage); (i) transit sheds; (j) roads or routes in Kenya over which goods in transit, or carried coastwise, shall be conveyed; [Issue 1] 28 [Rev.
2012] CAP.
472 Customs and Excise (k) entrances and exits, whether general or special, to and from any customs area, port, or airport within Kenya.
(1A) Notwithstanding the provisions of subsection (1), transit sheds and other customs areas shall (a) only be located in plots of not less than 2.5 hectares: Provided that this requirement shall not apply to transit sheds appointed before 12th June, 2003; (b) have a railway siding in case of transit sheds handling goods imported by sea; (c) be located not more than one kilometre from the runway, in the case of transit sheds used for the handling of goods imported by air; (d) be located within or next to existing customs areas, in the case of transit sheds at frontier ports; (e) where located more than ten kilometres from the port, not be used for the handling of transit or transhipment goods; (ee) where used to consolidate cargo, comply with such conditions as the Commissioner may, by notice in the Gazette, prescribe; (f) if appointed before the commencement of this subsection, comply with this subsection not later than the 31st December, 2004.
(2) An appointment made under subsection (1) may be subject to such conditions, including the provision of suitable accommodation for officers, as the Commissioner may think fit: Provided that (a) the private operators of transit sheds shall provide to the Commissioner such security to cover the duties on goods deposited therein as the Commissioner may determine; and (b) the Commissioner may revoke the appointment of any transit shed whose average monthly revenue in the calendar year ending on 31st December, 2004, or any subsequent calendar year, is less than one hundred million shillings.
(3) The Commissioner may, in any particular case, on a temporary basis and subject to such conditions as he may think fit, permit any boarding station, area, wharf, place, road, route, entrance or exit to be used as if it had been so appointed and in that case this Act shall apply thereto as if it had been so appointed.
(4) Any person who (a) deposits transit goods in a place other than one appointed by the Commissioner under subsection (1); (b) fails to comply with, or contravenes, any of the conditions prescribed by the Commissioner with respect to the operation of transit sheds; (c) deposits or allows any person to deposit prohibited goods in the transit shed; or 29 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (d) is in any way involved in fraudulent activity with respect to the goods deposited in a transit shed, shall be guilty of an offence and liable to a fine not exceeding one million, five hundred thousand shillings, and the Commissioner may revoke the appointment of the transit shed to which the offence relates.
[Act No.
4 of 1999, s.
3, Act No.
15 of 2003, s.
3, Act No.
4 of 2004, s.
4.] 10.
Accommodation on wharves (1) A wharf owner shall provide to the satisfaction of the Commissioner (a) suitable office accommodation on his wharf or sufferance wharf for the exclusive use of the officer employed at the wharf; and (b) such shed accommodation for the protection of goods as the Commissioner may in writing declare to be requisite.
(2) Where a wharf owner contravenes any of the provisions of this section then (a) the appointment of a place of loading or unloading or a sufferance wharf may be withheld until the required accommodation is provided to the satisfaction of the Commissioner; (b) any existing appointment may be revoked.
11.
Offences in respect of customs areas, etc.
(1) No person or vehicle shall enter or leave a customs area, port or airport and no goods, whether dutiable or not, shall be brought into or out of any such area, port or airport except through an entrance or exit appointed in accordance with section 9.
(2) No person shall enter any part of a customs area, port or airport when forbidden to do so by an officer, nor remain in such an area or port, or any part thereof, when requested to leave the area or port, or part thereof, by an officer.
(3) A person or vehicle entering or leaving, or goods which are being brought into or out of, a customs area, port or airport may be detained by an officer for the purposes of search or examination.
(4) A person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
13 of 1995, s.
3.] 12.
Customs control of goods (1) The following goods shall be subject to customs control (a) all imported goods, including goods imported through the Post Office, from the time of importation until delivery for home use or until exportation, whichever first happens; (b) all goods under drawback from the time of the claim for drawback until exportation; (c) all goods subject to export duty from the time when the goods are brought to a port or place for exportation until exportation; [Issue 1] 30 [Rev.
2012] CAP.
472 Customs and Excise (d) all goods subject to restriction on exportation from the time the goods are brought to a port or place for exportation until exportation; (e) all goods which are with the permission of the proper officer stored in a customs area pending exportation; (f) all goods on board an aircraft or vessel whilst within a port or place in Kenya; (g) all dutiable goods and excisable goods on which duty has not been paid; (h) all seized goods and all goods under a notice of seizure.
(2) Where any goods are subject to customs control then (a) any officer may at any time examine those goods; (b) except by authority or in accordance with this Act, no person shall interfere in any way with those goods: Provided that the Commissioner may, permit the assembly of any vehicle, machinery or part processing of any other goods if he is satisfied that the vehicle, machinery or other goods will not lose their identity after the assembly or part processing.
(3) Where goods are subject to customs control, the Commissioner may permit the owner of those goods to abandon them to the customs; and on abandonment the goods may, at the expense of the owner thereof, be destroyed or otherwise disposed of as the Commissioner may direct and the duty thereon shall be remitted or refunded, as the case may be.
(4) A person who contravenes subsection (2)(b) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both, and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1987, s.
2, Act No.
10 of 1988, s.
3, Act No.
10 of 1990, s.
2, Act No.
9 of 1992, s.
3, Act No.
13 of 1995, s.
4, Act No.
8 of 1997, s.
3.] 13.
Liability for loss, etc., through negligence of officer Where loss or damage is occasioned to goods subject to customs control or to plant in a factory through the wilful or negligent act of an officer, then an action shall lie against the Commissioner or that officer in respect thereof.
PART III IMPORTATION Prohibited and Restricted Imports 14.
Prohibited and restricted goods (1) The goods specified in Part A of the Eighth Schedule are prohibited imports and the importation thereof is prohibited.
(2) The goods specified in Part B of the Eighth Schedule are restricted imports and the importation thereof, save in accordance with any conditions regulating their importation, is prohibited.
31 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 15.
Power to prohibit, etc., imports (1) The Minister may, by order published in the Gazette, amend Part A or B of the Eighth Schedule.
(2) The Minister may, by order in the Gazette (a) provide that the importation of any goods or class of goods shall be prohibited or shall be prohibited save in accordance with conditions which may be specified; (b) limit the application of the provisions of the Eighth Schedule in respect of all or any of the goods specified therein, and thereupon in respect of those goods the provisions of this Act shall apply as if the goods are, or are not, as the case may be, included in the Eighth Schedule.
(3) Any order made under this section may specify goods, or any class of goods, either generally or in any particular manner and may prohibit or restrict the importation thereof either from all places or from any particular country or place.
[Act No.
13 of 1978, Sch.] 16.
Exemption of goods in transit, etc.
(1) Subject to subsection (2), sections 14 and 15 shall not apply to goods imported in transit, or for transhipment, or as stores of an aircraft or vessel, unless the goods come within item 2 of Part A of the Eighth Schedule, or are goods of which the importation in transit, or for transhipment, or as stores for an aircraft or vessel, is expressly prohibited or restricting the importation of goods.
(2) Where, under subsection (1), sections 14 and 15 do not apply to goods imported in transit, or for transhipment, or as stores for an aircraft or vessel, then those goods shall be re-exported within such time and subject to such conditions as may be prescribed; and if the goods are not so re-exported, the owner thereof shall be guilty of an offence and the goods in respect of which an offence has been committed shall be liable to forfeiture.
(3) Subject to subsection (2), where the ownership of goods entered in transit is changed by virtue of a court order or for any other reasons the new owner shall be deemed to have assumed the obligation to have the goods re-exported within the prescribed period.
[Act No.
100 of 1980, s.
2, Act No.
10 of 1986, s.
2, Act No.
10 of 1990, s.
3, Act No.
4 of 1993, s.
4.] Arrival and Report of Aircraft and Vessels 17.
Procedure on arrival (1) Save as provided in section 24, the master of every aircraft or vessel arriving in Kenya (a) shall not, except where so allowed by the proper officer in any special circumstances, cause or permit the aircraft or vessel to land, touch at or enter any place in Kenya other than a port; (b) shall, on arriving at a port, come as quickly as the conditions of the port admit up to the proper place of mooring or unloading without touching at any other place; [Issue 1] 32 [Rev.
2012] CAP.
472 Customs and Excise (c) shall, in proceeding to the proper place, bring to at the station appointed for the boarding of aircraft or vessels; (d) shall not, after arriving at the proper place, depart therefrom except directly to some other approved place of mooring or unloading, or directly to some other port or place in Kenya, or directly on a voyage to a foreign port or place, in accordance with this Act; (e) shall not, after departure on a voyage to a foreign port or place, bring to within Kenya except in accordance with this Act, or with the permission of the proper officer, or for some cause which the master explains to the satisfaction of the proper officer.
(2) A master who contravenes this section shall be guilty of an offence.
18.
Place of mooring, etc.
The proper officer may, unless other provision is lawfully made direct at which particular part of a port or other place an aircraft or vessel shall moor or discharge its cargo.
19.
Restriction on boarding vessels before proper officer (1) No person except the port pilot, the health officer or other public officer in the exercise of his duties and duly authorised, shall, save with the permission of the proper officer, board a vessel before the proper officer.
(2) A person who contravenes this section shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings.
[Act No.
13 of 1995, s.
5.] 20.
Report of aircraft and vessels (1) The master or agent of an aircraft or vessel, whether laden or in ballast, shall, except where otherwise provided in regulations, within twenty-four hours after arrival from a foreign port or place at a port or other place especially allowed by the proper officer, make report of the aircraft or vessel, and of its cargo and stores, and of any package for which there is no bill of lading, to the proper officer on the prescribed form and in the prescribed manner.
(2) The report shall show separately goods which are in transit, goods for transhipment, goods which are to remain on board for other ports in Kenya and goods for re-exportation on the same aircraft or vessel.
(3) In the case of a vessel of less than two hundred and fifty tons register, the report shall, except where otherwise allowed by the proper officer, be made before bulk is broken.
(4) The proper officer may permit the master or agent of an aircraft or vessel to amend the destination, the ownership or status of goods specified in the report where a change in such ownership is intended, or to amend an obvious error in the report or to supply an omission, which in the opinion of the proper officer results from accident or inadvertence, by furnishing an amended or supplementary report in the prescribed manner.
(5) A master or agent of any aircraft or vessel who (a) fails to make report in accordance with this section; or 33 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) makes a report of which any of the particulars contained therein is false; or (c) except with the knowledge and consent of the proper officer, causes or permits bulk to be broken contrary to this section; or (d) except with the knowledge and consent of the proper officer, at any time after arrival causes or permits any goods to be staved, destroyed, or thrown overboard, or any packages to be opened, shall, unless the contravention is explained to the satisfaction of the proper officer, be guilty of an offence and any goods in respect of which an offence contrary to this subsection has been committed shall be liable to forfeiture.
[Act No.
5 of 1998, s.
3, Act No.
4 of 2004, s.
5.] 21.
Master to answer questions, etc.
(1) The master or agent of an aircraft or vessel (a) shall answer fully and immediately all questions relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers which may be put to him by the proper officer; (b) shall produce all books and documents in his custody or control relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers which the proper officer may require; (c) shall, before any person, unless permitted to do so by the proper officer, disembarks, deliver to the officer who boards the aircraft or vessel on arrival at a port or place, a correct list in the prescribed form containing separately the names of the passengers disembarking and of those remaining on board the aircraft or vessel, and also, if required by the officer, the names of the master and of each officer and member of the crew; (d) shall, if required, deliver to the proper officer at the time of making report, the clearance, if any, of the aircraft or vessel from the port or place from which the aircraft or vessel has arrived.
(2) A master or agent who contravenes this section shall be guilty of an offence.
22.
Goods in transit shed, etc., deemed in aircraft or vessel (1) Goods which have been unloaded and landed into a transit shed or a customs area shall be deemed to be still in the importing aircraft or vessel until they are delivered from the transit shed or customs area; and so long as they remain therein the owners or agents of the aircraft or vessel shall continue to be responsible therefor as if the goods had not been removed from the aircraft or vessel, and the owners or agents shall be liable for payment of duty thereon if the goods are not subsequently delivered or otherwise accounted for to the satisfaction of the proper officer or for re-shipment or destruction of any such goods which are condemned while still in the dry port or inland transit shed: Provided that (a) where the owners or agents of an aircraft or vessel fail to pay any duties or taxes in respect of any goods under this subsection, the Commissioner may require the transit shed operator to pay such duties or taxes in full; and [Issue 1] 34 [Rev.
2012] CAP.
472 Customs and Excise (b) where the owners or agents of an aircraft or vessel fail to meet the cost of reshipment or destruction of any goods condemned as aforesaid, the operator of the transit shed shall bear the cost.
(2) The owner or agent of an aircraft or vessel who fails to account for any of the goods deemed to be in the importing aircraft or vessel under subsection (1) to the satisfaction of the proper officer, within such period as may be prescribed or such further period as the proper officer may allow, shall be guilty of an offence.
(3) The owner or agent of an aircraft or a vessel, or, as the case may be, the operator of a dry port or inland transit shed who fails to meet the cost of reshipment or destruction of any condemned goods pursuant to subsection (1) shall be guilty of an offence.
[Act No.
13 of 1995, s.
6, Act No.
9 of 2000, s.
3, Act No.
7 of 2002, s.
3.] 23.
Goods reported to be unloaded Where goods reported for discharge at a port or place specially allowed by the proper officer are not duly unloaded and deposited in a transit shed or a customs area, then the master or agent of the aircraft or vessel shall, unless he explains to the satisfaction of the proper officer, be guilty of an offence and shall be liable to pay the duty due thereon.
[Act No.
13 of 1995, s.
7.] 24.
Master of wreck, etc., to report (1) When an aircraft or vessel is lost or wrecked or is compelled to land or bring to within Kenya owing to accident, stress of weather or other unavoidable cause, the master or agent of the aircraft or vessel shall with all reasonable speed make report of the aircraft or vessel and of its cargo and stores to the nearest officer or administrative officer.
(2) Where an aircraft or vessel is found abandoned within Kenya then, unless the master or agent thereof satisfies the Commissioner that all the provisions of this Act in relation to the aircraft or vessel and its cargo and stores have been complied with, the aircraft or vessel and its cargo and stores shall be liable to forfeiture.
(3) A master or agent who contravenes subsection (1) shall be guilty of an offence.
Arrival Overland 25.
Arrival overland (1) A person, whether or not in charge of a vehicle and whether or not the vehicle may be conveying goods which are dutiable, arriving overland at a frontier of Kenya from a place outside Kenya shall not, except where otherwise permitted by the proper officer, enter Kenya at any place other than at a port or place appointed under section 9 and shall before unloading or disposing of any vehicle or goods (a) report his arrival to the officer stationed at the port nearest to the point at which he crossed the frontier; 35 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) furnish on the prescribed form such information as may be required concerning any vehicle and goods; (c) make and subscribe a declaration as to the truth of all particulars contained in the form; (d) fully and immediately answer all relevant questions put to him by the proper officer; (e) produce all consignment notes or other relevant documents demanded of him by the proper officer; (f) save as otherwise provided in this Act make due entry of the vehicle and goods.
(2) No vehicle or goods to which this section applies shall be removed from a customs area until after due entry thereof has been made or until permission for removal has been granted by the proper officer.
(3) The Commissioner may, subject to such conditions as may be specified, exempt any person or class of persons from the provisions of this section.
(4) A person who contravenes this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
Unloading, Entry, Removal, Examination, and Delivery of Cargo 26.
Unloading, etc.
(1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose (a) no goods shall be unloaded from an aircraft or vessel arriving from a foreign port or place unless the goods have first been duly entered; (b) no goods shall be unloaded or removed from an aircraft or vessel arriving from a foreign port or place at any time whatsoever except as prescribed by the Commissioner; (c) no goods shall be unloaded from an aircraft or vessel arriving from a foreign port or place except at an approved place of unloading or at a sufferance wharf: Provided that (i) goods may be unloaded from the aircraft or vessel into another vessel in order to be landed; and in that case the goods shall be taken directly to and landed without delay at an approved place of unloading or at a sufferance wharf; (ii) with the permission of the proper officer and subject to such conditions as he may impose, goods reported for re- exportation by another aircraft or vessel may be unloaded into another aircraft or vessel pending re-exportation; (d) all goods which have been unloaded or landed shall be conveyed to a customs area and, if the proper officer so requires, shall be deposited in a transit shed or in a customs warehouse: Provided that goods which the proper officer may consider to be unsuited for storage in a transit shed or a customs warehouse shall [Issue 1] 36 [Rev.
2012] CAP.
472 Customs and Excise be deposited in such other place as the proper officer may direct, and thereupon that other place shall, for the purpose of deposit, be deemed to be a transit shed; (e) no goods shall be removed from any part of a customs area or from a transit shed or a customs warehouse unless those goods have first been duly reported and entered and authority for their removal or delivery has been given by the proper officer: Provided that the proper officer may, if he considers it necessary, direct the agent of an aircraft or vessel from which goods have been landed into a transit shed or customs warehouse to remove those goods to some other place, which other place shall for the purpose be deemed to be a transit shed, selected by the proper officer and, if the agent fails to remove the goods when called upon, the proper officer may have them removed at the risk and expense of the agent; (f) where any goods are deposited in a transit shed, in a customs warehouse or in any place as directed by the proper officer the customs shall not be liable to any charges arising therefrom; (g) all goods entered for warehousing shall, after the owner thereof has entered into a bond for their warehousing, be removed by the importer by such routes, in such manner, and within such time, as the proper officer may direct to the warehouse for which they were entered and shall be delivered into the custody of the person in charge of the warehouse.
(2) A person who contravenes this section, or any of the conditions which may have been imposed by, or any of the directions which may have been given by, the proper officer shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1987, s.
3.] 27.
Entry of cargo (1) Save as otherwise provided in this Act, the whole of the cargo of an aircraft or vessel which is unloaded or to be unloaded shall be entered by the owner within such period after the commencement of discharge as may be prescribed, or such further period as may be allowed by the proper officer, either for (a) home use; (b) warehousing; (c) transhipment; or (d) transit.
(2) Where an entry is delivered to the proper officer, the owner shall furnish therewith full particulars supported by documentary evidence of the goods referred to in the entry.
(3) Entries for goods to be unloaded may be delivered to the proper officer for checking before the arrival at the port of discharge of the aircraft or vessel in which the goods are imported; and in that case the Commissioner may permit goods to be entered before the arrival of the aircraft or vessel.
37 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (4) Where goods remain unentered at the expiration of the prescribed period, or of such further period as may have been allowed by the proper officer, then the goods shall, if the proper officer so requires, be removed by, or at the expense of, the agent of the aircraft or vessel in which the goods were imported to a customs warehouse.
(5) Where goods entered for transit or transhipment under subsection (1) are not removed from the customs area within a period of thirty days from the date of entry, such goods shall be removed at the expense of the owner to a customs warehouse: Provided that where goods are entered before arrival at the port of discharge of the aircraft or vessel under subsection (3), the thirty days period shall run from the date the aircraft or vessel commences discharge.
[Act No.
12 of 1990, s.
38, Act No.
4 of 1999, s.
4.] 28.
Surplus stores may be entered The surplus stores of an aircraft or vessel may, with the permission of the proper officer, be entered for home use or for warehousing.
29.
Provisions relating to mail, personal baggage, etc.
(1) Notwithstanding sections 26 and 27 (a) mail bags and postal articles in the course of transmission by post may be unloaded and delivered to an officer of the Post Office without entry; (b) goods which are the bona fide personal baggage of the passengers or members of the crew of an aircraft or vessel may, subject to the provisions of any regulations, be unloaded and delivered to those persons without entry; (c) the proper officer may permit the unloading and delivery to the owner of bullion, currency notes, coin or perishable goods without entry, subject to security being given by the owner to furnish the necessary entry within forty-eight hours of the time of delivery.
(2) An owner who contravenes the provisions of subsection (1)(c) shall be guilty of an offence.
[Act No.
13 of 1995, s.
8.] 30.
Entry in absence of documents (1) If the owner of goods is, by reason of the absence of any, or of any sufficient, documents or information concerning them, unable to furnish full particulars of those goods, he shall make and subscribe a declaration on the prescribed form to that effect, and thereupon the proper officer may permit the owner to examine the goods in his presence.
(2) Upon examination having been made the proper officer may, subject to section 31, permit the owner to enter the goods for home use, or for warehousing, if he is satisfied that the description of the goods for tariff and statistical purposes is correctly made in the entry, and also (a) in the case of goods liable to duty ad valorem, that the value declared on the entry is approximately correct; and [Issue 1] 38 [Rev.
2012] CAP.
472 Customs and Excise (b) in the case of goods liable to duty according to weight, quantity, number, measurement or strength, that the weight, quantity, number, measurement or strength declared on the entry is correct.
(3) Where the proper officer has permitted entry to be made under subsection (2), the delivery of the goods may accordingly be made, but the proper officer may, in the case of goods liable to duty ad valorem, retain samples of the goods for such period up to the passing of perfect entry as he may think fit.
(4) Where the owner of any goods referred to in the declaration does not make, or is not permitted to make entry thereof in accordance with this section, then the proper officer shall cause the goods referred to in the declaration to be deposited in a customs warehouse.
31.
Provisions relating to goods liable to ad valorem duty (1) Where goods entered in accordance with section 30 are goods liable to duty ad valorem, then the entry shall be deemed to be a provisional entry.
(2) Where any such goods are provisionally entered for home use, then the proper officer may require the owner to deposit, in addition to the amount estimated as the duty for the purpose of making the provisional entry, such further sum as the proper officer may think fit; and the estimated duty and further sum shall be held on deposit and shall be forfeited unless the owner within three months, or such further period as may be allowed by the proper officer, of the provisional entry produces to the proper officer satisfactory evidence of the value of the goods and makes perfect entry thereof.
(3) Where the owner makes a perfect entry in accordance with subsection (2), the proper officer shall subtract from the amount held on deposit under that subsection, the full amount of duty payable in respect of the goods and shall refund the difference to the owner: Provided that where the full amount of duty payable exceeds the amount deposited, the proper officer shall require the owner to pay an additional amount of duty equal to the difference between the amount of duty payable and the amount deposited.
[Act No.
6 of 2001, s.
3.] 32.
Delivery from customs area in special circumstances (1) The proper officer may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of the duties thereon, permit goods to be removed from a transit shed or customs area without payment of the duty for such purpose, for such period, and in such quantities, as he may think fit.
(2) A person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
33.
Re-packing, etc., in customs area, etc.
The proper officer may permit goods to be repacked, skipped, bulked, sorted, lotted or packed on an approved place of unloading, or on a sufferance wharf, or in a transit shed, or in a customs area.
39 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 34.
Goods deposited in a customs warehouse may be sold, etc.
(1) Where goods which are deposited in a customs warehouse are not removed within twenty-one days after deposit, then, the proper officer shall give notice that unless such goods are removed within twenty-one days from the date of the notice, they shall be deemed to have been abandoned to customs for sale by public auction.
(2) Subject to subsections (3A) and (4), where goods are deemed to be abandoned under subsection (1), then, such goods, whether restricted or not, shall be sold by public auction after twenty-one days notice of sale has been given: Provided that any such goods (i) which are of a perishable nature or are animals may, with the authority of the Commissioner, be sold without notice, either by public auction or private treaty, at any time after deposit in the customs warehouse; (ii) which are restricted under any written law in force in Kenya may, with the authority of the Commissioner and subject to subsection (8), be sold only to persons licensed to deal in such goods or in similar goods; (iii) which are imported by the Government, a diplomatic mission, a state corporation, an aid agency or by the Government or a state corporation of a neighbouring country, shall not be sold except with the prior written approval of the Commissioner; (iv) any such goods which are prohibited under the provisions of any written law for the time being in force in Kenya shall not be sold and shall be re-exported or destroyed within thirty days of the date the goods are declared prohibited imports.
(3) Every notice given under subsections (1) and (2) shall be advertised in such prominent manner as the Commissioner may see fit.
(3A) Where goods are not sold at a public auction held under subsection (2), they may be sold at a subsequent auction without an additional notice of sale being given.
(4) Notwithstanding the provisions of subsection (2), the Commissioner may, upon application by the owner, made at least seven days before the date of sale, if satisfied that failure to remove the goods was due to circumstances beyond the control of the owner, allow the goods to be withdrawn from the auction sale.
(5) Goods deposited in a customs warehouse shall be subject to such rent and other charges as may be prescribed.
(6) Where goods are sold under this section, the proceeds thereof shall be applied in the order set out below in the discharge of (a) the duties, if any; (b) the expenses of removal and sale; (c) the rent and charges due to the customs; and [Issue 1] 40 [Rev.
2012] CAP.
472 Customs and Excise (d) the port charges; (e) the freight charges, if any.
(7) Where after the proceeds of sale have been applied in accordance with subsection (6) there is a balance, such balance shall be paid into the customs and excise revenue.
(8) Where goods fail to be sold in accordance with this section but are in the opinion of the Commissioner without value, or cannot be sold for any other reason, then they may be destroyed or disposed of in such manner as the Commissioner may direct.
(9) An officer having the custody of goods in a customs warehouse, or place of deposit deemed to be a customs warehouse, may refuse delivery therefrom until he is satisfied that all duties, expenses, rent, freight and other charges due in respect of those goods have been paid [Act No.
8 of 1991, s.
3, Act No.
6 of 1994, s.
3, Act No.
8 of 1996, s.
2, Act No.
8 of 1997, s.
4, Act No.
4 of 1999, s.
5, Act No.
9 of 2000, s.
4, Act No.
15 of 2003, s.
4, Act No.
4 of 2004, s.
6.] 35.
Goods deemed to be in a customs warehouse (1) Where under this Act goods are required to be deposited in a customs warehouse, the proper officer may decide that it is undesirable or inconvenient to deposit the goods in a customs warehouse and direct that the goods shall be deposited in some other place; and thereupon the goods shall for all purposes be deemed to have been deposited in a customs warehouse as from the time that they are required to be so deposited.
(2) Where goods are deemed to have been deposited in a customs warehouse then the goods shall, in addition to the rent and other charges to which they are liable under section 34, be chargeable with such expenses incurred in the securing, guarding and removing of them as the proper officer may consider reasonable; and neither the Commissioner nor an officer shall be liable for the loss of or damage to the goods which may be occasioned by reason of their being so deposited and dealt with.
PART IV WAREHOUSING OF GOODS Provisions Relating to Bonded Warehouses 36.
Dutiable goods may be warehoused (1) Subject to any regulations, goods liable to duty may on first importation be warehoused without payment of duty in a Government warehouse or a bonded warehouse licensed by the Commissioner.
(2) On, or as soon as practicable after, the landing of goods to be warehoused, the proper officer shall take a particular account of the goods and shall enter the account in a book; and the account shall, subject to sections 41 and 47, be that upon which the duties in respect of the goods shall be ascertained and paid.
41 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 37.
Procedure on warehousing (1) Where goods entered to be warehoused are delivered into the custody of the person in charge of a warehouse, the proper officer shall take a particular account of the goods, whether or not an account thereof has been previously taken.
(2) The proper officer shall, in taking an account, enter in the book for that purpose the name of the aircraft or vessel or the registered number of the vehicle, as the case may be, in which the goods were imported, or, in the case of postal articles, the parcel post reference, the name of the owner of the goods, the number of packages, the mark and number of each package, and the value and particulars of the goods.
(3) After the account has been taken and the goods deposited in the warehouse in accordance with the direction of the proper officer, the officer shall certify at the foot of the account that the entry and warehousing of the goods is complete; and the goods shall from that time be considered goods duly warehoused.
(4) Subject to section 39, all goods entered to be warehoused shall be removed to the warehouse for which they were entered and deposited therein within seven days from the date of release, or within such further period as the Commissioner may allow for bonded warehouses situated away from the port of importation: Provided that where goods are permitted to be repacked, skipped, bulked, sorted, lotted or packed in accordance with section 33, those goods shall be deposited in then packages in which they were contained when the account thereof was taken.
(5) A person who contravenes subsection (4) shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
4 of 1999, s.
6, Act No.
4 of 2004, s.
7.] 38.
Removal to warehouse of goods entered therefore (1) Where goods entered to be warehoused are not duly warehoused by the owner, the proper officer may cause them to be removed to the warehouse for which they were entered.
(2) Where goods are so removed to a bonded warehouse the warehouse keeper shall pay the cost of the removal of the goods and shall have a lien on the goods for the cost.
39.
Entry of warehoused goods (1) Goods which have been warehoused may be entered either for (a) home use; (b) exportation; (c) removal to another warehouse; (d) use as stores for aircraft or vessels; or (e) re-warehousing.
[Issue 1] 42 [Rev.
2012] CAP.
472 Customs and Excise (2) Where goods have been entered for warehousing they may, before they are actually warehoused, be entered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels; and in that case the goods shall be deemed to have been so warehoused and may be delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels, as the case may be, as if they had been actually so warehoused.
40.
Operations in a warehouse (1) Where goods are warehoused, the commissioner may, subject to such conditions as he may impose (a) permit the goods to be repacked, skipped, bulked, sorted, lotted or parked therein; (b) permit samples of the goods to be taken by the owner; (c) permit the name of the owner of the goods in the account taken under section 36 to be changed if application therefore is made in the prescribed form and signed by both the owner and the intended owner; (d) permit the assembly or manufacture in the warehouse of any article consisting wholly or partly of those goods; and for that purpose the Commissioner may permit the receipt in a warehouse of duty free or locally produced articles required as components of the article to be so assembled or manufactured therein: Provided that (i) where the finished article is entered for home use, duty shall be charged on the goods forming part thereof according to the first account taken upon the warehousing of the goods except in the case of imported crude petroleum or partly refined petroleum oils which are warehoused in a refinery, in which case duty shall be charged on the goods produced from crude petroleum or partly refined petroleum oils delivered from the refinery for home use and shall be the same as that which would be payable on the importation of similar goods; and (ii) in respect of blended lubricating oils, duty shall be charged on the resultant volume of the blend at the time of entry for home use and shall be the same as that which would be payable on the importation of similar goods.
(2) A person who contravenes any conditions which may be imposed by the Commissioner under this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
14 of 1982, s.
3, Act No.
9 of 1992, s.
4, Act No.
4 of 1993, s.
5.] 41.
Regauging in revaluation The proper officer may, either on the direction of the Commissioner or on the application and at the expense of the owner, regauge, remeasure, reweigh, examine or take stock of any warehoused goods, and in either case the duty on the goods shall be payable according to the result, unless the proper officer 43 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise considers that any loss or deterioration is excessive or has been wilfully or negligently caused, in either of which events the duty shall, subject to such reduction, if any, as the Commissioner may allow, be payable according to the original account.
42.
Delivery from warehouse in special circumstances (1) The Commissioner may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof or the payment of duties thereon, permit goods to be removed from a warehouse without payment of duty for such purpose, for such period, and in such quantities, as he may think fit.
(2) A person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
13 of 1979, s.
2, Act No.
9 of 1992, s.
5.] 43.
Removal to another warehouse or bonded factory (1) Where warehoused goods are to be removed to another warehouse or a bonded factory, then the proper officer (a) shall require owner of the goods to deliver an entry thereof in such form and manner as the proper officer may direct; (b) shall require the owner to give security in such amount, not being less than the duty chargeable on the goods, as the proper officer may think fit for the due arrival and re-warehousing of the goods within such time as the proper officer may consider appropriate; and (c) shall transmit to the proper officer of the place where the goods are to be re-warehoused an account containing the particulars of the goods.
(2) Security given under this section shall not be discharged unless (a) the conditions attaching thereto have been satisfied; or (b) the full duty payable on the goods has been paid in accordance with this Act; or (c) the goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in the goods not so accounted for have been paid.
(3) on the arrival of the goods at the other warehouse or bonded factory, a particular account of them shall be taken in accordance with section 37 or section 58F, as the case may be.
[Act No.
10 of 1980, s.
2, Act No.
10 of 1990, s.
4.] 44.
Warehoused goods may be delivered as stores (1) Where warehoused goods have been entered for use as stores for an aircraft or vessel, they may be delivered for that purpose to a vessel or aircraft proceeding to a foreign port or place: Provided that warehoused goods shall not be entered for use as stores for a vessel of less than ten tons register or be delivered for that purpose.
[Issue 1] 44 [Rev.
2012] CAP.
472 Customs and Excise (2) Where warehoused goods are delivered for the purpose of being used as stores for an aircraft or vessel, they shall forthwith be put on board the aircraft or vessel for which they are entered.
(3) Where warehoused goods are dealt with contrary to this section, the owner of the goods shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
45.
Abandonment, etc., of warehoused goods (1) The Commissioner may subject to such conditions as he may impose (a) permit the owner of warehoused goods to abandon the goods to the customs; (b) permit the owner of warehoused goods which, in the opinion of the proper officer, are worthless or have become damaged, or are surplus, by reason of any operations in connexion therewith carried out under section 40, to destroy the goods, and in either case the duty on the goods shall be remitted.
(2) Where under subsection (1) warehoused goods are (a) abandoned to the customs, then the goods shall be disposed of in the manner provided in section 34: Provided that, where the goods are destroyed or disposed of in some manner other than sale, the destruction or disposal shall be at the expense of the owner; (b) permitted to be destroyed, and the goods were warehoused in a Government warehouse, then the owner of the goods shall nevertheless be liable to pay to the proper officer the rent and other charges due on the goods.
46.
Period of warehousing of goods (1) All warehoused goods which have not been removed from a warehouse in accordance with this Act within six months of the date on which they were entered shall be entered for re-warehousing for a further period of six months or such longer period as the Commissioner may allow; but those goods shall not be re-warehoused more than once: Provided that in the case of wines and spirits warehoused by licensed excise manufacturers and duty free shops or locally assembled motor vehicles warehoused by approved motor vehicle assemblers, the Commissioner may, in addition to the period of re-warehousing permitted in this subsection allow such further period of re-warehousing as he may deem appropriate.
(2) Where goods required to be re-warehoused under subsection (1) are not so re-warehoused, then duty shall become due and payable and shall be paid forthwith in accordance with the account taken under sections 36 and 37.
(3) Where duty becomes due and payable under subsection (2) and the owner fails to pay the duty within twenty-one days or such further period as the Commissioner may allow, from the date the duty becomes due and payable, the 45 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise goods shall be sold by public auction after twenty one days notice of such sale has been given by the officer in such prominent public manner as the Commissioner may see fit: Provided that any such goods which are of a perishable nature may, with the authority of the Commissioner, be sold by the proper officer without notice, either by public auction or private treaty, at any time after the expiry of the period of re-warehousing.
(4) Where any goods are sold under this section then the proceed thereof shall be applied in the order set out below in the discharge of (a) the duties, if any; (b) the expenses of removal and sale; (c) any rent and charges due to the Customs; and (d) any rent and charges due to the warehouse keeper.
(5) Where any balance is realised after the application of the proceeds in accordance with subsection (4), it shall be paid into the customs and excise revenue.
[Act No.
8 of 1983, s.
2, Act No.
3 of 1984, s.
2, Act No.
10 of 1986, s.
4, Act No.
10 of 1987, s.
4, Act No.
10 of 1990, s.
5, Act No.
4 of 1993, s.
6, Act No.
8 of 1996, s.
2A, Act No.
8 of 1997, s.
4A, Act No.
5 of 1998, s.
4, Act No.
4 of 1999, s.
7, Act No.
9 of 2000, s.
5.] 47.
Examination of warehoused goods on delivery (1) Where warehoused goods are delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels, or are to be re-warehoused under section 46, then the proper officer may examine and take stock of the goods.
(2) Where there is a deficiency between the quantity shown by the warehouse account and that ascertained on examination, then, if the proper officer considers (a) that the deficiency is not excessive or that it was not wilfully or negligently caused, he may allow the deficiency and direct that the duties on the goods shall be payable, or that the re-warehousing entry shall be made, as the case may be, on the result of the examination; (b) that the deficiency is excessive or that it was wilfully or negligently caused, he shall require the duties on the goods to be paid by the owner according to the warehouse account: Provided that where the goods are to be re-warehoused, the duty on the deficiency shall be forthwith paid by the owner of the goods and the re- warehousing entry shall be made according to the result of the examination.
[Act No.
8 of 1983, s.
6.] 48.
Access to warehouse (1) The proper officer shall at all times have the right of access to any part of a warehouse and may examine any goods therein; and for the purpose of obtaining access the proper officer may break open the warehouse or any part thereof, or any adjacent premises.
[Issue 1] 46 [Rev.
2012] CAP.
472 Customs and Excise (2) No person other than the proper officer or, in the case of a bonded warehouse, the warehouse keeper or a duly authorized employee, shall open a warehouse or gain access to goods therein save with the approval of the proper officer; and a person who contravenes this subsection shall be guilty of an offence.
(3) No person shall enter a warehouse or part thereof contrary to the orders of the proper officer, or shall refuse to leave a warehouse or part thereof when directed to do so by the proper officer; and a person who contravenes this subsection shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings.
[Act No.
13 of 1995, s.
9.] 49.
Removal of goods after entry for home use, export or sale (1) Any goods deposited in a warehouse or bonded factory which are entered for home use or for export or sold in accordance with this Act shall (a) in the case of goods entered for home use or sold in accordance with this Act, be removed from such warehouse or bonded factory within fourteen days of such entry or sale, as the case may be; and (b) in the case of goods entered for export, be removed from the warehouse or bonded factory and exported within thirty days or within such longer period, not exceeding thirty days, as the Commissioner may, in any particular case, allow.
(2) Any goods which remain in a warehouse or bonded factory in contravention of this section shall be forfeited and sold or resold in accordance with the provisions of section 34.
[Act No.
4 of 1993, s.
6, Act No.
5 of 1998, s.
5.] 50.
Penalty for unlawfully taking, etc., warehoused goods A person who (a) takes, or causes or permits to be taken, goods from a warehouse otherwise than in accordance with this Act; or (b) wilfully destroys or damages warehoused goods otherwise than in circumstances specifically provided for in this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding two years or to a fine not exceeding two hundred thousand shillings or to both.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
10.] 51.
Commissioner may license warehouses (1) The Commissioner may on application license a premises, room or enclosed area as a bonded warehouse for the deposit of goods liable to duty; and the Commissioner may refuse to issue a licence without assigning any reason, or may by notice in writing suspend, revoke or refuse to renew a licence on the grounds stated in the notice.
(1A) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.
47 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) The Commissioner may license a premises, room or enclosed area as either (a) a general bonded warehouse for the warehousing of goods generally; or (b) a private bonded warehouse for the warehousing only of goods which are the property of the warehouse keeper.
(3) A licence shall be in the prescribed form and shall be subject to the payment of the prescribed fee.
(3A) Where the premises, room or enclosed area licensed as a bonded warehouse under this section is owned by a company registered under the Companies Act (Cap.
486), it shall be a condition of the licence that the company shall not change its directors except with the prior written approval of the Commissioner.
(4) The Commissioner may require the person applying for a licence to furnish such security as the Commissioner may think appropriate as a condition to the grant of the licence and the Commissioner may at any time require a warehouse keeper to furnish new security in a different amount or on different terms.
(4A) A licence issued under this section shall be subject to such conditions as the Commissioner may, by notice in the Gazette, prescribe.
(5) The Commissioner may at any time require a bonded warehouse keeper to make such alterations or additions to his bonded warehouse as the Commissioner may consider necessary to ensure the proper security or warehousing of goods.
(6) No building shall be used as a bonded warehouse unless there is in force in relation thereto a valid licence.
(7) A warehouse keeper who uses or permits to be used his bonded warehouse in contravention of any of the terms of his licence shall be guilty of an offence.
(8) An owner or occupier of a premises, room or enclosed area who uses or permits to be used the premises, room or enclosed area as a bonded warehouse without being the holder of a valid licence in respect thereof shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings and, in addition thereto, to a fine not exceeding five thousand shillings for any day or part of a day during which the premises, room or enclosed area was so used.
[Act No.
14 of 1982, s.
4, Act No.
8 of 1991, s.
4, Act No.
9 of 1992, s.
6, Act No.
13 of 1995, s.
11, Act No.
4 of 1999, s.
8, Act No.
15 of 2003, s.
5, Act No.
4 of 2004, s.
8.] 51A.
Commissioner may licence duty free shops (1) The Commissioner may, on application, licence a room or premises situated in a port as a duty free shop, for the deposit of dutiable goods on which duty has not been paid and which have been entered for use as ship stores or for sale to passengers departing to places outside Kenya.
[Issue 1] 48 [Rev.
2012] CAP.
472 Customs and Excise (2) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.
(3) The Commissioner may refuse to issue a licence under this section without assigning any reason, or may, by notice in writing, revoke or refuse to renew a licence on such grounds as may be specified in the notice.
(4) Subject to this section, the provisions of this Act relating to bonded warehouses shall, mutatis mutandis, apply to duty free shops.
[Act No.
15 of 2003, s.
6.] 52.
Procedure on revocation or expiry of licence (1) Where the Commissioner revokes a licence under section 51, he shall cause to be served on the warehouse keeper notice of revocation by leaving the notice with the person in charge of the bonded warehouse; and thereupon that service shall be deemed to be notice of revocation to the owners of all goods warehoused therein.
(2) Where a warehouse keeper proposes not to renew his licence in relation to a bonded warehouse, then he shall cause notice of his intention to be given to the owners of all goods warehoused therein.
(3) Where the licence in relation to a bonded warehouse has been revoked or has expired, then within such time as the Commissioner may direct, all goods warehoused therein shall be entered and delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels.
(4) Where goods have not been entered and delivered in accordance with subsection (3), the proper officer may cause the goods to be taken to a customs warehouse and thereupon the goods shall be dealt with in accordance with section 34.
53.
Warehouse keeper to provide facilities (1) A warehouse keeper shall (a) provide office accommodation and just weights, scales, measures and other facilities for examining and taking account of goods and for securing them as the proper officer may reasonably require; (b) keep a record of all goods warehoused therein and keep that record at all times available for examination by the proper officer; (c) stack and arrange the goods in the bonded warehouse so as to permit reasonable access to and examination of every package at all times; (d) provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the warehoused goods whenever the proper officer so requires; (e) maintain such records and accounts relating to the operations of a refinery in such form and manner as the proper officer shall require, and shall keep the records and accounts at all times available for examination by the proper officer.
49 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) Where a warehouse keeper contravenes any of the provisions of this section the Commissioner may direct that no other goods shall be warehoused by that warehouse keeper until he has, in the opinion of the Commissioner, complied with those provisions.
(3) A warehouse keeper who contravenes any of the provisions of this section or of a direction given by the Commissioner under this section shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings.
[Act No.
13 of 1995, s.
12.] 54.
Stowage and storage of goods in bonded warehouse (1) The proper officer may direct in what parts or divisions of a bonded warehouse and in what parts or divisions of a bonded warehouse and in what manner goods shall be deposited therein.
(2) Subject to section 40, where goods have been warehoused in a bonded warehouse, then except with the approval of the proper officer, the goods shall not be moved or interfered with in any way, nor shall any alteration be made in the marks or numbers of any package.
(3) A warehouse keeper who contravenes or who causes or permits a contravention of this section shall be guilty of an offence and shall be liable to a fine not exceeding twenty thousand shillings and any goods in respect of which an offence under subsection (2) has been committed shall be liable to forfeiture.
[Act No.
13 of 1995, s.
13.] 55.
Removal of goods from private to general warehouse (1) Where the warehouse keeper of a private bonded warehouse contravenes any of the provisions of this Act the proper officer may require him within such time as the proper officer may direct, to remove all or any of the goods warehoused in the private bonded warehouse to a general bonded warehouse or to enter and deliver them for home use, or for exportation, or for use as stores for aircraft or vessels.
(2) Where a warehouse keeper contravenes a requirement given under subsection (1) the proper officer may cause the goods to be taken to a customs warehouse at the expense of the warehouse keeper and thereupon the goods shall be dealt with in accordance with section 34.
56.
Warehouse keeper to produce goods deposited (1) A warehouse keeper shall, on request, produce to the proper officer all goods deposited in his bonded warehouse.
(2) A warehouse keeper who contravenes this section shall, in the absence of satisfactory explanation to the proper officer, be guilty of an offence and liable to a fine not exceeding ten thousand shillings in respect of each package not so produced and, in addition, the warehouse keeper shall forthwith pay the duties in respect of each such package.
[Issue 1] 50 [Rev.
2012] CAP.
472 Customs and Excise Provisions Relating to Government Warehouses 57.
Goods in Government warehouse liable to rent, etc.
Where goods are deposited in a Government warehouse, they shall be subject to such rent and other charges as may be prescribed or as may be provided for in this Act; and, if the rent and other charges are not paid to the proper officer when lawfully demanded, the goods in respect of which the rent and other charges are due may be sold and the proceeds thereof applied in accordance with section 34.
58.
Removal, etc., of goods in Government warehouse Where goods are deposited in a Government warehouse the proper officer may (a) remove, at the expense of the customs, the goods from that warehouse to another Government warehouse; (b) perform, in relation to the goods and at the expense of the owner thereof, all acts which he may consider reasonably necessary for the proper custody and preservation of the goods: Provided that the proper officer shall not, save where he considers immediate action necessary, perform any such act until twenty-four hours after the owner of the goods has been notified that the act is necessary; (c) by notice inform the owners of the goods that it is proposed to close the warehouse at the end of a period, not being less than three months from the date of the notice, which may be specified in the notice; and in that case regulations shall be made providing for the manner in which goods shall be dealt with on the warehouse being closed.
PART IVA APROVISIONS RELATING TO MANUFACTURE UNDER BOND 58A.
Licensing of bonded factories (1) The Commissioner may, on application and with the prior approval of the Minister and subject to such conditions as the Commissioner may impose, issue a licence in the prescribed form to any person to manufacture goods under bond in specified premises; and the Commissioner may refuse to issue a licence or, by notice in writing, suspend, revoke or refuse to renew a licence on the grounds stated in the notice.
(2) Applications for a licence under this section shall be in the prescribed form and shall be accompanied by the prescribed fee.
(3) A licence issued under subsection (1) shall be subject to the payment of the prescribed annual fee and shall expire on the 31st December in each year.
(4) The Commissioner may require the person applying for a licence to furnish such security as the Commissioner may think appropriate as a condition to the grant of the licence and the Commissioner may, at any time, require a licensee to furnish a new security in a different amount or on different terms.
51 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (5) No premises shall be used for manufacturing under bond unless there is in relation thereto a valid licence.
(6) Any person who uses or permits premises to be used for manufacturing under bond without a licence, or a licensee who uses or permits his bonded factory to be used in contravention of the terms of his licence shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years or to both; and any goods in respect to which an offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1988, s.
5, Act No.
4 of 1993, s.
8, Act No.
13 of 1995, s.
16.] 58B.
Entry of premises as bonded factories (1) A licensee shall, before commencing to manufacture under bond, make entry in the prescribed form and in the prescribed manner of each building, room, place and item of plant in his factory which he proposes to use in the manufacture or storage of raw materials or manufactured goods; and, in each entry, he shall specify the purpose for which each building, room, place or item of plant is to be used.
(2) A licensee shall not, in the course of manufacturing goods under bond (a) make use of a building, room, place or item of plant in relation to which entry is required under this section unless there is, in respect thereof, a valid entry; (b) effect, without prior permission of the Commissioner, an alteration in shape, position or capacity to a building, room, place or plant.
[Act No.
10 of 1988, s.
5.] 58C.
Revocation of licence, etc.
(1) Where the Commissioner suspends, revokes or refuse to renew a licence under section 58A(1), he shall serve or cause to be served, in writing, on the licensee a notice to that effect.
(2) The notice referred to in subsection (1) may be served by delivering it to the licensee or by leaving it at the bonded factory or with the person in charge of the bonded factory and thereafter the notice shall be deemed to have been served.
[Act No.
10 of 1988, s.
5.] 58D.
Entry of plant, machinery, etc., for exportation or for home use (1) Where a manufacturer ceases to be licensed under section 58A, he shall enter and deliver for exportation or for removal to another bonded factory or for home use all the plant, machinery and equipment, raw materials or manufactured goods in the bonded factory within such time as the Commissioner may specify.
(2) Where on the expiry of the time specified by the Commissioner under the subsection (1), the plant, machinery and equipment, raw materials or manufactured goods are not entered and delivered in accordance to the subsection (1), then the plant, machinery and equipment, raw materials or manufactured goods shall be liable to forfeiture.
[Act No.
10 of 1988, s.
5.] [Issue 1] 52 [Rev.
2012] CAP.
472 Customs and Excise 58E.
Manufacturer to provide facilities A manufacturer shall (a) provide office accommodation and just weights, scales, measures and other facilities for examining and taking account of goods and for securing them as the proper officer may reasonably require; (b) keep a record of all types of plant, machinery and equipment, raw materials and goods manufactured therein and keep that record at all times available for examination by the proper officer; (c) provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the goods therein whenever the proper officer so requires.
(2) Where a manufacturer contravenes any of the provisions of this section, the Commissioner may direct that the manufacturer shall cease operations until he has complied with those provisions to the satisfaction of the Commissioner.
(3) A manufacturer who contravenes any of the provisions of this section or of a direction given by the Commissioner under this section shall be guilty of an offence.
[Act No.
10 of 1988, s.
5.] 58F.
Receipt and storage of raw materials and manufactured goods (1) All raw materials, whether imported or obtained locally, received in the bonded factory shall be stored in a room of which an entry for the purpose has been made in accordance with section 58B(1) and which shall be known as the raw materials stock room.
(2) All manufactured goods shall, after the process of manufacture, be forthwith stored in a room of which entry for the purpose has been made in accordance with section 58B(1) and which shall be known as the manufactured goods stock room.
(3) All the waste from the manufacturing process and all manufactured goods which are not of the required standards or specifications shall, after the process of manufacture, be forthwith stored in a room of which entry has been made for the purpose in accordance with section 58B(1) and which shall be known as the waste and rejects stock room.
(4) A stock room shall not be used for any purpose other than the purpose for which entry has been made.
(5) The raw materials and manufactured goods shall be stored in such a way as to facilitate the easy taking of their full account.
(6) A licensee who contravenes this section shall be guilty of an offence and the raw materials or manufactured goods in respect of which an offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1988, s.
5.] 58G.
Provisions relating to stock registers (1) A licensee shall keep in the prescribed manner (a) a raw materials stock register and shall, each day, enter therein the particulars of all receipts and deliveries of all raw materials; and 53 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) a manufactured goods register and shall, each day, enter therein the particulars of all receipts and deliveries of all manufactured goods; and (c) a waste and rejects stock register and shall, each day, enter therein the particulars of all receipts and deliveries of all waste and rejects.
(2) The stock registers shall be available for inspection by the proper officer at all times and the proper officer may take copies of any entry therein.
(3) A licensee who contravenes the provisions of this section shall be guilty of an offence.
[Act No.
10 of 1998, s.
5.] 58H.
Manner of dealing with deficiencies and excesses in stock rooms (1) Whereupon the proper officer taking stock of the raw materials or manufactured goods in a bonded factory he establishes excesses or deficiencies which the licensee fails to account for to the satisfaction of the proper officer, the licensee shall be guilty of an offence and liable to (a) a fine not exceeding one hundred thousand shillings or twice the ex- factory value (or c.i.f.
value in respect of imports) of the deficiency or excess, whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which an offence has been committed shall be liable to forfeiture; and (b) pay the full duties on the excesses or deficiencies.
(2) Any licensee who, without the permission of the Commissioner, disposes of or allows to be disposed of raw materials or manufactured goods from a bonded factory, within the Kenyan local market, whether on payment or not, or any person who acquires, keeps, conceals or has in his possession such raw materials or manufactured goods from a bonded factory, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or three times the ex-factory value of the raw materials or manufactured goods, whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which the offence has been committed shall be deemed to be prohibited goods as from the date of such disposal or as acquisition.
[Act No.
10 of 1988, s.
5.] 58I.
Importation of equipment, machinery, raw materials, etc.
(1) All items of plant, machinery, spares and imported raw materials for use in the manufacture of goods under bond, shall be duly entered and delivered to the bonded factory within such time and subject to such conditions as the Commissioner may prescribe; and if the goods described in this section are not so delivered, then, as from the date of importation, the plant, machinery, spares and raw materials shall be deemed to be prohibited goods, unless a satisfactory explanation is given to the proper officer to account for any delay.
(2) All manufactured goods shall be duly exported or entered for home use within such time and subject to such conditions as the Commissioner may impose.
[Issue 1] 54 [Rev.
2012] CAP.
472 Customs and Excise (3) A manufacturer who contravenes this section shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings or twice the ex- factory value (or c.i.f.
value in respect of imports); whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods thereof shall be liable to forfeiture and, in addition, the Commissioner may revoke the licence issued under section 58A.
[Act No.
10 of 1988, s.
5, Act No.
4 of 1993, s.
9.] 58J.
Provisions relating to goods in a bonded factory (1) Where goods are warehoused in a bonded factory the Commissioner may, subject to such conditions as he may impose, permit the name of the owner of the goods in the account taken under section 58G to be changed if application therefore is made in the prescribed form and signed by both the owner and the intended owner.
(2) Where goods warehoused in a bonded factory are to be removed to another bonded factory, then the proper officer shall (a) require the owner of the goods to deliver an entry thereof in such form and manner as the proper officer may direct; (b) require the owner to give security in such amount, not being less than the duty chargeable on the goods, as the proper officer may think fit for the due arrival and re-warehousing of the goods within such time as the proper officer may consider appropriate; and (c) transmit to the proper officer of the bonded factory where the goods are to be re-warehoused an account containing the particulars of the goods.
(3) Security given under subsection (2) shall not be discharged unless (a) the conditions attaching thereto have been satisfied; (b) the full duty payable on the goods has been paid in accordance with this Act; or (c) the goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in the goods not so accounted for have been paid; (4) On arrival of the goods at the other bonded factory, a particular account of the goods shall be taken in accordance with section 58G.
[Act No.
10 of 1990, s.
6.] 58K.
Delivery from bonded factory in special circumstances (1) The Commissioner may, subject to such conditions as he may impose and to the giving of such security as he may think appropriate for the due return thereof, permit goods to be removed from a bonded factory without payment of duty for such purpose, for such period and in such quantities as he may think fit.
(2) A person who contravenes any conditions imposed under subsection (1) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or twice the ex-factory selling price (or c.i.f.
value in respect of imports), whichever is the higher, or to imprisonment for a term not exceeding three years or to both and the goods thereof shall be liable to forfeiture.
[Act No.
8 of 1991, s.
5, Act No.
9 of 1992, s.
7, Act No.
13 of 1995, s.
18.] 55 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 58L.
Goods from bonded factory may be entered for home use The Commissioner may, subject to such conditions as he may impose and on payment of the duties due, permit goods manufactured in a bonded factory, including waste from the manufacturing process, to be entered for home use.
[Act No.
4 of 1993, s.
10.] PART V EXPORTATION Prohibited and Restricted Exports 59.
Prohibited and restricted exports (1) The goods specified in Part C of the Eighth Schedule are prohibited goods and the exportation thereof is prohibited.
(2) The goods specified in Part D of the Eighth Schedule are restricted goods and the exportation thereof, save in accordance with any conditions regulating their exportation, is prohibited.
60.
Power to prohibit, etc., exports (1) The Minister may, by order in the Gazette, amend Part C or D of the Eighth Schedule.
(2) The Minister may, by order in the Gazette (a) provide that the exportation of any goods or class of goods shall be prohibited or shall be prohibited save in accordance with conditions which may be specified; (b) limit the application of the provisions of the Eighth Schedule in respect of all or any of the goods specified therein, and thereupon in respect of those goods the provisions of this Act shall apply as if the goods are, or are not, as the case may be, included in the Eighth Schedule.
(3) Any order made under this section may specify goods, or any class of goods, either generally or in any particular manner, and may prohibit or restrict the exportation thereof either to all places, or to any particular country or place.
[Act No.
13 of 1978, Sch.] 61.
Exemption of goods in transit, etc.
(1) Subject to subsection (2), sections 59 and 60 shall not apply to goods in transit, or for transhipment, or exported as stores of an aircraft or vessel, unless the goods are goods of which the exportation as stores for an aircraft or vessel is expressly prohibited or restricted in an order made under this Act prohibiting or restricting the exportation of goods.
(2) Where under subsection (1), sections 59 and 60 do not apply to goods in transit, or for transhipment, or exported as stores for an aircraft or vessel, then the goods shall be duly exported within such time and subject to such conditions as may be prescribed; and if the goods are not so exported, then, as from the last date on which they should have been so exported, they shall be deemed to be prohibited goods or restricted goods, as the case may be.
[Act No.
10 of 1980, s.
2, Act No.
10 of 1986, s.
5.] [Issue 1] 56 [Rev.
2012] CAP.
472 Customs and Excise Entry Outwards and Loading of Aircraft and Vessels 62.
Entry outwards of aircraft or vessel (1) The master or agent of an aircraft or vessel in which goods are to be exported shall make entry outwards of the aircraft or vessel to the proper officer on the prescribed form and in the prescribed manner.
(2) Save with the permission of the proper officer (a) no such entry outwards of an aircraft or vessel shall be made before the whole of the cargo reported in the aircraft or vessel for discharge has been discharged; (b) no goods shall be loaded on the aircraft or vessel before the entry outwards is made.
(3) A master or agent who contravenes subsection (1) and a master who permits goods to be loaded contrary to subsection (2) shall be guilty of an offence.
63.
Entry of cargo for export (1) Save as otherwise provided in this Act, the whole of the cargo to be loaded for export on an aircraft or vessel shall be entered by the owner of the cargo in the manner prescribed.
(2) Where an owner delivers an entry under this section he shall furnish therewith to the proper officer full particulars, supported by documentary evidence, of the goods referred to in the entry.
(3) A person who contravenes this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
64.
Loading, etc.
(1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose (a) no goods shall be put on board an aircraft or vessel departing to a foreign port or place unless the goods have first been duly entered; (b) no goods shall be put on board an aircraft or vessel departing to a foreign port or place at any time whatsoever except as prescribed by the Commissioner; (c) no goods shall be put on board an aircraft or vessel departing to a foreign port or place except from an approved place of loading or from a sufferance wharf: Provided that (i) goods may be put on board an aircraft or vessel from another vessel on to which they had been put on board in order to be loaded on to the aircraft or vessel; (ii) with the permission of the proper officer and subject to such conditions as he may impose, goods reported for transhipment may be loaded on to an aircraft or vessel from another aircraft or vessel; 57 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (d) no goods shall be put on board an aircraft or vessel departing to a foreign port or place before entry outwards of the aircraft or vessel; (e) no goods shall be put on board an aircraft or vessel to be loaded on to another aircraft or vessel departing to a foreign port or place if the goods may not, under the provisions of this subsection, be directly put on board that other aircraft or vessel; (f) all goods put on board an aircraft or vessel to be loaded on to another aircraft or vessel departing to a foreign port shall be so loaded within the limits of the port.
(2) A person who contravenes this section, or any of the conditions which may have been imposed by the proper officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1988, s.
6, Act No.
13 of 1995, s.
19.] 65.
Provisions relating to personal baggage, etc.
(1) Notwithstanding section 64, the proper officer may, subject to any regulations, permit (a) goods which are the bona fide personal baggage of the passengers, or members of the crew, of an aircraft or vessel to be put on board the aircraft or vessel and exported without entry; (b) goods intended for sale or delivery to passengers, or members of the crew, of an aircraft or vessel to be put on board the aircraft or vessel, subject to such conditions as he may impose, without entry; (c) mail bags and postal articles in the course of transmission by post to be put on board and exported without entry; (d) goods to be put on board an aircraft or vessel departing to a foreign port or place without entry subject to an application being made by the owner on the prescribed form and in the prescribed manner and to an undertaking being given by the owner of the goods to furnish the necessary entry within ninety-six hours, or such further time as the proper officer may specify, of the departure of the aircraft or vessel and to such security, if any, being given by the owner for the due payment of any export duties as the proper officer may consider appropriate.
(2) A person who (a) contravenes any conditions imposed under subsection (1)(b); or (b) contravenes any undertaking given under subsection (1)(d), shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1988, s.
7, Act No.
13 of 1995, s.
20.] [Issue 1] 58 [Rev.
2012] CAP.
472 Customs and Excise 66.
Goods for export not to be discharged in Kenya (1) No goods which have been put on board an aircraft or vessel for export, or for use as stores, or as passengers baggage, shall, save with the written permission of the proper officer and in accordance with such conditions as he may impose, be discharged at any place within Kenya.
(2) A person who contravenes this section, or any conditions imposed by the proper officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one hundred thousand shillings or to both; and the goods in respect of which the offences has been committed shall be liable to forfeiture.
[Act No.
10 of 1988, s.
8.] 67.
Provisions relating to export of certain goods (1) Before (a) warehoused goods; or (b) goods on which drawback may be claimed; or (c) dutiable goods intended for transhipment; or (d) restricted goods; or may be entered for exportation, for transhipment, or for use as stores for aircraft or vessels, the proper officer may require the owner of the goods to give security, in such amount and subject to such conditions as he may think fit, that the goods shall be duly put on board the aircraft or vessel for which they are entered and either duly exported to and discharged at the port or place for which they are so entered, or used as stores, as the case may be, within such time as he may specify.
(2) All goods in respect of which security is required under the provisions of this section (in this section referred to as bonded goods) shall, after being put on board, be duly exported to and discharged at the port or place for which they are entered, or used as stores for aircraft or vessels, as the case may be.
(3) The proper officer may require the owner of bonded goods which have been put on board an aircraft or vessel for exportation to any port or place to produce, within such time as the proper officer may consider reasonable, a certificate from the customs authorities at the port or place of discharge of the due discharge thereat of the goods according to the export entry; and if the owner fails to produce the certificate, or if the certificate does not show that the goods have been duly discharged thereat according to the export entry and the owner fails to account for any of the goods to the satisfaction of the proper officer, then the proper officer may refuse to allow the owner to enter for export and to export any other goods in respect of which security may be required under this section.
(4) Where bonded goods (a) are short-shipped, the owner thereof shall so notify the proper officer within twenty-four hours, or such further time as the proper officer may allow, of the departure of the aircraft or vessel; 59 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) have been removed from a warehouse for delivery on board an aircraft or vessel but are not put on board the aircraft or vessel, the owner thereof shall forthwith enter the goods for warehousing, or for exportation, or for use as stores for aircraft or vessels.
(5) Where bonded goods are brought to a customs airport, customs area, or other place, to be put on board an aircraft or vessel and, on examination by the proper officer are found (a) not to agree with the particulars of the entry thereof; or (b) being goods under drawback, not to be goods entitled to drawback, then the owner of the goods shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
(6) An owner who (a) contravenes any condition imposed on him under this section in respect of bonded goods; or (b) contravenes subsection (4), shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
(7) Where a master contravenes, or causes or permits the contravention of, subsection (2), he shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
68.
Stores for aircrafts and vessels (1) The proper officer may, on application being made on the prescribed form and in the prescribed manner by the master or agent of an aircraft or vessel departing to a foreign port, permit goods to be put on board the aircraft or vessel for use as stores subject to the payment of any export duty and to such conditions as he may think fit.
(2) A person who puts, or causes or permits to be put, goods on board an aircraft or vessel for use as stores in contravention of this section, or of any conditions imposed by the proper officer, shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
69.
Short-shipment of non-bonded goods (1) Where goods (other than bonded goods within the meaning of section 67) are entered for exportation and the goods are not exported in the aircraft or vessel for which they were so entered or are short-shipped, the owner thereof shall so notify the proper officer within forty-eight hours, or such further period as the proper officer may allow, of the departure of the aircraft or vessel.
(2) An owner who contravenes this section shall be guilty of an offence and liable to a fine not exceeding fifty thousand shillings.
[Act No.
10 of 1988, s.
9.] [Issue 1] 60 [Rev.
2012] CAP.
472 Customs and Excise 70.
Export goods stored at risk of owner Where goods are, with the permission of the proper officer, stored in a transit shed or a customs area pending exportation or transhipment or while in transit, then (a) they shall be subject to such rent and other charges as may be prescribed; and (b) notwithstanding section 13, they shall be so stored at the risk of the owner.
71.
Goods liable to export duty (1) Where goods are liable on export to duty, the amount of duty shall be stated on the export entry of the goods.
(2) No goods liable on export to duty shall be exported until the export duty has been paid or security therefore given to the satisfaction of the proper officer.
(3) Where goods liable on export to duty are brought to a customs airport, customs area or other place to be put on board an aircraft or vessel and, on examination by the proper officer, are found not to agree with the particulars of the entry, or application for shipment relating thereto, the owner of the goods shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
Transit or Transhipment Goods 72.
Goods in transit or for transhipment (1) Subject to sections 16 and 61 and to any regulations, the provisions of this Act relating to the importation, prohibition, restriction, entry, examination, landing, warehousing and exportation of goods shall, so far as they are applicable, apply to goods in transit to a foreign port or place.
(2) The provisions of this Act relating to the importation, prohibition, restriction, entry, examination, landing, warehousing and exportation of goods shall, so far as they are applicable, apply to goods transhipped from the aircraft or vessel in which they are to be exported.
72A.
Licensing of transit godowns (1) The Commissioner may, on application by the owner, licence any premises, room or enclosed area as a transit godown for the deposit of goods imported in bulk entered in transit, and may refuse to issue a licence without assigning any reasons, or, by notice in writing, revoke or refuse to renew a licence on the grounds stated in the notice.
(2) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.
(3) A licence under this section shall be issued subject to the payment of such fee as the Commissioner may, by notice in the Gazette, prescribe.
[Act No.
4 of 2004, s.
9.] 61 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 72B.
Storage of goods entered in transit (1) No person shall deposit goods entered in transit in any premises, other than a transit godown licensed under section 72A.
(2) Goods may only be deposited in a transit godown where they are entered in transit and are (a) imported in bulk in a solid, liquid or gaseous form; (b) of a class prescribed by the Commissioner by notice in the Gazette; or (c) of a class which the Commissioner has permitted, in writing, to be stored in a transit godown.
(3) Any person who (a) deposits goods in any premises; or (b) being the owner or occupier of any premises, uses such premises to deposit goods, or permits any other person to deposit goods, contrary to the provisions of subsection (1) or (2), shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings, and in the case of a continuing offence, to a fine not exceeding five thousand shillings for every day or part thereof during which the offence continues.
[Act No.
4 of 2004, s.
9.] PART VI IMPORTATION AND EXPORTATION BY POST 73.
Application of Act to postal articles (1) This Act shall apply to the importation, exportation, and carriage coastwise, of postal articles: Provided that (i) postal articles may be entered at such place and in such manner as the Commissioner may direct; (ii) provision of this Act may, in its application to postal articles, be modified or adapted by regulations.
(2) An officer, or an officer in the service of the Post Office, who, in the performance of a duty under this Act, examines or seizes a postal article shall be subject in all respects to this Act and the article shall be dealt with in accordance with this Act.
(3) This section shall be in addition to, and not in derogation of, the provisions of the Postal Corporation of Kenya Act (Cap.
411).
[Act No.
7 of 2002, s.
4.] 74.
Time of entry of postal articles In the case of goods (a) imported by post, the time of entry of the goods for home use shall, except in the case where actual entry is required, be deemed to be the time when the duty thereon is assessed by the proper officer; (b) exported by post, the time of entry of the goods for export shall be deemed to be the time of the posting of the goods.
[Issue 1] 62 [Rev.
2012] CAP.
472 Customs and Excise PART VII DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS, AND DEPARTURE OVERLAND Departure and Clearance of Aircraft and Vessels 75.
Clearance required for departure to foreign port (1) No aircraft or vessel, whether laden or in ballast, shall depart from a port or place in Kenya to a foreign port or place unless a certificate of clearance has been granted in respect of the aircraft or vessel.
(2) The master or agent of a vessel or aircraft which departs from a port or place within Kenya in contravention of subsection (1) shall be guilty of an offence.
76.
Grant of clearance (1) The master or agent of an aircraft or vessel, whether laden or in ballast, proposing to depart to a foreign port or place shall apply to the proper officer for a certificate of clearance.
(2) Where application for a certificate of clearance is made, then the proper officer shall not grant the certificate of clearance until he is satisfied that all the provisions of this Act in relation to the aircraft or vessel, its cargo, stores, baggage, crew and passengers have been complied with: Provided that the proper officer may, by reason of the provisions of any other law, refuse to grant the certificate of clearance notwithstanding that he may be satisfied that this Act has been complied with.
(3) Where the master or agent of an aircraft, or of a vessel of less than two hundred and fifty tons register, makes application for a certificate of clearance, then he shall at the same time (a) deliver to the proper officer an outward manifest on the prescribed form and in the prescribed manner; (b) produce to the proper officer all documents which he may require relating to the aircraft or vessel and its cargo, stores, baggage, crew and passengers; (c) answer all questions which the proper officer may ask relating to the aircraft or vessel and its cargo, stores, baggage, crew and passengers.
(4) Where the master or agent of a vessel of two hundred and fifty tons register or more makes application for a certificate of clearance then the proper officer may grant clearance subject to an undertaking by the master or agent to deliver to the proper officer, within twenty-four hours of the grant of the certificate of clearance, the outward manifest of the vessel in the prescribed form and in the prescribed manner, and to answer all questions which he may be asked relating to the vessel, its cargo, stores, baggage, crew and passengers.
(5) Where an aircraft or vessel proposes to depart to a foreign port in ballast, then the aircraft or vessel shall be cleared in ballast, that is to say, the words in ballast shall be written in those parts of the form relating to the aircraft or vessel which contain provisions for the particulars of its cargo; and for the purpose of 63 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise this subsection, an aircraft or vessel shall be deemed to be in ballast when the aircraft or vessel carries, in addition to the crew and its stores, only passengers and their bona fide personal baggage.
(6) The proper officer may permit the master or agent of an aircraft or vessel to amend an obvious error in the outward manifest, or to supply an omission which, in the opinion of the proper officer, results from accident or inadvertence, by furnishing an amended or supplementary outward manifest in the prescribed manner.
(7) Where a certificate of clearance has been granted but the aircraft or vessel in respect of which it was granted has not left the limits of the port in which it was granted, then the proper officer may inform, either orally or in writing the master of the aircraft or vessel that the certificate of clearance has been cancelled and may require the return of the certificate, and thereupon the certificate shall be deemed never to have been granted.
(8) A master or agent who contravenes an undertaking given under subsection (4), or who refuses to return a certificate of clearance when so required to do under subsection (7), shall be guilty of an offence.
77.
Clearance to be produced (1) The proper officer may board an aircraft or vessel in Kenya after clearance and require the master thereof to produce his certificate of clearance and to answer questions relating to the aircraft or vessel, its cargo, stores, baggage, crew and passengers.
(2) The master of an aircraft or vessel who fails to produce the certificate of clearance on demand shall be guilty of an offence.
78.
Deficiency or surplus in cargo or stores (1) Where, on an aircraft or vessel being boarded by the proper officer, goods or stores which are not contained in the manifest of the aircraft or vessel are found on the aircraft or vessel, then the master thereof shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
(2) Where, on an aircraft or vessel being boarded by the proper officer, goods which were reported on the arrival of the aircraft or vessel as remaining on board for other ports in Kenya, or for re-exportation, or as stores, or which after arrival were put on board for removal under bond to, another port in Kenya, or for exportation or use as stores, are not on board, due allowance being made in the case of stores for goods which might fairly have been consumed or used, then the master of the aircraft or vessel shall be guilty of an offence.
(3) Where, on an aircraft or vessel being boarded by the proper officer after its return to Kenya from a voyage to a foreign port or place, goods which on the previous arrival of the aircraft or vessel were reported as stores or were then put on board as stores are not on board, due allowance being made for goods which might fairly have been consumed or used, the master of the aircraft or vessel shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and in addition, the master shall be liable to pay the duty on the deficiency of the goods at the rate chargeable on the importation of similar goods.
[Act No.
13 of 1995, s.
22.] [Issue 1] 64 [Rev.
2012] CAP.
472 Customs and Excise 79.
Aircraft or vessels to bring to at boarding station (1) The master of an aircraft or vessel departing to a foreign port shall bring to at the boarding station for the purpose of disembarking any officer on the aircraft or vessel, or for any other purpose of this Act, or when required so to do by the proper officer.
(2) A master of an aircraft or vessel who contravenes this section shall be guilty of an offence.
Departure Overland 80.
Departure overland (1) A person, whether or not in charge of a vehicle and whether or not the vehicle may be conveying goods which are dutiable, departing overland from Kenya shall not, except where otherwise permitted by the proper officer, depart from Kenya at a place other than from a port or place appointed under section 9 and shall before departing (a) report his intended departure to the officer stationed at the port nearest to the point at which he proposes to cross the frontier; (b) furnish on the prescribed form such information as may be required concerning any vehicle and goods; (c) make and subscribe a declaration as to the truth of all particulars contained in the form; (d) fully and immediately answer all relevant questions put to him by the proper officer; (e) produce all consignment notes or other relevant documents demanded of him by the proper officer; (f) save as otherwise provided in this Act, make due entry of any vehicle and goods.
(2) The proper officer may stop and question any person, whether or not he has goods in his possession, appearing to be about to depart overland from Kenya, and the person shall thereupon fully and immediately answer all relevant questions concerning his movements and any goods in his possession as may be put to him.
(3) No vehicle or goods to which this section applies shall except under and in accordance with the terms of permission granted by the proper officer, be removed across the frontier until after due entry thereof has been made.
(4) The Commissioner may, subject to such conditions as may be specified, exempt any person or class of persons from the provisions of this section.
(5) A person who contravenes any of the provisions of this section shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture.
PART VIII CARRIAGE OF GOODS COASTWISE 81.
Meaning of carriage coastwise Subject to section 82, all goods conveyed by air, sea or inland waterways from a part of Kenya to another part thereof shall be deemed to be carried 65 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise coastwise, and an aircraft or vessel conveying the goods shall be deemed to be a coasting aircraft or coasting vessel, as the case may be.
[Act No.
13 of 1979, s.
2.] 82.
Carriage coastwise in aircraft or vessel from foreign port (1) When an aircraft or vessel carrying cargo arrives at a port or place in Kenya from a foreign port or place, then the proper officer may permit the aircraft or vessel to carry goods coastwise from that port or place to another port or place within Kenya upon the presentation by the master of a declaration as set out in section 84.
(2) When an aircraft or vessel to which subsection (1) applies conveys goods from one port of Kenya to another port thereof, the aircraft or vessel shall not by virtue thereof be deemed to be a coasting aircraft or coasting vessel within the meaning of this Act.
(3) When goods are carried coastwise under the provisions of this section, then the loading, unloading and delivery thereof shall be subject to any regulations and to such conditions as the Commissioner may impose.
[Act No.
13 of 1979, s.
2.] 83.
Loading, etc., of coastwise cargo (1) Subject to this Act, save with the written permission of the proper officer and subject to such conditions as he may impose (a) no goods shall be loaded from an aircraft or vessel for carriage coastwise at any time whatsoever except as prescribed by the commissioner; (b) no goods for carriage coastwise shall be loaded on to, or unloaded from, an aircraft or vessel, except at an approved place of loading or at a sufferance wharf: Provided that goods may be loaded on to, or unloaded from, an aircraft or vessel, from or on to another vessel or vehicle used for the purpose of the carriage of goods between that aircraft or vessel and an approved place of landing or sufferance wharf; (c) all goods which have been unloaded or landed from a coasting aircraft or vessel shall, if the proper officer so requires, be conveyed forthwith to a customs area or transit shed.
(2) A person who contravenes this section, or any of the conditions which may have been imposed by the proper officer, shall be guilty of an offence and shall be liable to a fine not exceeding forty thousand shillings; and any goods in respect of which the offence has been committed, shall be liable to forfeiture and the coasting aircraft or coasting vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.
[Act No.
13 of 1995, s.
23.] 84.
Transire required for departure coastwise (1) No coasting aircraft or coasting vessel, nor an aircraft or vessel which is carrying goods coastwise in accordance with section 82, shall depart from a port or place within Kenya unless a transire has been granted by the proper officer.
[Issue 1] 66 [Rev.
2012] CAP.
472 Customs and Excise (2) The master or agent of an aircraft or vessel to which subsection (1) applies proposing to depart coastwise, shall deliver to the proper officer an account in triplicate on the prescribed form containing the particulars of all cargo taken on board for carriage coastwise; and the original thereof, dated and signed by the proper officer, shall constitute the grant of a transire for the carriage of the goods specified therein and shall, in the case of a coasting aircraft or coasting vessel be the certificate of clearance for the aircraft or vessel for the coastwise voyage.
(3) A master or agent who contravenes this section, or who delivers an account of which any of the particulars contained therein is false, shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings and the coasting aircraft or coasting vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.
[Act No.
13 of 1995, s.
24.] 85.
Transire to be delivered on arrival (1) The master or agent of an aircraft or vessel, arriving at a port or place within Kenya carrying goods coastwise (a) shall forthwith deliver the transire to the proper officer of that port or place; (b) shall not, save with the permission of the proper officer and subject to such conditions as he may impose, permit goods to be unloaded before the delivery of the transire: Provided that in the case of a vessel of two hundred and fifty tons register or more, the transire may be delivered within twenty-four hours of arrival and the goods may be unloaded therefrom before the delivery of the transire.
(2) A master or agent who contravenes this section shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture, and the coasting aircraft or coasting vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.
[Act No.
13 of 1995, s.
25.] 86.
Power of Commissioner to vary procedure (1) Notwithstanding this Act, the Commissioner may permit a coasting aircraft or coasting vessel to be loaded, unloaded and cleared subject to such conditions as he may in any particular case impose.
(2) The master or agent of a coasting aircraft or coasting vessel who contravenes any conditions imposed by the Commissioner under this section shall be guilty of an offence and liable to a fine not exceeding forty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture, and the aircraft or vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.
[Act No.
13 of 1995, s.
26.] 87.
Entry outwards of aircraft, etc.
carrying goods coastwise The Commissioner may, subject to such conditions as he may impose, permit the master or agent of an aircraft or vessel carrying goods coastwise to enter 67 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise outwards the aircraft or vessel and to enter goods carried coastwise therein for exportation without discharging the goods.
88.
Coasting vessel, etc., not to deviate from voyage The master or agent of a coasting aircraft or coasting vessel (a) which deviates from its voyage, unless forced to do so by circumstances beyond the control of the master, the proof whereof shall lie on the master; or (b) which, having deviated from its voyage or having taken on board a wreck or other goods or discharged goods in the course of a voyage, does not forthwith proceed directly to the nearest port or place in Kenya and explain the circumstances thereof to the satisfaction of the proper officer and deliver the wreck or other goods taken on board to proper officer, shall be guilty of an offence and any goods in respect of which the offence has been committed shall be liable to forfeiture, and the aircraft or vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.
89.
Examination of coasting aircraft, coasting vessel and goods (1) An officer may go on board a coasting aircraft or coasting vessel in any port or place or at any period of its voyage and search it and examine all goods on board.
(2) Where an officer goes on board a coasting aircraft or coasting vessel, he may require the master or agent thereof to answer questions concerning the aircraft or vessel, its cargo, stores, baggage, crew and passengers and to produce any books and documents which are, or should be, on board.
(3) An officer may examine goods which have been unloaded from an aircraft or vessel after carriage coastwise or which are brought to a port or place to be loaded on to an aircraft or vessel for carriage coastwise; and for the purposes of the examination the officer may require the owner of the goods to unpack or open them and to repack them at the expense of the owner.
(4) A master or agent who, under this section (a) refuses to answer a question or to produce books or documents; or (b) makes an incorrect reply to a question, shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings and the aircraft or vessel in relation to which the offence has been committed may be seized and detained until the fine is paid.
[Act No.
13 of 1995, s.
27.] PART IX MANUFACTURE OF EXCISABLE GOODS 90.
Licence required to manufacture excisable goods (1) No person shall manufacture excisable goods unless he is licensed by the Commissioner to manufacture them.
[Issue 1] 68 [Rev.
2012] CAP.
472 Customs and Excise (2) Notwithstanding the provisions of this Act, no licence shall be issued for the manufacture of plastic bags of less than thirty microns: Provided that the Commissioner may license a person to manufacture plastic bags of not less than (a) 10 microns, if satisfied that such bags are for export; or (b) 20 microns, if satisfied that such bags are for packing and packaging.
(2A) The licences required under subsection (2) shall be valid for a renewable period of one year.
(3) A person who contravenes this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
28, Act No.
9 of 2007, s.
3, Act No.
8 of 2008, s.
2A, Act No.
8 of 2009, s.
2.] 91.
Application for and grant of licence (1) Subject to this Act, the Commissioner may on application grant a licence to a person to manufacture excisable goods; and the Commissioner may, without assigning any reason, refuse to grant the application.
(2) A separate application shall be required in respect of (a) each factory in which excisable goods are to manufactured; (b) each class of excisable goods to be manufactured.
(3) An application under subsection (1) shall be in such form and subject to such requirements as the Commissioner may, by notice in the Gazette, prescribe.
(4) Where the Commissioner has granted an application for a licence under this sec-tion he shall (a) on the payment of the prescribed fee by the applicant issue the licence in the prescribed form; and (b) subject to section 93, on the application and payment of the prescribed fee, issue a renewal of the licence.
(5) A licence under this section shall be issued to a particular person and shall be in respect of the factory and class or classes of excisable goods specified in the licence, and (a) the licensed factory shall not be used except for the manufacture of excisable goods specified in the licence; and (b) only the licensee shall manufacture goods in the licenced factory.
(6) Notwithstanding the provisions of subsection (5), the goods specified in each of the following paragraphs shall be regarded as one class of excisable goods for the purposes of that subsection (i) cigarettes, cigars and manufactured tobacco; (ii) perfumery, cosmetic or toilet preparations.
69 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (7) A person who contravenes subsection (5) shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods or any materials in respect of which the offence has been committed shall be liable to forfeiture.
(8) A licence issued under this section shall be subject to such conditions as the Commissioner may, by notice in the Gazette, prescribe.
(9) A licensee who contravenes a condition of the licence, or who allows any other person to contravene a condition of the licence, shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.
[Act No.
10 of 1980, s.
2, Act No.
8 of 1991, s.
6, Act No.
13 of 1995, s.
29, Act No.
15 of 2003, s.
7, Act No.
4 of 2004, s.
10.] 91A.
Packing or selling of alcoholic beverages (1) No person shall pack or sell an alcoholic beverage in a container the capacity of which is less than two hundred millilitres.
(2) A person who contravenes the provisions of subsection (1) shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.
[Act No.
4 of 2004, s.
11, Act No.
8 of 2009, s.
3, Act No.
10 of 2010, s.
3.] 92.
Transfer of licence (1) A licensee may apply to the Commissioner (a) to transfer his licence to another person; and in that case the other person shall join in the application; (b) to transfer his factory to another place; (c) to manufacture another class of excisable goods in his factory on his ceasing to manufacture in that factory the class of excisable goods specified in the licence, and the Commissioner may grant or, without assigning reason, refuse to grant any such application.
(2) An application under this section shall be made to the Commissioner on the prescribed form.
(3) Where he has granted an application under this section, the Commissioner shall, on surrender of the existing licence and on payment of the prescribed fee, if any, make the necessary endorsement thereon or issue a fresh licence, as he may think most convenient.
93.
Power to revoke, etc., licence (1) The Commissioner may revoke, suspend or refuse to renew a licence where he is satisfied that (a) the licensee has been guilty of an offence under this Act; (b) the licensee has been convicted of an offence involving dishonesty or fraud; [Issue 1] 70 [Rev.
2012] CAP.
472 Customs and Excise (c) the licensee has become a bankrupt or has entered into an arrangement or composition with or for the benefit of his creditors; (d) the factory, or the plant therein, is of such a nature or so maintained that the excisable goods manufactured therein are likely to be adversely affected; (e) the factory is so designed, equipped or sited as to render difficult the supervision thereof for excise purposes; (f) the licensee has failed to comply with the provisions of section 95.
(2) Where the Commissioner revokes, suspends or refuses to renew a licence under this section, then he shall forthwith give notice of that fact to the licensee.
94.
Effect of revocation, etc., of licence (1) Where a licence has been revoked or suspended or has expired, then the licensee shall (a) forthwith cease to manufacture the excisable goods referred to in the licence; (b) forthwith pay duty on the excisable goods manufactured under the licence; (c) not dispose of materials in the factory to which the licence relates except in accordance with such conditions as the Commissioner may impose.
(2) A person who contravenes this section or any of the conditions imposed by the Commissioner under this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
30.] 95.
Provision of facilities for excise control (1) The Commissioner may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner and at a rental to be approved by him, suitable housing accommodation for the officer assigned to the duty of excise control of a factory.
(2) The Commissioner may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner, suitable office accommodation and equipment in a factory for the officer assigned to the duty of excise control of the factory.
(3) A licensee shall provide and maintain at his factory just scales and weights, lights, ladders and other equipment as may be necessary in order to enable the proper officer to take account of, or check by weight, gauge or measure, all excisable goods or materials in the factory.
(4) A licensee shall provide and maintain at his factory such metering devices, for the purpose of accounting for excise duty, as the Commissioner may, by notice in the Gazette, prescribe in accordance with subsection (5).
71 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (5) A notice made under subsection (4) shall (a) come into operation upon the expiry of six months from the date of publication in the Gazette or such further period, not exceeding six months, as the Commissioner may, on the application of a licensee, permit in respect of that licence; and (b) be made by the Commissioner only after consideration of the relevant international standards and practice.
(6) The Commissioner shall ensure that a metering device prescribed under subsection (4) does not compromise the safety of the goods or materials that are manufactured by a licensee or the health of the consumers of such goods or materials.
[Act No.
10 of 2010, s.
4, Act No.
4 of 2012, s.
2.] 96.
Licensee to keep books, etc.
(1) A licensee shall keep at his factory and in the prescribed manner all records which may be required under the provisions of this Act and shall make therein the prescribed entries relating to the manufacture, storage and delivery of excisable goods and materials.
(1A) Every entry into a record kept pursuant to subsection (1) shall (a) in the case of a manual record, be made legibly in ink and, subject to section 112, shall not be altered in any manner other than by cancellation, that is to say, by drawing a single line in ink through the incorrect entry so as to allow the original entry to remain legible, or by amendment, that is to say, by so drawing a single line through the incorrect entry and making a correct entry above the entry so cancelled; and (b) in the case of an electronic or other form of record, be made in such manner as may be prescribed, and shall not be altered except in the prescribed manner.
(2) A licensee shall render, in the prescribed manner and at the prescribed times, such returns as may be required of him in accordance with the provisions of this Act.
(3) Records required to be kept under the provisions of this Act shall at all times be available for inspection by the proper officer and the officer may take copies of any entry therein.
(3A) A licensee who fails to render a return in accordance with subsection (2) shall, in addition to any penalty which may be imposed under section 225A, be liable to a penalty equal to ten thousand shillings or five per cent of the amount of any excise duty payable, whichever is higher.
(4) A licensee who contravenes this section shall be guilty of an offence.
[Act No.
15 of 2003, s.
8, Act No.
4 of 2004, s.
12, Act No.
8 of 2008, s.
3.] PART X CONTROL OF MANUFACTURE OF EXCISABLE GOODS Entry of premises and plant 97.
Manufacturers entry (1) A licensee shall, before commencing manufacture, make entry on the prescribed form and in the prescribed manner of each of the building, room, [Issue 1] 72 [Rev.
2012] CAP.
472 Customs and Excise place and item of plant in his factory which he proposes to use in the manufacture, preparation for sale, or storage, of materials or excisable goods; and in each entry he shall specify the purpose for which each building, room, place or item of plant is to be used and, unless the Commissioner otherwise allows, the mark by which it is to be distinguished.
(2) Where a licensee is a body corporate then the entry shall be made under the seal thereof and the signature of any principal officer thereof authorized by the constitution of the body corporate to authenticate the seal, or by an agent duly authorized under the seal and signature.
(3) The Commissioner may at any time by notice in writing to the licensee require new entry to be made by the licensee within one month of the date of the notice; and as from the expiration of that period the existing entry shall be deemed to be void and of no effect.
(4) A licensee shall not, in the course of the manufacture, preparation for sale, or storage, of materials or excisable goods (a) make use of a building, room, place or item of plant in relation to which entry is required under this section unless there is in force in respect thereof a valid entry; (b) make use of a building, room, place or item of plant for any purpose other than that for which it was entered; (c) effect, without the prior permission of the proper officer, an alteration in shape, position or capacity to a building, room, place or item of plant.
(5) A licensee who contravenes subsection (1) or (4) shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
31.] 98.
Rooms and plant to be marked (1) Unless the Commissioner otherwise allows, a licensee shall cause to be painted and maintained legibly and in oil colours on the outside of the door of every room, and on every item of plant, required to be entered in accordance with the provisions of this Act the name of the room or item of plant according to the purpose for which it was so entered; and where more than one room or item of plant is to be used for the same purpose, then each such room or item of plant, as the case may be, shall in addition be marked with progressive numbers.
(2) A licensee who contravenes any of the provisions of this section shall be guilty of an offence.
Provisions Relating to the Manufacture of Spirits 99.
Power of Commissioner to direct that Act and regulations shall not apply (1) Where the Commissioner (a) is satisfied that a process of manufacture carried on by a person involving the manufacture of spirits is primarily directed to the production of an article other than spirits; or 73 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) sees fit in the case of a person manufacturing spirits by a process other than distillation of a fermented liquor, he may direct that, subject to compliance with such conditions as he may impose, such provisions of this Act or of any regulations made thereunder as may be specified in the direction shall not apply in the case of that person.
(2) If a person in whose case a direction has been given by the Commissioner under this section acts in contravention of, or fails to comply with, any conditions imposed by the direction, he shall be guilty of an offence and any plant, spirits or materials in respect of which the offence has been committed shall be liable to forfeiture.
100.
Distillers and rectifiers warehouse (1) A distiller may provide in association with his distillery a place of security known as a distillers warehouse for the deposit of spirits manufactured at that distillery and if the place is approved by the Commissioner and it is included in the distillers entry of premises, he may deposit therein without payment of duty spirits so manufactured.
(2) A rectifier may provide within his factory premises a place of security known as a rectifiers warehouse for the deposit of spirits removed from a distillery or distillers warehouse for the purpose of rectification and compounding by him at that factory and, if the place is approved by the Commissioner and it is included in the rectifiers entry of premises, he may deposit therein without payment of duty spirits so removed from a distillery or distillers warehouse.
(3) If in the case of a distillers warehouse the place of security provided is outside the distillers distillery the Commissioner may attach to his approval such conditions as he may see fit, and if those conditions are not for the time being observed, that place shall be deemed not to have been approved by the Commissioner.
(4) A distillers warehouse, wherever situated, or a rectifiers warehouse shall, for the purpose of section 95, be deemed to be part of the distillers distillery or the rectifiers factory, as the case may be.
101.
Restriction on delivery of immature spirits (1) Subject to subsection (2), no spirits shall be delivered from a distillery or a distillers warehouse unless they have been warehoused for a period of at least three years.
(2) Subsection (1) shall not apply to (a) spirits delivered for rectification; (b) spirits delivered for denaturing; (c) spirits delivered for exportation; (d) spirits distilled at a strength of not less than sixty degrees over proof delivered for compounding; (e) spirits delivered to a wine manufacturer.
[Issue 1] 74 [Rev.
2012] CAP.
472 Customs and Excise (3) If a person delivers or procures or attempts to procure the delivery of spirits in contravention of this section he shall be guilty of an offence; and any spirits the delivery of which has been procured by the offence shall be liable to forfeiture.
102.
Restriction on carrying on of other trades by distiller, rectifier or denaturer (1) Save with the written permission of the Commissioner and subject to such conditions as he may impose, a distiller or rectifier or denaturer shall not carry on within his factory any trade other than that of a distiller, rectifier or denaturer, nor shall he carry on another trade on premises communicating otherwise than by a public roadway with his factory.
(2) A person contravening this section or any conditions imposed by the Commissioner under subsection (1) shall be guilty of an offence.
103.
Keeping or use of still otherwise than by distiller or rectifier prohibited (1) Subject to this section, no person other than a distiller or rectifier shall keep or use a still.
(2) The Commissioner may permit, subject to such conditions as he may impose, the keeping and use of a still by a person other than a distiller or rectifier where the still is (a) kept by a person who makes or keeps stills solely for the purpose of sale; or (b) kept or used for experimental, analytical or scientific purposes; or (c) kept or used for the manufacture of an article other than spirits.
(3) A person who, not being a distiller or rectifier or permitted to do so by the Commissioner, keeps or uses a still shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and the still shall be liable to forfeiture.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
32.] 104.
Deposit of rectified or compounded spirits in bonded warehouse (1) Spirits which have been rectified or compounded by a rectifier may be deposited in a bonded warehouse in such quantities and under such conditions as the Commissioner may determine for exportation or shipment for use as stores for an aircraft or vessel.
(2) No rectified or compounded spirits may be delivered from a bonded warehouse for home use save with the written permission of the Commissioner and subject to such conditions as he may impose.
105.
Penalty for excess or deficiency in stocks of spirits (1) If, when an account is taken by a proper officer and a balance struck of the spirits in the stock of a distiller including stocks in the distillers warehouse, or the stock of a person engaged in rectifying or denaturing spirits, or in the stock of a person obtaining spirits in respect of which excise duty has been remitted for a particular purpose, any spirits in excess of what should be in stock are found, the 75 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise distiller or person shall, unless the excess is accounted for to the satisfaction of the Commissioner, be guilty of an offence and liable to a fine equal to double the excise duty on a quantity of spirits equal to the excess and the excess of spirits shall be liable to forfeiture.
(2) If, when an account is taken and a balance struck as aforesaid, a deficiency in the spirits which should be in stock is found which cannot be accounted for to the satisfaction of the Commissioner after due allowance has been made for losses in manufacture or in transit, the distiller or person shall be guilty of an offence and liable to a fine equal to double the excise duty on a quantity of spirits equal to the deficiency, and duty on such a quantity shall thereupon become due and shall, notwithstanding section 134, be forthwith paid.
106.
Denaturing of spirits (1) No spirits shall be denatured for sale as denatured spirits except in accordance with a formula prescribed by regulations for either methylated spirits or specially denatured spirits: Provided that spirits shall, where imported, be denatured prior to release from the port of importation, or, if locally manufactured, prior to release from the premises of the distiller.
(2) A person who contravenes this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant, spirit or materials in respect of which such offence has been committed shall be liable to forfeiture.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
33, Act No.
15 of 2003, s.
9.] 107.
Application of Part IX and sections 97 and 98 to the denaturing of spirits Part IX and sections 97 and 98 shall apply to the denaturing of spirits as they do to the manufacture of excisable goods: Provided that nothing in section 91(5) shall preclude a distiller, licensed to denature spirits, from denaturing in his distillery spirits manufactured by him therein.
Provisions Relating to Manufacture of Excisable Goods other than Spirits 108.
Storage of excisable goods after manufacture (1) All excisable goods (other than spirits) shall, after the process of manufacture has been completed, be forthwith removed to a room, of which entry for that purpose has been made in accordance with this Act, and which shall be known as the stock room; and the goods shall be kept therein until delivery therefrom is made in accordance with the provisions of this Act.
(2) A stock room shall not be used for any purpose other than of storing excisable goods after they have been manufactured.
(3) The excisable goods in a stock room shall be stored so as to facilitate the taking of a full account of them.
[Issue 1] 76 [Rev.
2012] CAP.
472 Customs and Excise (4) A licensee who contravenes this section shall be guilty of an offence and any excisable goods in respect of which the offence has been committed shall be liable to forfeiture.
109.
Provisions relating to stock book and returns (1) A licensee (other than a distiller) shall keep a stock book in the prescribed form and shall each day enter therein the particulars of all excisable goods received in and delivered from the stock room; and the stock book shall at all times be available for inspection by the proper officer, and the officer may take copies of any entry therein.
(2) All deliveries made from the stock room shall be entered in the stock book at the time of delivery from the stock room.
(3) The licensee shall transmit to the Commissioner, on or before the twentieth day of each month, a transcript in duplicate of the stock book showing all transactions entered therein during the previous month.
(4) A licensee who contravenes this section shall be guilty of an offence and any excisable goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
8 of 1996, s.
3.] 110.
Deficiency or excess in stock of licensee (1) Where, upon the proper officer taking stock in the factory of a licensee (other than a distiller, denature or rectifier) (a) the licensee fails to account to the proper officer for any excisable goods manufactured by him, then the duty on all such excisable goods shall thereupon become due and shall, notwithstanding section 137, be forthwith paid; (b) excisable goods are found in excess of the quantity which, according to the books of the licensee, should be therein, then those goods shall be liable to forfeiture.
(2) A licensee (other than a distiller, denaturer or rectifier) (a) who fails to account to the proper officer for any excisable goods manufactured by him; or (b) in whose factory any excisable goods are found in excess of the quantity which, according to the books, should be therein, shall, unless he explains the deficiency or excess to the satisfaction of the proper officer, be guilty of an offence.
111.
Provisions relating to manufacture of tobacco (1) A tobacco licensee shall, if the Commissioner by notice in writing so requires, keep a materials account in the prescribed form and shall enter therein particulars of all unmanufactured tobacco received at the factory for manufacture; and the account shall be balanced at the end of each month.
(2) A tobacco licensee shall not, save with the permission of the Commissioner and subject to such conditions as he may impose, sell or otherwise dispose of tobacco which is not liable to duty.
77 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (3) A tobacco licensee who contravenes this section or any condition imposed by the Commissioner in accordance with this section shall be guilty of an offence and any excisable goods or materials in respect of which the offence has been committed shall be liable to forfeiture.
112.
Provisions relating to brewing book (1) The proper officer shall deliver a book in the prescribed form, to be known as the brewing book, to every brewer and the brewer shall keep the book in his factory and available at all times for inspection by the proper officer; and the officer may take copies of any entry therein.
(2) A brewer shall (a) at least two hours before he commences to mash malt or corn, or dissolve other materials, enter in the brewing book the day and hour of the next brewing; (b) at least two hours before the time so entered for the next brewing, enter in the brewing book the separate quantities of the malt, corn, and other materials which he proposes to use in the next brewing; (c) at least two hours before the time so entered for the next brewing, enter in the brewing book the time when all the worts are to be drawn off the grains in the mash tin; (d) within one hour of the worts being collected or, if they are not collected before nine oclock in the afternoon, before nine oclock in the morning of the following day, enter in the brewing book the particulars of the quantity and gravity of the worts and the description and number of each vat into which the worts have been collected; and where fermentation has commenced in any worts before entry of the quantity and gravity thereof has been made, then the true original gravity thereof before fermentation shall be entered.
(3) A brewer shall, when making any entry in accordance with the provisions of subsection (2), also enter the date and hour on which the entry is made; and no entry in the brewing book shall be cancelled, obliterated, or in any way altered.
(4) A brewer who contravenes any of the provisions of this section shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any excisable goods, or any materials, in respect of which the offence has been committed shall be liable to forfeiture.
(5) For the purpose of subsection (2) other materials include (a) sugar; (b) any saccharine substance, extract, or syrup; (c) rice; (d) flaked maize and any other description of corn which in the opinion of the Commissioner is prepared in a manner similar to flaked maize; (e) any other material capable of being used in brewing except malt, corn, hops, hop concentrate or hop oil.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
34.] [Issue 1] 78 [Rev.
2012] CAP.
472 Customs and Excise 113.
Notice of brewing may be required A brewer shall, if so required by the proper officer, give notice in writing containing the prescribed particulars to the proper officer at least forty-eight hours before the time when he proposes to make his next brewing.
114.
Provisions relating to brewing (1) All worts shall be removed successively and in the customary order of brewing from the mash tun to the underback, coppers, coolers and collecting and fermenting vats or, if these are separate vats, from the collecting vats within the premises where the brewing commenced.
(2) A brewer who contravenes this section shall be guilty of an offence and any excisable goods and materials in respect of which the offence has been committed shall be liable to forfeiture.
115.
Provision relating to false declaration of original gravity of beer (1) Before bottling, packing or removing beer to another brewery or licensed premises, the brewer shall declare, in such form as the proper officer may require, the original gravity of the beer.
(2) A brewer who makes a false declaration under this section shall be guilty of an offence.
[Act No.
13 of 1995, s.
35.] 116.
Liability of beer to excise duty No beer may be consumed on, or removed from, a brewery or licensed premises unless duty has first been paid thereon: Provided that the Commissioner may either specifically or generally permit (i) the removal of beer, in bulk, to another brewery or licensed premises for the purpose of bottling or packing; (ii) the drawing of production samples of beer by the brewer for analysis without payment of duty thereon under such conditions as the Commissioner may require.
116A.
Fortification and mixing of wine Subject to such conditions and limitations as may be prescribed, a wine manufacturer may (a) mix in his factory, spirits with wine manufactured by him in a proportion not exceeding ten litres of proof spirit to one hundred litres of wine: Provided that the mixture shall not thereby be raised to a greater strength than fifty degrees of proof; or (b) during the process of manufacture in his factory, mix wine made by him with imported wine on which the full duties of customs have been paid.
[Act No.
8 of 1991, s.
7.] 79 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 116B.
Excise stamps (1) The Minister may, by notice in the Gazette, specify the excisable goods to which the requirement for the affixing of excise stamps under this section applies.
(2) The Commissioner shall, by notice in the Gazette, specify the types and descriptions of excise stamps to be affixed on the goods specified under subsection (1).
(3) No person shall (a) import any goods specified in accordance with subsection (2) unless such person is registered with the Commissioner; or (b) offer such goods for sale or free distribution or use them for any other purpose unless there is affixed on the goods the prescribed excise stamps.
(4) A person who contravenes any of the provisions of this section commits an offence and shall, on conviction, be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both.
(5) A licensee or importer who is convicted of an offence under subsection (4) shall, in addition to the penalty prescribed under that subsection, be liable to have his licence cancelled, or registration under the section revoked, as the case may be.
[Act No.
8 of 2008, s.
4.] PART XI DUTIES General Provision * 117.
Imposition, rates etc., of duty (1) Subject to provisions of this Act, there shall be charged (a) in respect of the goods specified in the First Schedule which are imported into Kenya import duties at the respective rates specified in the fifth column of that Schedule.
(b) in respect of goods specified in the second column of the Second Schedule which are imported into Kenya, suspended duties at the respective rates specified in the fourth column of that Schedule; (c) in respect of the goods specified in the Fourth Schedule, export duties at the rates and in the circumstances specified therein; (d) in respect of excisable goods and services specified in the second column of the Fifth Schedule, excise duties at the respective rates specific in the Schedule; (e) dumping duties in accordance with any order made under section 125; * The Schedules referred to in this section are published in a separate booklet.
[Issue 1] 80 [Rev.
2012] CAP.
472 Customs and Excise (f) in respect of the goods specified in the Eleventh Schedule which are imported into Kenya, variable import duty in accordance with that Schedule; (g) in respect of gaming takings, duty in accordance with the provisions of section 126A, and those duties shall be levied, collected, and paid in accordance with this Act.
(2) Notwithstanding subsection (1), no duty shall be charged on (a) the goods listed in Part A of the Third Schedule, when imported, or purchased before clearance through the customs, for use by the persons named in that Part in accordance with any condition attached thereto as set out in that Part; and (b) the goods listed in Part B of the Third Schedule when imported or purchased before clearance through the customs, in accordance with any condition attached thereto as set out in that Part.
(3) Notwithstanding subsection (2), the goods listed in Part C of the Third Schedule shall, when imported or purchased before clearance through the customs for use by the persons named, or in accordance with any conditions attached thereto as set out, in that Part, be charged duty at the rates specified therein.
[Act No.
8 of 1988, s.
3, Act No.
10 of 1988, s.
10, Act No.
8 of 1991, s.
8, Act No.
9 of 1992, s.
8, Act No.
7 of 2002, s.
5, Act No.
15 of 2003, s.
10, Act No.
8 of 2008, s.
5.] 118.
Arrangements for bilateral relief from duty The Minister may from time to time by notice in the Gazette declare that arrangements specified in the notice, being arrangements that have been made between the Government of Kenya and another government with a view to the mutual relief of duty, shall, notwithstanding section 117, have effect in relation to duty and the notice shall, subject to the provisions of this section, have effect according to its tenor.
[Act No.
13 of 1984, s.
3, Act No.
8 of 1991, s.
9.] 118A.
Retaliatory imposition of duties, etc.
The Minister may, by notice in the Gazette, impose on any goods imported into Kenya, such conditions or rates of duty as he may deem necessary to protect Kenyas interest where the country of importation practises unfair or restrictive trade practices on Kenyan goods exported to that country.
[Act No.
4 of 1999, s.
9.] * 119.
Variation of rates of duty (1) Subject to subsection (1A) the Minister may, by order in the Gazette, amend the First, Fourth or Fifth Schedule by increasing or decreasing any of the * The Schedules referred to in this section are published in a separate booklet.
81 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise rates of import duty, export duty or excise duty by an amount not exceeding thirty per centum of the rate set out therein: Provided that (i) in the case of maize, wheat, sugar, milk, rice or used clothing, the rates of duty may be increased by an amount not exceeding one hundred per centum of the prescribed rates; (ii) nothing in this subsection shall empower the Minister to impose duty on any article which is free of duty.
(1A) Notwithstanding the provisions of subsection (1), the Minister may, by order in the Gazette, decrease the rate of duty on maize, wheat, beans, milk or rice by any amount during periods of civil strife, national disaster or calamity declared under any written law for the time being in force and shall, upon revocation of the declaration, increase the rates of duty by such amount as may be necessary to restore the rates prevailing immediately before the declaration.
(2) The Minister may, by order in the Gazette, amend the Second Schedule by increasing or decreasing any rate of suspended duty imposed in the fourth column thereof up to that provided in the third column thereof.
(3) The Minister may, by order in the Gazette, amend the Eleventh Schedule.
(4) A variation in the rate of any duty made under subsection (1), (1A) or (2) shall be laid before the National Assembly without unreasonable delay and shall cease to have effect if a resolution of the National Assembly disapproving the variation is passed within twenty days from the first day on which the National Assembly next sits after the variation is so laid.
(5) Where an order made under subsection (1),(1A) or (2) ceases to have effect by virtue of a resolution under subsection (3), then so much of any duty paid under the order as may be in excess of that duty, if any, payable on the article immediately after cessation shall, on application, be refunded to the person who paid it.
(6) An application for a refund payable under subsection (4) shall be made in the prescribed manner and within twelve months of its becoming due.
(7) Notwithstanding the provisions of subsection (1) and (1A), the Minister may, by notice in the Gazette, adjust the specific rate of excise duty to take account of inflation.
[Act No.
9 of 1992, s.
9, Act No.
13 of 1995, s.
36, Act No.
2 of 1997, s.
2, Act No.
7 of 2002, s.
6, Act No.
4 of 2012, s.
2] 120.
Effect of alteration of duty on contract for sale If, after a contract has been entered into for the sale or delivery of goods at a price which includes duty charged under section 117, an alteration takes place in the rate or amount of the duty before the goods are entered for home use or before export duty or excise duty becomes due, then, in the absence of express written provision in the contract to the contrary, the contract shall have effect as follows (a) in the event of the alteration being the increase of an existing duty or the imposition of a new duty, the seller, after payment of all the duty payable, may add the difference caused by the alteration to the agreed price; [Issue 1] 82 [Rev.
2012] CAP.
472 Customs and Excise (b) in the event of the alteration being the reduction or abolition of an existing duty, the purchaser may deduct the difference caused by the alteration from the agreed price; (c) in the event of the alteration not being finally adopted, the agreed price shall be readjusted so as to allow for any resultant refund or payment of duty.
121.
Effect of obligation to pay duty Where an obligation has been incurred, whether by bond or otherwise, for the payment of duty, then the obligation shall be deemed to be an obligation to pay all duties which are or may become payable or recoverable under the provisions of this Act.
122.
Recovery of duty Where goods are liable to duty, then the duty shall constitute a debt due to the Government and be charged on the goods in respect of which the duty is payable; and the duty shall be payable by the owner of the goods and may, without prejudice to any other means of recovery, be recovered by legal proceedings brought by the Commissioner.
123.
Effect of alteration in classification of goods If any practice or method of procedure of customs approved by the Commissioner or arising from a ruling by the Customs Co-operation Council relating to the classification or enumeration of goods is altered with the result that less duty is thereafter chargeable on goods of the same class or description, no person shall thereby become entitled to a refund of any duty paid before the alteration took effect.
[Act No.
10 of 1987, s.
5.] 124.
Time of entry for home use determines rate of duty (1) Subject to section 74 and subsection (3) of this section, duty shall be paid at the rate in force at the time when the goods liable to the duty are entered for home use: Provided that, in the case of goods imported overland, the time of entry of the goods for home use shall be deemed to be the time when the duty thereon is paid.
(2) Except where otherwise provided in the Fourth Schedule, and subject to section 74, export duty shall be paid at the rate in force at the time when the goods liable to the duty are entered for export: Provided that where export duty is imposed, or the rate of existing export duty is varied, between the time goods are entered for exportation and the time of exportation of the goods, export duty shall be paid at the rate in force at the time of exportation of the goods.
(3) Where, in accordance with section 27 (3), goods are entered before the arrival at the port of discharge of the aircraft or vessel in which the goods are imported, the duty upon the goods shall be paid at the rate in force at the time of arrival of the aircraft or vessel at the port or place of discharge.
[Act No.
8 of 1991, s.
10.] 83 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 125.
Advisory committee on dumping and subsidization of goods (1) The Minister shall, by notice in the Gazette, establish an advisory committee comprising not more than ten persons, to investigate cases of dumping or subsidization of goods exported to Kenya, and to report its findings to the Minister.
(2) The Minister shall, in regulations, prescribe the procedure to be followed by the advisory committee in conducting investigations under subsection (1), and may impose such provisional measures as may be necessary to protect any industry in Kenya that may be threatened by such dumping or subsidization: Provided that such provisional measures shall not be imposed before the expiry of sixty days after the commencement of investigations under this section.
[Act No.
8 of 1997, s.
5, Act No.
5 of 1998, s.
6, Act No.
7 of 2002, s.
7.] 125A.
Imposition of anti-dumping duty and countervailing duty (1) Where upon the findings of the committee appointed under section 125, the Minister is satisfied (a) that goods of any description are being or have been imported into Kenya in circumstances in which they are, under this Act, to be regarded as having being dumped; or (b) that some government or public body outside Kenya has been giving a subsidy in respect of goods of any description imported into Kenya, the Minister may, where the exporter offers to increase the price of the respective goods to the extent of the dumping margin or the amount of the subsidy accept such offer, or may, by order in the Gazette (i) in the case of goods regarded as having been dumped, impose an anti-dumping duty; or (ii) in the case of goods in respect of which a subsidy has been or is being given, impose a countervailing duty.
(2) The anti-dumping duty or countervailing duty imposed under subsection (1) shall be chargeable in addition to any other duty for the time being chargeable on the respective goods: Provided that (a) the rate of such duty shall not exceed the dumping margin or the amount of subsidy found to exist; and (b) no duty shall be imposed under this section by the Minister is not satisfied that the effect of the dumping or of the subsidy is such as to cause or threaten material injury to an established industry in Kenya or is such as to retard materially the establishment of an industry in Kenya.
(3) An order under subsection (1) shall specify either the country from which the goods originated or from which the goods were imported into Kenya and may include provisions with respect to the description of the goods chargeable with duty as may appear to the Minister to be required for the purposes of this Act and, in particular, provisions limiting the description of the goods by reference to the particular persons or organisations by whom the goods were produced or who were concerned with the production of the goods in some specified manner.
[Act No.
5 of 1998, s.
6.] [Issue 1] 84 [Rev.
2012] CAP.
472 Customs and Excise 126.
Dumping and subsidy defined (1) For the purposes of section 125, imported goods shall be regarded as having been dumped (a) if the export price of the goods exported to Kenya is less than the comparable price, in the ordinary course of trade, for the products when destined for consumption in the exporting country; (b) if the importation of the goods causes injury to or retardation of a Kenyan industry.
(2) References in section 125 to a subsidy are reference to the giving of a financial contribution on the production or export of goods by the government or a public body within the exporting country in such a manner as to cause injury to the Kenyan industry, including (a) a direct transfer of funds such as a grant, a loan or equity infusions; (b) an indirect transfer of funds such as a loan guarantee; (c) provision of goods or services other than general infrastructure, or purchase of goods; (d) fiscal incentives, such as tax credits; (e) the making of payments to a funding mechanism, or directing a private body to carry out any of the functions specified above; or (f) any form of income or price support.
(3) In section 125, the word injury means material injury, threat of material injury or material retardation.
[Act No.
8 of 1997, s.
6.] 126A.
Repealed by of Act No.
8 of 2009, s.
4 [Act No.
15 of 2003, s.
11.] Value of Imported Goods, Excisable Goods and Goods for Export 127.
Determination of value of imported goods (1) The value of imported goods, whether exempt from duty, liable to specific duty or liable to ad valorem duty, shall be as laid down in the Seventh Schedule.
(2) In the case of goods imported under a contract of sale, the price paid or payable on that sale shall be deemed to be the value: Provided that the price is properly adjusted to take account of circumstances which differ from a sale as is contemplated by the Seventh Schedule.
(3) The rate of exchange to be used for determining the equivalent in Kenya currency of any foreign currency shall be the prevailing current selling rate of sight drafts as last notified by the Central Bank, or the rate applied by banks or financial institutions, whichever is the higher, when an entry is presented and accepted by the proper officer in accordance with section 127A.
(4) Notwithstanding subsection (3), the rate applicable shall be further determined by the Commissioner as the weighted average of the prevailing 85 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise selling rates in force during the previous week and, subject to any official revaluation or devaluation of any currency as notified by the Central Bank, shall remain valid throughout the week.
(5) Notwithstanding subsection (3) and (4) and section 127A, the Minister may, by notice in the Gazette, declare the rate of exchange to be used from time to time in determining the equivalent in Kenya currency of any foreign currency.
(6) Subject to subsection (3) and (4), the Commissioner may require any bank or financial institution to submit details or any information in respect of the rates of exchange of foreign currency and such details or information shall be given immediately.
(7) Any bank or financial institution which fails to comply with subsection (6) shall be guilty of an offence.
(8) Where an entry has been checked and accepted by the proper officer, the duty payable shall be paid within five days from the date of acceptance, and in default, a new assessment of the value shall be determined in accordance with subsection (3) and (4).
[Act No.
4 of 1993, s.
12, Act No.
5 of 1998, s.
7.] 127A.
Determination of value of goods for export (1) The value of goods for export, whether exempt from duty, liable to specific duty or liable to ad valorem duty, shall include (a) the cost of the goods to the buyer outside Kenya; (b) packing charges; (c) transport and all other charges up to the time of delivery of the goods on board the exporting aircraft or vessel, or at the place of exit from Kenya; (d) any levy, cess, duty or tax.
(2) In the case of goods for re-exportation, the value shall include (a) the landed cost at the time of importation; (b) all other charges, including transport up to the time of the delivery of the goods on board the exporting aircraft or vessel or to the place of exit from Kenya.
(3) The rate of exchange to be used for determining the equivalent in Kenya currency of any foreign currency shall be the prevailing current buying rate of sight drafts as last notified by the Central Bank, or the rate applied by banks or financial institutions, whichever is the higher, when an entry is presented and accepted by the proper officer in accordance with section 63.
(4) Notwithstanding subsection (3), the rate applicable shall be further determined by the Commissioner as the weighted average of the prevailing buying rates in force during the previous week and, subject to any official revaluation or devaluation of any currency as notified by the Central Bank, shall remain valid throughout the week.
[Issue 1] 86 [Rev.
2012] CAP.
472 Customs and Excise (5) Subject to subsection (3) and (4), the Commissioner may require any bank or financial institution to submit details or any information in respect of the rates of exchange of foreign currency and such details or information shall be given immediately.
(6) Any bank or financial institution which fails to comply with subsection (5) shall be guilty of an offence.
(7) Where an entry has been checked and accepted by the proper officer, the duty payable shall be paid within five days from the date of the acceptance, and in default, a new assessment of the value shall be redetermined in accordance with subsection (3) and (4).
[Act No.
10 of 1986, s.
6, Act No.
9 of 1992, s.
10, Act No.
4 of 1993, s.
13, Act No.
5 of 1998, s.
8.] 127B.
Appraisal of value of imported goods, etc.
(1) Notwithstanding any other provisions of this Act, where the proper officer or any other person authorized by the Commissioner has reason to believe that the value of the imported goods or goods for export or goods for re-exportation is below or above the transaction value, the proper officer or authorized person shall appraise or cause the goods to be appraised in accordance with the methods set out in the Seventh Schedule.
(2) A certificate of the appraised or adjusted value given under the hand of the proper officer or other person authorized by the Commissioner shall be prima facie evidence of the value of those goods.
(3) Upon written request, the importer shall be entitled to an explanation, in writing, from the proper officer or person authorized by the Commissioner as to the method applied in appraising the goods pursuant to this section.
(4) Where a dispute arises regarding the decision of the proper officer or other person authorized by the Commissioner under the foregoing subsections, the importer or other person liable for the payment of duty may within thirty days from the day he is notified of the decision, appeal to the Tribunal established under section 127E.
(5) The Commissioner shall consider and determine every appeal made under subsection (4) and shall cause this decision thereon to be served upon the appellant specifying reasons therefor.
(6) A person aggrieved by a decision of the Commissioner under subsection (5) may appeal to the High Court within fourteen days.
(7) An importer may remove goods subject to an appraisal under this section from customs authority pending final determination of the value thereof by the proper officer or other person authorized by the Commissioner upon payment of a cash deposit equivalent to the assessed duty, and any excess thereof shall be refunded within thirty days from the date of final determination of duty payable.
(8) The Commissioner shall cause to be kept records of all administrative and judicial decisions taken under this section in conformity with the Agreement on Customs Valuation.
87 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (9) In this section, the expression Agreement on Customs Valuation refers to the Agreement on Implementation of Article VII of the General Agreements on Tariffs and Trade on Customs Valuation signed in Marrakesh, Morocco, on the 15th, April, 1994.
[Act No.
4 of 1999, s.
10, Act No.
9 of 2000, s.
6, Act No.
6 of 2001, s.
4.] 127C.
Value of goods for excise duty purposes (1) The value of imported goods for purposes of levying excise duty shall be the sum of (a) the value of such goods ascertained for the purpose of import duty; and (b) the amount of import duty, suspended duty and dumping duty if any.
(2) The value of locally manufactured goods for purposes of levying ad valorem excise duty shall be the ex-factory selling price except in the case of beer and wine, where the value shall be the retail selling price as determined in accordance with the regulations.
(3) For the purposes of subsection (2), the ex-factory selling price shall not include (a) value added tax; (b) deleted by Act No.
4 of 2004, s.
13; (c) cost of excise stamps; (d) the cost of any returnable package, box, bottle or container (4) Deleted by Act No.
15 of 2003, s.
12.
[Act No.
8 of 1991, s.
11, Act No.
4 of 1993, s.
14, Act No.
6 of 1994, s.
4, Act No.
8 of 1996, s.
4, Act No.
6 of 2001, s.
5, Act No.
7 of 2002, s.
8, Act No.
15 of 2003, s.
12, Act No.
4 of 2004, s.
13, Act No.
10 of 2010, s.
5, Act No.
4 of 2012, s.
4.] 127D.
Pre-shipment inspection of imported goods (1) Notwithstanding any other provisions of this Act, the Minister may, by notice in the Gazette, prescribe certain imported goods which shall be subject to pre-shipment inspection.
(2) The Commissioner may appoint any person for the purpose of conducting pre-shipment inspection of the goods prescribed under subsection (1).
(3) An appointment under subsection (2) shall be subject to such terms and conditions as may be agreed in writing between the Government and the appointed person.
(4) A person appointed under subsection (2) shall, on completion of pre- shipment inspection of any goods, issue a certificate of such inspection to the Commissioner and to the importer.
(4A) Goods in respect of which a certificate of inspection has been issued under subsection (4) shall not be subject to any further inspection except by a proper officer.
(5) A person who, at the commencement of this section is appointed by the Minister to conduct pre-shipment inspection, shall be deemed to be a person appointed by the Commissioner under this section.
[Issue 1] 88 [Rev.
2012] CAP.
472 Customs and Excise (6) In this section, the expression pre-shipment inspection means the examination of imported goods prior to shipment in order to ascertain the description, quality, quantity and the value of such goods.
[Act No.
8 of 1996, s.
4, Act No.
9 of 2000, s.
7.] 127E.
Establishment of Appeals Tribunal (1) The Minister shall, by order published in the Gazette, establish an Appeals Tribunal for the purposes of hearing appeals on disputes arising from the decisions of the Commissioner or a person authorised by him, or of the proper officer.
(2) The Tribunal shall consist of a chairman and not less than four but not more than six members who shall be appointed by the Minister and who shall hold office for such period and upon such terms and conditions as the Minister may determine.
(2A) The members of the Tribunal shall be entitled to receive such subsistence and travelling allowances as the Minister may determine.
(3) The quorum for a meeting of the Tribunal shall be the chairman and two other members.
(3A) Where a dispute arises regarding any decision of the Commissioner or other person authorised by him, or of the proper officer, the person aggrieved thereby may, within thirty days from the day he is notified of the decision, appeal to the Tribunal.
(4) All matters before the Tribunal shall, in the event of a difference of opinion, be decided by the votes of the majority of the members thereof.
(5) A person aggrieved by a decision of the Tribunal under this section may appeal to the High Court within fourteen days.
[Act No.
9 of 2000, s.
8, Act No.
8 of 2008, s.
6, Act No.
10 of 2010, s.
6.] 127F.
Procedure for appeals (1) A person shall, before filing an appeal with the Tribunal, deposit with the Commissioner the full duty assessed under section 127B and in the case of any other dispute, makes all returns of duty, where applicable, as required and pays the amount of duty shown thereon as being due and payable.
(2) Any duty deposited with the Commissioner under subsection (1) shall, where the decision of the Tribunal or the High Court, as the case may be, is in favour of the aggrieved person, be refunded to such person, less the amount of duty which was not disputed.
(3) On hearing an appeal, the Tribunal shall have all the powers of a subordinate court of the first class to summon witnesses, to take evidence upon oath or affirmation and to call for the production of books and other documents.
(4) Where the Tribunal considers it desirable for the purpose of avoiding expense or delay or any other special reason to do so, it may receive evidence by affidavit and administer interrogations and require the person to whom the interrogations are administered to make a full and true reply to the interrogations within the time specified by the Tribunal.
89 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (5) In its determination of any matter the Tribunal may take into consideration any evidence which it considers relevant to the subject of an appeal before it, notwithstanding that the evidence would not otherwise be admissible under the law relating to evidence.
(6) The Tribunal shall have the power to award the costs of any proceedings before it and to direct that such costs be taxed in accordance with any scale prescribed for suits in the High Court or to award a specified sum of costs.
(7) All summons, notices or other documents issued under the hand of the chairman of the Tribunal shall be deemed to be issued by the Tribunal.
(8) Any interested party may be represented before the Tribunal by an advocate or by any other person whom the Tribunal may, in its discretion, admit to be heard on behalf of that party.
(9) Any person summoned by the Tribunal to attend and give evidence or to produce any records, books of account, statements, or other documents, or required to answer interrogations and who without sufficient cause (a) refuses or fails to attend at the time and place mentioned in the summons served on him; or (b) refuses or fails to answer fully and satisfactorily, to the best of his knowledge and belief all questions lawfully put to him by or with the concurrence of the Tribunal; or (c) refuses or fails to produce any records, books of account, statements or other documents which are in his possession or under his control mentioned or referred to in any summons served on him, shall be guilty of an offence and liable to a fine not exceeding one hundred and fifty thousand shillings, or to imprisonment for a term not exceeding two years or both.
(10) Where the Tribunal awards costs in any appeal, it shall, on application by the person to whom the costs are awarded, issue to him a certificate stating the amount of costs.
(11) Every certificate issued under subsection (10) may be filed in the High Court by the person in whose favour the costs have been awarded and upon being so filed shall be deemed to be a decree of the High Court and may be executed as such provided that an order for costs against the Government shall not be enforced save in the manner provided for by the Government Proceedings Act (Cap.
40).
(12) The Chief Justice may make rules governing appeals and providing for the fees to be paid, the scale of costs of any such appeal, the procedure to be followed therein and the manner of notifying the parties thereto; and until such rules are made, and subject thereto, the provisions of the Civil Procedure Act (Cap.
21) shall apply as if the matter appealed against were a decree of a subordinate court exercising original jurisdiction.
(13) Where in any suit for the recovery of any tax, or other amounts payable under this Act, the court is satisfied that any party to the suit has appealed to the Tribunal, the court shall on such conditions as it may think fit stay the proceedings in the suit pending the determination of the appeal.
[Act No.
9 of 2000, s.
8, Act No.
6 of 2001, s.
6, Act No.
8 of 2008, s.
7.] [Issue 1] 90 [Rev.
2012] CAP.
472 Customs and Excise 127G.
Excisable value of services The value of services for the purposes of levying excise duty shall be the price paid or payable by the final consumer of such services in an open market transaction between buyer and seller independent of each other.
[Act No.
7 of 2002, s.
9.] Computation of Duty: General 128.
Adjustment for fractions of a shilling Notwithstanding section 117 (1), where the total amount of duty computed with reference to any one customs document (a) is one hundred shillings or less, no duty shall be charged; (b) deleted by Act No.
7 of 2002, s.
10; (c) exceeds one hundred shillings and includes a fraction of a shilling, the fraction shall be treated as a complete shilling.
[Act No.
8 of 1991, s.
12, Act No.
7 of 2002, s.
10.] 129.
Duty computed on gross weight of package in certain cases Where goods liable to duty according to weight are imported in a package, and the goods are intended for sale, or are normally sold retail, in that package, then, if the package (a) is not marked or labelled with the net weight thereof; or (b) is not commonly sold as containing, or as reputed to contain, a specific quantity or weight, and in either case, the owner of the goods is unable to satisfy the proper officer of the correct net weight thereof, the goods shall be liable to duty according to the gross weight of the package and its contents.
130.
Duty computed on reputed quantity in certain cases Where goods liable to a specific duty are imported in a package and the goods are intended for sale, or are normally sold retail, in that package, then, if the package (a) is marked or labelled as containing a specific quantity of the goods; or (b) is commonly sold as containing, or as reputed to contain, a specific quantity of the goods, the package shall be deemed to contain not less than the specific quantity.
131.
Commissioner may fix litre equivalent of other liquid measurement Where goods liable to duty according to liquid measurement are imported in a package and (a) the goods are intended for sale, or are normally sold, in that package; and (b) the package is of a standard capacity according to a liquid measurement other than a liquid measurement based on fractions 91 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise or multiples of a litre, then the Commissioner may, by notice in the Gazette, declare that the package, having a capacity within such limits as may be specified in the notice, shall be deemed to contain such fractions or multiples of a litre as may be specified in the notice.
132.
Allowance for tare For the purpose of the computation of the duty to which goods are liable, the Commissioner may fix the allowance for tare which may be granted and the conditions under which any such allowance may be granted.
133.
Duty on packages in certain cases Where goods are imported or exported in a package which, in the opinion of the Commissioner (a) is not the normal or proper package for those goods; or (b) is designed for use, subsequently to importation or exportation, other than as a package for any goods of the same or a similar nature, then, subject to any provision to the contrary in this Act, the package shall be liable to duty as if it were a separate article and shall, for all the purposes of this Act, be deemed to be a separate article.
Computation and Payment of Excise Duty on Spirits 134.
Time of delivery determines rate of excise duty (1) The excise duty on spirits shall become due and shall be charged at the rate in force when the spirits liable to duty are delivered from the distillery or the distillers warehouse; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the distiller, or secured to the satisfaction of the proper officer, on its becoming due.
(2) Notwithstanding subsection (1), where spirits are removed from a distillery or distillers warehouse to a rectifiers warehouse, the duty shall become due and shall be charged at the rate in force when the spirits liable to the duty are delivered from the rectifiers or compounders warehouse and duty shall be paid by the rectifier or compounder, or secured to the satisfaction of the proper officer, on its becoming due.
(3) The Commissioner may permit the payment of duty under subsections (1) and (2) to be deferred, to a date not later than the twentieth day of the month following that on which it became due.
[Act No.
10 of 1986, s.
7, Act No.
8 of 1996, s.
5, Act No.
8 of 2008, s.
7A.] 135.
Duty on spirits attenuation charge (1) In the case of a distillery where spirits are manufactured by distillation of a fermented liquor, the excise duty on spirits shall, in addition to being charged on the spirits distilled, be chargeable in respect of each distillation period in accordance with the following provisions of this section.
[Issue 1] 92 [Rev.
2012] CAP.
472 Customs and Excise (2) There shall be calculated the quantity of spirits at proof capable of being produced from any wort and wash made at the distillery on the assumption that from every one hundred litres of wort and wash one litre of spirits at proof will be produced for every five degrees of attenuation, that is to say for every five degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation, and so in proportion for any less number of litres of wort and wash or any less number of degrees of attenuation.
(3) The gravity of the wort or wash for the purposes of subsection (2) shall be taken as that declared by the distiller: Provided that if either gravity is found by the proper officer before distillation, and the gravity so found is, in the case of wort, higher, or, in the case of wash, lower than that declared by the distiller, the gravity to be taken shall be that so found by the proper officer.
(4) There shall be ascertained the quantity computed at proof of the spirits and feints produced at the distillery after deducting the feints remaining at the end of the last preceding distillation period.
(5) If the quantity calculated under subsection (2) exceeds the quantity ascertained under subsection (4), the excise duty on spirits shall be charged and become payable immediately on that excess: Provided that the Commissioner may make such allowance as in his opinion is reasonable from any charge under this section on proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast.
(5A) Notwithstanding the foregoing provisions of this section, in calculating the quantity of spirits produced at a distillery, the Commissioner may apply such other method as may be prescribed after consultation with the industry.
(6) In this section, the expression distillation period means the period prescribed by regulations for the purpose of taking account of feints and spirits produced.
[Act No.
9 of 2007, s.
4.] 136.
Ascertainment of strength, weight, and volume of spirits (1) For the purpose of this Act the strength, weight or volume of spirits shall be ascertained in accordance with the provisions of this section.
(2) Spirits shall be deemed to be at proof if the volume of the ethyl alcohol contained therein made up to the volume of the spirits with distilled water has a weight equal to that of twelve-thirteenths of a volume of distilled water equal to the volume of the spirits, the volume of each liquid being computed as at 10.55 degrees Centigrade.
(3) The expressions degree of proof, degree over proof and degree under proof shall be construed by reference to a scale on which one hundred degrees denotes the strength of spirits at proof, and (a) one hundred and one degrees, or one degree over proof, denotes the strength of spirits which would be at proof if there were added thereto such quantity of distilled water as would increase by one per cent the volume of the spirits computed as at ten degrees Centigrade; 93 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) ninety-nine degrees, or one degree, under proof, denotes the strength of spirits which would be at proof if there were removed therefrom such quantity of distilled water as would reduce by one per cent the volume of the spirits computed as at ten degrees Centigrade, and so in proportion for any other number of degrees.
(4) The equivalent at proof of spirits not at proof shall for the purposes of this Act be deemed to be their volume (a) multiplied by the number of degrees of proof representing their strength; and (b) divided by one hundred.
(5) The Commissioner may make regulations prescribing the means to be used for ascertaining for any purpose the strength, weight or volume of spirits, and any such regulations may provide that in ascertaining for any purpose the strength of spirits any substance contained therein which is not ethyl alcohol or distilled water may be treated as if it were, and different regulations may be made for different purposes.
(6) This section shall apply to denatured spirits and fermented liquor as it applies to spirits.
136A.
Excise stamps on wines and spirits Every bottle or other container of wines or spirits manufactured in or imported into Kenya shall have affixed on it, in the prescribed manner, an excise stamp issued under the authority of the Commissioner.
[Act No.
10 of 2006, s.
2.] Payment of Duty on Excisable Goods other than Spirits 137.
Time of delivery determines rate of excise duty, etc.
(1) The duty on locally manufactured excisable goods other than spirits shall become due and shall be charged at the rate in force when the goods liable to duty are delivered from the stock room of the licensee; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the licensee on its becoming due: Provided that the Commissioner may permit the payment to be deferred to a date not later than the twentieth day of the month following that on which it became due.
(2) Duty on usage of mobile cellular phone services shall be charged at the rate in force when the service is purchased by the consumer and shall be collected and paid by the mobile cellular phone service providers licensed by the Communications Commission of Kenya.
(3) In this section, Communications Commission of Kenya means the Commission by that name established under the Kenya Communications Act, 1998 (No.
2 of 1998).
[Act No.
8 of 1991, s.
13, Act No.
8 of 1996, s.
5A, Act No.
7 of 2002, s.
11.] [Issue 1] 94 [Rev.
2012] CAP.
472 Customs and Excise Exemption and Remission of Duty 138.
Power of Minister to refund of duties (1) Subject to subsection (2) and (5), the Minister may, by order in the Gazette, remit in whole or in part duty payable by any person on goods, aircraft, vessels or vehicles imported by that person if he is satisfied that it is in the public interest to do so.
(2) Remission under subsection (1) shall only be in respect of (a) deleted by Act No.
4 of 1993, s.
15; (b) deleted by Act No.
4 of 1993, s.
15; (c) such other goods, (excluding passenger motor vehicles of a seating capacity of less than twenty-six persons, building materials, audio and audio-visual electronic equipment, spare parts, office furniture and other office equipment, stationery, textiles, new and used clothing and footwear, maize, wheat, sugar, milk, rice, edible vegetable fats and oils) imported by any person for donation to non- profit making organizations or institutions approved by the Government, for their official use or for free distribution to poor and needy persons, or for use in medical treatment, educational, religious or rehabilitation work: Provided that remission under this paragraph may be granted in respect of (i) all goods (excluding passenger motor vehicles of a seating capacity of less than fourteen persons, building materials, audio and audio-visual electronic equipment, spare parts, office furniture and other office equipment and stationery) donated or purchased for donation by any person to registered homes for poor and needy persons, subject to approval by the Minister; or (ii) maize, wheat, sugar, milk, edible vegetable fats and oils, rice, textiles, new and used clothing and footwear imported during periods of civil strife, national calamity or disaster declared under any law for the time being in force, or where they are intended for use in officially recognized refugee camps in Kenya; (d) raw materials for use in the manufacture of insecticides, fungicides and similar products, including component parts used in the manufacture of agricultural and horticultural equipment; (e) capital equipment and machinery imported solely for use in the manufacture of goods in a licensed customs bonded factory for export only; (f) goods including motor vehicles and aircraft, imported or purchased by any company which has been granted an oil exploration or oil prospecting licence in accordance with a production sharing contract with the Government of Kenya and in accordance with the provisions of the Petroleum (Exploration and Production) Act (Cap.
308); and 95 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (g) official aid funded projects, subject to a security being given to the Commissioner in accordance with Part XII where the project is being executed by a contractor other than the official aid fund agency: Provided that an exemption under this paragraph shall not apply to spare parts, equipment, machinery, materials or motor vehicles in respect of any agreement between the Government and an aid agency entered into after the 1st July, 2003.
(3) Pending the publication of an order under subsection (1), the Minister may direct the Commissioner to remit duty as though the order had actually been published: Provided that the order shall be published within ninety days from the date the Minister issues the directive under this section; and the fact that the order is not published shall not affect the validity of anything done pursuant thereto during the period of ninety days.
(4) Where goods in respect of which duty is remitted under this section are disposed of locally in a manner inconsistent with the purpose for which remission was granted, the provisions of section 155 shall apply.
[Act No.
9 of 1992, s.
11, Act No.
6 of 1994, s.
5, Act No.
13 of 1995, s.
37, Act No.
5 of 1998, s.
9, Act No.
4 of 1999, s.
11, Act No.
9 of 2000, s.
9, Act No.
6 of 2001, s.
7, Act No.
7 of 2002, s.
12, Act No.
15 of 2003, s.
13, Act No.
4 of 2004, s.
14.] 139.
Remission of excise duty (1) Subject to the provisions of this Act, the Commissioner may remit any excise duty payable in respect of goods where he is satisfied (a) that a person is, in accordance with the provisions of this Act, entitled to remission; (b) that the goods were destroyed by accidental fire, or other unavoidable cause, while in a building, room or place which has been entered in accordance with this Act and which is in the factory in which they were manufactured; (c) that the goods have, with the prior permission of the Commissioner, been destroyed by the licensee under the supervision of a proper officer prior to their leaving any building, room or place which has been entered in accordance with this Act and which is in the factory in which they were manufactured; (d) that the goods were duly exported or shipped for use as stores for any aircraft or vessel: Provided that remission shall be granted only to the licensee and shall not be granted (i) where the goods are so exported or shipped in a vessel of less than ten tons register; (ii) where the amount of the duty thereon is less than fifty shillings; or (iii) unless previous notice of exportation or shipment is given to the proper officer and the goods are produced for examination by the proper officer at the port or place of exportation; [Issue 1] 96 [Rev.
2012] CAP.
472 Customs and Excise (e) that the goods were delivered by the manufacturer thereof (i) to the Navy, Army and Air Force Institutes; (ii) to the Armed Forces Canteen Organization; or (iii) to privileged bodies and persons described in paragraphs (3) and (4) of item 7 of Part A of the Third Schedule; (f) that in the case of spirits (i) Deleted by of Act No.
10 of 2010, s.
7; (ii) Deleted by of Act No.
10 of 2010, s.
7; (iii) Deleted by of Act No.
10 of 2010, s.
7; (iv) they have been delivered from a distillery or distillers warehouse, in such quantities and in accordance with such conditions as he may determine, for use for medical, scientific or educational purposes, to one of the following persons (A) a medical practitioner or a dentist registered under the Medical Practitioners and Dentists Act (Cap.
253); (B) a registered veterinary surgeon within the meaning of the Veterinary Surgeons Act (Cap.
366); (C) a registered pharmacist within the meaning of the Pharmacy and Poisons Act (Cap.
244); (D) a chemist, holding qualifications approved by the Commissioner, who is in charge of a chemical laboratory approved by the Commissioner; (E) the curator of a public museum; (F) the principal of an educational institution approved by the Commissioner; (G) any other person approved for the purpose by the Commissioner by notice in the Gazette; (v) they have been delivered for denaturing in accordance with this Act or, in the case of compounded spirits, deposited in a bonded warehouse for exportation or shipment for use as stores for an aircraft or vessel in accordance with this Act; (vi) they have been used for the manufacture of power alcohol and if he is further satisfied that the power alcohol has been delivered from the factory in such quantities as he may determine to a hydrocarbon warehouse for the manufacture of gasohol; (g) that in case of petroleum oils, they were refined in Kenya: Provided that remission under this paragraph shall be granted subject to such limit as the Minister may by notice in the Gazette, specify; (h) that in the case of alcoholic beverages, remission shall be granted to such extent as the Minister may, by notice in the Gazette, specify; (i) that in the case of water, remission shall be granted to such extent as the Minister may, by notice in the Gazette, specify.
97 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) No remission of excise duty under subsection (1) shall be granted unless the person claiming remission presents a claim in the prescribed manner within a period of twelve months from the date when the duty became due.
(3) The Commissioner shall, subject to the provisions of this Act, refund any excise duty paid on goods to which a remission applies under this section.
[Act No.
10 of 1980, s.
2, Act No.
8 of 1985, s.
4, Act No.
8 of 1991, s.
15, Act No.
9 of 1992, s.
12, Act No.
8 of 1997, s.
7, Act No.
9 of 2000, s.
10, Act No.
4 of 2004, s.
15, Act No.
10 of 2010, s.
7, Act No.
4 of 2012, s.
5.] 140.
Exemption from certain duties of goods remaining on board Subject to the provisions of this Act, goods remaining on board and exported in the aircraft or vessel in which they were imported, whether as stores or otherwise, shall be exempt from liability to duty.
[Act No.
8 of 1991, s.
16.] 141.
Exemption from certain duties on goods entered for exportation, etc.
(1) Subject to the provisions of this Act, goods entered under bond and proved to the satisfaction of the Commissioner to have been duly (a) exported, transhipped or exported in transit; or (b) used as stores for aircraft or vessels; or (c) used in the blending of lubricating base oils; or (d) used in the manufacture under bond subject to such conditions and limitations as may be specified; or (e) exported from a bonded factory; or (f) used in an export processing zone subject to the conditions and limitations specified in the Export Processing Zones Act (Cap.
517); or (g) exported from an export processing zone to any place outside Kenya, shall be exempt from duty.
(2) Subject to this Act and to any regulations made thereunder, raw materials imported for the manufacture of (a) goods for export; (b) goods for home use as may be approved by the Commissioner, shall be exempt from duty where the users and the approved quantity of such raw materials have been Gazetted: Provided that in the case of refined sugar for industrial use, used in the manufacture of goods for home use, twenty-five per centum of the duty shall be payable.
(3) No exemption from suspended duty or dumping duty shall be granted in respect of goods to which this section applies except goods entered for transhipment or in transit or under subsection (1)(f) or (g).
(4) Any person who diverts any goods manufactured for export to home use without payment of the duty due thereon shall be guilty of an offence and shall be [Issue 1] 98 [Rev.
2012] CAP.
472 Customs and Excise liable to a fine not exceeding the higher of one million five hundred thousand shillings or three times the value of the goods, or to imprisonment for a term not exceeding three years, or to both.
[Act No.
12 of 1990, s.
38, Act No.
8 of 1991, s.
17, Act No.
4 of 1993, s.
16, Act No.
6 of 1994, s.
6, Act No.
8 of 1996, s.
6, Act No.
9 of 2000, s.
11, Act No.
6 of 2001, s.
8, Act No.
7 of 2002, s.
13.] 142.
Exemption from certain duties of certain re-imports (1) Subject to the provisions of this Act, where goods which are liable to duty have been exported from and are subsequently re-imported into Kenya then, if the Commissioner is satisfied (a) that any duty to which the goods were liable prior to their exportation has been paid and either (i) no drawback of the duty was allowed on exportation; or (ii) if allowed, the drawback has been repaid to the proper officer; and (b) that the goods have not been subjected to any process after being so exported, or, if so subjected, that their form or character has not been changed and that the goods at the time of re-importation are not liable to duty ad valorem; and (c) that the owner of the goods prior to exportation gave notice thereof in writing to the proper officer and produced the goods for inspection by him at the port or place from which they were exported, the goods shall, save as otherwise provided in this Act, be exempt from liability to duty: Provided that the Commissioner may in any particular case direct that this section shall apply to goods notwithstanding that paragraph (c) has not been complied with if he is satisfied that a failure so to direct would involve hardship.
(2) In the case of goods to which subsection (1) would apply but for the fact that at the time of re-importation they are liable to duty ad valorem, the goods shall on re-importation be chargeable with duty as if the value of the goods were only the amount of the increase in value attributable to the process; and for the purpose of ascertaining the increase in value, any sum paid for the execution of the process shall, unless the Commissioner otherwise directs, be taken to be the amount of the increase.
[Act No.
8 of 1991, s.
18.] 143.
Exemption from certain duties of temporary imports (1) Subject to the provisions of this Act, goods imported in accordance with this section for a temporary use or purpose only shall be exempt from liability to duty.
(2) No goods shall be exempt from liability to duty under this section unless the proper officer has given permission for the importation; and the proper officer shall not give permission (a) unless he is satisfied that the goods are imported for a temporary use or purpose only; 99 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) unless the owner thereof has deposited, or given security for, the amount of the duty to which the goods would otherwise be liable: Provided that, notwithstanding subsection (4), the Commissioner may, in the case of filming equipment of a non-consumable nature, accept an undertaking by the importer to export the equipment within the period stipulated in this action in lieu of duty deposit or security subject to the payment of a non- refundable fee of one per cent ad valorem or such other fee as may be prescribed.
(3) Where the proper officer gives permission for the importation of goods under this section, he may impose such conditions as he thinks fit and, whether or not he imposes any conditions, it shall be a condition of importation that the goods shall be exported within such period, not exceeding twelve months from the date of importation, as is consistent with the purpose for which the goods are imported unless the Minister otherwise directs.
(4) Where the conditions of the importation of the goods have been complied with, then, on the exportation of the goods, any deposit or security given under subsection (2) shall be refunded or discharged, as the case may be.
(5) Where a condition of the importation of goods has been contravened, then the owner shall be guilty of an offence and shall be required to pay a penalty equal to the duty which was due and payable on the goods on the date of importation.
(6) Notwithstanding subsection (5), it shall be a condition that the owner exports the goods within such period, not exceeding sixty days, from the date of the payment of the penalty, as the proper officer may allow, in default of which the goods shall be liable to forfeiture.
(7) Subject to subsection (5), sections 14 and 15, and notwithstanding subsection (6), the Commissioner may, upon receipt of an application from the owner and prior to the expiry of the period allowed for temporary importation, allow entry of the goods for home use if he is satisfied with the reasons given.
(8) The Minister may, by notice in the Gazette, declare that the goods specified in the notice shall not be imported in accordance with this section, or may only be so imported subject to the goods being liable to such proportion of the duty thereon as may be specified in the notice.
[Act No.
10 of 1988, s.
12, Act No.
8 of 1991, s.
19, Act No.
4 of 1993, s.
17, Act No.
6 of 2001, s.
9.] 143A.
Exemption of Excise duty on water Subject to the provisions of this Act, water, other than water which is bottled or otherwise packaged for sale, shall be exempt from excise duty.
[Act No.
10 of 2010, s.
8.] 144.
Remission of certain duties on lost or destroyed goods Where goods are lost or destroyed by accident either (a) on board an aircraft or vessel; or (b) in removing, loading, unloading, or receiving them into, or delivering them from, any customs area or warehouse; or [Issue 1] 100 [Rev.
2012] CAP.
472 Customs and Excise (c) in a customs area or warehouse, before they are delivered out of customs control to the owner thereof, then, if the Commissioner is satisfied that the goods have not been and will not be consumed in Kenya, he may remit the duty payable in respect of those goods.
Refund, Rebate, and Drawback 145.
Refund of certain duties to privileged institutions and personnel, etc.
(1) The Minister may, by order in the Gazette, direct that, in the case of goods specified therein imported by or on behalf of any person specified therein, any duty paid in respect of the goods shall be refunded, subject to such terms and conditions as may be prescribed in the order or in regulations.
(2) The Commissioner may make a refund of any duty paid in respect of goods imported into Kenya, subject to such conditions as he may determine (a) in pursuance of an agreement entered into between the Government of Kenya and a government to which section 118 refers; (b) where the goods are purchased by the Navy, Army and Air Force Institutes for resale; (c) where the goods are motor spirit or products ordinarily used as such or lubricating oil, and are purchased for official use in vehicles of the Navy, Army and Air Force Institutes or of the Commonwealth War Graves Commission; (d) where the goods are motor spirit or products ordinarily used as such or lubricating oil, and are purchased by (i) an embassy, consulate or diplomatic mission of another country for its official use; (ii) a member of a diplomatic nation or a consular officer who is a permanent and pensionable member of the foreign service of another country, for its personal use, and that other country accords a similar privilege to permanent members of a Kenya diplomatic nation or a permanent Kenya consular officer; (iii) one of the international organizations named in the Ninth Schedule for his official use; (iv) a Secretary-General, a Deputy or Assistant Secretary-General or a Director-General, of one of the organizations listed in the Ninth Schedule for his personal use; or (v) any other international organization prescribed by the Minister, by order in the Gazette, for the purposes of this subsection, or its entitled personnel.
(3) No refund of duty shall be made under subsection (2) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.
(4) The Minister may, by order in the Gazette, amend the Ninth Schedule.
[Act No.
8 of 1991, s.
20.] 101 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 146.
Refund of certain duties on pillaged, etc.
goods and of duty paid in error (1) Subject to this section and any regulations, the Commissioner may grant a refund (a) of any duty which has been paid in respect of goods which have been damaged or pillaged during the voyage or damaged or destroyed while subject to customs control; (b) of any duty which has been paid in error; (c) deleted by Act No.
6 of 2001, s.
10; (d) of any excise duty which he is satisfied has been paid in respect of goods in relation to which, had the duty not been paid, a remission or rebate thereof would have been granted in accordance with this Act.
(2) No refund of duty shall be granted under subsection (1) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.
(3) The Commissioner shall, subject to the provisions of this Act, refund any duty paid on goods in respect of which an order remitting the duty has been made under section 138: Provided that the refund shall not be made in respect of goods imported prior to the relevant date specified in such order.
[Act No.
8 of 1991, s.
21, Act No.
9 of 2000, s.
12, Act No.
6 of 2001, s.
10.] 147.
Refund of certain duties on returned or destroyed goods (1) Subject to section 146(2) and to such conditions as the Commissioner may see fit to impose, where it is shown to the satisfaction of the Commissioner (a) that goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract; and (b) that the importer with the consent of the seller either (i) returned the goods unused to the seller and for that purpose complied with the provisions of section 64 as to entry as if they had been goods to which that section applies; or (ii) destroyed the goods unused, the Commissioner shall refund any duty paid on the importation of the goods.
(2) No refund of duty shall be granted under subsection (1) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.
(3) Nothing in this section shall apply to goods imported on approval, or on sale or return, or other similar terms.
[Act No.
10 of 1986, s.
8, Act No.
8 of 1991, s.
20.] [Issue 1] 102 [Rev.
2012] CAP.
472 Customs and Excise 148.
Rebate of certain duties on damaged goods (1) Where goods imported into Kenya are damaged before the goods are delivered out of customs control, then, subject to the provisions of this section, a rebate of the duty payable in respect of the goods may be allowed in such amount as, in the opinion of the Commissioner, is in proportion to the damage sustained by the goods.
(2) No rebate of duty shall be allowed under this section in respect of goods (not being goods to which section 154 applies) except where the proper officer is satisfied that the carrier or insurer of the goods has made an allowance to the owner in respect of the damage; and in no case shall the rebate exceed such proportion of the duty as the amount of the allowance so made bears to the value, calculated in accordance with section 127, of the undamaged goods.
148A.
Remission or refund of duty on bad debts Where a person has sold excisable goods or services and has accounted for and paid excise duty on that sale but has not received any payment from the purchaser, he may, after a period of three years from the date of that sale, or where that person has become legally insolvent, apply to the Commissioner for a refund or remission of the excise duty involved, and, subject to the regulations, the Commissioner may refund or remit the excise duty: Provided that no application for a refund or remission shall be made under this section after the expiry of five years from the date of sale.
[Act No.
8 of 2008, s.
8.] 149.
Rebate of excise duty (1) Subject to the provisions of this Act, the Commissioner may grant a rebate of any duty payable in respect of locally manufactured excisable goods where he is satisfied that a person is, in accordance with the provisions of this Act, entitled to the rebate.
(2) No rebate of duty shall be granted unless the person claiming the rebate presents a claim in the prescribed manner within a period of twelve months from the date when the duty became due.
(3) A person who (a) makes a fraudulent claim for rebate of duty; or (b) with intent to evade payment of duty, gives false information or makes a false statement in relation to any claim for rebate, shall be guilty of an offence and liable to a fine not exceeding the higher of one million, five hundred thousand shillings or three times the amount of the claim, or to imprisonment for a term not exceeding three years, or to both.
[Act No.
8 of 1991, s.
23, Act No.
4 of 2004, s.
16.] 149A.
Rebate or refund on converted excisable goods or plastic bags for packing (1) Where excisable goods on which duty has been paid are converted into other excisable goods liable to duty, whether specific or ad valorem, the excise manufacturer shall be entitled to a rebate of the excise duty previously paid on the converted excisable goods.
103 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) Where excise duty has been paid on plastic bags which have subsequently been used for packing by local manufacturers, the excise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner.
(3) Where excise duty has been paid on spirits which have subsequently been used for manufacturing unexcisable goods, the excise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner: Provided that this subsection shall apply only where the manufacturer is licensed by the Commissioner.
[Act No.
8 of 2008, s.
9, Act No.
10 of 2010, s.
9.] 150.
Repealed by Act No.
8 of 1991, s.
24.) 151.
Drawback of certain duties on exportation (1) Subject to this section, drawback of duty, may on exportation or the performance of such conditions as may be prescribed, be allowed in respect of such goods, in such amount and on such conditions as may be prescribed.
(2) Where the owner of goods claims, or proposes to claim, drawback in respect thereof, then, as a condition to the grant of drawback, he shall (a) enter the goods in the prescribed form and in the prescribed manner and produce the goods for examination by the proper officer before the exportation thereof or the performance of the conditions on which drawback is allowed; and (b) make and subscribe a declaration on the prescribed form to the effect that the conditions under which drawback may be allowed have been fulfilled and, in the case of goods exported or put on board an aircraft or vessel for use as stores (i) that the goods have actually been exported or put on board for use as stores; and (ii) that the goods have not been re-imported and are not intended to be re-imported into Kenya; and (iii) that the owner at the time of the entry of the goods for drawback was, and continues to be, entitled to drawback; and (c) present his claim for drawback within a period of twelve months from the date of the exportation of the goods or the performance of the conditions on which drawback may be allowed.
(3) Drawback shall not be allowed in respect of goods where (a) the value of the goods for home use is less than the amount of the drawback which may be otherwise allowed; or (b) the import duty thereon was less than five hundred shillings.
(4) Where the proper officer is satisfied that the goods on the drawback, after being duly put on board an aircraft or vessel for exportation or for use as stores (a) have been destroyed by accident on board the aircraft or vessel; or [Issue 1] 104 [Rev.
2012] CAP.
472 Customs and Excise (b) have been materially damaged on board the aircraft or vessel and that the goods have, with the permission of the proper officer, been discharged at the port or place within Kenya and abandoned to the customs, then drawback may be allowed in respect of those goods as if the goods had actually been exported or used as stores.
[Act No.
8 of 1991, s.
25.] 152.
Duties to apply proportionately for refund, rebate, etc.
Where duty is imposed, or remission, rebate or drawback thereof is allowed, under the provisions of this Act on goods according to a specified weight, measure, number or quantity, then the duty, or remission, rebate or drawback, shall be deemed to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific provision is made to the contrary under this Act: Provided that in computing the duty imposed on, or any remission or rebate, allowable on, beer, fractions of a litre shall be disregarded.
153.
Refund of excise duty on compounded spirits in bonded warehouses (1) Where compounded spirits have been deposited in a bonded warehouse, the amount of any refund of excise duty payable on the deposit shall be calculated by reference to the quantity of the spirits computed at proof and shall be an amount equal to the excise duty at the appropriate rate chargeable on the same quantity of spirits at the time when excise duty was paid or secured on the spirits from which the compounded spirits were compounded.
(2) Compounded spirits warehoused under section 104 shall upon delivery from a bonded warehouse for home use be chargeable with excise duty at the rate in force at the time of delivery.
153A.
Penalty for fraudulent claims (1) Any person who makes a fraudulent claim for refund or rebate of duty shall be guilty of an offence and liable to pay a penalty of an amount equal to two times the amount of the claim.
(2) The penalty under this section shall not be part of the fine imposed by a court in a trial for fraudulent claims under this Act.
[Act No.
10 of 2006, s.
3.] Miscellaneous Provisions 154.
Derelict goods, etc., liable to duty Goods brought or coming into Kenya by sea otherwise than as cargo, stores or baggage carried in a vessel shall be liable to duty and to the provisions of this Act as if they were goods imported in the normal manner; and, if a question arises as to the origin of the goods, they shall be deemed to be the produce of such country as the Commissioner may on investigation determine.
[Act No.
8 of 1991, s.
26.] 105 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 155.
Goods imported duty free liable to certain duties on disposal (1) Where goods liable to duty have been imported or purchased prior to entry for home use by or on behalf of a person either free of duty or at a reduced rate of duty, and the goods are subsequently disposed of in a manner inconsistent with the purpose for which they were granted relief from duty, then, unless the Minister otherwise directs, the goods shall on disposal be liable to duty at the rate applicable to goods of that class or description at the time of disposal: Provided that this subsection shall not apply where that person dies and the ownership of such goods is transferred by way of bequest to or inheritance by another person.
(2) Where it is proposed to dispose of goods to which subsection (1) applies, then the person responsible for the disposal of the goods shall, unless the Minister otherwise directs, furnish the Commissioner with the particulars of the proposed disposal and shall cause the duty thereon to be paid.
(3) Subject to this section, where any goods to which subsection (1) applies are possessed by any person in satisfaction of any claim due from the importer or purchaser, that person shall be liable to pay the duty levied on the goods as if it were duty due and payable by that person but nothing in this subsection shall absolve the importer or purchaser from payment of the duty on the goods.
(4) Where goods to which subsection (1) applies are disposed of without the payment of the duty to which they are liable, then they shall be liable to forfeiture.
(5) A person who knowingly disposes of or knowingly acquires goods to which subsection (1) applies without the duty thereon having been paid in accordance with the provisions of this section shall be guilty of an offence.
[Act No.
8 of 1991, s.
27, Act No.
6 of 1994, s.
7.] 156.
Excisable goods granted remission, etc., liable to duty on disposal (1) Subject to the provisions of this Act, where excisable goods in respect of which remission, rebate or refund of duty has been granted are subsequently disposed of in a manner inconsistent with the purpose for which the remission, rebate or refund was granted, then, unless the Minister otherwise directs, the excisable goods shall thereupon be liable to the duty which would have been paid thereon if the remission, rebate or refund had not been granted.
(2) Where a person in possession of excisable goods in respect of which remission, rebate or refund of duty has been granted for any purpose proposes to dispose of the goods for a purpose inconsistent with the purpose for which the remission, rebate or refund was granted, then he shall, unless the Minister otherwise directs, furnish the Commissioner with the particulars of the proposed disposal and shall pay the duty thereon.
(3) Where excisable goods to which subsection (1) applies are sold or otherwise disposed of without payment of the duty to which they are liable, then the goods shall be liable to forfeiture.
(4) A person who knowingly disposes of, or knowingly acquires, excisable goods to which subsection (1) applies without the duty thereon having been paid in accordance with the provisions of this section, shall be guilty of an offence.
[Issue 1] 106 [Rev.
2012] CAP.
472 Customs and Excise 157.
Excisable goods liable to duty on re-importation Subject to the provisions of this Act, where remission, rebate or refund of duty has been granted in respect of excisable goods which have been exported or shipped for use as stores for an aircraft or vessel and the excisable goods are subsequently unloaded in Kenya for home use, then the excisable goods shall be liable to duty at the rate in force at the time of unloading.
158.
Short levy or erroneous refund (1) Where duty has been short levied or erroneously refunded, then the person who should have paid the amount short levied or to whom the refund has erroneously been made shall, on demand by the proper officer, pay the amount short levied or repay the amount erroneously refunded, as the case may be; and any such amount may be recovered as if it were duty to which the goods in relation to which the amount was so short levied or erroneously refunded, as the case may be, were liable: Provided that the proper officer shall not make any such demand after five years from the date of the short levy or erroneous refund unless the short levy or erroneous refund had been caused by fraud on the part of the person who should have paid the amount short levied or to whom the refund was erroneously made.
(2) Where, on demand, a person who should have paid amount short levied or to whom the refund has been erroneously made fails to pay the amount short levied or to repay the amount erroneously refunded, then the Commissioner may order that any other entries or other documents by that person or his agent shall not be accepted by the customs, or may revoke or suspend that persons licence until the duty short levied or erroneously refunded been paid or repaid.
[Act No.
14 of 1982, s.
5.] 158A.
Duties not to be abated on conviction Notwithstanding anything contained in this Act, the amount of duty or penalty payable under this Act shall not be abated by reason only of the conviction of the person liable for the payment thereof for an offence under this Act.
[Act No.
8 of 1989, s.
4.] 158B.
Commissioner may refrain from recovering duty in certain cases (1) Notwithstanding the provisions of this Act, in any case where the Commissioner is of the opinion that he should refrain from recovery of duty or penalty or both, from any person by reason of impossibility or undue difficulty or the expense of the recovery of the duty or penalty or both, or due to any other reasonable cause, the Commissioner may refrain from recovery of the duty or penalty or both and thereupon liability to the duty or penalty or both shall be deemed to be extinguished and shall make quarterly returns to the Minister of all the amounts of duties or penalties not recovered pursuant to this subsection: Provided that in any case where the amount of duty or penalty exceeds five hundred thousand shillings, the Commissioner shall first seek the prior written approval of the Minister.
(2) Where the Commissioner has decided to refrain from recovering duty or penalty or both under subsection (1), he shall report that decision in writing to the Minister as soon as possible after the 30th June next following his decision.
107 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (3) Where a case has been referred to him, and where he considers it appropriate, the Minister may, in writing, direct the Commissioner to (a) take such action under this section as the Minister may deem fit; or (b) obtain the direction of the court upon the case.
[Act No.
9 of 1992, s.
13, Act No.
8 of 1997, s.
8, Act No.
9 of 2000, s.
13.] 158C.
Amnesty for penalties, fines, etc.
Notwithstanding any other provision of this Act, the Commissioner shall refrain from recovering any penalty, or fine on any goods imported into the country before the 11th June, 2004 for excisable goods manufactured and sold in the country before the 30th April, 2004, where (a) the duties are paid; and (b) all returns or amended returns, which should have been submitted in respect of the goods, are submitted, on or before 31st December, 2004: Provided that this section shall not apply in respect of duty if the person who should have paid the duty (i) has been assessed in respect of the duty or any matter relating to the duty; or (ii) is under audit or investigation in respect of the duty or any matter relating to the duty.
[Act No.
4 of 2004, s.
17.] 159.
Disputes (1) If, before the delivery of imported or excisable goods from customs control, a dispute arises as to whether any or what duty is payable on those goods, the importer or excise licensee shall pay the amount demanded by the proper officer but may, not later than six months after the date of payment, file a suit in court for the determination of the matter in dispute: Provided that for the purposes of this section, locally manufactured excisable goods delivered prior to payment of duty under sections 134 and 137 shall be deemed to be under customs control until duties are paid in full.
(2) If in a suit referred to in subsection (1) the court determines that a lesser or no amount was properly payable in respect of duty on the goods, the amount overpaid shall be repaid by the Commissioner.
(3) Where a dispute arises as to the amount of drawback payable in respect of goods, the exporter shall receive the amount of drawback allowed by the proper officer but may, not later than six months after the date of the receipt of the drawback, file a suit in court for the determination of the matter in dispute.
(4) If in a suit referred to in subsection (3) the court determines that a greater amount was properly payable in respect of drawback, the amount underpaid shall be paid by the Commissioner.
(5) Where the court determines that a lesser or no amount was properly payable in respect of duty, or a greater amount was properly payable in respect [Issue 1] 108 [Rev.
2012] CAP.
472 Customs and Excise of drawback, no officer who has acted in good faith shall be liable to legal proceedings arising out of his determination of the amount payable in respect of duty or in respect of drawback.
[Act No.
8 of 1991, s.
28.] 159A.
Use of information technology (1) Subject to such conditions as the Commissioner may prescribe, excise duty formalities or procedures under this Act may be carried out by use of information technology.
(2) For the purposes of subsection (1), the Commissioner may, by notice in the Gazette, specify (a) the excise duty formalities and procedures which may be carried out by use of information technology; and (b) the persons authorised to carry out such formalities or procedures by use of information technology.
[Act No.
10 of 2010, s.
10.] 159B.
Registration of users (1) No person shall access, transmit to, or receive information from a tax computerized system unless the person is registered as a user of such system under this section.
(2) A person seeking registration under this section shall apply to the Commissioner.
(3) The Commissioner shall consider every application under subsection (2) and may, if satisfied that the applicant meets the prescribed requirements, register the applicant as a user of a tax computerized system.
[Act No.
10 of 2010, s.
10.] 159C.
Cancellation of registration Where, at any time, the Commissioner is satisfied that a person who is registered as a user of a tax computerized system under section 159B (a) has failed to comply with any of the conditions imposed by the Commissioner under that section; or (b) has failed to comply with, or has acted in contravention of, any prescribed requirements; or (c) has been convicted of an offence under this Act relating to improper access to or interference with a tax computerized system, the Commissioner may cancel the registration of the user.
[Act No.
10 of 2010, s.
10.] 159D.
Unauthorized use of tax computerized system (1) A person commits an offence if the person (a) knowingly and without lawful authority, by any means gains access to or attempts to gain access to any tax computerized system; or 109 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) having lawful access to any tax computerized system, knowingly uses or discloses information obtained from such system for a purpose which is not authorized; or (c) knowing that he is not authorized to do so, receives information obtained from any tax computerized system, and uses, discloses, publishes, or otherwise disseminates such information.
(2) A person who commits an offence under subsection (1) shall be liable, on conviction (a) in the case of an individual, to a fine not exceeding four hundred thousand shillings, or to imprisonment for a term not exceeding two years, or to both; or (b) in the case of a body corporate, to a fine not exceeding one million shillings.
[Act No.
10 of 2010, s.
10.] 159E.
Offences A person commits an offence if the person knowingly (a) falsifies any record or information stored in any tax computerized system; or (b) damages or impairs any tax computerized system; or (c) damages or impairs any duplicate tape or disc or other medium on which any information emanating from a tax computerized system is held or stored, otherwise than with the permission of the Commissioner, and shall be liable, on conviction, to a fine not exceeding eight hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.
[Act No.
10 of 2010, s.
10.] PART XII PROVISIONS RELATING TO SECURITIES 160.
Commissioner may require security (1) The Commissioner may require a person to give security for the due compliance by that person with this Act and generally for the protection of the customs and excise revenue; and, pending the giving of security in relation to goods subject to customs control, the Commissioner may refuse to permit delivery or exportation of the goods or to pass any entry in relation thereto or to issue an excise licence.
(2) For the purposes of subsection (1) customs and excise revenue includes a cess, levy, imposition, tax or surtax imposed on goods under any written law.
[Act No.
13 of 1984, s.
6.] 161.
General provisions relating to giving of security (1) Where security is required to be given under this Act, then the security may be given to the satisfaction of the Commissioner either (a) by bond, in such sum and subject to such conditions and with such sureties as the Commissioner may reasonably require; or [Issue 1] 110 [Rev.
2012] CAP.
472 Customs and Excise (b) by cash deposit; or (c) partly by bond and partly by cash deposit.
(2) Where security is required to be given under this Act for any particular purpose, then the security may, with the approval of the Commissioner, be given to cover any other transactions which the person giving the security may enter into within such period as the Commissioner may approve.
(3) All bonds required to be given under this Act shall be so framed that the person giving the bond, and any surety thereto, is bound to the Commissioner of Customs and Excise by that name for the due performance of the conditions of the bond; and all bonds may, unless sooner discharged by the due performance of the conditions thereof, be discharged by the Commissioner on the expiration of three years from the date thereof, but without prejudice to the right to the Commissioner to require fresh security.
(4) Where a bond given under this Act is discharged, then the Commissioner shall cause the bond to be cancelled and an endorsement to that effect made thereon.
(5) A bond given under this Act shall, notwithstanding that the bond or any surety thereto is given by a person under the age of eighteen years, be valid and enforceable as if it were so given by a person of full age.
162.
Provisions relating to sureties (1) Without prejudice to the rights of a surety to a bond given under this Act against the person for whom he is surety, a surety shall for all the purposes of a bond be deemed to be the principal debtor and accordingly the surety shall not be discharged, nor his liability affected, by the giving of time for payment, or by the omission to enforce the bond for a breach of any conditions thereof, or by any other act or omission which would not have discharged the bond if he had been the principal debtor.
(2) If a person being a surety (a) dies; or (b) becomes a bankrupt or enters into an arrangement or composition with, or for the benefit of, his creditors; or (c) departs from Kenya without leaving sufficient property therein to satisfy the whole amount of the bond, the Commissioner may require the person giving the bond to enter into fresh security.
163.
Enforcement of bond (1) Where the conditions of a bond have not been complied with then the Commissioner may by notice in writing forthwith require the person who has given security under it to pay to the Commissioner the amount of the security within fourteen days of the notice; and on failure to comply with the notice, the Commissioner may enforce payment of the security as though it were duty due and unpaid.
111 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) A person against whom the Commissioner has enforced payment of a security under subsection (1) may, if aggrieved by such enforcement, file a suit in court for determination of the matter, within six months of the enforcement: Provided that prior to filing the suit, such person shall deposit with the Commissioner the whole amount of duty demanded.
(3) Nothing in this section shall, unless the Commissioner otherwise allows, absolve the person who has given security under section 160 from the obligations entered into by him under this Act or under any other law.
[Act No.
8 of 1983, s.
4, Act No.
8 of 1997, s.
9, Act No.
5 of 1998, s.
10.] PART XIII CUSTOMS AND EXCISE AGENTS 164.
Authority of agents (1) Where under the provisions of this Act the owner of goods is required or authorized to perform any act, then that act, unless the contrary appears, may be performed on his behalf by an authorized agent.
(2) A person shall not be the duly authorized agent of an owner unless (a) the person is exclusively in the employment of the owner; or (b) the person is a customs or excise agent duly licensed as such in accordance with any regulations, and, in either case the person is authorized in writing by the owner, either generally or in relation to a particular act, to perform the act on behalf of the owner.
(3) The proper officer may require from a person purporting to be the duly authorized agent of an owner the production of his written authority and in default of the production of that authority the proper officer may refuse to recognise the person as a duly authorised agent.
[Act No.
10 of 1990, s.
7.] 165.
Liability of duly authorised agent A duly authorized agent who performs an act on behalf of the owner of any goods shall, for the purposes of this Act, be deemed to be the owner of the goods and shall accordingly be personally liable for the payment of any duties to which the goods are liable and for the performance of all acts in respect of the goods which the owner thereof is required to perform under this Act; but nothing herein contained shall relieve the owner of the goods from that liability.
166.
Liability of owner for acts of duly authorised agent An owner of goods, who authorizes an agent to act for him in relation to those goods for any of the purposes of this Act shall be liable for the acts and declarations of the duly authorized agent and may accordingly be prosecuted for an offence committed by the agent in relation to the goods as if the owner had himself committed the offence: Provided that (i) an owner shall not be sentenced to imprisonment for an offence committed by his duly authorized agent unless the owner actually consented to the commission of the offence; [Issue 1] 112 [Rev.
2012] CAP.
472 Customs and Excise (ii) nothing herein contained shall relieve the duly authorized agent from liability to prosecution in respect of the offence.
166A.
Agents appointed by the Commissioner (1) The Commissioner may, by written notice addressed to any person (in this subsection called the agent), appoint him to be the agent of another person (in this subsection called the principal) for the purposes of collecting duty due under this Act from the principal where the Commissioner is satisfied that the agent (a) owes or is about to pay money to the principal; (b) holds money for or on account of the principal; (c) holds money on account of some other person for payment to the principal; (d) has authority from some other person to pay money to the principal; (e) holds goods belonging to the principal which are liable to duty and on which duty has not been paid, and shall in the notice specify the amount of duty to be collected by the agent, which amount shall not exceed the amount, or value of the goods, held or owing by the agent for or to the principal.
(2) The Commissioner may, by notice in writing, require any person to furnish him within a reasonable time, not being less than thirty days from the date of service of the notice, with a return showing details of any moneys or goods which may be held by that person for, or owing by him to, another person from whom duty is due under this Act.
(3) Section 165 shall apply to an agent appointed under subsection (1) as though he was a duly authorized agent acting on behalf of the owner.
(4) An agent who is appointed under subsection (1) and who claims to be, or to have become unable to comply with the notice for any reason whatsoever shall, within seven working days, notify the Commissioner accordingly in writing stating the reasons for his inability, and the Commissioner may accept and cancel, amend or reject the notification as he may think fit.
(5) Notwithstanding subsection (4), an agent shall be presumed to be holding sufficient money for the payment of the duty specified in the notice unless his notification under subsection (4) is accepted or amended, and in any proceedings for the collection of that duty he shall be stopped from asserting the lack of those moneys.
(6) Where an agent fails to remit any amount of duty specified in the notice addressed to him within thirty days of the date of service of the notice on him, or, of the date on which any moneys came into his hands for or become due by him to, his principal, whichever is the later and he has not complied with subsection (4) then, the provisions of this Act relating to the collection and recovery of duty shall apply as if it were duty due and payable by him from the date when such duty should have been paid to the Commissioner.
(7) An agent who has made payment of duty under this section shall for all purposes be deemed to have acted therein with the authority of his principal and of all other persons concerned, and shall be indemnified in respect of that 113 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise payment against any proceedings civil or criminal and all process, judicial or extra judicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
(8) A person who, in giving a notification under subsection (4), wilfully makes any false or misleading statement, or wilfully conceals any material fact, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or to imprisonment for a term of not more than three years or to both.
[Act No.
14 of 1982, s.
7, L.N.
152/1985, s.
2, Act No.
6 of 1994, s.
8, Act No.
6 of 2005, s.
2.] 166B.
Commissioner may appoint agent The Commissioner may, by notice in the Gazette, appoint an agent to perform such of his functions under this Act as he may specify in the notice, subject to such terms and conditions as may be agreed between the Commissioner and such agent.
[Act No.
4 of 1999, s.
12.] 166C.
Preservation of funds (1) Where the Commissioner has reasonable cause to believe that a person (a) has manufactured excisable goods on which tax has not been charged; or (b) has collected duty which has not been accounted for; and (c) is likely to frustrate the recovery of duty if information of the Commissioners suspicion under this subsection is disclosed to him, the Commissioner may make an ex parte application to the High Court, in this section referred to as the Court, and the Court may issue an order to any person or institution holding funds belonging to the person, prohibiting the transfer, withdrawal or disposal of, or any other transaction involving such funds.
(2) An order under subsection (1) shall have effect for 30 days and may be extended by the Court on application by the Commissioner.
(3) A person whose funds are the subject of an order under this section may, within 15 days of being served with the order, apply to the Court to discharge or vary the order or dismiss the application.
(4) Where the Court has issued an order under this section, the Commissioner shall, within a period of 30 days of the order, determine the excise duty due and payable, issue a notice of assessment and commence recovery of such duty in accordance with the provisions of this Act.
(5) Upon issuance of a notice of assessment under subsection (4), the order shall automatically expire unless extended by the Court upon application by the Commissioner.
(6) A person served with an order under this section who, in any way, interferes with the funds to which it relates commits an offence.
(7) A person who preserves funds or any account pursuant to a Court order under this section, shall for all purposes, be deemed to have acted within the authority thereof and such person and all other persons concerned shall be [Issue 1] 114 [Rev.
2012] CAP.
472 Customs and Excise indemnified in respect of the actions taken in connection therewith, against all proceedings, civil or criminal and all process, judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
[Act No.
9 of 2007, s.
5.] PART XIV PREVENTION OF SMUGGLING AND EVASION 167.
Power to require vessels, etc.
to bring to (1) The master of a vessel within Kenya shall bring his vessel to for boarding on being signalled so to do by a vessel in the service of the customs and flying the customs flag or the Kenya national flag.
(2) The master of an aircraft within or over Kenya, shall land the aircraft on being signalled so to do by any person in the service of the customs or the Government.
(3) The master of an aircraft which has landed, or of a vessel bringing to for boarding, shall facilitate by all reasonable means the boarding of the aircraft or vessel by the proper officer, and shall cause the aircraft or vessel to remain stationary for such period as the proper officer may require.
(4) A master of an aircraft or vessel who contravenes this section shall be guilty of an offence and liable (a) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine not exceeding three hundred thousand shillings; and the vessel in respect of which the offence has been committed shall be liable to forfeiture; (b) in the case of the master of an aircraft, or of a vessel of two hundred and fifty tons register or more, to a fine of such amount as the court deems just; and the aircraft or vessel in respect of which the offence has been committed may be seized and detained until the fine is paid or security therefor given.
[Act No.
13 of 1995, s.
38, Act No.
6 of 2001, s.
11.] 168.
Power to require vessel, etc., to depart (1) The master of an aircraft or vessel within or over Kenya shall on being required so to do by the proper officer, depart from Kenya within twelve hours of the requirement: Provided that this subsection shall not apply in the case of an aircraft or vessel which is registered in Kenya.
(2) A master of an aircraft or vessel who contravenes subsection (1) shall, unless prevented from complying with that subsection by circumstances beyond his control, the proof whereof shall lie on the master, be guilty of an offence and liable (a) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine not exceeding one hundred thousand shillings; and the vessel in respect of which the offence has been committed shall be liable to forfeiture; 115 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) in the case of the master of an aircraft, or of a vessel of two hundred and fifty tons register or more, to a fine of such amount as the court deems just; and the aircraft or vessel in respect of which the offence has been committed may be seized and detained until the fine is paid or security therefore given.
[Act No.
13 of 1995, s.
39.] 169.
Power to patrol freely and moor vessels, etc.
(1) An officer while on duty may enter upon and patrol and pass freely along any premises, other than a dwelling-house or a building.
(2) An officer in charge of an aircraft, vessel or vehicle employed in the prevention of smuggling or evasion of the provisions of this Act, may take the aircraft, vessel or vehicle to such place as he may consider most convenient for that purpose, and may there keep the aircraft, vessel or vehicle for such time as he may consider necessary for that purpose.
(3) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.
170.
Power to board vessel, etc., and search (1) An officer may, in the course of his duty, stop, board and search an aircraft, vessel or vehicle within Kenya and may examine, lock up, seal, mark or otherwise secure any goods on the aircraft, vessel or vehicle, and for the purposes of the examination or security of any goods, the officer may require the goods to be unloaded or removed, at the expense of the master of the aircraft or vessel, or the person in charge of the vehicle.
(2) An officer acting under this section who is unable to obtain free access to any part of the aircraft, vessel or vehicle or to any container therein, may enter that part or open that container in such manner, if necessary by force, as he may think necessary.
(3) An officer boarding an aircraft or vessel under this section may remain thereon for such time as he may consider necessary and the master of the aircraft or vessel shall either provide the officer with proper and sufficient food and suitable bedding accommodation or, with the approval of the proper officer and subject to such conditions as he may impose, pay such sum as may be prescribed in lieu thereof; and a master who contravenes this subsection, or of any such conditions, shall be guilty of an offence and liable to a fine not exceeding sixty thousand shillings.
(4) A master of an aircraft or vessel, or the owner or a person in charge of a vehicle (a) who refuses to stop or to permit the aircraft, vessel or vehicle to be searched in accordance with this section; or (b) in which goods which have been locked up, sealed, marked or otherwise secured in accordance with this section are in any way interfered with except in accordance with the permission of the proper officer; or [Issue 1] 116 [Rev.
2012] CAP.
472 Customs and Excise (c) in which a lock, seal or mark placed on any place or goods in accordance with this section is in any way opened, broken or altered, shall be guilty of an offence.
(5) Where, on the search of an aircraft, vessel or vehicle under this section, goods are found in relation to which an offence under this Act has been committed, then the master of the aircraft or vessel or the owner or the person in charge of the vehicle, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both; and the goods shall be liable to forfeiture.
(6) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.
(7) Where, on an aircraft, vessel or vehicle being boarded under this section, goods are found therein and on the aircraft, vessel or vehicle being subsequently boarded, whether by the same or another officer, those goods or any part thereof are no longer therein, then, unless the master of the aircraft or vessel, or the person in charge of the vehicle accounts for the goods to the satisfaction of the proper officer, the master or person shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.
[Act No.
10 of 1988, s.
13, Act No.
13 of 1995, s.
40, Act No.
6 of 2001, s.
12.] 171.
Persons entering or leaving Kenya to answer questions concerning baggage A person entering or leaving Kenya shall answer questions which the proper officer may put to him with respect to his baggage and any article contained therein or carried with him.
172.
Power to search persons (1) Subject to this section, an officer may, if he has reasonable grounds to believe that a person has in his possession, whether upon his person or in his baggage, uncustomed goods or excisable goods in relation to which an offence under this Act has been committed, search that person; and the officer may, for that purpose, use all reasonable force.
(2) A female shall not be searched except by a female.
(3) Where an officer informs a person that he proposes to search him, then that person shall, if he so requires, be taken forthwith before a magistrate, the Commissioner or any other superior officer, who may, if he sees no reasonable cause for the search, order that person not to be searched.
(4) Where, on the search of a person under this section, goods are found in his possession, whether upon his person or in his baggage, in relation to which an offence under this Act has been committed, then the goods shall be liable to forfeiture.
(5) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.
117 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 173.
Power of arrest (1) An officer may, if he has reasonable grounds to believe that a person is committing, or has within the past year committed or been concerned in the commission of, an offence under this Act, arrest that person; and the officer may for that purpose use all reasonable force.
(2) A person arrested in accordance with this section shall forthwith be taken before a magistrate, or to a police station, to be dealt with according to law.
(3) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.
(4) Without prejudice to the powers of a police officer to arrest any person for an offence under this Act which is cognizable to the police under any other law, for the purposes of this section the expression officer includes a police officer.
174.
Power to search premises (1) A proper officer may in the course of his duty or if he has reasonable grounds to believe that there are on any premises uncustomed goods or documents relating to uncustomed goods, or plant utilized for the manufacture of excisable goods contrary to this Act, enter upon and search those premises by day or by night, and for that purpose the proper officer may use all reasonable force and may require the assistance of, and take with him, another officer or a police officer and such assistance shall be given.
(2) Where a proper officer enters upon any premises in accordance with this section then (a) he may require the owner or occupier of the premises to produce, either forthwith or at a time and place to be fixed by the proper officer, any book, document or thing which the owner or occupier is required to keep under the provisions of this Act or which relates to any imported or exported goods, or to any goods to be imported or exported by the owner or occupier; (b) he may examine and take copies of any such book or document; (c) he may seize and detain any such book, document or thing if in his opinion it may afford evidence of the commission of an offence under this Act; (d) he may require the owner or occupier to answer questions relating to any such book, document or thing, or to any entry in the book or document; (e) he may require any container, envelope or other receptacle in the premises to be opened; (f) he may, at the risk and expense of the licensee, owner or occupier, open and examine any package or any goods or materials in the premises; (g) he may take and retain without payment such reasonable samples of any goods or materials as he may think necessary for the performance of his duties.
[Issue 1] 118 [Rev.
2012] CAP.
472 Customs and Excise (3) Where, on the search of premises under this section, uncustomed goods, or documents relating to uncustomed goods, are found, the proper officer may seize and carry away those goods or documents.
(4) Where, on the search of premises under this section, plant or excisable goods, or materials, are found in relation to which an offence under this Act has been committed, then the plant, goods and materials shall be liable to forfeiture.
(5) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.
[Act No.
8 of 1991, s.
29.] 175.
Power to seal, etc., buildings, etc.
(1) An officer may, in the course of his duty, lock up, seal, mark or otherwise secure (a) any building, room, place, receptacle or item of plant; (b) any excisable goods or materials in a factory; (c) aircraft, vessels, vehicles or containers.
(2) A person who, except by authority, opens, breaks, alters or in any way interferes with a lock, seal, mark or other fastening placed by an officer in accordance with the provisions of this section on any building, room, place, receptacle, item of plant, excisable goods, or materials, shall be guilty of an offence.
[Act No.
6 of 1994, s.
9.] 176.
Search warrants (1) Without prejudice to any other power under this Act, where an officer declares on oath before a magistrate that he has reasonable grounds to believe that there are in any premises (a) uncustomed goods or documents relating to uncustomed goods; or (b) plant which has been utilized for, or materials used in, the manufacture of excisable goods contrary to this Act, then the magistrate may by warrant under his hand authorize the officer to enter upon and search, with such force as may be necessary and by day or by night, the premises and to seize and carry away any uncustomed goods, plant or documents relating to uncustomed goods found therein.
(2) An officer in possession of a search warrant may require a police officer to assist him in the execution of the warrant and a police officer so required shall render assistance accordingly.
177.
Power to require production of books, etc.
(1) Where (a) information has been given to the proper officer that goods have been, or are intended to be, smuggled, undervalued or dealt with contrary to this Act; or 119 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (b) any thing or goods have been seized under this Act, then the proper officer may require the owner of the goods or thing forthwith to produce all books and documents, whether in written form or in micro-film, magnetic tape or any other form of mechanical or electronic data retrieval mechanism relating in any way thereto, or to any other goods imported, exported, carried coastwise, manufactured, purchased, sold or offered for sale by that owner within a period of five years immediately preceding the requirement.
(2) On production of the books or documents the proper officer may inspect and take copies of any entries therein; and the proper officer may seize and detain any such book or document if in his opinion it may afford evidence of the commission of an offence under this Act.
[Act No.
6 of 1981, s.
2, Act No.
7 of 2002, s.
14.] 178.
Power to call for aid A person making a seizure or arrest in accordance with the provisions of this Act may call upon any other person to assist him, and assistance shall be rendered accordingly.
Offences 179.
Assembling to contravene provisions of Act A person who (a) assembles with two or more persons for the purpose of contravening any of the provisions of this Act; or (b) having so assembled, contravenes any of the provisions of this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding five years.
180.
Offences with violence, etc.
(1) A person who (a) maliciously shoots at an aircraft, vessel or vehicle in the service of the customs; (b) maliciously shoots at, maims or wounds an officer while in the execution of his duty; or (c) commits with violence any of the offences referred to in subsection (4), shall be guilty of an offence and liable to imprisonment for a term not exceeding twenty years.
(2) A person who (a) while committing an offence under this Act is armed with a firearm or other offensive weapon; or (b) while being so armed, is found with goods liable to forfeiture under this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding ten years.
[Issue 1] 120 [Rev.
2012] CAP.
472 Customs and Excise (3) A person who (a) while committing an offence under this Act is disguised in any way; or (b) while being so disguised, is found with goods liable to forfeiture under this Act, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years.
(4) A person who (a) staves, breaks, destroys or throws overboard from an aircraft, vessel or vehicle any goods for the purpose of preventing the seizure thereof; or (b) rescues, staves, breaks, destroys or throws overboard from an aircraft, vessel or vehicle any goods for the purpose of preventing the securing of those goods after they have been seized; or (c) rescues a person arrested for any offence under this Act; or (d) in any way obstructs an officer in the execution of his duty, shall be guilty of an offence.
(5) For the purposes of this section violence means any criminal force or harm to a person, or any criminal mischief to property, or any threat or offer of that force,harm or mischief, or the carrying or use of any dangerous or offensive weapon so that terror is likely to be caused to any person, or conduct as is likely to cause in any person a reasonable apprehension of criminal force, harm or mischief, to him or to his property.
181.
Attempts to commit offences A person who attempts to commit an offence under this Act shall be guilty of an offence and liable to be punished as though he had actually committed the offence.
182.
Offence to warn offender (1) A person who, with intent to obstruct an officer in the execution of his duty, warns, or does any action for the purpose of warning, another person engage in the commission of an offence under this Act, whether or not that other person is in a position to take advantage of the warning or act, shall be guilty of an offence and liable to imprisonment for a term not exceeding six years or to a fine not exceeding six hundred thousand shillings or to both.
(2) Where a person is charged with an offence under this section, the burden of proving that anything done by him was not done with that intent shall be upon that person.
(3) A person may prevent another person from giving any such warning and for that purpose may enter upon any land and shall not thereby be liable to legal proceedings.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
41, Act No.
6 of 2001, s.
13.] 121 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 183.
Offence to assume character of officer A person, not being an officer, who takes or assumes the name, designation, character or appearance of an officer for the purpose of (a) obtaining admission to an aircraft, vessel, vehicle, premises or place; or (b) doing or procuring to be done an act which he would not be entitled to do or procure to be done on his own authority; or (c) doing any unlawful act, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years in addition to any other punishment to which he may be liable for the commission of the unlawful act.
184.
Master of vessel, etc., used for smuggling or evasion guilty of offence A master of an aircraft or vessel, and a person in charge of a vehicle, which is within Kenya and (a) which has a secret or disguised place adapted for concealing goods, or a device adapted for smuggling goods; or (b) which has in it, or in any manner attached to it, or which is conveying, or has conveyed in any manner goods imported, carried coastwise or intended for exportation contrary to this Act; or (c) from or in which any part of the cargo of the aircraft, vessel or vehicle has been thrown overboard, broken, rescued, destroyed or staved in order to prevent seizure, shall be guilty of an offence and liable (i) in the case of the master of a vessel of less than two hundred and fifty tons register, to a fine not exceeding three hundred thousand shillings; and any vessel and goods in respect of which the offence has been committed shall be liable to forfeiture; (ii) in the case of the master of an aircraft, or of a vessel of two hundred and fifty tons register or more, to a fine of such amount as the court deems just; and the aircraft or vessel in respect of which the offence has been committed may be seized and detained until the fine is paid or security therefore given, and any goods in respect of which the offence has been committed shall be liable to forfeiture; (iii) in the case of the person in charge of a vehicle, to a fine not exceeding one million five hundred thousand shillings; and the vehicle and goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
13 of 1995, s.
42, Act No.
6 of 2001, s.
14.] 185.
Offence in respect of prohibited, restricted and uncustomed goods (1) A person who (a) imports or carries coastwise (i) prohibited goods, whether or not those goods are unloaded; or [Issue 1] 122 [Rev.
2012] CAP.
472 Customs and Excise (ii) restricted goods contrary to any conditions regulating the importation or carriage coastwise of those goods, whether or not those goods are unloaded; (b) unloads after importation or carriage coastwise (i) prohibited goods; or (ii) restricted goods which have been imported or carried coastwise contrary to any condition regulating their importation or carriage coastwise; (c) exports, carries coastwise, or puts on board an aircraft, vessel or vehicle, or brings to a customs airport, customs area or place to be so put on board, for exportation or use as stores or carriage coastwise (i) prohibited goods; or (ii) restricted goods contrary to any condition regulating the exportation or use as stores or carriage coastwise of those goods; (d) acquires, has in his possession, keeps or conceals, or procures to be kept or concealed, goods which he knows, or ought reasonably to have known to be (i) prohibited goods; or (ii) restricted goods which have been imported or carried coastwise contrary to any condition regulating their importation or carriage coastwise; or (iii) uncustomed goods, shall be guilty of an offence and liable to imprisonment for a term not exceeding five years or a fine equal to three times the amount of duty and any other taxes payable on the goods in respect of which the offence is committed subject to a maximum of one million five hundred thousand shillings or to both such fine and imprisonment.
(2) Any person who, being the owner of any premises, allows any person to use such premises for the storage or sale of unaccustomed goods, shall be guilty of an offence and liable to a fine not exceeding one million shillings.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
43, Act No.
5 of 1998, s.
11, Act No.
6 of 2001, s.
15.] 186.
Offence to import or export concealed goods A person who imports or exports goods (a) which are concealed in any way; or (b) which are packed in a package (whether or not together with other goods) in a manner likely to deceive an officer; or (c) which are contained in a package of which the entry or application for shipment does not correspond with the goods, shall be guilty of an offence.
123 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 187.
Offence to make or use false documents A person who, in any matter relating to the customs (a) makes an entry which is false or incorrect in any particular; (b) makes or causes to be made a declaration, certificate, application, return, estimate, account or other document which is false or incorrect in any particular; (c) when required in accordance with this Act to answer any question put to him by an officer, refuses to answer the question or makes a false or incorrect statement in reply thereto; (d) makes a false statement or false representation in order to obtain remission, rebate, drawback or refund of duty; (e) obtains any drawback, rebate, remission or refund of duty which to his knowledge he is not entitled to obtain; (f) in any way is knowingly concerned in a fraudulent evasion of the payment of duty; (g) except by authority moves, alters or in any way interferes with any goods subject to customs control; (h) brings into Kenya or has in his possession, without lawful excuse, any blank or incomplete invoice, bill head or other similar document capable of being filled up and used as an invoice for imported goods; or (i) counterfeits or in any way falsifies, or knowingly uses when counterfeited or in any way falsified, any document required or issued by, or used for the purposes of, the customs, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
44, No.
6 of 2001, s.
16.] 188.
Offence to refuse to produce documents, etc.
A person who, when required in accordance with this Act (a) to produce a book, document or other thing in his possession or under his control; or (b) to perform an act or make a return, refuses or fails to do so shall be guilty of an offence.
189.
Offence to use false measures A person who (a) uses, keeps or provides false or unjust scales, weighing or measuring instruments, weights or measures; or (b) by any means prevents, or contrives to prevent, the proper officer from taking a just and true account of, or making proper examination of, any goods or materials, shall be guilty of an offence; and any such scales, instruments weights, measures, goods and materials in respect of which the offence was committed shall be liable to forfeiture.
[Issue 1] 124 [Rev.
2012] CAP.
472 Customs and Excise 190.
Offence to interfere with customs property A person who cuts away, casts adrift, destroys, damages, defaces or in any way interferes with an aircraft, vessel, vehicle, buoy, anchor, chain, rope, mark or other thing used for the purposes of the customs shall be guilty of an offence and liable to a fine not exceeding one hundred and twenty thousand shillings.
[Act No.
13 of 1995, s.
45, Act No.
6 of 2001, s.
17.] 191.
Offences in connection with excisable goods (1) A person who (a) conceals in or, without the consent of the proper officer, removes from a distillery any wort, wash, low wines, feints or spirits; (b) knowingly buys or receives any wort, wash, low wines, feints or spirits so concealed or removed; (c) knowingly buys or, without proper authority, receives or has in his possession, any excisable goods which have been manufactured contrary to the provisions of this Act, or which have been removed from the place where they ought to have been charged with duty before the duty payable thereon has been charged and either paid or secured; (d) without proper authority has in his possession any low wines or feints; (e) without proper authority has in his possession any wort or wash fit for distillation; or (f) having obtained any excisable goods in respect of which duty has been remitted for a particular purpose, fails to comply with any conditions imposed by the Commissioner concerning the use of those goods or uses those goods for a different purpose without the approval in writing of the proper officer, shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding one million five hundred thousand shillings or to both.
(2) Any spirits and any still, vat, utensil, wort, wash or other materials for manufacturing spirits (a) found in the possession of a person who commits an offence under subsection (1); or (b) found on premises on which such an offence has been committed, shall be liable to forfeiture.
(3) Notwithstanding any other provisions of this Act relating to goods seized as liable to forfeiture, an officer by whom a thing is seized as liable to forfeiture under subsection (2) may forthwith spill, break up or destroy that thing.
[Act No.
10 of 1980, s.
2, Act No.
13 of 1995, s.
46, Act No.
6 of 2001, s.
18.] 192.
Uncustomed goods found to be reported A person who, on finding uncustomed goods on land or floating upon or sunk in the sea, fails to report the discovery to the nearest officer shall be guilty of an 125 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise offence and liable to a fine not exceeding twenty thousand shillings and any goods in respect of which the offence has been committed shall be liable to forfeiture.
[Act No.
13 of 1995, s.
47, Act No.
6 of 2001, s.
19.] 193.
Goods offered on pretence of being smuggled Where goods are offered for sale under the pretence that they are uncustomed goods, then those goods, whether or not they are in fact uncustomed goods, shall be liable to forfeiture.
194.
Aiders, abettors, etc.
(1) A person who aids, abets, counsels or procures the commission of an offence under this Act or authorizes another person so to do shall be liable to be charged and, if convicted, punished as though he had actually committed the offence.
(2) Where an offence under this Act is committed by a body corporate, every person who at the time of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was acting or purporting to act in that capacity, shall also be guilty of the offence unless he proves that the offence was committed without his consent or knowledge and that he exercised the due diligence to prevent the commission of the offence that he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.
[Act No.
7 of 2002, s.
15.] 194A.
Sale of adulterated petroleum products prohibited (1) No person shall (a) mix, or cause to be mixed, any refined petroleum products; or (b) possess or offer for sale, any mixture of refined petroleum products, or any refined petroleum product which does not meet the Kenya Standard declared under the Standards Act (Cap.
496).
(2) A person who contravenes the provisions of subsection (1) shall be guilty of an offence and liable to a fine not exceeding five million shillings or to imprisonment for a term not exceeding three years, or to both and the products in respect of which the offence is committed shall be liable to forfeiture.
[Act No.
9 of 2000, s.
14, Act No.
7 of 2002, s.
16, Act No.
4 of 2004, s.
18.] PART XV PENALTIES, FORFEITURES AND SEIZURES 195.
General penalty (1) A person guilty of an offence under this Act for which no specific penalty is provided shall be liable to a fine not exceeding one million five hundred thousand shillings.
(2) Where, on conviction for an offence under this Act, a person becomes liable to a fine not exceeding a specified amount, then the court may impose a fine not exceeding three times the value of any goods in respect of which the [Issue 1] 126 [Rev.
2012] CAP.
472 Customs and Excise offence was committed or the specified amount, whichever is the greater; and for the purpose of determining the value of those goods (a) the Commissioner shall cause the goods to be appraised by the proper officer; (b) the proper officer shall appraise the goods according to the rate and price for which goods of the same kind but of the best quality upon which duties have been paid were sold at or about the time of the offence, or according to the rate and price for which goods of the same kind but of the best quality were sold in bond at or about the time of the offence with the duties thereon added to that rate or price in bond; and no regard shall be had to any damage or injury sustained by the goods; (c) a certificate of the appraised value given under the hand of the Commissioner shall be prima facie evidence of the value of those goods.
[Act No.
13 of 1995, s.
48, Act No.
8 of 1997, s.
10, Act No.
6 of 2001, s.
20.] 196.
Goods liable to forfeiture In addition to any other circumstances in which goods are liable to forfeiture under this Act, the following goods shall be liable to forfeiture (a) prohibited goods; (b) restricted goods which are dealt with contrary to any condition regulating their importation, exportation or carriage coastwise; (c) uncustomed goods; (d) goods which are imported, exported or carried coastwise concealed in any manner, or packed in a package (whether with or without other goods) in a manner appearing to be intended to deceive an officer; (e) goods which are imported, exported or carried coastwise contained in a package of which the entry, application for shipment or application to unload does not correspond with the goods; (f) goods subject to customs control which are moved, altered or in any way interfered with, except with the authority of an officer; (g) goods in respect of which, in any matter relating to the customs, an entry, declaration, certificate, application or other document, answer, statement or representation, which is knowingly false or knowingly incorrect in any particular has been delivered, made or produced; (h) goods in respect of which drawback, rebate, remission or refund of duty has been unlawfully obtained.
197.
Vessels, etc., liable to forfeiture (1) A vessel of less than two hundred and fifty tons register, and a vehicle, animal or other thing made use of in the importation, landing, removal, conveyance, carriage coastwise or exportation of goods or other things liable to forfeiture under this Act shall itself be liable to forfeiture.
127 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) An aircraft, or a vessel of two hundred and fifty tons register or more made use of in the importation, landing, removal, conveyance, carriage coastwise or exportation of goods or other things liable to forfeiture under this Act shall not itself be liable to forfeiture but the master of the aircraft or vessel shall be guilty of an offence and liable to a fine of such amount as the court deems just; and the aircraft or vessel may be seized and detained until the fine is paid or security therefore given.
(3) Where an aircraft, vessel, vehicle, animal or other thing is liable to forfeiture under this Act, then the tackle, apparel, furniture and all other gear used in connection therewith shall also be liable to forfeiture therewith.
198.
Provisions relating to goods liable to forfeiture (1) Where goods are liable to forfeiture under this Act, then the package in which the goods are, and all the contents of the package, shall also be liable to forfeiture therewith.
(2) Where goods which are prohibited goods or restricted goods have been shipped for importation without knowledge by the shipper of the prohibition or restriction and before, in the opinion of the Commissioner, the expiration of a reasonable time for that information to be available at the port of shipment, then, notwithstanding this Act, those goods shall not on importation be liable to forfeiture but shall be re-exported, or otherwise disposed of, as the Commissioner may determine; and pending re-exportation or disposal the goods shall be subject to customs control.
199.
Power to seize goods liable to forfeiture (1) An officer or police officer may seize an aircraft, vessel, vehicle, goods, animal or other thing liable to forfeiture under this Act or which he has reasonable grounds to believe is liable to forfeiture; and any such aircraft, vessel, vehicle, goods, animal or other thing may be seized whether or not a prosecution for an offence under this Act which rendered it liable to forfeiture has been, or will be, taken.
(2) An aircraft, vessel, vehicle, goods, animal or other thing seized and detained under this Act shall be taken to a customs warehouse or to such other place of security as the proper officer may consider appropriate.
(3) The Commissioner may, at any time prior to the commencement of proceedings under this Act relating to an aircraft, vessel, vehicle, goods, animal or other thing which has been seized under this Act, release it and return it to the person from whom it was seized, if he is satisfied that it was not liable to seizure.
(4) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section.
200.
Procedure on seizure (1) Where a thing has been seized under this Act, then, unless the thing was seized in the presence of the owner thereof, or, in the case of an aircraft or vessel, of the master thereof, the officer effecting the seizure shall, within one [Issue 1] 128 [Rev.
2012] CAP.
472 Customs and Excise month of the seizure, give notice in writing of the seizure and of the reasons therefore to the owner thereof or, in the case of an aircraft or vessel, to the master thereof: Provided that (i) no notice of seizure shall be given where a person has, within the period of one month, been prosecuted for the offence by reason of which the thing has been seized, or the offence has been compounded under Part XVII, and if, after the notice has been given but before condemnation of the thing in accordance with this Act (a) a prosecution is brought, then the thing shall be dealt with in accordance with section 201 as if no notice had been given; (b) the offence is so compounded, then the thing shall be dealt with in accordance with Part XVI I as if no notice had been given; (ii) where the thing has been seized in the presence of a person coming within the definition of owner for the purposes of this Act, then it shall not be necessary for the officer effecting the seizure to give notice thereof to any other person coming within that definition; (iii) a notice given to a person coming within the definition of owner shall be deemed to be notice to all other persons coming within that definition; (iv) where no person coming within the definition of owner is known, then it shall not be necessary for the officer effecting the seizure to give notice thereof to any person.
(2) Where goods which are of a perishable nature or are animals are seized, the Commissioner may direct that the goods shall be sold forthwith, either by public auction or by Private treaty, and that the proceeds of sale shall be retained and dealt with as if they were the goods.
(3) Where anything liable to forfeiture under this Act has been seized, then (a) if a person is being prosecuted for the offence by reason of which the thing was seized, the thing shall be detained until the determination of such prosecution and dealt with in accordance with section 201; (b) in any other case, the thing shall be detained until one month after the date of the seizure, or the date of a notice given under subsection (1), as the case may be; and if no claim is made therefore as provided in subsection (4) within the period of one month, the thing shall thereupon be deemed to be condemned.
(4) Where anything liable to forfeiture under this Act has been seized, then, subject to proviso (i) to subsection (1) and to subsection (3)(a), the owner thereof may, within one month of the date of the seizure or the date of a notice given under subsection (1), as the case may be, by notice in writing to the Commissioner claim the thing.
129 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (5) Where a notice of claim has been given in accordance with subsection (4), then the thing seized shall be detained by the Commissioner to be dealt with in accordance with this Act: Provided that the Commissioner may permit the thing to be delivered to the person making the claim (hereinafter in this Part referred to as the claimant) subject to the claimant giving security for the payment of the value thereof, as determined by the Commissioner, in the event of its condemnation.
201.
Effect of conviction, etc., on things liable to forfeiture (1) Where a person is prosecuted for an offence under this Act and any thing is liable to forfeiture by reason of the commission of that offence, the conviction of that person of that offence shall, without further order, have effect as the condemnation of that thing.
(2) Where a person is prosecuted for an offence under this Act and anything is liable to forfeiture by reason of the commission of that offence, then, on the acquittal of that person, the court may order that thing either (a) to be released to the person from whom it was seized or to the owner thereof; or (b) to be condemned.
202.
Procedure after notice of claim (1) Subject to subsection (2), where the owner of any thing seized claims it by notice to the Commissioner pursuant to section 200(4), the owner may, within two months of the date of the notice, institute proceedings for the recovery of the thing seized: Provided that where no proceedings are instituted under this subsection within the period specified, the thing seized shall be condemned.
(2) Where (a) the owner of any thing seized is charged with an offence by reason of which the thing is seized; and (b) the charges preferred are subsequently withdrawn for any reason, the period specified in subsection (1) shall begin to run on the date such charges are withdrawn.
(3) Where proceedings are instituted under subsection (1), any thing seized shall be condemned if (a) the court is satisfied that the thing (i) is liable to forfeiture under this Act; or (ii) comprises prohibited or restricted goods which have been imported or carried coastwise or attempted to be exported in contravention of any law; or (b) the court is not satisfied that the claimant is the owner of, or is entitled to possession of, the thing.
(4) If anything seized is not condemned under subsection (3), the court shall release it to the owner subject to the payment of any applicable duty.
[Act No.
10 of 1990, s.
6, Act No.
4 of 2004, s.
19.] [Issue 1] 130 [Rev.
2012] CAP.
472 Customs and Excise 203.
Provisions relating to condemnation (1) Where any thing has been seized under this Act provisions as being liable to forfeiture, then the condemnation of the thing shall in no way be affected by the fact that an owner of the thing was in no way concerned with the act which rendered it liable to forfeiture.
(2) Where any thing is condemned under this Act, then (a) subject to section 214, the thing shall be forfeited and may be sold, destroyed or otherwise disposed of as the Commissioner may think fit; (b) condemnation of the thing shall have effect as from the date when the liability to forfeiture arose; (c) condemnation shall, subject to any appeal in proceedings which resulted in condemnation, be final and, save as provided in section 204 no application or proceedings for restoration or in detinue by any person shall lie.
(3) Where goods have been condemned and are in the possession of some authority other than the customs they shall be returned to the customs for disposal under subsection (2).
[Act No.
6 of 1981, s.
2, Act No.
10 of 1988, s.
14.] 204.
Restoration of seizure (1) Where anything has been seized under this Act, the Minister may, on application by the person from whom the thing was seized, whether or not such thing has been condemned, direct that it be released to the applicant upon such terms and conditions as the Minister may think fit.
(2) An application under subsection (1) shall be in writing and shall be forwarded to the Minister through the Commissioner.
[Act No.
8 of 1996, s.
7.] PART XVI LEGAL PROCEEDINGS 205.
Proceedings triable in subordinate court of first class (1) Without prejudice to the powers of any other court of competent jurisdiction, a prosecution for an offence under this Act may be heard and determined before a subordinate court of the first class; and where any such court hears and determines the prosecution it shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under this Act on a person convicted of the offence.
(2) Without prejudice to the powers of any other court of competent jurisdiction, proceedings under Part XV relating to a claim to any thing which has been seized under this Act, and a claim to any duties, rents, charges, expenses or other sums payable under this Act, may be heard and determined, without limit of amount, in civil proceedings before a subordinate court of the first class.
(3) Save where otherwise expressly provided, a person brought before a court for an offence under this Act shall be dealt with in accordance with the Criminal Procedure Code (Cap.
75).
131 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 206.
Actions by or against the Commissioner (1) Where under this Act proceedings may be brought by or against the Commissioner, then the Commissioner may sue or be sued in the name of the Commissioner of Customs and Excise and may for all purposes be described by that name; and, notwithstanding that an action may lie in tort, the Commissioner shall be responsible for the acts and defaults of an officer as if the officer were his servant or agent: Provided that nothing herein contained shall confer a right of action against the Commissioner in his representative capacity, whether in contract or in tort, unless such right of action is specifically given in any other provision in this Act.
(2) Where under this Act proceedings are brought by or against the Commissioner in his representative capacity, costs may be awarded to or against the Commissioner.
(3) Where under this Act proceedings are brought by or against the Commissioner in his representative capacity and (a) any sums or costs are recovered by the Commissioner, then those sums or costs shall be credited to the customs and excise revenue: (b) any damages or costs are ordered to be paid by the Commissioner, then those damages or costs shall be paid out of the monies appropriated for the administration of the customs and the Commissioner shall not be personally liable therefore.
207.
Limitation of proceedings Proceedings for an offence under this Act may be commenced, and anything liable to forfeiture under this Act may be seized, within five years of the date of the offence.
208.
Provisions relating to proof, etc., in proceedings In proceedings under this Act (a) it shall not, unless it is expressly so provided, be necessary to prove guilty knowledge; (b) the onus of proving the place of origin of goods, or the payment of the proper duties, or the lawful importation, landing, removal, conveyance, exportation or carriage coastwise of goods, or the place of manufacture of excisable goods, or that spirits in respect of which duty has been remitted for a particular purpose have been used for that purpose, or the payment of the proper duties, or the lawful manufacture of excisable goods, or that any materials or plant have been unlawfully seized, shall be on the person prosecuted or claiming anything seized under this Act; (c) the averment by the Commissioner (i) that a person is or was an officer or is or was employed in the prevention of smuggling, or that an act was performed by an officer in the execution of his duty; [Issue 1] 132 [Rev.
2012] CAP.
472 Customs and Excise (ii) that any goods were staved, broken, destroyed, rescued or thrown overboard, or were so staved, broken, destroyed, rescued or thrown overboard for the purpose of preventing the seizure thereof or the securing thereof after seizure; (iii) that any act was done within the limits of a port or at, in or over any part of Kenya; (iv) that the Commissioner, or an officer, is or is not satisfied as to any matter as to which he is required to be satisfied under this Act; (v) that the Commissioner has directed or requested proceedings under this Act to be instituted, shall be prima facie evidence of that fact; (d) a certificate purporting to be signed by or on behalf of the Government Analyst or the Government Chemist shall be receivable in evidence and shall be prima facie evidence of the matters recorded therein; (e) the production of a document purporting to be signed or issued by the Commissioner or any person in the service of the Government shall be prima facie evidence that the document was so signed or issued; (f) a copy, certified under the hand of the Commissioner, of an entry in a book or document required to be kept for the purposes of this Act shall be receivable in evidence and shall be prima facie evidence of the entry and of the matters recorded therein; (g) any information, communication, certificate, official report or other document purporting to originate from or to be certified under the hand and seal or stamp of office of a principal officer of customs and excise or of any other competent authority in a foreign country and produced by the Commissioner shall be receivable in evidence and shall be prima facie evidence of the matters communicated or recorded therein; (h) a certificate or a copy of a document or publication purporting to be signed or issued by or under the authority of the Customs Co- operation Council (established by an international convention at Brussels on 15th December, 1950) and produced by the Commissioner shall be receivable in evidence and shall be prima facie evidence of the matters contained therein; (i) any information, communication or certificate or a copy of a document purporting to be signed or issued by or under the authority of any institution, organization or firm recognized and authorized by the Government under any agreement and produced by the Commissioner shall be receivable in evidence and shall be prima facie evidence of the matters communicated or contained therein; (j) an officer shall be a competent witness notwithstanding that he is entitled to a reward; 133 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (k) the fact that security has been given by bond or otherwise for the payment of duty or for the compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are brought shall not be a defence.
[Act No.
10 of 1987, s.
6, Act No.
8 of 1989, s.
5.] 209.
Provisions relating to penalties for offences (1) Where any court imposes on a person a fine for an offence under this Act in relation to which an alternative of imprisonment is not specified, then the court may order that person, in default of payment of the fine, to be imprisoned for a term not exceeding (a) twelve months, where the fine imposed does not exceed ten thousand shillings; (b) three years, where the fine imposed exceeds ten thousand shillings.
(2) Where a person is convicted of an offence under this Act involving intent to defraud, then the maximum fine which may be imposed on that person shall be double that otherwise provided under this Act.
(3) Where a person is convicted of an offence under this Act and is liable to a fine of twenty thousand shillings or more and that person has previously been convicted of an offence under this Act or has previously been ordered to pay a sum of money under Part XVII and that order has been enforced by a court, then the court before which the person is so convicted may order that person to be imprisoned for a term not exceeding three years, or to pay the fine to which he is so liable, or to be both so imprisoned and fined.
(4) Where an offence under this Act is committed by a body corporate and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, a director, manager, secretary or similar officer of the body corporate, or a person purporting to act in any such capacity, then he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
[Act No.
10 of 1988, s.
16.] 210.
Place of trial A person charged with an offence under this Acts may be proceeded against, tried and punished in any place in which he may be in custody for that offence as if the offence had been committed in that place; and the offence shall for all purposes incidental to, or consequential upon, the prosecution, trial or punishment thereof be deemed to have been committed in that place: Provided that nothing herein contained shall preclude the prosecution, trial and punishment of that person in a place in which, but for the provisions of this section, that person might have been prosecuted, tried and punished.
211.
Protection of witnesses (1) No witness on behalf of the Government or of the Commissioner in proceedings under this Act shall be compelled to disclose the fact that he received information relating to a customs matter, or the nature of that information, or the name of the person who gave that information.
[Issue 1] 134 [Rev.
2012] CAP.
472 Customs and Excise (2) No officer appearing as a witness in any proceedings shall be compelled to produce any confidential reports made or received by him in his official capacity or any confidential information received by him in that capacity.
212.
Reasonable grounds a defence in any action against officer (1) Where any proceedings, whether by way of prosecution or otherwise, are taken under this Act, and (a) the proceedings result in a determination in favour of a person prosecuted, or in favour of an owner claiming anything which has been seized; and (b) the proceedings arise out of an act done, whether by way of seizure or otherwise by an officer in the execution or intended execution of his duty under this Act; and (c) the court before which the proceedings are determined finds that there were reasonable grounds for the act, then the court shall, on request made by or on behalf of the officer, so certify on the record; and a certified copy of that finding shall, on the request of the officer, be delivered to him and shall be receivable in evidence in any proceedings in proof of that finding.
(2) No officer shall be liable to any action or other proceedings on account of an act in respect of which a court has, under subsection (1), found that there were reasonable grounds for the act.
(3) Where proceedings are brought against an officer on account of an act done, whether by way of seizure or otherwise in the execution or intended execution of his duty under this Act and judgment is given against the officer, then, notwithstanding that in proceedings referred to in subsection (1), a court has not found that there were reasonable grounds for the act, if the court before which the proceedings are heard is satisfied that there were reasonable grounds for the act, the plaintiff shall be entitled to recover anything seized, or the value thereof, but shall not otherwise be entitled to damages and no costs shall be awarded to either party.
213.
Power of officer to prosecute Any officer may appear and prosecute in a prosecution before a subordinate court for an offence under this Act.
PART XVII SETTLEMENT OF CASES BY THE COMMISSIONER 214.
Power of Commissioner to compound offence by agreement (1) The Commissioner may, where he is satisfied that a person has committed an offence under this Act in respect of which a penalty of a fine is provided, or in respect of which anything is liable to forfeiture, compound the offence and may order that person to pay such sum of money, not exceeding the amount of the fine to which he would have been liable if he had been prosecuted and convicted for the offence, as he may think fit; and he may order anything liable to forfeiture in connection therewith to be condemned: Provided that the Commissioner shall not exercise his powers under this section unless the person in writing admits that he has committed the offence and requests the Commissioner to deal with the offence under this section.
135 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) Where the Commissioner makes an order under this section (a) the order shall be put into writing and shall have attached to it the request of the person to the Commissioner to deal with the matter; and (b) the order shall specify the offence which the person committed and the penalty imposed by the Commissioner; and (c) a copy of the order shall be given to the person if he so requests; and (d) the person shall not be liable to further prosecution in respect of the offence save with the express consent in writing thereto of the Attorney-General; and, unless that consent has been given, if a prosecution is brought it shall be a good defence for that person to prove that the offence with which he is charged has been compounded under this section; and (e) subject to paragraph (d), the order shall be final and shall not be subject to appeal and may be enforced in the same manner as a decree or order of the High Court.
[Act No.
10 of 1980, s.
2.] PART XVIII MISCELLANEOUS 215.
Attendance of master before Commissioner Where under the provisions of this Act the master or agent of an aircraft or vessel is required to answer questions put to him by the Commissioner or an officer, and the aircraft or vessel has not left its final position, anchorage or berth preparatory to leaving Kenya, then the Commissioner, or officer, may require the master to attend before him at the office of the Commissioner, or of the officer, as the case may be, for the purpose of answering the questions: Provided that the master may, with the consent of the Commissioner or officer, depute a senior officer of the aircraft or vessel to attend at the office for that purpose; and in that case any reply made to a question put to the senior officer by the Commissioner or officer shall, for the purposes of this Act, be deemed to be a reply made by the master.
216.
Provisions related to prescribed forms (1) Where the form of an entry, bond, return, account or other document required or authorised for the purposes of this Act has been prescribed, then all entries, bonds, returns, accounts or other documents shall be in the prescribed form and shall contain all the prescribed particulars.
(2) Where a prescribed form contains, by way of note or otherwise, a clear direction or indication of a requirement as to (a) the colour or size of the form; (b) the number of copies of the form to be tendered (and the word in duplicate or similar words shall be sufficient indication of the number required); (c) the nature or form of the information to be furnished; [Issue 1] 136 [Rev.
2012] CAP.
472 Customs and Excise (d) any action to be taken by the person concerned, or his agent, in the transaction in which the form is used; (e) the receipts to be signed by any person in proof of the fact that the goods described in the form have been received for carriage or otherwise, then the requirements so indicated shall be deemed to have been prescribed.
(3) The proper officer may require copies of a prescribed form in addition to the numbers indicated on that form.
217.
Provisions related to all documents (1) Where a document required or authorized for the purposes of this Act contains any words not in the English language, then the person producing or using the document may be required to produce therewith a correct English translation of those words.
(2) Where a person is required to submit a form for the purposes of this Act, then the proper officer may require that person to submit as many copies thereof as he may think necessary.
(3) Where the proper officer requires an invoice to be produced for goods which have been imported, exported, carried coastwise or entered in transit or for transhipment, he may require the invoice to be submitted in original and duplicate and he may retain both.
(3A) Where a person is required under this Act to keep a document or record, the person shall retain the document or record for at least seven years after the document or record was created.
(3B) Where, under the provisions of this Act, any account, books of account, or other records are required to be kept, such accounts, books or records may be kept in written form or in micro-film, magnetic tape or in any other form of mechanical or electronic data retrieval mechanism.
(4) A person who fails to comply with a requirement under this section shall be guilty of an offence.
[Act No.
4 of 2004, s.
20.] 218.
Production of documents (1) The proper officer may, within five years of the date of importation or exportation, carriage coastwise, manufacture or delivery of any goods, require the owner thereof (a) to produce all books and documents relating in any way to those goods; and (b) to answer any questions in relation thereto; and (c) to make such declaration with respect to the weight, number, measure, strength, value, cost, selling price, origin, destination or place of transhipment of those goods, as the proper officer may think fit.
137 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) The proper officer may require any person who imports, exports or manufactures any goods similar to the goods to which subsection (1) applies but who is not the owner thereof (a) to produce all books and documents relating in any way to his goods; and (b) to furnish any information or particulars in relation thereto; and (c) to make such declaration with respect to the weight, number, measure, strength, value, cost, selling price, origin, destination or place of transhipment of his goods previously imported, or intended to be imported by him as the proper officer may think fit.
(3) The proper officer may require a person concerned in the exportation of goods to produce, within such time as the proper officer may consider reasonable, a certificate from the customs authorities at the port of discharge of the due discharge thereat of those goods according to the export entry.
(4) Where a person fails to comply with a requirement made by the proper officer under this section, then the proper officer may refuse entry or delivery, or prevent exportation of the goods, or may allow entry, delivery or exportation upon the deposit of such sum, pending the production of the books and documents, as he may think fit; and a deposit so made shall be forfeited and paid into the customs and excise revenue if the documents are not produced within three months, or such further time as the proper officer may permit of the date of the deposit.
(5) Where a requirement made by the proper officer under this section relates to goods which have already been delivered or exported and the owner fails to comply with that requirement, then the proper officer may refuse to allow the owner to deliver or export any other goods.
(6) The proper officer may retain any document produced by any owner under the provisions of this section but the owner shall be entitled to a copy thereof certified under the hand of the Commissioner; and the certified copy shall be receivable in evidence in all courts and shall have equal validity with the original.
(7) A person who fails to comply with any requirement made under this section shall be guilty of an offence.
[Act No.
8 of 1991, s.
30, Act No.
6 of 1994, s.
10.] 218A.
Determination of duty for failure to keep records, etc.
Where, in the opinion of the Commissioner, a person has failed to pay duty which is payable by him by reason of (a) his failure to keep proper books of account, records or documents, as required under this Act, or the incorrectness or inadequacy of those books of account, records or documents; or (b) his failure to make any return required under this Act, or delay in making such return, or the inadequacy or incorrectness of any such return, the Commissioner may, on such evidence as may be available to him, and according to the best of his own judgment, determine the amount of the duty, if any, which is payable.
[Act No.
4 of 2004, s.
21.] [Issue 1] 138 [Rev.
2012] CAP.
472 Customs and Excise 219.
Power to require information from importers concerning dumping (1) The Commissioner may require the importer of goods regarded as having been dumped to state such facts concerning the goods and their history as the Commissioner may think necessary to determine whether the goods are goods originating in a country specified in an order or are goods exported from any country, and to furnish him in such form as he may require with proof of any statements so made; and if proof is not furnished to his satisfaction or the required facts are not stated, the goods shall be deemed for the purposes of this Act to have originated in or, as the case may be, to have been exported from, such country as he may determine.
(2) Where the question whether any and if so what dumping duty is chargeable on the goods depends on other matters besides the country in which the goods originated or from which they were exported, the Commissioner may also require the importer to state such facts as the Commissioner may think necessary to determine that question, and with regard to those other matters to furnish him in such form as he may require with proof of any statements so made; and if proof is not furnished to his satisfaction or the required facts are not stated, those facts shall be deemed for the purposes of duty imposed by an order to be such as he may determine.
220.
Provisions relating to declaration and signatures (1) Where under this Act a declaration is required or authorized to be made, then the declaration may be made before a magistrate, notary public or commissioner for oaths, or before an officer authorized by the Commissioner for that purpose.
(2) Where under this Act a document is required or authorized to be signed in the presence of the Commissioner or of a particular officer, then, if the document is signed in the presence of a witness who is approved by, and whose signature is known to, the Commissioner or the particular officer, the document shall be deemed for the purpose of this Act to have been signed in the presence of the Commissioner or the particular officer.
221.
Receipts for payment on entry Where a person requires a receipt for money paid and brought to account in respect of an entry, then that person shall furnish the proper officer with an additional copy, marked as such, of the entry and the additional copy duly signed by the proper officer and acknowledging receipt of the money shall be given to that person and shall constitute the receipt for the payment.
222.
Service of notices, etc.
(1) Where under this Act a notice or other document is required or authorized to be served on, or given or delivered to, the Commissioner or any other officer, then the notice or other document may be so served, given or delivered (a) by delivering it personally to the Commissioner or other officer; or (b) by leaving it at the office of the Commissioner or other officer; or (c) by sending it by post to the Commissioner or other officer.
139 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) Where under this Act a notice or other document is required or authorized to be served on, or given or delivered to a person by the Commissioner or any other officer, then such notice or other document may be so served, given or delivered (a) by delivering it personally to that person; or (b) by leaving it at the usual or last known place of address of that person; or (c) by sending it by post addressed to that person at his usual or last known place of address.
223.
Provisions relating to loading, etc., of goods Where under this Act goods are required or authorized to be (a) loaded, unloaded or removed to any place for security, examination, weighing, sorting or any other purpose prior to delivery or, in the case of goods for export, to exportation, then all such operations shall be performed by or at the expense of the owner of the goods; (b) unpacked, sorted, piled or otherwise prepared for examination, then all such operations shall be performed by and at the expense of the owner of the goods and in such manner as the proper officer may require so as to enable him to examine and take account of the goods.
224.
Proper officer may take or allow samples to be taken (1) The proper officer may at any time take samples of goods subject to customs control for such purposes as the Commissioner may think necessary; and any such samples shall be disposed of and accounted for in such manner as the Commissioner may direct.
(2) The proper officer may, subject to such conditions as he may impose, permit the owner of any goods subject to customs control to take samples of those goods without payment of the duty thereon at the times the samples are taken.
225.
Recovery of excise duty by distress (1) Where duty remains unpaid by a person after the time when, in accordance with the provisions of this Act, it is required to be paid, then the Commissioner may authorize distress to be levied (a) upon the goods, chattels and effects of the person who should have paid the duty wherever those goods, chattels and effects may be found; and (b) upon the plant of any factory and upon any vats, vehicles, animals or other articles used in the manufacture, sale or distribution of excisable or other goods by that person and found on any premises in the use or possession of that person or of any person on his behalf or in trust for him.
(2) The warrant of distress shall be in the form set out in the Sixth Schedule and the warrant shall be authority to distrain for the amount of the duty specified herein; and for the purpose of levying distress the person authorized under the [Issue 1] 140 [Rev.
2012] CAP.
472 Customs and Excise warrant may, if necessary, break open any building or place in the daytime and may call to his assistance a police officer and the police officer shall render assistance accordingly.
(3) Where any thing has been distrained upon under a warrant, then it shall be kept at the cost of the owner thereof for a period of fourteen days or until the amount due in respect of duty and of the costs and charges of, and incidental to the distress are paid, whichever is the sooner; and if at the end of the period of fourteen days the duty, costs and charges are not paid in full then the thing may be sold.
(4) Where any thing is sold in accordance with this section, then the proceeds of sale shall be applied in discharge of (a) the duties; and (b) the costs and charges of, and incidental to, the levying of distress and the sale, and the balance, if any, shall be paid to the owner of the thing if he makes application therefore within twelve months of the date of the sale.
[Act No.
8 of 1983, s.
5.] 225A.
Penalty for late payment (1) Subject to sections 20(2) and 158 where an amount of duty or other sum of money which is due under this Act remains unpaid after the date upon which it is payable, a penalty of two per cent per month or part thereof, of the unpaid amount shall forthwith be due and payable: Provided that the penalty chargeable under this subsection shall not exceed one hundred per cent of the duty originally due.
(2) Subject to subsection (3), a penalty imposed under this section shall be recoverable as though it were duty.
(3) A penalty imposed under this section in respect of non-payment of a sum of money payable pursuant to an order made under section 214, shall be recoverable as though it were part of that order.
(4) Notwithstanding any other provision of this section, a person from whom a penalty under subsection (1) is due may apply in writing to the Commissioner for remission of the penalty.
(5) Upon receipt of an application under subsection (4), the Commissioner shall, where the applicant has paid the principal duty in full, suspend the charging of the penalty pending the determination of the application.
(6) The Commissioner may, after consideration of an application under subsection (4), remit the whole or part of the penalty due if satisfied that such remission is justified, and shall make quarterly reports of all remissions granted under this subsection to the Minister: Provided that where the amount of the penalty exceeds one million five hundred thousand shillings, the remission shall be subject to the approval of the Minister.
(7) Where remission under subsection (6) is not granted, or is granted in respect of only part of the penalty, the balance of the penalty shall become due and payable within ninety days of the determination of the application.
141 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (8) If the balance of a penalty payable under subsection (7) remains unpaid after the expiry of the specified period, a surcharge of two per cent per month or part thereof, of the unpaid amount shall forthwith be due and payable.
[Act No.
14 of 1982, s.
8, Act No.
8 of 1991, s.
32, Act No.
13 of 1995, s.
49, Act No.
6 of 2001, s.
21, Act No.
8 of 2008, s.
10.] 225B.
Security on property of unpaid duty, etc.
(1) Where any person, being the owner of land or buildings situated in Kenya, fails to pay any duty or other sum of money due and payable under this Act, the Commissioner may by notice in writing inform that person of his intention to apply to the Registrar of Lands for the land or buildings to be the subject of security for the duty or other sum of an amount specified in the notice.
(2) If a person on whom a notice has been served under this section fails to pay the whole of the amount specified in the notice within thirty days of the date of service thereof, the Commissioner may by notice in writing direct the Registrar of Lands that the land or buildings, to the extent of the interest of that person therein, be the subject of security for duty or other sum of a specified amount, and the Registrar shall, without fee, register the direction as if it were a mortgage over or charge on the land or buildings and thereupon the registration shall, subject to any prior mortgage or charge operate while it subsists in all respects as a legal mortgage or charge to secure the amount payable.
(3) The Commissioner shall, upon the payment of the whole of the amount secured under subsection (2), by notice in writing to the Registrar of Lands cancel the direction made under that subsection and the Registrar shall, without fee, record the cancellation.
[Act No.
14 of 1982, s.
8.] 226.
Rewards The Commissioner may award to any person (a) who has arrested or has assisted in the arrest of any other person under this Act such reward, not exceeding twenty thousand shillings, as he may think fit on the conviction of that other person; (b) who has seized goods or by whose aid goods are seized under this Act such reward, not exceeding the value of the goods seized or twenty thousand shillings, whichever is the less, as he may think fit; (c) by whose aid a conviction is obtained in any prosecution under this Act such reward not exceeding twenty thousand shillings as he may think fit; (d) by whose aid an offence is compounded in accordance with Part XVII such reward not exceeding twenty thousand shillings as he may think fit.
[Act No.
13 of 1979, s.
2, Act No.
8 of 1997, s.
11.] 227.
Auctioneers legislation not to apply to sales Where goods are sold under this Act, then the provisions of any other legislation relating to auctioneers shall not apply to the sale.
[Issue 1] 142 [Rev.
2012] CAP.
472 Customs and Excise 227A.
Officers, etc., not to take part in auction (1) No officer or any other employee of the Kenya Revenue Authority may, by himself or through an agent, purchase any goods offered for sale in an auction held under this Act.
(2) Any person who contravenes subsection (1) shall be guilty of an offence.
[Act No.
4 of 2004, s.
22.] 228.
Licensing of aircraft, vessels and vehicles conveying goods subject to customs control (1) The Commissioner may require an aircraft, vessel or vehicle intended to be used for the conveyance of goods subject to customs control to be licensed by him and in that case application for a licence shall be made in such manner, and upon payment of such fees, as may be prescribed.
(2) A person who uses an unlicensed aircraft, vessel or vehicle for the conveyance of goods subject to the provisions of subsection (1) without the written permission of the Commissioner, shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings.
[Act No.
6 of 1994, s.
11.] 229.
Application of Act to importation, etc., overland The provisions of this Act in relation to the importation or exportation of goods, or to the arrival or departure of persons, by aircraft or vessels arriving from or proceeding to a foreign port or place shall apply, subject to any necessary adaptations or modifications, in the same manner to the importation or exportation of goods or to the arrival or departure of persons, overland or by inland water-ways.
230.
Provisions relating to commissioned vessels and aircraft Where an aircraft or vessel under commission from a foreign state arrives in Kenya having on board goods other than stores for use in that aircraft or vessel (a) the aircraft or vessel may be boarded and searched by the proper officer in the same manner as any other aircraft or vessel and the proper officer may cause any such goods to be taken ashore and placed in a customs warehouse; (b) the master of the aircraft or vessel shall (i) deliver an account in writing of the goods and of the quantity, marks and names of the shippers and consignees thereof; (ii) answer all questions put to him by the proper officer in relation to the goods.
231.
Excise licence to furnish annual audit certificate The Commissioner may require an excise licensee to submit annually an audit certificate, signed by a qualified accountant not in the employment of the licensee, in relation to the books and records required to be kept by the licensee under the provisions of this Act.
143 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 232.
Application of air legislation Where any legislation relating to air navigation in Kenya contains a provision contrary to the provisions of this Act, then the provision contained in that legislation shall have effect to the exclusion of the corresponding provision contained in this Act.
233.
Power of Commissioner in special cases Notwithstanding anything contained in this Act, the Commissioner may, in order to meet the exigencies of any special case (a) permit goods to be loaded on to, or unloaded and removed from an aircraft, vessel or vehicle on such days, at such times, at such places, and under such conditions, as he may either generally or in any particular case direct; (b) permit the entry of goods, and the report or clearance of an aircraft, vessel or vehicle, in such form and manner, and by such person, as he may either generally or in particular cases direct; (c) dispense, wholly or in part, with any requirement imposed on an excise licensee under this Act.
234.
Regulations (1) The Minister may make regulations generally for giving effect to the provisions of this Act and for the conduct of any business relating to the customs and, without prejudice to the generality of the foregoing, with respect to (a) the application of this Act to postal articles and the powers of officers in the service of the Post Office in relation to goods imported or exported by post; (b) the conditions upon which goods may pass in transit; (c) the fee to be paid for any licence issued under this Act; (d) the rents and other charges to be paid in respect of goods warehoused or deposited in a customs warehouse, Government warehouse, transit shed or customs area; (e) the total or partial exemption from import duty for a limited period of a vehicle, or article of an everyday kind in actual use, brought into Kenya by a person making only a temporary stay therein; (f) the transmission by post without prepayment of postage of any return or declaration required or authorized under the provisions of this Act; (g) the information to be supplied by the importer or any other person concerned with the importation of goods for the purpose of the proper valuation thereof, and the production of books of accounts or other documents relating to the purchase, importation, or sale of the goods; (h) the regulation and control of the conduct of business and operations of refineries; (i) the weights, quantities and sizes in which excisable goods may be made up or packed for sale; [Issue 1] 144 [Rev.
2012] CAP.
472 Customs and Excise (j) the returns to be made by a licensee for the purposes of this Act; (k) for securing and collecting duty; (l) regulating the manufacture of spirits; (m) prescribing the maximum and minimum strengths of any wort, wash or spirits; (n) regulating the receipt, storage, warehousing, removal and delivery of spirits prior to the payment of duty thereon, or in respect of which duty has been remitted; (o) regulating operations in a distillers or rectifiers warehouse; (p) regulating the denaturing of spirits; (q) the dumping of goods and subsidization of goods exported in Kenya; (r) the implementation of Kenyas obligation under any international treaty or agreement relating to the provisions of this Act.
(2) Regulations made under subsection (1) may provide that any person contravening any of the provisions thereof shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings or three times the value of the goods involved, whichever is the higher, or to imprisonment for a term not exceeding three years, or to both.
[Act No.
8 of 1991, s.
27, Act No.
8 of 1997, s.
12, Act No.
9 of 2000, s.
15, Act No.
6 of 2001, s.
22.] 235.
Saving (1) Where security was given for the doing of any act or for the protection of revenue or an obligation to pay duty, whether by bond or otherwise, in Kenya under the East African Customs and Transfer Tax Management Act (E.A.
Cap.
28) or the East African Excise Management Act (E.A.
Cap.
27), it shall have effect as if it had been given, undertaken or incurred under this Act, and may be enforced with respect to a default occurring at any time after the date it was given, notwithstanding that that date was prior to the commencement of this Act.
(2) Where duty was due to be paid or refunded in Kenya under the East African Customs and Transfer Tax Management Act, the East African Excise Management Act (E.A.
Cap.
27) or any of the Acts repealed by this Act* whether before or after the commencement of this Act, and was not so paid or refunded, it shall be paid or refunded as though it were a sum due under this Act.
(3) Where goods in Kenya were seized or were liable to seizure, or where proceedings were instituted in Kenya by or against the Commissioner-General of Customs and Excise under the East African Customs and Transfer Tax Management Act (E.A.
Cap.
28) or the East African Excise Management Act for the release or forfeiture of seized goods or for the payment or refund of duty or any other sum, then the seizure or liability to seizure, or the proceedings, shall be * See section 235 (1) of the 1980 edition of this chapter.
The provisions there set out have not been reproduced in this edition as they have become spent.
The Acts referred to are the Customs Tariff Act (Cap.
472 (1972)), the Excise Tariff Act (Cap.
474 (1967)), the Customs (Dumping and Subsidies) Act (Cap.
473 (1962)), the Customs ad Excise Department Act, 1977 (No.
8 of 1977) the Export Duty Act, 1977 (No.
10 of 1977), the Local Industries (Refund of Customs Duties) Act (Cap.
481 (1967)) and s.
11 of the Treaty for East African Co-operation Act (Cap.
4).
145 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise deemed to have taken place, arisen or been commenced, as the case may be, under the corresponding provisions of this Act.
[Act No.
14 of 1982, s.
9.] 236.
Transitional Notwithstanding section 28 of the Interpretation and General Provisions Act (Cap.
2), the Minister may, within a period of thirty months from the commencement of this Act, make orders granting remission or refund of duty under section 138(1) or 145(1), as the case may be, with retrospective effect to a date earlier than such commencement.
[Act No.
13 of 1978, Sch., Act No.
6 of 1979, Sch.] [Issue 1] 146 [Rev.
2012] CAP.
472 Customs and Excise tctc 1982, Act No.
14 of 1982, Act No.
10 of 1986, Act No.
10 of 1987, AAct No.
3 of 1992, Act No.
9 of 12, L.N.
378/1994, L.N.
490/1994, N.
174/1997, L.N.
549/1997, Act 135/1999, L.N.
166/1999, Act No.
L.N.
26/2002, L.N.
27/2002, At No.
997, L.N.
15/1997, Act No.
8 of 1997, ct No.
6 of 1994, s.
c 172/1997, L.N.
173/1997, L.
2001, s.
23, L.N.
14/2002, 19 of 1985, L.N.
11/1986, A1, Corr.
No.
16/1991, Act No.
8 of 1991, 154/1981, Act No.
1 of 1982, Act No.
9 of 1994, L.N.
122/1994, As.
8, L.N.
2/1996, L.N.
20/1996, L.N.
6/1164/1998, L.N.
27/1999, L.N.
108/1999, L.N.04, s.2, L.N.
121/2004, s.2, Act No.
4 of 2004, s.
23.].
90/20 cts of animal origin, not elsewhere specified or included.
L.N.
135/2001, Act No.
6 of FIRST SCHEDULE 119/1997, L.N.
123/1997, L.N.IMPORT DUTIES FIRST SCHEDULE IMPORT DUTIES [Section 17, Section 117(1).] 85, Act No.
8 of 1985, Act No.
t No.
10 of 1990, L.N.
19/199and the like; cut flowers and ornamental foliage.
c SECTION II VEGETABLE PRODUCTS 8 of 1989, Aof 1993, s.
18, L.N.
25/1994, L.N.
41/ARRANGEMENT OF SECTIONS AND CHAPTERS SECTION 1 LIVE ANIMALS; ANIMAL PRODUCTS elsewhere specified or included.
t No.
12 of 1980, Act No.
6 of 1981, L.N.
s.
50, L.N.
388/1995, Act No.
8 of 1996, t No.
9 of 2000, L.N.
65/2001, 114/1997, L.N.
118/1997, L.N.39/1998, L.N.
45/1998, L.N.
122/1998, L.N.
t No.
13 of 1984, L.N.
162/19 c No.
7 of 2002, s.
17, Act No.
15 of 2003, s.
14, L.N animals.
Meat and edible meat offal.
Fish and crustaceans, molluscs and other aquatic invertebrates.
Dairy produce; birds eggs; natural honey; edible produProducts of animal origin not Live trees and other plants; bulbs, roots Edible vegetables and certain roots and tubers.
Edible fruit and nuts; peel of citrus fruit or melons.
[Act No.
13 of 1979, Act No.
10 of 1980, AcNo.
22 of 1987, Act No.
10 of 1988, Act No.
1992, L.N.
286/1993, L.N.
303/1993, Act No.
4 Act No.
8 of 1995, s.
2, Act No.
13 of 1995,s.
13, L.N.
15/1997, L.N.
43/1997, L.N.
4 of 1999, L.N.
80/2000, L.N.
116/2000, Ac1.
Live 2.
3.
4.
5.
6.
7.
8.
17 of 1982, Act No.
8 of 1983, ANo.
5 of 1998, s.
12, L.N.
26/1998, L.N.
Section Notes 147 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise l or medicinal plants; straw and fodder.
continued AND OILS AND THEIR CLEAVAGE PRODUCTS; ucts; prepared edible fats; animal or vegetable waxes.
FIRST SCHEDULEucts not elsewhere specified or included.
llaneous grains, seeds and fruits; industriaceans, molluscs or other aquatic invertebrates.
usta rch or milk, pastrycooks products.
.
r, sta her vegetable saps and extracts.
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES u actured tobacco substitutes.
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; SECTION III ANIMAL OR VEGETABLE FATS Coffee, tea, mate and spices.
Products of the milling industry, malt; starches; inulin; wheat gluten.
Oil seeds and oleaginous fruits; misceLac, gums, resins and otVegetable plaiting materials; vegetable prodAnimal or vegetable fats and oils and their cleavage prodPreparations of meat, of fish or of crSugars and sugar confectioneryCocoa and cocoa preparations.
Preparations of cereals, floPreparations of vegetables, fruit, nuts or other parts of plants.
Miscellaneous edible preparations.
Beverages, spirits and vinegar.
Residues and waste from the food industries; prepared animal fodder.
Tobacco and manuf Section Notes 9.
10.
Cereals.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
[Issue 1] 148 [Rev.
2012] CAP.
472 Customs and Excise colouring matter; paints and continued ous metals, of rare-earth metals, of radioactive elements or ng pastes, dental waxes and dental preparations with a ves; dyes, pigments and other distillation; bituminous substances; mineral waxes.
ophoric alloys; certain combustible preparations.
FIRST SCHEDULE cosmetic or toilet preparation.
shing preparations, lubrications, artificial waxes, prepared waxes, polishing or SECTION V MINERAL PRODUCTS ry, SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES .products.
chemicals Salt; sulphur; earths and stone; plastering materials, lime and cement.
Ores, slag and ash.
Mineral fuels, mineral oils and products of their Inorganic chemicals; organic or inorganic compounds or preciof isotopes.
Tanning or dyeing extracts; tannins and their derivativarnishes; putty and other mastics; inks.
Essential oils and resinoids; perfumeSoap, organic surface-active agents, wascouring preparations, candles and similar articles, modellibasis of plaster.
Albuminoidal substances; modified starches; glues; enzymes.
Explosives; pyrotechnic products; matches; pyrPhotographic or cinematographic goods.
Miscellaneous chemical products.
Section Notes 25.
26.
27.
28.
29.
Organic 30.
Pharmaceutical 31.
Fertilisers.
32.
33.
34.
35.
36.
37.
38.
149 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise erwork.
k continued gs and similar containers; articles of animal gut (other TO OR OF OTHER PLAITING MATERIALS; PER OR PAPERBOARD; PAPER AND the printing industry; manuscripts, typescripts and plans.
ASTICS AND ARTICLES THEREOF; terial; recovered (waste and scrap) paper or paperboard.
FIRST SCHEDULE her plaiting materials; basketware and wic RUBBER AND ARTICLES THEREOF; BASKETWARE AND WICKERWORK PAPERBOARD ARTICLES THEREOF SECTION VII PL SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND RECOVERED (WASTE AND SCRAP) PA SIMILAR CONTAINERS; ARTILCES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OR CORK; MANUFACTURESL OF STRAW, OF ESPAR Plastics and articles thereof.
Rubber and articles thereof.
Raw hides and skins (other than furskins) and leather.
Articles of leather; saddlery and harness; travel goods, handbathan silk-worm gut).
Furskins and artificial fur; manufactures thereof.
Wood and articles of wood; wood charcoal.
Cork and articles of cork.
Manufactures of straw, of esparto or of otPulp of wood or of other fibrous cellulose maPaper and paperboard; articles of paper or of paperboard.
Printed books, newspapers, pictures and other products of Section Notes 39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
[Issue 1] 150 [Rev.
2012] CAP.
472 Customs and Excise continued RIDING-CRIPS AND PARTS THEREOF; or of down; artificial flowers; articles of human hair.
cs; textile articles of a kind suitable for industrial use.
cordage, ropes and cables and articles thereof.
FIRST SCHEDULE ics; lace; tapestries; trimmings; embroidery.
ARTICLES OF HUMAN HAIR SECTION XI TEXTILES AND TEXTILE ARTICLES ens; special yarns; twine, SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, filaments.
WALKING-STICKS, SEAT-STICKS, WHIPS,PREPARED FEATHERS AND ARTICLES MADE THEREWITH, ARTIFICIAL FLOWERS; s and other textile floor coverings.
wear, gaiters and the like; parts of such articles.
Wool, fine or coarse animal hair; horsehair yarn and woven fabrics.
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
Man-made staple fibres.
Wadding, felt and nonwovCarpetSpecial woven fabrics; tufted textile fabrImpregnated, coated, covered or laminated textile fabriKnitted or crocheted fabrics.
Articles of apparel and clothing accessories knitted or crocheted.Articles of apparel and clothing accessories not knitted or crocheted.
Other made up textile articles; sets, worn clothing and worn textile articles; rags.
FootHeadgear and parts thereof.
Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof.
Prepared feathers and down and articles made of feathers Section Notes 50.
Silk 51.
52.
Cotton.
53.
54.
Man-made 55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
151 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise clad with precious metal and continuedrials e ones, precious metals, metals) PRECIOUS METAL AND ARTICLES THEREOF; FIRST SCHEDULE IMITATION JEWELLERY; COIN t, asbestos, mica or similar mat ons and forks, of base metal parts thereof of base metal.
MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE SECTION XV BASE METALS AND ARTICLES OF BASE METAL SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR products.
PRECIOUS METALS, METALS CLAD WITH SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, Articles of stone, plaster, cemenGlass and glassware.
Natural or cultured pearls, precious or semi-precious starticles thereof; imitation jewellery; coin.
Iron and steel.
Articles of iron or steel.
Copper and articles thereof.
Nickel and articles thereof.
Aluminium and articles thereof.
Reserved for possible future use in the harmonized SystemLead and articles thereof.
Zinc and articles thereof.
Tin and articles thereof.
Other base metals; cermets; articles thereof.
Tools, implements, cutlery, spoMiscellaneous articles of base metal.
Section Notes 68.
69.
Ceramic 70.
71.
72.
73.
74.
75.
76.
77.
(78.
79.
80.
81.
82.
83.
[Issue 1] 152 [Rev.
2012] CAP.
472 Customs and Excise s continued ; parts thereof.
eof; railway or tramway track fixtures and fittings and part, precision, medical or surgical instruments and apparatus; L APPLIANCES; ELECTRICAL EQUIPMENT; ound recorders and reproducers, television image and sound l appliances a FIRST SCHEDULE , machinery and mechanic WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF SECTION XVI MACHINERY AND MECHANICAPARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATO GRAPHIC, MEASURING, CHECKING, SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.
Nuclear reactors, boilersElectrical machinery and equipment and parts thereof srecorders and reproducers, and parts and accessories of such articles.
Railway or tramway locomotives, rolling-stock and parts therthereof mechanical (including electro-mechanical) traffic signalling equipment of all kinds.
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
Aircraft, spacecraft, and parts thereof.
Ships, boats and floating structures.
Optical, photographic, cinematographic, measuring, checkingparts and accessories thereof.
Clocks, watches, and parts thereof.
Musical instruments; parts and accessories of such articles.
Arms and ammunition; parts and accessories thereof.
Section Notes 84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
153 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise continued minated name-plates and the like; prefabricated buildings.
) ) FIRST SCHEDULE ABBREAVIATIONS AND SYMBOLS SECTION XX MESCELLANEOUS MANUFACTURED ARTICLES SECTION XXI WORKS OF ART, COLLECTORS PIECES AND ANTIQUES centimetre(s) centimetre(s) centimetre(s) American Society for Testing Materials degree(s) Celsius Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuToys, games and sports requisites; parts and accessories thereof.
Miscellaneous manufactured articles.
Works of art, collectors pieces and antiques.
Reserved for special uses by Contracting PartiesReserved for special uses by Contracting Parties 94.
95.
96.
97.
98.
(99.
( 2 square 3 Cubic Section Notes AC alternating ASTM Bq becquerel(s) C cc Cubic cg Centigram(s) cm Centimetre(s) cmcmcN Centinewtons(s) [Issue 1] 154 [Rev.
2012] CAP.
472 Customs and Excise continued FIRST SCHEDULE ry Name ry name Modified aa ) current volt(s) force International Non-proprietInternational Non-proprietInternational Union of Pure and Applied Chemistry kilovolt - ampere(s) kilovolt - ampere(s) - reactive cP centipoise DC direct eV electron GHz gigahertz g gram(s) Gen General Hz Hertz INN INNM IR Infra-red IUPAC Kcal kilocalorie(s) Kg kilogram(s) Kgf kilogram KHz kilohertz Km kilometre(s) KN kilonewton(sKpa kilopascal(s) Kv kilovolt(s) KVA Kvar Kw kilowatt(s) L litre(s) MHz megahertz 155 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise continued FIRST SCHEDULE metre(s) second(s) meta- Ortho- Para- 2 Square m metre(s) m- mCi microcurie Max.
maximum Mg milligram(s) Min.
minimum Mm Millimetre(s) MN Millinewton(s) Mpa Megapascal(s) N newton(s) No.
Number o- p- Pa.s Pascal S Second(s) sec.
Second(s) t Tonne(s) UV Ultra-violet V Volt(s) Vol.
Volume W Watt(s) Wt.
Weight % Percent [Issue 1] 156 [Rev.
2012] CAP.
472 Customs and Excise the context otherwise requires, ference to dried products also covers continued ies of an animal, except where.
FIRST SCHEDULE dred grams per square metre equires, throughout the Nomenclature any re evaporated or freeze-dried.
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS one thousand five hun one thousand metres per second fifteen degrees Celsius degree(s) MeansMeansMeans 2 Any reference in this Section to a particular genus or specincludes a reference to the young of that genus or speciesExcept where the context otherwise rproducts which have been dehydrated, Examples 1500 g/m1000m/s (15C or m/sec.) Notes.1.- 2.- 157 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 001 511 00 001 519 00 001 110 00 001 190 00 001 310 00 001 391 00 001 399 00 001 210 00 001 220 00 Duty t Free 5% Free 5% Free 5% 5% 5% 5% continued ic invertebrates, of heading 03.01, 03.06 or 03.07; on Imporng animals ng animals ng animals FIRST SCHEDULECHAPTER 1 LIVE ANIMALS her aquat and other products of heading 30.02; and Tariff DescriptiLive horses, asses, mules and hinnies.
- Pure-bred breediLive bovine animals.
Live swine.
Other: - Other - Pure-bred breedi- Other - Pure-bred breedi- --Weighing less than 50 kg --Weighing 50 kg or more Live sheep and goats.
- Sheep - Goats micro-organisms Tariff No.
0101.10.00 0101.90.00 0102.10.00 0102.90.00 0103.10.00 0103.91.00 0103.92.00 0104.10.00 0104.20.00 of Fish and crustaceans, molluses and otCultures Animals of heading 95.08.H.S.
Code 0101.10 0101.90 0102.10 0102.90 0103.10 0103.91 0103.92 0104.10 0104.20 This Chapter covers all live animals except (a) (c) ng Note.
1.
(b) HeadiNo.
01.01 01.02 01.03 01.04 [Issue 1] 158 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 001 411 00 001 412 00 001 419 00 001 492 00 001 493 00 001 499 00 001 910 00 001 920 00 001 930 00 001 940 00 Duty t Free 5% 5% 5% 5% 5% 5% 5% 5% 5% , , ) continued Sirenia , ducks, geese, s.
Gallus domesticus000 g Gallus domesticus); manatees and Gallus domesticus ea han 2, s.
Cetacsnakes and turtles) on Impor FIRST SCHEDULEGallus domesticus Tariff DescriptiLive poultry, that is to say, fowls of the species turkeys and guinea fowl- Weighing not more than 185g: Other: Mammals: -- Fowls of the species -- Turkeys -- Other - -- Fowls of the speciesweighing not more t-- Fowls of the speciesweighing more than 2,000 g -- Other Other live animal- -- Primates -- Whales, dolphins and porpoises (mammals of the order dugongs (mammals of the order -- Other - Reptiles (including Tariff No.
0105.11.00 0105.12.00 0105.19.00 0105.92.00 0105.93.00 0105.99.00 0106.11.00 0106.12.00 0106.19.00 0106.20.00 H.S.
Code 0105.11 0105.12 0105.19 0105.92 0105.93 0105.99 0106.11 0106.12 0106.19 0106.20 ng HeadiNo.
01.05 01.06 159 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of of Unit Quantity Number Number Number Number Number Unit Quantity Kg Kg No.
No.
SITC 001 950 00 001 960 00 001 970 00 001 980 00 001 990 00 SITC 011 111 00 011 119 00 Duty table for human consumption; Duty tt5% 5% 5% 5% 5% 5% 5% 35% 35% continued 08 or 02.10, unfit or unsui ly for human food 05.04) or animal blood (heading 05.11 or 30.02); or on Impor es (including parrots, parakeets, tion Impor FIRST SCHEDULE Tariff DescriptiBirds: PsittaciformOther: Tariff Descrip - -- Birds of prey -- macaws and cockatoos) -- Other - --- Of a kind used main--- Other CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL ducts of heading 02.09 (Chapter 15).
Meat of bovine animals, fresh or chilled.
- Carcasses and half-carcasses - Other cuts with bone in Tariff No.
0106.31.00 0106.39.00 0106.90.10 0106.90.20 Tariff No.
0201.10.00 0201.20.00 H.S.
Code 0106.31 0106.32 0106.32.00 0106.39 0106.90 Products of the kinds described in headings.
02.01 to 02.Guts, bladders or stomachs of animals (headingAnimal fat, other than proH.
S.
Code 0201.10 0201.20 ng This Chapter does not cover (a) (b) (c) ng HeadiNo.
Note.
1.- HeadiNo.
02.01 [Issue 1] 160 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 011 120 00 011 211 00 011 219 00 011 220 00 012 211 00 012 212 00 012 219 00 012 221 00 012 222 00 012 229 00 012 111 00 012 112 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued on Impor FIRST SCHEDULE asses and half-carcasses of lamb, fresh Tariff Descripti- Boneless Meat of bovine animals, frozen.
- Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of swine, fresh, chilled or frozen.
- Fresh or chilled: -- Hams, shoulders and cuts thereof, with bone in Frozen: -- Carcasses and half-carcasses -- Other - -- Carcasses and half-carcasses -- Hams, shoulders and cuts thereof, with bone in -- Other Meat of sheep or goats, fresh, chilled or frozen.
- Carcor chilled - Other meat of sheep, fresh or chilled: -- Carcasses and half-carcasses Tariff No.
0201.30.00 0202.10.00 0202.20.00 0202.30.00 0203.11.00 0203.12.00 0203.19.00 0203.21.00 0203.22.00 0203.29.00 0204.10.00 0204.21.00 H.S.
Code 0201.30 0202.10 0202.20 0202.30 0203.11 0203.12 0203.19 0203.21 0203.22 0203.29 0204.10 0204.21 ng HeadiNo.
02.02 02.03 02.04 161 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 012 113 00 012 119 00 012 121 00 012 122 00 012 123 00 012 129 00 012 130 00 012 400 00 012 510 00 012 521 00 012 522 00 012 529 00 012 530 00 012 541 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% nnies, continued als, swine, m on Impor of sheep, frozen: FIRST SCHEDULE of goats Tariff Descripti-- Other cuts with bone in -- Boneless - Carcasses and half-carcasses of lamb, frozen - Other meat-- Carcasses and half-carcasses -- Other cuts with bone in -- Boneless - MeatMeat of horses, asses, mules or hifresh, chilled or frozen.
Edible offal of bovine anisheep, goats, horses, asses, mules or hinnies, fresh chilled or frozen.
- Of bovine animals, fresh or chilled - Of bovine animals, frozen: -- Tongues -- Livers -- Other - Of swine, fresh or chilled - Of swine, frozen: -- Livers Tariff No.
0204.22.00 0204.23.00 0204.30.00 0204.41.00 0204.42.00 0204.43.00 0204.50.00 0206.10.00 0206.21.00 0206.22.00 0206.29.00 0206.30.00 0206.41.00 H.S.
Code 0204.22 0204.23 0204.30 0204.41 0204.42 0204.43 0204.50 0205.00 0205.00.00 0206.10 0206.21 0206.22 0206.29 0206.30 0206.41 ng HeadiNo.
02.05 02.06 [Issue 1] 162 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 012 549 00 012 550 00 012 560 00 012 311 00 012 321 00 012 341 00 012 351 00 012 312 00 012 322 00 012 342 00 012 352 00 012 313 00 012 329 00 012 330 00 012 343 00 012 359 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% : continued Gallus domesticus on Impor , fresh or chilled , frozen , fresh or chilled , frozen , fresh or chilled , frozen FIRST SCHEDULE wls of the species rkeys: Tariff Descripti-- Other - Other, fresh or chilled - Other, frozen Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
- Of fo-- Not cut in pieces-- Not cut in pieces-- Cuts and offal, fresh or chilled -- Cuts and offal, frozen - Of tu-- Not cut in pieces-- Not cut in pieces-- Cuts and offal, fresh or chilled -- Cuts and offal, frozen - Of ducks, geese or guinea fowls: -- Not cut in pieces-- Not cut in pieces-- Fatty livers, fresh or chilled -- Other, fresh or chilled -- Other, frozen Tariff No.
0206.49.00 0206.80.00 0206.90.00 0207.11.00 0207.12.00 0207.13.00 0207.14.00 0207.24.00 0207.25.00 0207.26.00 0207.27.00 0207.32.00 0207.33.00 0207.34.00 0207.35.00 0207.36.00 H.S.
Code 0206.49 0206.80 0206.90 0207.11 0207.12 0207.13 0207.14 0207.24 0207.25 0207.26 0207.27 0207.32 0207.33 0207.34 0207.35 0207.36 ng HeadiNo.
02.07 163 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 012 910 00 012 920 00 012 993 00 012 940 00 012 995 00 012 990 00 016 110 00 016 120 00 016 190 00 Duty t 35% 35% 35% 35% 35% 35% 35% 41131000 35% 35% 35% and ) continued Sirenia and meals of manatees se extracted, fresh, ea); of on Impor offal.
FIRST SCHEDULE (mammals of the order of swine: Tariff DescriptiOther meat and edible meat offal, fresh, chilled or frozen.
- Of rabbits or hares - Frogs legs - Of primates- Of whales, dolphins, porpoises (mammals of the order Cetacdugongs- Of reptiles (including snakes and turtles) - Other - Pig fat, free of lean meat and poultry fat, not rendered or otherwichilled frozen, salted in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible floursmeat or meat- Meat-- Hams, shoulders and cuts thereof, with bone in -- Bellies (streaky) and cuts thereof -- Other Tariff No.
0208.10.00 0208.20.00 0208.30.00 0208.40.00 0208.50.00 0208.90.00 0210.11.00 0210.12.00 0210.19.00 H.S.
Code 0208.10 0208.20 0208.30 0208.40 0208.50 0208.90 0209.00 0209.00.00 0210.11 0210.12 0210.19 ng HeadiNo.
02.08 02.09 02.10 [Issue 1] 164 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 016 810 00 016 891 00 016 892 00 016 893 00 016 899 00 invertebrates, dead and unfit or human consumption (heading Duty t ondition (Chapter 5); flours, meals or 35% 35% 35% 35% 35% ) 04).
continued and meals of manatees and Sirenia ic invertebrates, unfit for porpoises (mammals ); of nakes and turtles) eans, molluscs or other aquatic (heading 16.
on Impor Cetacea on of either their species or their c (including s FIRST SCHEDULE of bovine animals (mammals of the order 06 (heading 02.08 or 02.10) Tariff Descripti- Meat- Other, including edible floursmeat and meat offals.
-- Of primates -- Of whales, dolphins,of the order dugongs-- Of reptiles-- Other onsumption by reas Tariff No.
0210.20.00 0210.91.00 0210.92.00 0210.93.00 0210.99.00 r human co able fH.S.
Code 0210.20 0210.91 0210.92 0210.93 0210.99 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES Mammals of heading 01.06; Meat of mammals of heading 01.Fish (including livers and roes thereof) or crustacunsuitpellets of fish or of crustaceans, molluscs or other aquat23.01); or Caviar or caviar substitutes prepared from fish eggs ng This Chapter does not cover (a) (b) (c) (d) HeadiNo.
Notes.1.- 165 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 034 111 00 034 112 00 034 113 00 034 114 00 034 119 00 034 121 00 Duty t 15% 15% 15% 15% 15% 15% , s , s agglomerated either directly by compression or by the continued .) tion Impor ) ) FIRST SCHEDULESalmo trutta, Oncorhynchus mykissAnguilla sppSalmo trutta, Oncorhynchus mykiss means products which have been Tariff DescripLive fish.
- Ornamental fish - Other live fish: -- Trout (Oncorhynchus clarki, Oncorhynchuaguabonita; Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster-- Eels (-- Carp -- Other Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.- Salmonidae, excluding livers and roes: -- Trout (Oncorhynchus clarki, Oncorhynchuaguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster pellets Tariff No.
0301.10.00 0301.91.00 0301.92.00 0301.93.00 0301.99.00 0302.11.00 er the term H.
S.
Code 0301.10 0301.91 0301.92 0301.93 0301.99 0302.11 In this Chaptaddition of a small quantity of binder.
ng 2.- HeadiNo.
03.01 03.02 [Issue 1] 166 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 034 122 00 034 129 00 034 131 00 034 132 00 034 133 00 034 139 00 034 141 00 034 142 00 034 145 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% , s,u ) a ides, Hucho o ) nerk Thunnus continued chus ) ), skipjack or Katsuwonus n ), Atlantic salmon sa ( hippogloss Oncorhy Euthynnus Pleuronectidae, Bothidae, .) Thunnus albacares on Impor chus rhodurus), excluding livers and roes: Reinhardtius n) and Danube salmon ( FIRST SCHEDULE ) Pleuronectes platesSolea sppof the genus Thunnusre or longfinned tunas () ) Albaco Tariff DescriptiSalmo salar -- Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchuketa, Oncorhynchus tschawytschaOncorhynchus kisutch, Oncorhynchus masoand Oncorhy(hucho-- Other - Flat fish (Cynoglossidae, Soleidae, Scophthalmidae and Citharidae-- Halibut (Hippoglossus hippoglossus, Hippoglossus stenolepis-- Plaice (-- Sole (-- Other - Tunas (stripe-bellied bonito (pelamis, excluding livers and roes: -- alalunga-- Yellowfin tunas (-- Skipjack or stripe-bellied bonito Tariff No.
0302.12.00 0302.19.00 0302.21.00 0302.22.00 0302.23.00 0302.29.00 0302.32.00 0302.33.00 H.S.
Code 0302.12 0302.19 0302.21 0302.22 0302.23 0302.29 0302.31 0302.31.00 0302.32 0302.33 ng HeadiNo.
167 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 034 146 00 034 147 00 034 148 00 034 149 00 034 151 00 034 160 00 034 159 00 034 181 00 034 182 00 034 170 00 034 183 00 034 184 00 034 189 00 034 190 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ) ) continued ) ) ogac, Gadus .), brisling or ) Thunnus maccoyii ) ) ng 03.04.
Sardinella spp.) on ImporThunnus obesusThunnus thynnusCluppea harengus, Clupea ), excluding livers and roes Scomber scombrus, Scomber Sardina pilchardus, Sardinops ( ( Melanogrammus aeglefinusPollachius virens FIRST SCHEDULE ), excluding livers and roes Gadus morhua, GadusSprattus sprattusish and other sharks Anguilla spp Sardines .), sardinella ( Tariff Descripti-- Bigeye tunas (-- Bluefin tunas (-- Southern bluefin tunas (-- Other - Herringspallasii- Cod (macrocephalus- other fish excluding livers and roes -- sppsprats (-- Haddock (-- Coalfish (-- Mackerel (australasicus, Scomber japonicus-- Dogf-- Eels (-- Other - Livers and roes Fish, frozen, excluding fish fillets and other fish meat of headi Tariff No.
0302.34.00 0302.35.00 0302.36.00 0302.39.00 0302.40.00 0302.50.00 0302.62.00 0302.63.00 0302.64.00 0302.65.00 0302.66.00 0302.69.00 0302.70.00 H.S.
Code 0302.34 0302.35 0302.36 0302.39 0302.40 0302.50 0302.61 0302.61.00 0302.62 0302.63 0302.64 0302.65 0302.66 0302.69 0302.70 ng HeadiNo.
03.03 [Issue 1] 168 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 034 211 00 034 219 90 034 212 00 034 213 00 034 219 00 034 221 00 Duty t 15% 15% 15% 15% 15% 15% s, u , s ides, o nerka, continued chus ) and Danube n ), excluding livers hippogloss Oncorhy ) ) Salmo salarhoPleuronectidae, Bothidae, on Impor chus rhodurus ), excluding livers and roes: Reinhardtius n ) ho huc FIRST SCHEDULE Salmo trutta, Oncorhynchus mykissHuc) Tariff Descripti- Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchuketa, Oncorhynchus tschawytschaOncorhynchus kisutch, Oncorhynchus masoand Oncorhyand roes: Oncorhynchus nerka -- Sockeye salmon (red salmon) (-- Other - Other Salmonidae, excluding livers and roes: -- Trout (Oncorhynchus clarki, Oncorhynchuaguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster-- Atlantic salmon (salmon (-- Other - Flat fish (Cynoglossidae, Soleidae, Scophthalmidae and Citharidae-- Halibut (Hippoglossus hippoglossus, Hippoglossus stenolepis Tariff No.
0303.11.00 0303.19.00 0303.21.00 0303.22.00 0303.29.00 0303.31.00 H.S.
Code 0303.11 0303.19 0303.21 0303.22 0303.29 0303.31 ng HeadiNo.
169 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 034 222 00 034 223 00 034 229 00 034 231 00 034 232 00 034 233 00 034 234 00 034 235 00 034 236 00 034 239 00 034 241 00 034 250 00 034 249 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ) ) ), skipjack or ) continued ) ), Katsuwonus) ) ogac, Gadus ), brisling or sa ( Thunnus maccoyii) Euthynnus .) ( Thunnus albacares Sardinella spp.
on Impor Thunnus obesusThunnus thynnus), excluding livers and roes or longfinned tunas (ThunnusSardina pilchardus, Sardinops Clupea harengus, Clupea pallasii( FIRST SCHEDULEPleuronectes platesSolea sppof the genus Thunnus), excluding livers and roes: Gadus morhua, GadusSprattus sprattus Albacore Sardines .), sardinella ( Tariff Descripti-- Plaice (-- Sole (-- Other - Tunas (stripe-bellied bonitopelamis-- alalunga) -- Yellowfin tunas (-- Skipjack or strip-bellied bonito -- Bigeye tunas (-- Bluefin tunas (-- Southern bluefin tunas (-- Other - Herrings (excluding livers and roes - Cod (macrocephalus- Other fish, excluding livers and roes: -- sppsprats ( Tariff No.
0303.32.00 0303.33.00 0303.39.00 0303.42.00 0303.43.00 0303.44.00 0303.45.00 0303.46.00 0303.49.00 0303.50.00 0303.60.00 H.S.
Code 0303.32 0303.33 0303.39 0303.41 0303.41.00 0303.42 0303.43 0303.44 0303.45 0303.46 0303.49 0303.50 0303.60 0303.71 0303.71.00 ng HeadiNo.
[Issue 1] 170 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 034 281 00 034 282 00 034 260 00 034 283 00 034 284 00 034 285 00 034 270 00 034 289 00 034 290 00 034 510 00 034 400 00 034 550 00 035 500 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ) .) ed fish, continued ) ) Dicentrarchus labrax,) .) onsumption.
on ImporScomber scombrus, Scomber Melanogrammus aeglefinusPollachius virens FIRST SCHEDULEish and other sharks Anguilla spprarchus punctatusMerluccius spp., Urophycis spp Tariff Descripti-- Haddock (-- Coalfish (-- Mackerel (australasicus, Scomber japonicus-- Dogf-- Eels (-- Sea bass (Dicent-- Hake (-- Other - Livers and roes Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
- Fresh or chilled - Frozen fillets - Other Fish, dried, salted or in brine; smokwhether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human c- Flours, meals and pellets of fish, fit for human consumption Tariff No.
0303.72.00 0303.73.00 0303.74.00 0303.75.00 0303.76.00 0303.77.00 0303.78.00 0303.79.00 0303.80.00 0304.10.00 0304.20.00 0304.90.00 0305.10.00 H.S.
Code 0303.72 0303.73 0303.74 0303.75 0303.76 0303.77 0303.78 0303.79 0303.80 0304.10 0304.20 0304.90 0305.10 ng HeadiNo.
03.04 03.05 171 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 035 400 00 035 120 00 035 310 00 035 320 00 035 390 00 035 110 00 035 130 00 035 291 00 035 210 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% , s,u ) ) a nerk continued chus ogac, Gadus oked and fish ogac, Gadus n Atlantic salmon m ), Oncorhy on Impor chus rhodurus) ) dried, salted or in brine, but not n) and Danube salmon (Hucho Clupea harengus, Clupea pallasiiClupea harengus, Clupea pallasii FIRST SCHEDULE Gadus morhua, Gadus salted but not dried or sGadus morhua, Gadus Tariff Descripti- Livers and roes of fish, dried, smoked, salted or in brine smoked Salmo salar - Fish fillets, - Smoked fish, including fillets: -- Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchuketa, Oncorhynchus tschawytschaOncorhynchus kisutch, Oncorhynchus masoand Oncorhy(hucho) -- Herrings (-- Other - Dried fish whether or not salted but not smoked -- Cod (macrocephalus-- Other - Fish,in brine: -- Herrings (-- Cod (macrocephalus Tariff No.
0305.20.00 0305.30.00 0305.41.00 0305.42.00 0305.49.00 0305.51.00 0305.59.00 0305.61.00 0305.62.00 H.S.
Code 0305.20 0305.30 0305.41 0305.42 0305.49 0305.51 0305.59 0305.61 0305.62 ng HeadiNo.
[Issue 1] 172 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 035 220 00 035 299 00 036 191 00 036 192 00 036 110 00 036 194 00 036 199 00 036 210 00 036 220 00 036 230 00 036 240 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% .) .) whether or continued cooked by , , .) .) .) ling in water on ImporEngraulis spp ( Homarus spp Homarus spp FIRST SCHEDULE Tariff DescriptiCrustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shellsteaming or by boinot chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.Frozen: Palinurus spp., Panulirus spp., Jasus sppPalinurus spp., Panulirus spp., Jasus spp -- Anchovies-- Other - -- Rock lobster and other sea crawfish (-- Lobsters (-- Shrimps and prawns -- Crabs -- Other, including flours, meals and pellets of crustaceans, fit for human consumption - Not frozen: -- Rock lobster and other sea crawfish (-- Lobsters (-- Shrimps and prawns -- Crabs Tariff No.
0305.63.00 0305.69.00 0306.11.00 0306.12.00 0306.13.00 0306.14.00 0306.19.00 0306.21.00 0306.22.00 0306.23.00 0306.24.00 H.S.
Code 0305.63 0305.69 0306.11 0306.12 0306.13 0306.14 0306.19 0306.21 0306.22 0306.23 0306.24 ng HeadiNo.
03.06 173 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 036 290 00 036 310 00 036 351 00 036 391 00 036 352 00 036 392 00 036 331 00 Duty t 15% 15% 15% 15% 15% 15% 15% allops, of the .): and squid.): continued or not, live, c uscs, live, fresh, Sepia officinalis, Rossia on Impor Mytilus spp., Perna spp Sepiola spp.) FIRST SCHEDULE meals and pellets of aquatic Tariff Descripti-- Other, including flours, meals and pellets of crustaceans, fit for human consumption Molluscs, whether in shellfresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and mollchilled, frozen, dried, salted or in brine; flours,invertebrates other than crustaceans, fit for human consumption.
- Oysters - Scallops, including queen sgenera Pecten, Chlamys or Placopecten: -- Live, fresh or chilled -- Other - Mussels (-- Live, fresh or chilled -- Other - Cuttle fish (macrosoma,(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp-- Live, fresh or chilled Tariff No.
0306.29.00 0307.10.00 0307.21.00 0307.29.00 0307.31.00 0307.39.00 0307.41.00 H.S.
Code 0306.29 0307.10 0307.21 0307.29 0307.31 0307.39 0307.41 ng HeadiNo.
03.07 [Issue 1] 174 [Rev.
2012] CAP.
472 Customs and Excise of , a of ltures Unit Quantity Kg Kg Kg Kg Kg Kg u No.
weight.
Butter does SITC 036 371 00 036 339 00 036 379 00 012 930 00 036 359 00 036 399 00 Duty neutralising salts and ct lours, 15% 15% 15% 15% 15% 15% o butter (fresh, salted or rancid, including canned continued of 80% or more but not more than 95% by weighta maximum water content of 16% byloride, food ct content .): a on Impor ontain sodium ch Octopus spp or partially or completely skimmed milk.
FIRST SCHEDULE man consumption: u Tariff Descripti-- Other - Octopus (-- Live, fresh or chilled -- Other - Snails, other than sea snails - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for h-- Live, fresh or chilled -- Other 05 natural butter, whey butter or recombined means full cream milk meansclusively from milk, with a milkf OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Tariff No.
0307.49.00 0307.51.00 0307.59.00 0307.60.00 0307.91.00 0307.99.00 ed ex milkbutter CHAPTER 4 DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS term H.S.
Code 0307.49 0307.51 0307.59 0307.60 0307.91 0307.99 pression The butter) derivmaximum milk solids-not-fat content of 2% by weight and not contain added emulsifiers, but may charmless lactic-acid-producing bacteria.
ex ng For the purposes of heading 04.
HeadiNo.
Notes.1.- The 2.- (a) 175 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise l of Unit Quantity Kg No.
SITC 022 110 00 essed as anhydrous lactose more than 80% whey proteins, Duty oil type, containing milkfat as the only t milkfat are to be classified as cheese in means products consisting of whey 60% or Shs.
63.00 per Kg.
04).
ude dehydrated butter or ghee (subheading g the water-in- continued teristics modified whey or other more than 95% lactose, expr proteins, containing by weightoteins or minerals have been removed, whey to which natura ained by mixing natural whey constituents.
a spreadable emulsion of tion Impor FIRST SCHEDULE whey and with the addition of milk or at least 70% but not exceeding 85%; and meansthe three following charac05.10 the term butter does not inclning added sugar , of of the dry matter, of 5% or more;ding 0404.10, the expression Tariff DescripMilk and cream, not concentrated nor contaisweetening matter.
- Of a fat content, by weight, not exceedin1% dairy spreads ubhea of s of subheading 04Tariff No.
0401.10.00 pression ex The fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
a milkfat content by weighta dry matter content, by weightthey are moulded or capable of being moulded.
Products obtained from whey, containing by weightcalculated on the dry matter (heading 17.02); or Albumins (including concentrates of two or more wheycalculated on the dry matter) (heading 35.02) or globulins (heading 35.H.
S.
Code 0401.10 Products obtained by the concentration ofheading 04.06 provided that they have (a) (b) (c) This Chapter does not cover (a) (b) For the purposesconstituents, i.e., whey from which all or part of the lactose, prwhey constituents have been added, and products obtFor the purposes0405.90).
ng (b) 3.- 4.- Subheading Notes.1.- 2.- HeadiNo.
04.01 [Issue 1] 176 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 022 120 00 022 130 00 022 210 00 022 221 00 022 229 00 022 230 00 Duty t 60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.63.00 per Kg.
continued or other concentrated or on Impor ntent, by weight, exceeding 1% FIRST SCHEDULE ning added sugar ening matter ening matter Tariff Descripti- Of a fat cobut not exceeding 6% - Of a fat content, by weight, exceeding 6% Milk and cream,contaisweetening matter.
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: -- Not containing added sugar or other sweetOther: -- Other - -- Not containing added sugar or other sweet Tariff No.
0401.20.00 0401.30.00 0402.10.00 0402.21.00 0402.29.00 0402.91.00 H.S.
Code 0401.20 0401.30 0402.10 0402.21 0402.29 0402.91 ng HeadiNo.
04.02 177 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 022 241 00 022 249 00 022 310 00 022 320 00 Duty t 35% 60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
continued or other or other on Impor FIRST SCHEDULE t, kephir and other fermented or ning added fruit, nuts or cocoa.
whether or not concentrated or ning added sugarning added sugar Tariff DescriptiOther -- --- Specially prepared for infants --- Other Buttermilk, curdled milk and cream, yoguracidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or contai- Yoghurt - Other Whey,contaisweetening matter; products consisting of natural milk constituents, whether or not contaisweetening matter, not elsewhere specified or included.
Tariff No.
0402.99.10 0402.99.90 0403.10.00 0403.90.00 H.S.
Code 0402.99 0402.99 0403.10 0403.90 ng HeadiNo.
04.03 4.04 [Issue 1] 178 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 022 410 00 022 490 00 023 011 00 023 020 00 023 090 00 024 910 00 024 100 00 Duty t 60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
e, continued ied whey, whether or not on Impormodif nripened or uncured) chees FIRST SCHEDULE Tariff Descripti- Whey and concentrated or containing added sugar or other sweetening matter - Other Butter and other fats and oils derived from milk; dairy spreads.
- Butter - Dairy spreads - Other Cheese and curd.
- Fresh (uincluding whey cheese, and curd - Grated or powdered cheese, of all kinds Tariff No.
0404.10.00 0404.90.00 0405.10.00 0405.20.00 0405.90.00 0406.10.00 0406.20.00 H.S.
Code 0404.10 0404.90 0405.10 0405.20 0405.90 0406.10 0406.20 ng HeadiNo.
04.05 04.06 179 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 024 200 00 024 300 00 024 990 00 02510000 Kg 025 211 00 025 221 00 Duty t 60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
60% or Shs.
63.00 per Kg.
35% or Shs.
36.00 per Kg.
35% or Shs.
36.00 per Kg.
35% or Shs.
36.00 per Kg.
not or continued nd egg yolks, or other e, not grated or powdered ell, fresh, preserved or h on Impor FIRST SCHEDULE dried, cooked by steaming or by ning added sugar Tariff Descripti- Processed chees- Blue-veined cheese - Other cheese Birds eggs, in scooked.
Birds eggs, not in shell, afresh,boiling in water, moulded, frozen or otherwise preserved, whethercontaisweetening matter.
- Egg yolks: -- Dried -- Other Tariff No.
0406.30.00 0406.40.00 0406.90.00 0408.11.00 0408.19.00 H.S.
Code 0406.30 0406.40 0406.90 0407.00 0407.00.00 0408.11 0408.19 ng HeadiNo.
04.07 04.08 [Issue 1] 180 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 025 219 00 025 229 00 061 600 00 098 920 00 es thereof, and animal blood, similar waste of raw hides or Duty t 35% or Shs.
36.00 per Kg.
35% or Shs.
36.00 per Kg.
25% 25% continued chs of animals, whole and piec heading 05.05 and parings and ed or included.
on Impor FIRST SCHEDULE horsehair and horsehair waste (Section XI); or ELSEWHERE SPECIFIED OR INCLUDED er 41 or 43); m or brush making (heading 96.03).
Tariff DescriptiOther: rskins) other than goods of - -- Dried -- Other Natural honey.
Edible products of animal origin, not elsewhere specifiu CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT Tariff No.
0408.91.00 0408.99.00 H.S.
Code 0408.91 0408.99 0409.00 0409.00.00 0410.00 0410.00.00 Edible products (other than guts, bladders and stomaliquid or dried); Hides or skins (including fskins of heading 05.11 (ChaptAnimal textile materials, other than Prepared knots or tufts for broo ng This Chapter does not cover (a) (b) (c) (d) HeadiNo.
04.09 04.10 Notes.1.- 181 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 291 910 00 291 921 00 291 929 00 268 510 00 291 931 00 291 939 00 Duty t ld boar tusks, rhinoceros horns and the 25% 25% 25% 25% 25% 25% or not ng hair; continued length (provided the root ends and tip ends respectively are not means hair of the manes or tails of equine or bovine animals.
al.
horsehairtion Impor, unworked, whetheror boars bristles and hair and r FIRST SCHEDULE ant, hippopotamus, walrus, narwhal and wi bladders and stomachs of animals Tariff DescripHuman haiwashed or scoured; waste of human hair.
Pigs, hogs or boars bristles and hair; badger hair and other brush makiwaste of such bristles or hair.
- Pigs, hogswaste thereof - Other Horsehair and horsehair waste, whether or not put up as a layer with or without supporting materiGuts,(other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.--- Sausage casings --- Other Tariff No.
0502.10.00 0502.90.00 0504.00.10 0504.00.90 H.
S.
Code 0501.00 0501.00.00 0502.10 0502.90 0503.00 0503.00.00 0504.00 For the purposes of heading 05.01, the sorting of hair by arranged together) shall be deemed not to constitute working.
Throughout the Nomenclature, elephteeth of all animals are regarded as ivory.
Throughout the Nomenclature, the expression ng 2.- 3.- 4.- HeadiNo.
05.01 05.02 05.03 05.04 [Issue 1] 182 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 291 951 00 291 959 00 291 111 00 291 119 00 291 161 10 291 161 20 291 161 30 Duty t 25% 25% 25% 25% 25% 25% 25% ; th their continued s, wi worked than d unworked, or not with trimmed not further on Impor down, feathers and parts of mply prepared (but not cut to FIRST SCHEDULE prepared but not cut to shape; hers of a kind used for stuffing; down y Tariff DescriptiSkins and other parts of birfeathers orfeathers (whetheredges) and down,cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
- Feat- Other Bones and horn-cores,defatted, sishape), treated with acid or degelatinisedpowder and waste of these products.- Ossein and bones treated with acid - Other Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simplpowder and waste of these products.- Ivory: ivory powder and waste: --- Ivory, Elephant --- Teeth, hippopotamus --- Horns, Rhinoceros Tariff No.
0505.10.00 0505.90.00 0506.10.00 0506.90.00 0507.10.10 0507.10.20 0507.10.30 H.S.
Code 0505.10 0505.90 0506.10 0506.90 0507.10 ng HeadiNo.
05.05 05.06 05.07 183 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 291 161 90 291 161 90 29116191 291 970 00 291 981 00 291 989 00 291 940 00 Duty t 25% 25% 25% 25% 25% 25% Free es continued elsewhere specified on Impor oderms and cuttle-bone, FIRST SCHEDULE n prepared but not otherwi y Tariff Descripti--- Other ivory --- Ivory powder and waste other Coral and similar materials, unworked or simplworked; shells of molluscs, crustaceans or echiunworked or simply prepared but not cut to shape, powder and waste thereof.
Natural sponges of animal origin.
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.
cantharides -- --- Ambergris, castoreum, civet and musk; --- Other Animal products not or included; dead animals of Chapter 1 or 3, unfit for human consumption.
- Bovine semen Tariff No.
0507.10.40 0507.10.90 0510.00.10 0510.00.90 0511.10.00 H.S.
Code 0507.90.00 0508.00 0508.00.00 0509.00 0509.00.00 0510.00 0511.10 ng HeadiNo.
05.08 05.09 05.10 05.11 [Issue 1] 184 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 291 961 00 291 962 00 291 969 00 291 991 00 291 992 00 291 999 00 by compression or by the Duty t5% Free 5% Free 25% 25% agglomerated either directly continued on Impor FIRST SCHEDULE er 3: SECTION II VEGETABLE PRODUCTS Tariff DescriptiOther: other aquatic invertebrates; dead animals of ChaptOther means products which have been - -- Products of fish or crustaceans, molluscs or --- Fish waste --- Fish eggs and roes (in-edible) --- Other -- --- Animal semen other than of bovine --- Sinews and tendons: parings and similar waste, of raw materials --- Other pellets Tariff No.
0511.91.10 0511.91.20 0511.91.90 0511.99.10 0511.99.20 0511.99.90 H.S.
Code 0511.91 0511.99 ng In this Section the term addition of a binder in a proportion not exceeding 3% by weight.
HeadiNo.
Note.
1.- 185 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise l of s, flora Unit Quantity Number Number Number Number No.
SITC 292 611 00 292 615 00 292 691 00 292 693 00 (including seedling vegetables) being taken of accessories of Duty t and goodsnamental use; nevertheless it does not including a reference to bouquet 5% 5% 5% 5% continued LBS, ROOTS AND THE LIKE; CUT FLOWERS AND goods of that kind, account not nd shall be construed ascollages or similar decorative plaques of heading 97.01.
tion Impor , dormant FIRST SCHEDULEORNAMENTAL FOLIAGE this Chapter covers only live trees deners or florists for planting or for or 06.01, tubers, tuberous roots, corms, live plants (including their roots), s, b Tariff DescripBulcrowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots Othercuttings and slips; mushroom spawn.
- Unrooted cuttings and slips - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts Tariff No.
0601.10.00 0601.20.00 0602.10.00 0602.20.00 H.
S.
Code 0601.10 0601.20 0602.10 0602.20 CHAPTER 6 LIVE TREES AND OTHER PLANTS; BU Subject to the second part of heading of a kind commonly supplied by nursery garinclude potatoes, onions, shallots, garlic or other products of Chapter 7.
Any reference in heading 06.03 or 06.04 to goods of any kibaskets, wreaths and similar articles made wholly or partly of other materials.
However, these headings do not include ng Notes.1.- 2.- HeadiNo.
06.01 06.02 [Issue 1] 186 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Kg Kg Kg Kg Kg Kg Kg No.
SITC 292 695 00 292 697 00 292 699 00 292 711 00 292 712 00 292 719 00 292 721 00 292 725 00 292 729 00 Duty t5% 5% 5% 15% 15% 15% 15% 15% 15% nd dyed, continued eas, grafted or not se prepared.
bouquets or for dried, dyed, bleached, on Impor anches and other parts of impregnated or otherwise FIRST SCHEDULE Tariff Descripti- Rhododendrons and azalCut flowers and flower buds of a kisuitable for bouquets or for ornamental purposes, fresh,impregnated or otherwiFresh Other: - Roses, grafted or not - Other - --- Cut flowers --- Flower buds - Other Foliage, brplants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable forornamental purposes, fresh, dried,bleached,prepared.- Mosses and lichens - -- Fresh -- Other Tariff No.
0602.30.00 0602.40.00 0602.90.00 0603.10.10 0603.10.20 0603.90.00 0604.10.00 0604.91.00 0604.99.00 H.S.
Code 0602.30 0602.40 0602.90 0603.10 0603.90 0604.10 0604.91 0604.99 ng HeadiNo.
06.03 06.04 187 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise er of ).
Unit Quantity Kg Kg Kg Kg Kg or of the genus No.
Capsicum 06).
SITC 054 111 00 054 119 00 054 400 00 054 510 00 054 521 00 Origanum majorana are excluded from this Chapt or Duty t Pimenta 35% 35% 35% 35% 35% ), fruits of the genus ng 07.13 (heading 11.
Majorana hortensis continued les includes edible mushrooms, truffles, olives, capers, or of the genus Capsicum Zea mays var.
saccharatakinds falling in headings 07.01 to 07.11, other than tion Impor FIRST SCHEDULE guminous vegetables of headi Tariff DescripPotatoes, fresh or chilled.
- Seed - Other Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
- Onions and shallots - Garlic or ground fruits of the genus CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS Tariff No.
0701.10.00 0701.90.00 0703.10.00 0703.20.00 07.09, 07.10, 07.11 and 07.12 the word vegetab04).
, fennel, parsley, chervil, tarragon, cress and sweet marjoram (r, dried or crushed dried leguminous vegetables, shelled (heading 07.13); sweet corn in the forms specified in headings 11.02 to 11.04; flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); flour, meal and powder of the dried leeH.
S.
Code 0701.10 0701.90 0702.00 0702.00.00 0703.10 0703.20 This Chapter does not cover forage products of heading 12.14.
In headings.marrows, pumpkins, aubergines, sweet corn (PimentaHeading 07.12 covers all dried vegetables of the (a) (b) (c) (d) Howev(heading 09.ng Notes.1.- 2.- 3.- 4.- HeadiNo.
07.01 07.02 07.03 [Issue 1] 188 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 054 529 00 054 531 00 054 532 00 054 539 00 054 541 00 054 542 00 054 543 00 054 549 00 054 551 00 054 559 00 054 560 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued ) Cichorium intybus fresh or chilled.
head lettuce on Impor FIRST SCHEDULE ) Tariff DescriptiCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), Lettuce: Chicory: - Leeks and other alliaceous vegetables - Cauliflowers and headed broccoli - Brussels sprouts - Other - -- Cabbage lettuce (-- Other - -- Witloof chicory (var.foliosum-- Other Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible root, fresh or chilled.
- Carrots and turnips - Other Cucumbers and gherkins, fresh or chilled.
Tariff No.
0703.90.00 0704.10.00 0704.20.00 0704.90.00 0705.11.00 0705.19.00 0705.21.00 0705.29.00 0706.10.00 0706.90.00 H.S.
Code 0703.90 0704.10 0704.20 0704.90 0705.11 0705.19 0705.21 0705.29 0706.10 0706.90 0707.00 0707.00.00 ng HeadiNo.
07.04 07.05 07.06 7.07 189 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 054 571 00 054 572 00 054 579 00 054 591 00 054 592 00 054 593 00 054 594 00 054 581 00 054 582 00 054 589 00 054 596 00 054 597 00 054 599 00 054 691 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% .) continued spp h and orache shelled or ) ) ) on Impor egg-plants ( he genus Capsicum or of the New Zealand spinac FIRST SCHEDULEPisum sativumVigna spp., Phaseolusgarden spinach h ( Tariff DescriptiLeguminous vegetables,unshelled, fresh or chilled.
- Peas (- Beans (- Other leguminous vegetablesOther vegetables, fresh or chilled.
Aubergines - Mushrooms and truffles: - Fruits of tgenus Pimenta Spinach, spinac - Globe artichokes- Asparagus - - Celery other than celeriac-- Mushrooms of the genus Agaricus -- Truffles -- Other - - Other Vegetable (uncooked or cooked by steaming or boiling in water), frozen.
- Potatoes Tariff No.
0708.10.00 0708.20.00 0708.90.00 0709.10.00 0709.20.00 0709.40.00 0709.51.00 0709.52.00 0709.59.00 0709.60.00 0709.90.00 0710.10.00 H.S.
Code 0708.10 0708.20 0708.90 0709.10 0709.20 0709.30 0709.30.00 0709.40 0709.51 0709.52 0709.59 0709.60 0709.70 0709.70.00 0709.90 0710.10 ng HeadiNo.
07.08 07.09 07.10 [Issue 1] 190 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 054 692 00 054 693 00 054 694 00 054 695 00 054 610 00 054 696 00 054 699 00 054 720 00 054 730 00 054 740 00 054 710 00 054 769 00 054 790 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% ev brine, .) n continued h and orache ) ) xture of vegetables hur dioxide gas, i on Impor p FIRST SCHEDULEPisum sativumVigna spp., Phaseolus sppNew Zealand spinacgarden spinach h ( hur water or in other preservati p ons), but unsuitable in that state for Tariff Descripti- Leguminous vegetables, shelled or unshelled: -- Peas (Spinach, spinac -- Beans (-- Other - - Sweet corn - Other vegetables - Mixtures of vegetables Vegetables provisionally preserved (for example, by sulin sulsolutiimmediate consumption.
- Olives - Capers - Cucumbers and gherkins - Mushrooms and truffles: -- Mushrooms of the genus Agaricus -- Other - Other vegetables; mi Tariff No.
0710.21.00 0710.22.00 0710.29.00 0710.40.00 0710.80.00 0710.90.00 0711.20.00 0711.30.00 0711.40.00 0711.51.00 0711.59.00 0711.90.00 H.S.
Code 0710.21 0710.22 0710.29 0710.30 0710.30.00 0710.40 0710.80 0710.90 0711.20 0711.30 0711.40 0711.51 0711.59 0711.90 ng HeadiNo.
07.11 191 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 056 120 00 056 131 00 056 132 00 056 133 00 056 139 00 056 190 00 054 210 00 054 220 00 054 231 00 054 232 00 054 233 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% .), led, shel .): eolus or continued cut, sliced, spp Phas Auricularia spp.) .) Wilczek .) L .) and truffles: xtures of vegetables ) ) () beans ( ) on Impor Auricularia spp Adzuki) in powder, but not further Tremella sppgarbanzos the species Vigna mungo (L) eans, including white pea beans FIRST SCHEDULETremella spp Vigna spp., Phaseolus rooms, wood ears (Pisum sativum h eolus vulgaris Tariff DescriptiDried vegetables, whole,broken orprepared.
- Onions - Musjelly fungi (-- Mushrooms of the genus Agaricus -- Wood ears (-- Jelly fungi (-- Other -- Other vegetables; miDried leguminous vegetables,whether or not skinned or split.
- Peas (- Chickpeas (- Beans (Hepper or Vigna radiataVigna angularisPhas -- Beans of-- Small red (-- Kidney b( Tariff No.
0712.20.00 0712.31.00 0712.32.00 0712.33.00 0712.39.00 0712.90.00 0713.10.00 0713.20.00 0713.31.00 0713.32.00 0713.33.00 H.S.
Code 0712.20 0712.31 0712.32 0712.33 0712.39 0712.90 0713.10 0713.20 0713.31 0713.32 0713.33 ng HeadiNo.
07.12 07.13 [Issue 1] 192 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 054 239 00 054 240 00 054 250 00 054 290 00 054 810 00 054 831 00 054 839 00 Duty t 35% 35% 35% 35% 35% 35% 35% ) and Vicia faba continued , ep, Jerusalem salhigh starch or inulin Vicia faba var.major ) on Impor Vicia faba var.equina not sliced or in the form of FIRST SCHEDULE ) cassava Tariff Descripti-- Other -- Lentils - Broad beans (horse beans (var.minor- Other Manioc, arrowroot,artichokes, sweet potatoes and similar roots and tubers with content, fresh, chilled, frozen or dried, whether orpellets; sago pith.- Manioc (- Sweet potatoes - Other Tariff No.
0713.39.00 0713.40.00 0713.50.00 0713.90.00 0714.10.00 0714.20.00 0714.90.00 H.S.
Code 0713.39 0713.40 0713.50 0713.90 0714.10 0714.20 0714.90 ng HeadiNo.
7.14 193 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of e syrup), Unit Quantity Kg Kg Kg Kg Kg Kg s.
No.
SITC 057 711 00 057 719 00 057 721 00 057 722 00 057 731 00 057 732 00 Duty t 15% 15% 15% 15% 15% 15% egetable oil or small quantities of glucos continued te heat treatment, sulphuring, the addition of sorbic acid or or not shelled or s and cashew nuts, same headings as the corresponding fresh fruits and nuttially rehydrated, or treated for the following purposes tion Impor FIRST SCHEDULE arance (e.g., by the addition of v Tariff DescripCoconuts: heir appeCoconuts, Brazil nutfresh or dried, whetherpeeled.
- -- Desiccated -- Other - Brazil nuts: -- In shell -- Shelled - Cashew nuts: -- In shell -- Shelled Tariff No.
0801.11.00 0801.19.00 0801.21.00 0801.22.00 0801.31.00 0801.32.00 CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS For additional preservation or stabilisation (e.g., by moderapotassium sorbate), To improve or maintain tprovided that they retain the character of dried fruit or dried nuts.
H.
S.
Code 0801.11 0801.19 0801.21 0801.22 0801.31 0801.32 This Chapter does not cover inedible nuts or fruits.
Chilled fruits and nuts are to be classified in the Dried fruit or dried nuts of this Chapter may be par(a) (b) ng Notes.1.- 2.- 3.- HeadiNo.
08.01 [Issue 1] 194 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 057 741 00 057 742 00 057 751 00 057 752 00 057 761 00 057 762 00 057 770 00 057 780 00 057 791 00 057 791 10 057 792 00 057 799 00 057 300 00 057 960 00 Duty t Free 5% Free 5% 15% 15% 15% 15% 15% 15% 15% 15% 35% 35% or not continued .): s, fresh or n avocados, .) antai Corylus spp on Impor Castanea spp FIRST SCHEDULE tnuts ( figs, pineapples, Tariff DescriptiAlmonds: Walnuts: Other nuts, fresh or dried, whethershelled or peeled.- -- In shell -- Shelled - Hazelnuts or filberts (-- In shell -- Shelled - -- In shell -- Shelled - Ches- Pistachios --- Macadamia nuts in shell --- Other macadamia nuts, shelled --- Betel nuts --- Other Bananas, including pldried.Dates,guavas, mangoes and mangosteens, fresh or dried.
- Dates Tariff No.
0802.11.00 0802.12.00 0802.21.00 0802.22.00 0802.31.00 0802.32.00 0802.40.00 0802.50.00 0802.90.11 0802.90.19 0802.90.20 0802.90.90 0804.10.00 H.S.
Code 0802.11 0802.12 0802.21 0802.22 0802.31 0802.32 0802.40 0802.50 0802.90 0803.00 0803.00.00 0804.10 ng HeadiNo.
08.02 08.03 08.04 195 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 057 600 00 057 950 00 057 971 00 057 975 00 057 110 00 057 120 00 057 220 00 057 210 00 057 290 00 057 510 00 057 520 00 057 911 10 057 911 90 057 912 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued Citrus limonum) and on Impor rus limon, FIRST SCHEDULE (papayas), fresh.
Tariff Descripti- Figs - Pineapples - Avocados - Guavas, mangoes and mangosteens Citrus fruit, fresh or dried.
- Oranges - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids - Grapefruit - Lemons (Citlimes (Citrus aurantifolia, Citrus latifolia) - Other Grapes, fresh or dried.
- Fresh - Dried Melons (including watermelons) and papaws- Melons (including watermelons): -- Watermelons -- Other - Papaws (papayas) Tariff No.
0804.20.00 0804.30.00 0804.40.00 0804.50.00 0805.10.00 0805.20.00 0805.40.00 0805.50.00 0805.90.00 0806.10.00 0806.20.00 0807.11.00 0807.19.00 0807.20.00 H.S.
Code 0804.20 0804.30 0804.40 0804.50 805.10 805.20 0805.40 0805.50 0805.90 0806.10 0806.20 0807.11 0807.19 0807.20 ng HeadiNo.
08.05 08.06 08.07 [Issue 1] 196 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 057 400 00 057 920 00 057 931 00 057 932 00 057 933 00 057 934 00 057 941 00 057 942 00 057 943 00 057 944 00 057 981 00 057 986 00 057 989 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% g continued on Impor blackberries, mulberries and , bilberries and other fruits of FIRST SCHEDULE pberries, Tariff DescriptiApples, pears and quinces, fresh.
- Apples - Pears and quinces Apricots, cherries, peaches (includinnectarines), plums and sloes, fresh.
- Apricots Other fruit, fresh.
Rasloganberries - Black, white or red currants and gooseberriesthe genus Vaccinium - Cherries - Peaches, including nectarines- Plums and sloes - Strawberries - - Cranberries- Kiwifruit - Durians - Other Tariff No.
0808.10.00 0808.20.00 0809.10.00 0809.20.00 0809.30.00 0809.40.00 0810.10.00 0810.30.00 0810.40.00 0810.50.00 0810.60.00 0810.90.00 H.S.
Code 0808.10 0808.20 0809.10 0809.20 0809.30 0809.40 0810.10 0810.20 0810.20.00 0810.30 0810.40 0810.50 0810.60 0810.90 ng HeadiNo.
08.08 08.09 08.10 197 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 058 310 00 058 320 00 058 390 00 058 211 00 058 219 00 057 991 00 057 992 00 057 993 00 057 994 00 Duty t 35% 35% 35% r 35% 35% 35% 35% 35% 35% dried continued cooked by water, frozen, nng added sugar or es of nuts or ng ii than that of headings.
on Impor s, blackberries, mulberries, other FIRST SCHEDULE Raspberrie Tariff DescriptiFruit and nuts, uncooked orsteaming or boilwhether or not containiother sweetening matter.
- Strawberries - loganberries, black, white or red currants and gooseberries- Other Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in othepreservative solutions), but unsuitable in that state for immediate consumption.
- Cherries - Other Fruit, dried,08.01 to 08.06; mixturfruits of this Chapter.
- Apricots - Prunes - Apples - Other fruit Tariff No.
0811.10.00 0811.90.00 0812.10.00 0812.90.00 0813.10.00 0813.20.00 0813.30.00 0813.40.00 H.S.
Code 0811.10 0811.20 0811.20.00 0811.90 0812.10 0812.90 813.1 813.2 813.3 813.4 ng HeadiNo.
08.11 08.12 08.13 [Issue 1] 198 [Rev.
2012] CAP.
472 Customs and Excise of of or mixed Unit Quantity Kg Kg No.
SITC 057 995 00 058 220 00 Duty t constituting mixed condiments 35% 35% n continued brine, i .04 to 09.10 (or to the mixtures referred to in paragraph (a) lting mixtures retain the essential character of the goods nu res ) or other products of heading 12.11.
on Impor he same heading are to be classified in that heading; fferent headings are to be classified in heading 09.10.
FIRST SCHEDULE e not classified in this Chapter; those Piper cubeba er ons.
Tariff Descripti- Mixtures of nuts or dried fruits of thisChaptPeel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved isulphur water or in other preservative solutiCHAPTER 9 COFFEE, TEA, MAT AND SPICES Tariff No.
0813.50.00 H.S.
Code 813.5 0814.00 0814.00.00 Mixtures of two or more of the products of tMixtures of two or more of the products of di ng Mixtures of the products of headings.
09.04 to 09.10 are to be classified as follows (a) (b) The addition of other substances to the products of headings.
09or (b) above) shall not affect their classification provided the those headings.
Otherwise such mixtures arseasonings are classified in heading 21.03.
This Chapter does not cover Cubeb pepper ( HeadiNo.
08.14 Notes.1.- 2.- 199 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 071 111 00 071 112 00 071 113 00 071 114 00 071 115 00 071 116 00 071 117 00 071 119 00 071 120 00 071 210 00 071 220 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% any n continued ning coffee i or not roasted or tion Impor FIRST SCHEDULE Tariff DescripCoffee, whetherdecaffeinated; coffee husks and skins; coffee substitutes contaiproportion.
- Coffee, not roasted: -- Not decaffeinated --- Arabica, in beans or seeds, stripped of their skins --- Robusta, in beans or seeds, stripped of --- Arabica, in beans or seeds, complete with their skins (Parchment) --- Robusta, in beans or seeds, complete with their skins (Parchment) --- Arabica in berries --- Robusta in berries --- Triage --- Other -- Decaffeinated - Coffee, roasted: -- Not decaffeinated -- Decaffeinated Tariff No.
0901.11.10 0901.11.20 0901.11.30 0901.11.40 0901.11.50 0901.11.60 090.11.70 0901.11.90 0901.12.00 0901.21.00 0901.22.00 H.
S.
Code 0901.11 0901.12 0901.21 0901.22 ng HeadiNo.
09.01 [Issue 1] 200 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 071 391 00 071 329 00 074 110 00 074 120 00 074 130 00 074 140 00 074 310 00 075 110 00 075 120 00 075 130 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued per; dried or menta.
ermented) and other partly on Impor not fermented) in immediate ea (fgenus capsicum or of the genus ermented) and partly fermented t ground fruits of the genus ushed nor ground FIRST SCHEDULE um or of the genus Pi of the a, dried or crushed or ground k tea (fcs Tariff DescriptiOther Pepper: - --- Coffee husks and skins --- Other Tea, whether or not flavoured.
- Green tea (packings of a content not exceeding 3 kg - Other green tea (not fermented) - Blactea, in immediate packings of a content not exceeding 3 kg - Other blackfermented tea Mate.Pepper of the genus Picrushed orCapsi- -- Neither cr-- Crushed or ground - Fruitpiment Tariff No.
0901.90.10 0901.90.90 0902.10.00 0902.20.00 0902.30.00 0902.40.00 0904.11.00 0904.12.00 0904.20.00 H.S.
Code 0901.90 0902.10 0902.20 0902.30 0902.40 0903.00 0903.00.00 0904.11 0904.12 0904.20 ng HeadiNo.
09.02 09.03 09.04 201 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 075 211 00 075 212 00 075 220 00 075 230 00 075 241 00 075 242 00 075 251 10 075 251 20 075 252 10 075 252 20 075 253 10 075 253 20 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 5% 5% 15% 15% continued on Impor FIRST SCHEDULE n or caraway; juniper berries.
Tariff DescriptiVanilla.
--- Neither crushed nor ground: --- Other Cinnamon and cinnamon-tree flowers.
- Neither crushed nor ground Cloves (whole fruit, cloves and stems).
--- Neither crushed nor ground --- Crushed or ground Nutmeg, mace and cardamoms.
Nutmeg Mace Cardamoms - Crushed or ground - --- Neither crushed nor ground --- Crushed or ground - --- Neither crushed nor ground --- Mace crushed or ground - --- Neither crushed nor ground --- Crushed or ground Seeds of anise, badian, fennel, coriander,cumi- Seeds of anise or badian Tariff No.
0905.00.10 0905.00.20 0906.10.00 0906.20.00 0907.00.10 0907.00.20 0908.10.10 0908.10.20 0908.20.10 0908.20.20 0908.30.10 0908.30.20 H.S.
Code 0905.00 0906.10 0906.20 0907.00 0908.10 0908.20 0908.30 0909.10 ng HeadiNo.
09.05 09.06 09.07 09.08 9.09 [Issue 1] 202 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 075 261 10 075 261 20 075 262 10 075 262 20 075 263 10 075 263 20 075 264 10 075 264 20 075 265 10 075 265 20 075 271 00 075 279 00 075 281 10 075 281 20 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued curry and other spices.
on Impor FIRST SCHEDULE Tariff Descripti--- Neither crushed nor ground --- Crushed or ground - Seeds of coriander --- Neither crushed nor ground --- Crushed or ground - Seeds of cumin --- Neither crushed nor ground --- Crushed or ground - Seeds of caraway --- Neither crushed nor ground --- Crushed or ground - Seeds of fennel; juniper berries--- Neither crushed nor ground Ginger, saffron, turmeric (curcuma), thyme, bay leaves,Ginger Saffron --- Crushed or ground - --- Neither crushed nor ground --- Crushed or ground - --- Neither crushed nor ground --- Crushed or ground Tariff No.
0909.10.10 0909.10.20 0909.20.10 0909.20.20 0909.30.10 0909.30.20 0909.40.10 0909.40.20 0909.50.10 0909.50.20 0910.10.10 0910.10.90 0910.20.10 0910.20.20 H.S.
Code 0909.20 0909.30 0909.40 0909.50 0910.10 0910.20 ng HeadiNo.
09.10 203 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 075 291 10 075 291 20 075 289 10 075 289 20 075 292 00 075 293 00 075 299 00 Duty t 15% 15% 15% 15% 15% 15% 15% continued 1 (b) to this e on Impor FIRST SCHEDULE er Tariff Descripti- Turmeric (curcuma) --- Neither crushed nor ground --- Crushed or ground - Thyme; bay leaves --- Neither crushed nor ground --- Crushed or ground - Curry - Other spices -- Mixtures referred to in NotChapt-- Other Tariff No.
0910.30.10 0910.30.20 0910.40.10 0910.40.20 0910.50.00 0910.91.00 0910.99.00 H.S.
Code 0910.30 0910.40 0910.50 0910.91 0910.99 ng HeadiNo.
[Issue 1] 204 [Rev.
2012] CAP.
472 Customs and Excise of ed, milled, Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 041 100 00 041 200 00 045 100 00 043 000 00 045 200 00 044 100 00 Duty 00 50 or t77.
.
33.
.
worked.
However, rice, huskss hper Kg or 35% hper Kg or 35% 15% 30% 15% Per Kg.
Shs.
2.30% SS 06.
continued are to be classified in those headings only if grains are species and the hybrids derived from the inter-specific of chromosomes as that species.
Triticum durum tion Impor FIRST SCHEDULECHAPTER 10 CEREALS which have been hulled or otherwise en remains classified in heading 10.
Tariff DescripWheat and meslin.
Other Rye.
Barley.
Oats.
Maize (corn).
Seed - Durum wheat - - means wheat of the which have the same number (28) Tariff No.
1001.10.00 05 does not cover sweet corn (Chapter 7).
durum wheatTriticum durum The products specified in the headings of this Chapter present, whether or not in the ear or on the stalk.
The Chapter does not cover grainspolished, glazed, parboiled or brokterm H.
S.
Code 1001.10 1001.90 1001.90.00 1002.00 1002.00.00 1003.00 1003.00.00 1004.00 1004.00.00 1005.10 1005.10.00 (a) (b) Heading 10.crossing of ng Notes.1.- 2.- Subheading Note.
1.- The HeadiNo.
10.01 10.02 10.03 10.04 10.05 205 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 044 900 00 042 100 00 042 200 00 042 310 00 042 320 00 045 300 00 045 920 00 045 910 00 045 930 00 045 990 00 Duty t Free Per Kg.
Shs.
4.20 or 35% Per Kg.
Shs.
4.20 or 35% Per Kg.
Shs.
4.20 or 35% Per Kg.
Shs.
4.20 or 35% 15% 15% 15% 15% 15% , whether or continued e ed t and canary seed; other on Impor FIRST SCHEDULE s.
Tariff Descripti- Other maize (corn) Rice.
- Rice in the husk (paddy or rough) - Husked (brown) rice - Semi-milled or wholly milled ricnot polished or glaz- Broken rice Grain sorghum.
Buckwheat, millecereal- Buckwheat- Millet - Canary seed - Other cereals Tariff No.
1005.90.00 1006.10.00 1006.20.00 1006.30.00 1006.40.00 1008.10.00 1008.20.00 1008.30.00 1008.90.00 H.S.
Code 1005.90 1006.10 1006.20 1006.30 1006.40 1007.00 1007.00.00 1008.10 1008.20 1008.30 1008.90 ng HeadiNo.
10.06 10.07 10.08 [Issue 1] 206 [Rev.
2012] CAP.
472 Customs and Excise dry they have, by weight on the re indicated in Column (4) or (5) is not ssified in heading 11.01 or 11.02 if the u larimetric method) exceeding that indicated in Column th the apert continued ls) not exceeding that indicated in Column (3).
m of cereals, whole, rolled, flaked or ground, is always e below fall in this Chapter if 01, 20.04 or 20.05;er, ger y, cosmetic or toilet preparations (Chapter 33).
FIRST SCHEDULE under the above provisions shall be cla ved, of heading 20.
ables, prepared or presera starch content (determined by the modified Ewers po(2); and an ash content (after deduction of any added minera Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); Prepared flours, groats, meals or starches of heading 19.01; Corn flakes or other products of heading 19.04; VegetPharmaceutical products (Chapter 30); or Starches having the character of perfumerProducts from the milling of the cereals listed in the tablproduct (a) (b) Otherwise, they fall in heading No.
23.02.
Howevclassified in heading 11.04.
Products falling in this Chapter percentage passing through a woven metal wire cloth sieve wiless, by weight, than that shown against the cereal concerned.
CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN This Chapter does not cover (a) (b) (c) (d) (e) (f) (A) (B) Notes.1.- 2.- 207 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise res (5) - - - 90% - - (microns) 500 micromet fragmentation of cereal an aperture of res (4) 80% 80% 80% - 80% 80% (microns) Rate of passage through a sieve with 315 micromet (3) 2.5% 3% 5% 1.6% 4% mean products obtained by the continued Ash content mealweight passes through a woven metal wire cloth sieve with an weight passes through a woven metal wire cloth sieve with an and (2) 45% 45% 45% 45% 2% 45% 45% Starch content groats FIRST SCHEDULE.
.
Cereal (1) Otherwise, they fall in heading 11.03 or 11.04.
of which in the case of maize (corn) products, at least 95% by aperture of 2 mm; in the case of other cereal products, at least 95% by aperture of 1.25 mm.
For the purposes of heading 11.03, the terms grains,(a) (b) Wheat and rye.
Barley .Oats .Maize (corn) and grain sorghum Rice .Buckwheat .3.- [Issue 1] 208 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 046 110 00 046 120 00 047 191 00 047 110 00 047 192 00 047 199 00 046 210 00 047 210 00 047 229 10 047 229 90 046 200 00 Duty t 60% 60% 15% 35% 15% 15% 15% 15% 15% 15% 15% 15% gn continued tion Impor FIRST SCHEDULE Tariff DescripWheat or meslin flour.
--- Wheat flour.
--- Meslin flour.
Cereal flours other than of wheat ormeslin.
- Rye flour - Maize (corn) flour - Rice flour - Other Cereal groats, meal and pellets.
- Groats and meal: -- Of wheat -- Of maize (corn) -- Of other cereals --- Of mesmerin --- Other - Pellets: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled,sliced or kibbled), except rice of headi10.06; germ of cereals, whole, rolled, flaked or ground.- Rolled or flaked grains: Tariff No.
1101.00.10 1101.00.20 1102.10.00 1102.20.00 1102.30.00 1102.90.00 1103.11.00 1103.13.00 1103.19.10 1103.19.90 1103.20.00 H.
S.
Code 1101.00 1102.10 1102.20 1102.30 1102.90 1103.11 1103.13 1103.19 1103.20 ng HeadiNo.
11.01 11.02 11.03 11.04 209 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 048 135 00 048 139 00 048 142 00 048 143 00 048 149 00 048 150 00 056 410 00 056 420 00 056 460 00 056 470 00 056 480 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% gng 07.13, n continued of headiegetables of s tuber on Impor eals, whole, rolled, flaked or ed grains (for example, hulled,ied leguminous v FIRST SCHEDULE meal, powder, flakes, granules and meal and powder of the dried Tariff Descripti-- Of oats -- Of other cereals - Other workpearled, sliced or kibbled): -- Of oats -- Of maize (corn) -- Of other cereals - Germ of cerground Flour,pellets of potatoes.
- Flour, meal and powder - Flakes, granules and pellets Flour,leguminous vegetables of headiof sago or of roots or07.14 or of the products of Chapter 8.
- Of the drheading 07.13 - Of sago or of roots or tubers of heading 07.14 - Of the products of Chapter 8 Tariff No.
1104.12.00 1104.19.00 1104.22.00 1104.23.00 1104.29.00 1104.30.00 1105.10.00 1105.20.00 1106.10.00 1106.20.00 1106.30.00 H.S.
Code 1104.12 1104.19 1104.22 1104.23 1104.29 1104.30 1105.10 1105.20 1106.10 1106.20 1106.30 ng HeadiNo.
11.05 11.06 [Issue 1] 210 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 048 210 00 048 220 00 592 110 00 592 120 00 592 130 00 592 140 00 592 150 00 592 160 00 592 170 00 Duty t 30% 30% 15% 15% Free 15% 15% 15% 15% continued on Impor nulin.
FIRST SCHEDULE uten, whether or not dried.
ted gl Tariff DescriptiMalt, whether or not roasted.
Starches; iStarches: - Not roasted - Roas- -- Wheat starch -- Maize (corn) starch -- Potato starch -- Manioc (cassava) starch -- Other starches - Inulin Wheat Tariff No.
1107.10.00 1107.20.00 1108.11.00 1108.12.00 1108.13.00 1108.14.00 1108.19.00 1108.20.00 1109.00.00 H.S.
Code 1107.10 1107.20 1108.11 1108.12 1108.13 1108.14 1108.19 1108.20 ng HeadiNo.
11.07 11.08 11.09 1109.00 211 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ing.
) or of lupines Vicia faba ornamental flowers, vegetable of basil, borage, ginseng, hyssop, liquorice, all not apply to products of heading 08.01 or 08.02 or to continued als but also to flours and meals which have been partially cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, r original oils.
It does not, however, apply to residues of headnd other herbage seeds, seedser 33; or rnels, e eeds of vetches (other than those of the species er 7); and k ectants or similar products of heading 38.08.
FIRST SCHEDULE the following even if for sowing , to palm nuts r, apply to, to the following plants or parts thereof: r, apply to ee inter alia inter alia rue, sage and wormwood.
CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER er 7 or Chapter 20).
08 applies not only to non-defatted flours and me of forest trees, seeds of fruit trees, s09 does not, howev11 does not, howev Leguminous vegetables or sweet corn (ChaptSpices or other products of Chapter 9; Cereals (Chapter 10); or Products of headings.
12.01 to 12.07 or 12.11.
Medicaments of Chapter 30; Perfumery, cosmetic or toilet preparations of ChaptInsecticides, fungicides, herbicides, disinf Heading 12.07 applies, safflower seeds, poppy seeds and shea nuts (karite nuts).
It does olives (ChaptHeading 12.defatted or defatted and wholly or partially refatted with thei23.04 to 23.06.
For the purposes of heading 12.09, beet seeds, grass aseeds, seedsare to be regarded as seeds of a kind used for sowing.
Heading 12.(a) (b) (c) (d) Heading 12.11 applies, species of mint, rosemary,Heading 12.(a) (b) (c) Notes.1.- 2.- 3.- 4.- [Issue 1] 212 [Rev.
2012] CAP.
472 Customs and Excise of which Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg means rape or colza SITC No.
222 200 00 222 110 00 222 120 00 223 100 00 223 400 00 222 610 00 222 619 00 222 400 00 t Duty Impor5% 5% 5% 15% Free Free Free Free weight and yielding a solid component continued not broken.
low erucic acid rape or colza seeds of less than 2% by not broken.
02; or pression or not broken rape or colza seeds seaweeds and other algae does not include her or not broken.
FIRST SCHEDULEerucic acid content whet s of heading 21.02; m 12, the term Tariff Description Soya beans, whether orGround-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
- In shell - Shelled, whetherCopra.Linseed, Rape or colza seeds, whether or not broken.
- Low erucic acid - Other Sunflower seeds, whether or ganisms of heading 30.romoles of glucosinolates per gram.
micro-or Tariff Number 1202.10.00 1202.20.00 1203.00.00 1204.00.00 1205.10.00 1205.90.00 of Dead single-cell micro-organisCultures Fertilisers of heading 31.01 or 31.05.
H.
S.
Code 1201.00 1201.00.00 1202.10 1202.20 1203.00 1205.10 1205.90 1206.00 1206.00.00 For the purposes of heading 12.(a) (c) For the purposes of subheading 1205.10, the exseeds yielding a fixed oil which has an contains less than 30 micng 5.- (b) Subheading Note.
1.- HeadiNo.
12.01 12.02 12.03 12.04 1204.00 12.05 12.06 213 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 223 200 00 222 300 00 223 500 00 222 500 00 222 620.00 222 700 00 223 710 00 223 790 00 223 910 00 223 990 00 292 510 00 292 521 00 292 522 00 Duty t 15% Free Free Free Free Free 15% 5% 15% 15% 15% 15% 15% ts, continued l seeds or oken.
on Impor FIRST SCHEDULE oil seeds and oleaginous fruis and meals of oing.
Tariff DescriptiOtherwhether or not brOther - Palm nuts and kernels - Cotton seeds - Castor oil seeds - Sesamum seeds - Mustard seeds - Safflower seeds - -- Poppy seeds -- Other Flouroleaginous fruits, other than these of mustard.
- Of soya beans - Other Seeds, fruit and spores, of a kind used for sowi- Sugar beet seed - Seeds of forage plants: -- Lucerne (alfalfa) seed -- Clover (Trifolium spp.) seed Tariff No.
1207.10.00 1207.20.00 1207.30.00 1207.40.00 1207.50.00 1207.60.00 1207.91.00 1207.99.00 1208.10.00 1208.90.00 1209.10.00 1209.21.00 1209.22.00 H.S.
Code 1207.10 1207.20 1207.30 1207.40 1207.50 1207.60 1207.91 1207.99 1208.10 1208.90 1209.10 1209.21 1209.22 ng HeadiNo.
12.07 12.08 12.09 [Issue 1] 214 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 292 523 00 292 524 00 292 525 00 292 526 00 292 529 00 292 530 00 292 549 00 292 590 00 054 841 00 054 842 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% Free or not continued uding seeds crushed or iflorum Lam., Lolium ants (incl on Impor neither ground nor powdered FIRST SCHEDULE pulin whether or not cut, Tariff Descripti-- Kentucky blue grass (Poa pratensis L.) seed perenne L.) seed principally for their flowers Other -- Fescue seed -- Rye grass (Lolium mult-- Timothy grass seed -- Other - Seeds of herbaceous plants cultivated - -- Vegetable seeds-- Other Hop cones, fresh or dried, whetherground, powdered or in the form of pellets; lupulin.
- Hop cones, nor in the form of pellets - Hop cones, ground, powdered or in the form of pellets; luPlants and parts of pland fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes; fresh or dried,powdered.
Tariff No.
1209.23.00 1209.24.00 1209.25.00 1209.26.00 1209.29.00 1209.30.00 1209.91.00 1209.99.00 1210.10.00 1210.20.00 H.S.
Code 1209.23 1209.24 1209.25 1209.26 1209.29 1209.30 1209.91 1209.99 1210.10 1210.20 ng HeadiNo.
12.10 12.11 215 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 292 410 00 292 420 00 292 493 00 292 494 00 292 491 00 292 492 00 292 499 00 054 891 00 292 970 00 054 850 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% e continued not ground; ncluding unroasted on Impor FIRST SCHEDULE and other algae Tariff DescriptiOther - Liquorice roots - Ginseng roots - Coca leaf - Poppy straw - --- For Pharmaceutical purposes e.g.
Cinchona bark --- Pyrethrum --- Other Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether orfruit stones and kernels and other vegetable products (ichicory roots of the variety Cichorium intybus) of a kind used primarily for human consumption, not elsewherspecified or included.
- Locust beans, including locust bean seeds - Seaweeds- Apricot, peach (including nectarine) or plum stones and kernels Tariff No.
1211.10.00 1211.20.00 1211.30.00 1211.40.00 1211.90.10 1211.90.20 1211.90.90 1212.10.00 1212.20.00 1212.30.00 H.S.
Code 1211.10 1211.20 1211.30 1211.40 1211.90 1212.10 1212.20 1212.30 ng HeadiNo.
12.12 [Issue 1] 216 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 054 870 00 054 899 00 081 110 00 081 120 00 081 130 00 Duty t 15% 15% 15% 15% 15% continued fodder roots, hay, or not in the form of on Impor FIRST SCHEDULE Tariff DescriptiOther: - -- Sugar beet -- Other Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
Swedes, mangolds,lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whetherpellets.
- Lucerne (alfalfa) meal and pellets - Other Tariff No.
1212.91.00 1212.99.00 1214.10.00 1214.90.00 H.S.
Code 1212.91 1212.99 1213.00 1213.00.00 1214.10 1214.90 ng HeadiNo.
12.13 12.14 217 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of 04); Unit Quantity Kg Kg No.
(heading 17.
SITC 292 210 00 292 220 00 39); s or aqueous solutions of Duty ed for the manufacture of beverages t Free Free extract of hops, extract of aloes and opium.
m, of alkaloids (heading 29.ns and continued cted oleoresins, aqueous distillate ight of sucrose or put up as confectionery than 50% by weight chicle or similar natural gums (heading 40.01).
resins, gum-resi blood-grouping reagents (heading 30.06); 01 or 32.03); odoriferous substances of a kind ustion Impor FIRST SCHEDULE ha, guayule, , to liquorice extract and extract of pyrethruTariff DescripLac; natural gums,oleoresins (for example, balsams).
- Lac - Gum Arabic inter alia aps or extracts constituting alcoholic beverages (Chapter 22); or preparations based on Tariff No.
1301.10.00 1301.20.00 CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 02 applies, able ser 33); or Liquorice extract containing more than 10% by weMalt extract (heading 19.01); Extracts of coffee, tea or mat (heading 21.01); VegetCamphor, glycyrrhizin or other products of heading 29.14 or 29.38; Concentrates of poppy straw containing less Medicaments of heading 30.03 or 30.04 orTanning or dyeing extracts (heading 32.Essential oils, concretes, absolutes, resinoids, extraessential oils(ChaptNatural rubber, balata, gutta-percH.
S.
Code 1301.10 1301.20 Heading 13.The heading does not apply to (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) ng Note.
1.- HeadiNo.
13.01 [Issue 1] 218 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 292 290 00 292 941 00 292 943 00 292 945 00 292 947 00 292 949 10 292 949 20 292 949 90 292 950 00 292 961 00 292 965 00 292 969 00 Duty t Free 15% Free Free Free 15% Free Free Free 15% Free Free s continued ates and pectates; on Impor whether or not modified, e and thickeners, whether or not FIRST SCHEDULE ilages Tariff DescriptiVegetable saps and extracts; pecticsubstances, pectinagar-agar and other mucilages and thickeners,derived from vegetable products.
- Vegetable saps and extracts: containing rotenone Other - Other -- Opium -- Of liquoric-- Of hops -- Of pyrethrum or of the roots of plant-- --- Papain, crude --- Sisal sludge extracts --- Other - Pectic substances, pectinates and pectates - Mucilages and thickeners, whether or not modified, derived from vegetable products: -- Agar-agar -- Mucmodified, derived from locust beans, locust bean seeds or guar seeds-- Other Tariff No.
1301.90.00 1302.11.00 1302.12.00 1302.13.00 1302.14.00 1302.19.10 1302.19.20 1302.19.90 1302.20.00 1302.31.00 1302.32.00 1302.39.00 H.S.
Code 1301.90 1302.11 1302.12 1302.13 1302.14 1302.19 1302.20 1302.31 1302.32 1302.39 ng HeadiNo.
13.02 219 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of of Unit Quantity Kg Kg Kg No.
SITC 292 310 00 292 320 00 292 390 00 rials.
e Duty t Section XI: vegetable materials or fibres 15% 15% 15% ngthwise, cut to length, rounded at the ends, continued textiles, however prepared, or other vegetable materials ture ofitable for use only as textile mat u hem s tufts for broom or brush making (heading 96.03).
or dyed), split osier, reeds and the like, to rattan cores and to drawn or split tion Impor FIRST SCHEDULEily in the manufac ELSEWHERE SPECIFIED OR INCLUDED ing products which are to be classified in polished , to bamboos (whether or not split, sawn ley to chipwood (heading 44.04).
Tariff DescripVegetable materials of a kind used primarily for plaiting (for example,bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cerealstraw, and lime bark).
- Bamboos - Rattans - Other inter alia not appl Tariff No.
1401.10.00 1401.20.00 1401.90.00 CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT 02 does not apply to wood wool (heading 44.05).
H.
S.
Code 1401.10 1401.20 1401.90 This Chapter does not cover the followvegetable materials of a kind used primarwhich have undergone treatment so as to render tHeading 14.01 applies, bleached, rendered non-inflammable,rattans.
The heading doesHeading 14.Heading 14.03 does not apply to prepared knots or ng Notes.1.- 2.- 3.- 4.- HeadiNo.
14.01 [Issue 1] 220 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 292 920 00 292 930 00 292 991 10 292 991 20 292 991 30 292 991 90 263 200 00 292 999 10 Duty t 15% 15% 15% 15% 15% 15% 15% 15% hanks n continued t put up as a layer on Impor vegetable hair and eel-ooms or in brushes (for FIRST SCHEDULE Tariff DescriptiVegetable materials of a kind used primarily as stuffing or as padding (for example, kapok,grass), whether or nowith or without supporting material.
Vegetable materials of a kind used primarily in brexample, broom-corn, piassava, couch-grass and istle), whether or not ior bundles.
Vegetable products not elsewhere specified or included.
- Raw vegetable materials of a kind used primarily in dyeing or tanning --- Mangrove bark Other --- Wattle bark --- Annatto seed, whole or powdered --- Other - Cotton linters - --- Hard seed, pips, hulls and nuts of a kind used for curving (for example corozo and dom) Tariff No.
1404.10.10 1404.10.20 1404.10.30 1404.10.90 1404.20.00 1404.90.10 H.S.
Code 1402.00 1402.00.00 1403.00 1403.00.00 1404.10 1404.20 ng HeadiNo.
14.02 14.03 14.04 221 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg No.
SITC 292 999 20 292 999 90 Duty t 15% 15% ured, which are to be classified in the heading continued hes, soap, perfumery, cosmetic or toilet preparations, AND OILS AND THEIR CLEAVAGE PRODUCTS; s, merely denat and their fractions.
h and wool grease residues fall in heading 15.22.
AND OILS AND THEIR CLEAVAGE PRODUCTS c han 15% of the products of heading 04.05 (generally Chapter 21); pit on Impor olives by solvent extraction (heading 15.10).
FIRST SCHEDULE 02).
Tariff Descripti--- Pyrethrum marc --- Other PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Tariff No.
1404.90.20 1404.90.90 ed from oils (heading 40.
es (heading 23.01) or residues of headings.
23.04 to 23.06; 09 does not apply to oils obtained from18 does not cover fats or oils or their fraction H.S.
Code SECTION III ANIMAL OR VEGETABLE FATSCHAPTER 15 ANIMAL OR VEGETABLE FATS Pig fat or poultry fat of heading 02.09;Cocoa butter, fat or oil (heading 18.04); Edible preparations containing by weight more tGreavFatty acids, prepared waxes, medicaments, paints, varnissulphonated oils or other goods of Section VI; or Factice deriv ng This Chapter does not cover (a) (b) (c) (d) (e) (f) Heading 15.Heading 15.appropriate to the corresponding undenatured fats and oilsSoap-stocks, oil foots and dregs, stearin pitch, glycerol HeadiNo.
Notes.1.- 2.- 3.- 4.- [Issue 1] 222 [Rev.
2012] CAP.
472 Customs and Excise means the een imported, excluding any UDE if they have undergone no order to separate the oils from solid s.
If obtained by extraction, an oil shall ange in colour, odour or taste when 7 low erucic acid rape of colza oilValues or centrifugal force, has bchemical procesAbove 20 Red 2 to 5 50.6 to 55.1 190.1 to 201.
continued be classified as crude if in addition to (a) above the expression essure, shall be considered CR0 to 0.40.6 to 1.7 41.1 to 47.00 to 0.6 her physical or Symbol ugation or filtration, provided that, in provided that it has undergone no ch 00, palm oil shall OH/g C12:0 C14:0 C16:0 C16:1 FIRST SCHEDULE Typical K 1514.11 and 1514.19,s, fractionation or ot CharacteristicsAcid the corresponding oil obtained by pressure.
h Identity Colour (5.25 lovibond cell) Free Fatty Acid (as palmitic)% Iodine Value wijs Saponification value mg.Fatty h has an erucic acid content of less than 2% by weight.
sing other than decantation, centrifit complies with the following chemical characteristics 1.
2.
3.
4.
Composition, % Fatty Acid LauricMyristic Palmitoleic Fixed vegetable oils, fluid or solid, obtained by prprocesparticles only mechanical force, such as gravity, pressure absorption filtering procescontinue to be considered as CRUDE, compared witFor the purpose of Tariff No.
1511.10.(i) For the purposes of subheadings fixed oil whic(a) (b) Subheading Note 1.
ADDITIONAL NATIONAL NOTES 5.
223 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg or bleached or No.
SITC 411 200 00 411 321 00 411 322 00 411 329 00 411 330 00 411 110 00 411 120 00 411 130 00 Duty t process or neutralized, 15% 25% Free 30% 15% 5% 5% 15% continued ng 02.09 or 15.03.
3.7 to 5.66.6 to 11.90 to 0.8 Symbol , whether or not refined, s not undergone any absorption filtering tion Imporer oils FIRST SCHEDULE C18:0 C18:2 C18:3 dergone any physical or chemical process.
Tariff DescripPig fat (including lard) and poultry fat, other than that of headiFats of bovine animals, sheep or goats, other than those of heading 15.03.
--- Raw, not rendered --- Tallow (including premier just) --- Other Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
Fats and oils and their fractions, of fish or marine mammalbut not chemically modified.
- Fish-liver oils and their fractions - Fats and oils and their fractions, of fish, other than liv- Fats and oils and their fractions, of marine mammals Tariff No.
1502.00.10 1502.00.20 1502.00.90 1504.10.00 1504.20.00 1504.30.00 Composition, % Stearic Linoleic Linolenic It has not been fractionated, has deodorized, nor has it un (ii) H.
S.
Code 1501.00 1501.00.00 1502.00 1503.00 1503.00.00 1504.10 1504.20 1504.30 ng HeadiNo.
15.01 15.02 15.03 15.04 [Issue 1] 224 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 411 350 00 411 390 00 421 110 00 421 190 00 421 310 00 421 390 00 421 410 00 421 420 00 421 490 00 Duty t Free 15% 5% 30% 5% 30% 15% 30% 15% or fined, or not e continued ned, but not not r fractions, obtained or not refi on Impor her or not degummed fined, but not chemically mal fats and oils and their e FIRST SCHEDULE ani oils and their Tariff DescriptiWool grease and fatty substances derived therefrom (including lanolin).
Otherfractions, whetherchemically modified.
Soya-bean oil and its fractions, whethernot refined, but not chemically modified.
- Crude oil, whet- Other Ground-nut oil and its fractions, whetheror not rmodified.
- Crude oil - Other Olive oil and its fractions, whetherrefined, but not chemically modified.
- Virgin - Other Othersolely from olives, whether orbut not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
Tariff No.
1507.10.00 1507.90.00 1508.10.00 1508.90.00 1509.10.00 1509.90.00 H.S.
Code 1505.00 1505.00.00 1506.00 1506.00.00 1507.10 1507.90 1508.10 1508.90 1509.10 1509.90 1510.00 1510.00.00 ng HeadiNo.
15.05 15.06 15.07 15.08 15.09 15.10 225 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 422 210 00 422 290 00 421 511 00 421 519 00 421 591 00 421 599 00 421 210 00 421 290 00 Duty t Free 30% 5% 5% 30% 30% Free 30% continued ower or cotton-seed her or not gossypol has on Impor of sunflower seed, refined or and its fractions, but not whetd FIRST SCHEDULE oil,e Tariff DescriptiOther Crude Palm oil and its fractions, whether or not refined, but not chemically modified.
- Crude oil - - Other palm oil and its fractions refined but not chemically modified Sunflower-seed, saffloil and fractions thereof, whether or not refined, but not chemically modified.
- Sunflower-seed or safflower oil and fractions thereof: --- Sunflower seed oil, crude --- Safflower seed oil, Crude --- Other oil semi-refined,chemically modified --- other - Cotton-seed oil and its fractions: -- been remov-- Other Tariff No.
1511.10.00 1511.90.00 1512.11.10 1512.11.20 1512.19.10 1512.19.20 1512.29.00 H.S.
Code 1511.10 1511.90 1512.11 1512.19 1512.21 1512.21.00 1512.29 ng HeadiNo.
15.11 15.12 [Issue 1] 226 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 422 310 00 422 390 00 422 411 00 422 412 00 422 491 00 422 492 00 421 710 00 421 790 00 421 711 00 Duty t5% 30% 5% 15% 30% 30% 5% 30% 5% continued d oil and fractions palm kernel or babassu on Impor FIRST SCHEDULE colza or mustar Tariff DescriptiCoconut (copra),oil and fractions thereof, whether or not refined, but not chemically modified.
- Coconut (copra) oil and its fractions: - Palm kernel or babassu oil and fractions thereof: -- Crude oil:Other Rape,thereof, whether or not refined, but not chemically modified.
Other -- Crude oil -- Other --- Palm kernel oil --- Babassu oil -- --- Palm kernel oil --- Babassu oil - Low erucic acid rape or colza oil and its fractions: -- Crude oil -- Other - -- Crude oil Tariff No.
1513.11.00 1513.19.00 1513.21.10 1513.21.20 1513.29.10 1513.29.20 1514.11.00 1514.19.00 1514.91.00 H.S.
Code 1513.11 1513.19 1513.21 1513.29 1514.11 1514.19 1514.91 ng HeadiNo.
15.13 15.14 227 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 421 799 00 422 110 00 422 190 00 421 610 00 421 690 00 422 500 00 422 910 00 421 800 00 422 999 10 422 999 20 422 999 90 Duty t 30% 5% 30% 5% 30% 15% 15% 15% 25% 15% 35% continued ls and their e fats and oils fied or elaidinised, e fats and oi on Imporjoba oil) and their fractions, o not refined, but not further FIRST SCHEDULE Tariff Descripti-- Other Other fixed vegetabl(including jwhether or not refined, but not chemically modified.
- Linseed oil and its fractions: - Maize (corn) oil and its fractions: Other -- Crude oil -- Other -- Crude oil -- Other - Castor oil and its fractions - Tung oil and its fractions - Sesame oil and its fractions - --- Hemp-seed oil --- Jojoba oil --- Other Animal or vegetablfractions, partly or wholly hydrogenated, inter-esterified, re-esteriwhether orprepared.
Tariff No.
1514.99.00 1515.11.00 1515.19.00 1515.21.00 1515.29.00 1515.30.00 1515.40.00 1515.50.00 1515.90.10 1515.90.20 1515.90.90 H.S.
Code 1514.99 1515.11 1515.19 1515.21 1515.29 1515.30 1515.40 1515.50 1515.90 ng HeadiNo.
15.15 15.16 [Issue 1] 228 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 431 211 00 431 212 00 431 213 00 431 219 00 431 220 00 091 010 00 091 090 00 431 100 00 Duty t 15% 15% 15% 15% 35% 35% 30% 35% se oils or continued oils of this ls and their ng 15.16.
t gas or otherwi ing liquid margarine e fats and oi on Impor FIRST SCHEDULE ng 15.16; inedible mixtures of Tariff Descripti- Animal fats and oils and their fractions --- Fish liver oils and their fractions --- Other fish liver oils and their fractions --- Fats and oils and their fractions, of marine mammals --- Other - Vegetable fats and oils and their fractions Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats orChapter, other than edible fats ortheir fractions of headi- Margarine, exclud- Other Animal or vegetablfractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inerchemically modified, excluding those of headipreparations of animal or vegetable fats or oils of this chapter, not elsewhere specified or included.
Tariff No.
1516.10.10 1516.10.20 1516.10.30 1516.10.90 1516.20.00 1517.10.00 1517.90.00 H.S.
Code 1516.10 1516.20 1517.10 1517.90 1518.00 1518.00.00 ng HeadiNo.
15.17 15.18 229 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 512 220 00 431 410 00 431 421 00 431 429 00 431 331 00 431 339 00 Duty t 15% Free Free 15% 15% 15% om the continued water and on Impor FIRST SCHEDULE Tariff DescriptiGlycerol, crude; glycerolglycerol lyes.
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
Other - Vegetable waxes- --- Spermaceti --- Other Degras; residues resulting frtreatment of fatty substances or animal or vegetable waxes.
--- Degras --- Other Tariff No.
1521.10.00 1521.90.10 1521.90.90 1522.00.10 1522.00.90 H.S.
Code 1520.00 1520.00.00 1521.10 1521.90 1522.00 ng HeadiNo.
15.20 15.21 15.22 [Issue 1] 230 [Rev.
2012] CAP.
472 Customs and Excise ht e of meat, meat meat, meat offal, apply to the stuffed by compression or by the preparationscommon names only, are of of sausage, means be taken of small quantities of any by weightssified in the heading of Chapter 16 l.
This subheading takes precedence over.
These provisions do not agglomerated either directly 04.
sed preparations16.04 or 16.05 under their continued ate by weightfor seasoning, preservation or other purposes.
Thes rtebrates, or any combination thereof.
In cases where the fant food or for dietetic purposes, in containers of a net weig of meat or meat offa ustaceans, molluscs or other aquatic invertebrates, prepared or homogeni heading ation of this definition no account is to visible pieces FIRST SCHEDULE the products mentioned above, it is claity of provided that they contain more than 20% eparations of heading 21.03 or 21.04.
in the subheadings ofin Chapter 3 under the same name.
means products which have been or components which predomin MOLLUSCS OR OTHER AQUATIC INVERTEBRATES TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES pellets SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, In this Section the term addition of a binder in a proportion not exceeding 3% by weight.
This Chapter does not cover meat, meat offal, fish, crpreserved by the processes specified in Chapter 2 or 3 or heading 05.Food preparations fall in this Chapterblood, fish or crustaceans, molluscs or other aquatic invepreparation contains two or more of corresponding to the componentproducts of heading 19.02 or to the prFor the purposes of subheading 1602.10, the expression offal or blood, finely homogenised, put up for retail sale as incontent not exceeding 250 g.
For the applicingredients which may have been added to the preparation preparations may contain a small quantall other subheadings of heading 16.02.
The fish and crustaceans specified the same species as those mentioned Note.
1.- Notes.1.- 2.- Subheading Notes.1.- 2.- 231 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 017 200 00 098 110 00 017 300 00 017 410 00 017 420 00 017 490 00 017 510 00 017 520 00 017 590 00 017 610 00 017 690 00 017 900 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% continued 05: Gallus domesticus tion Impor preparations ng preparations of blood of any FIRST SCHEDULE Tariff DescripSausages and similar products, of meat, meat offal or blood; food preparations based on these products.
Other prepared or preserved meat, meat offal or blood.
Homogenised - Of poultry of heading 01.-- Of fowls of the species- Of swine: -- Shoulders and cuts thereof -- Other, including mixtures - of bovine animals --- Other - Other, includianimal - - Of liver of any animal -- Of turkeys -- Other -- Hams and cuts thereof --- Canned beef Tariff No.
1602.20.00 1602.31.00 1602.32.00 1602.39.00 1602.41.00 1602.42.00 1602.49.00 1602.50.10 1602.50.90 1602.90.00 H.
S.
Code 1601.00 1601.00.00 1602.10 1602.10.00 1602.20 1602.31 1602.32 1602.39 1602.41 1602.42 1602.49 1602.50 1602.90 ng HeadiNo.
16.01 16.02 [Issue 1] 232 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 017 110 00 017 190 00 037 110 00 037 121 00 037 129 00 037 130 00 037 140 00 037 151 00 037 159 00 037 160 00 037 170 00 037 211 00 037 212 00 Duty t 35% 35% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% c .) continued Sarda spp ces of meat, fish or and brisling or sprats on Imporices of meat FIRST SCHEDULE Tariff DescriptiExtracts and juicrustaceans, molluscs or other aquatic invertebrates.
--- Extracts and ju--- Other Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.- Fish, whole or in pieces, but not minced: -- Salmon -- Herrings -- Sardines, sardinella-- Tunas, skipjack and bonito (-- Mackerel -- Anchovies-- Other - Other prepared or preserved fish - Caviar and caviar substitutes Crustaceans, molluscs and other aquatiinvertebrates, prepared or preserved.
- Crab - Shrimps and prawns Tariff No.
1603.00.10 1603.00.90 1604.11.00 1604.12.00 1604.13.00 1604.14.00 1604.15.00 1604.16.00 1604.19.00 1604.20.00 1604.30.00 1605.10.00 1605.20.00 H.S.
Code 1603.00 1604.11 1604.12 1604.13 1604.14 1604.15 1604.16 1604.19 1604.20 1604.30 1605.10 1605.20 ng HeadiNo.
16.03 16.04 16.05 233 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of , in Unit Quantity Kg Kg Kg No.
refined sugar which SITC 037 213 00 037 219 00 037 220 00 or other products of heading means Duty t 15% 15% 15% means sugar whose content of sucrose by weight continued ltose, glucose and fructose) raw sugarrefined sugar for industrial use less than 99.5.
on Impor FIRST SCHEDULE coa (heading 18.06); o Tariff Descripti- Lobster - Other crustaceans - Other CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY containing c Tariff No.
1605.30.00 1605.40.00 1605.90.00 H.S.
Code 1605.30 1605.40 1605.90 Sugar confectioneryChemically pure sugars (other than sucrose, lactose, ma29.40; or Medicaments or other products of Chapter 30.
Polarimeter reading of 99.8 degrees or more.
Colour in solution ICUMSA Units (Max) 60.
Invert sugar content, % mm (Max) 0.04.
Moisture, % mm (Max) 0.07.
ng This Chapter does not cover (a) (b) (c) For the purposes of subheadings.
1701.11 and 1701.12,the dry state, corresponds to a polarimeter reading ofFor the purposes of Tariff No.
1701.99.90 the expression meets the following quantitative criteria (i) (ii) (iii) (iv) ONAL NOTES HeadiNo.
Note.
1.- Subheading Note.
1.- NATI1.
[Issue 1] 234 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 061 111 00 061 119 00 061 120 00 061 211 00 061 219 00 061 291 00 061 299 00 Shs.
Duty t Kg.
15% Per Kg.
Shs.
12.00 or 100% Per 12.00 or 100% Per Kg.
Shs.
12.00 or 100% Per Kg.
Shs.
12.00 or 100% Per Kg.
Shs.
12.00 or 100% Per Kg.
Shs.
12.00 or 100% e continued 8 degrees ontaining added flavouring er reading of 99.5 degrees reading of 99.5 degrees or reading of more than 99.8 tion Impor FIRST SCHEDULE Tariff DescripCane or beet sugar and chemically pursucrose, in solid form.
- Raw sugar not cOther Other: matter or more but less than 99.Other or colouring matter: -- Cane sugar --- Jaggery --- -- Beet sugar - -- Containing added flavouring or colouring --- Of a polarimet-- Of a polarimeter reading of more than 99.8 degrees -- -- Of a polarimetermore but less than 99.8 degrees --- Of a polarimeter degrees Tariff No.
1701.11.10 1701.11.90 1701.12.00 1701.91.10 1701.91.90 1701.99.10 1701.99.90 H.
S.
Code 1701.11 1701.12 1701.91 1701.99 ng HeadiNo.
17.01 235 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 061 911 00 061 919 00 061 920 00 061 931 00 061 941 00 061 942 00 06194200 061 950 00 Duty t 15% 15% 15% 15% Free Free 15% 15% ng he dry continued ose and fructose, in colouring matter; lactose, calculated amel.
on Impor an 20% by weight of fructose.
pure fructose FIRST SCHEDULE sed as anhydrous but less than 50% by weight of Tariff DescriptiOther sugars, including chemically pure lactose, maltose, glucsolid form; sugar syrups not containiadded flavouring orartificial honey, whether or not mixed with natural honey; car- Lactose and lactose syrup: -- Containing by weight 99% or more lactose, expreson the dry matter -- Other - Maple sugar and maple syrup -- Glucose and dextrose including syrup not containing fructose or containing in tstate less th--- Glucose and dextrose including syrup containing in the dry state at least 20% by weightfructose excluding invert sugar --- Dextrose monohydrate (Medicinal Glucose) other --- - Chemically Tariff No.
1702.11.00 1702.19.00 1702.20.00 1702.30.00 1702.40.10 1702.40.20 1702.50.00 H.S.
Code 1702.11 1702.19 1702.20 1702.30 1702.40 1702.40.90 1702.50 ng HeadiNo.
17.02 [Issue 1] 236 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 061 960 00 061 990 00 061 510 00 061 590 00 062 210 00 062 290 00 hs.
hs.
Duty Ks Ks t Kg Kg 15% Free 15% 15% Per 70.00 or 35% Per 70.00 or 35% rt sugar continued e ontaining in the dry ng cocoa.
her or not sugar-coated on Impor ng invert sugar and other sugar es s FIRST SCHEDULE of fructose, excluding inv confectionery (including white Tariff Descripti- Other fructose and fructose syrup, containing in the dry state more than 50% by weight- Other, includiand sugar syrup blends cstate 50% by weight of fructose.
Molasses resulting from the extraction or refining of sugar.
- Cane molas- Other Sugarchocolate), not containi- Chewing gum, whetOther - Tariff No.
1702.60.00 1702.90.00 1703.10.00 1703.90.00 1704.10.00 H.S.
Code 1702.60 1702.90 1703.10 1703.90 1704.10 1704.90 1704.90.00 ng HeadiNo.
17.03 17.04 237 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise food of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 072 100 00 072 500 00 072 310 00 072 320 00 072 400 00 072 200 00 073 100 00 22.02, 22.08, 30.03 or 30.04.
Duty t Note 1 to this Chapter, otherFree 35% to 15% 15% 15% Free Free ns o continued ning added .03, 19.01, 19.04, 19.05, 21.05, not defatted.
ng cocoa and, subject nd oil.
tion Impor , containing added sugar or of heading 04 powder FIRST SCHEDULEonery containi ning cocoa.
Tariff DescripCocoa beans, whole or broken, raw orroasted.
Cocoa shells, husks, skins and other cocoa waste.
Cocoa paste, whether orCocoa butter, fat aCocoa powder, not contaisugar or other sweetening matter.
Chocolate and other food preparaticontaiCocoa other sweetening matter - Other, in blocks, slabs or bars: - Not defatted - Wholly or partly defatted - CHAPTER 18 COCOA AND COCOA PREPARATIONS coa.
sugar confectio Tariff No.
1803.10.00 1803.20.00 ng 18.06 includesH.
S.
Code 1801.00 1801.00.00 1802.00 1802.00.00 1803.10 1803.20 1804.00 1804.00.00 1805.00 1805.00.00 1806.10 1806.10.00 This Chapter does not cover the preparationsHeadipreparations containing cng Notes.1.- 2.- HeadiNo.
18.01 18.02 18.03 18.04 18.05 18.06 [Issue 1] 238 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 073 200 00 073 311 00 073 319 00 073 321 00 073 329 00 073 910 00 073 920 00 073 990 00 Duty t Per Kg Kshs.
70.00 or 35% 35% 35% 35% 35% 35% 35% 35% form in continued on Imporions in blocks or slabs or bars FIRST SCHEDULE Tariff Descripti Filled Other - Other preparatweighing more than 2 Kg or in liquid or paste,powder granular or other bulkcontainers or immediate packing of a content exceeding 2 Kg - --- Chocolate confectionery --- Other -- Not filled --- Chocolate confectonery --- Other - --- Chocolate powder, paste and coatings --- Other food preparations containing cocoa --- Other Tariff No.
1806.20.00 1806.31.10 1806.31.90 1806.32.10 1806.32.90 1806.90.10 1806.90.20 1806.90.90 H.S.
Code 1806.20 1806.31 1806.32 1806.90 ng HeadiNo.
239 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 06).
re than 20% by weight of rtebrates, or any combination animal feeding (heading 23.09); ables (heading 11.06).
cocoa calculated on a totally defatted of heading 18.06 (heading 18.
means prepared or processed to an extent er, other than flour, meal or powder of dried vegetables continued food preparations containing momolluscs or other aquatic invehan 6% by weightse prepared h, specially prepared for use in dried leguminous veget ions containing cocoa of otherwi FIRST SCHEDULEPASTRYCOOKS PRODUCTS containing more tpression rom flour or from starc of or Notes to Chapter 10 or 11.
mean 01 cereals groats of Chapter 11; meal icles made f means and 12), of potatoes (heading 11.05) or of chocolate or other food preparat CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; goatsflourh term terms Cereal flour and meal of Chapter 11, and Flour, meal and powder of vegetable origin of any Chapt(heading 07.04 does not cover preparations Except in the case of stuffed products of heading 19.02, sausage, meat, meat offal, blood, fish or crustaceans, thereof (Chapter 16); Biscuits or other artor Medicaments or other products of Chapter 30.
The The (1) (2) This Chapter does not cover (a) (b) (c) For the purposes of heading 19.Heading 19.basis or coated witFor the purposes of heading 19.04, the exbeyond that provided for in the headings Notes.1.- 2.- (a) (b) 3.- 4.- [Issue 1] 240 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 098 930 00 048 500 00 098 941 00 098 949 00 Duty t 35% 35% 15% 35% ations of continued ns of flour, epar o cooked or stuffed ng 04.01 to 04.04, not other substances) or es, lasagne, gnocchi, tion Impor r infant use, put up for retail doughs for the preparation of fo ed.
FIRST SCHEDULEning cocoa or containing less than ning cocoa or containing less than wares of heading 19.05 epar Tariff DescripMalt extract; food preparatigroats, meal, starch or malt extract, not contai40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food prgoods of headicontai5% by weight of cocoa calculated on a totally deffated basis, not elsewhere specified or included.
Preparationssale - Mixes and bakersOther Pasta, whether or not(with meat orotherwise prepared, such as spaghetti, macaroni, noodlravioli, cannelloni; couscous, whether or not pr - --- Malt Extracts --- Other Tariff No.
1901.20.00 1901.90.10 1901.90.90 H.
S.
Code 1901.10 1901.10.00 1901.20 1901.90 ng HeadiNo.
19.01 19.02 241 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 048 311 00 048 319 00 098 911 00 098 912 00 098 919 00 056 450 00 048 110 00 048 160 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% ns continued se prepared, not ained from unroasted ed or included.
obtained by the swelling or on Impor FIRST SCHEDULEaining eggs cous Tariff Descripti- Uncooked pasta, not stuffed or otherwise prepared: -- Cont-- Other - Stuffed pasta, whether or not cooked or otherwise prepared - Other pasta - CousTapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
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 grai(except flour, groats and meal), pre-cooked, or otherwielsewhere specifi- Prepared foodsroasting of cereals or cereal products - Prepared foods obtcereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals Tariff No.
1902.11.00 1902.19.00 1902.20.00 1902.30.00 1902.40.00 1904.10.00 1904.20.00 H.S.
Code 1902.11 1902.19 1902.20 1902.30 1902.40 1903.00 1903.00.00 1904.10 1904.20 ng HeadiNo.
19.03 19.04 [Issue 1] 242 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 048 123 00 048 120 00 048 411 00 048 421 00 048 423 10 048 423 20 048 412 10 048 412 20 048 412 30 048 491 00 Duty t 35% 35% 35% 35% 35% 30% 15% 35% 35% 35% ng continued or not containi for pharmaceutical use, on Impor e FIRST SCHEDULE wares, whether itable for pharmaceutical use, sealing su Tariff Descripti- Bulgur wheat - Other Bread, pastry, cakes, biscuits and other bakercocoa; communion wafers, empty cachets of a kind suitablsealing wafers, rice paper and similar products.
- Crispbread - Gingerbread and the like - Sweet biscuits; waffles and wafers: -- Sweet biscuits - Rusks, toasted bread and similar toasted products: --- Rusks for infants --- Toasted bread and similar toasted products Other: -- Waffles & wafers--- Other rusks - --- Communion wafers, empty cachets of a kind swafers, rice paper and similar products Tariff No.
1904.30.00 1904.90.00 1905.10.00 1905.20.00 1905.31.00 1905.32.00 1905.40.10 1905.40.20 1905.40.30 1905.90.10 H.S.
Code 1904.30 1904.90 1905.10 1905.20 1905.31 1905.32 1905.40 1905.90 ng HeadiNo.
19.05 243 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of r Unit Quantity Kg Kg Kg Kg rm of suga o.
No.
SITC 048 492 00 048 493 00 048 494 00 048 499 00 Duty 02.
t at offal, blood, fish or crustaceans, 35% 35% 35% 35% means obtained by heat treatment at meat, me continued 04.
tes, sugar-coated almonds or the like in the f, only those products of Chapter 7 or of heading 11.05 or Chapter 8) which have been prepared or preserved by the processes specified in Chapter 7, 8 or 11; weight of sausage,t pasobtained by cooking oduct through reduction of water content and other means on Impor any combination thereof (Chapter 16); or 7% or more is to be classified in heading 20.
FIRST SCHEDULE than 20% byate confectionery (heading 18.06).
Tariff Descripti--- Biscuits other than sweet biscuits --- Ordinary bread, gluten bread and unleavened bread --- Other bread --- Other ood preparations of heading 21.
04) or chocol ng 20.07, the expression containing more Tariff No.
1905.90.20 1905.90.30 1905.90.40 1905.90.90 of headi (heading 17.
ses other than those referred to in Note 1 (a).
juice the dry weight content of which is H.S.
Code CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS Vegetables, fruit or nuts, prepared or preserved byFood preparationsmolluscs or other aquatic invertebrates, or Homogenised composite fopheric pressure to increase the viscosity of a pr ng This Chapter does not cover (a) (b) (c) Headings.
20.07 and 20.08 do not apply to fruit jellies, fruiconfectioneryHeadings.
20.01, 20.04 and 20.05 cover, as the case may be11.06 (other than flour, meal and powder of the products ofprocesTomatFor the purposesatmos HeadiNo.
Notes.1.- 2.- 3.- 4.- 5.- [Issue 1] 244 [Rev.
2012] CAP.
472 Customs and Excise hyh ue of Brix valUnit Quantity Kg Kg means juices of vegetables, of fruit, finel the reading is weight content not No.
preparations SITC 056 711 00 056 719 00 preparations of a net weight content not her subheadings of heading ed for 20C if l ot meansainers means Duty t containing added spirit small quantities of any ingredients whic small quantities of any ingredients whic 35% 35% .61 and 2009.71, the expression y sed vegetablessed preparations continued vation or other purposes.
These preparations may contain a vation or other purposes.
These preparations may contain a hydrometer or of refractive index expressed in terms of temperature of 20C or correct r dietetic purposes, in contetetic purposes, in containers of a nettakes precedence over all other subheadings of heading 20.07.
homogeni2005.10 takes precedence over alhomogeni10 juices, unfermented and not food or fo tion Impor fruit, nuts and other edible FIRST SCHEDULE infantis definition no account is to be taken ofis definition no account is to be taken of 10, the expression 2009.12, 2009.21, 2009.31, 2009.41, 2009ained from a refractometer, at a Tariff DescripVegetables,parts of plants, prepared or preserved bvinegar or acetic acid.
- Cucumbers and gherkins - Other ng 2005.10, the expression ng 2007.
Tariff No.
2001.10.00 2001.90.00 crose content obt u the direct reading of degrees Brix obtained from a Brix H.
S.
Code 2001.10 2001.90 For the purposes of heading 20.09, the expression of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
For the purposes of subheadifinely homogenised, put up for retail sale asexceeding 250 g.
For the application of thmay have been added to the preparation for seasoning, presersmall quantity of visible pieces of vegetables.
Subheading 20.05.For the purposes of subheadihomogenised, put up for retail sale as infant food or for diexceeding 250 g.
For the application of thmay have been added to the preparation for seasoning, presersmall quantity of visible pieces of fruit.
Subheading 2007.For the purposes of subheadings meanspercentage smade at a different temperature.
ng 6.- Subheading Notes.1.- 2.- 3.- HeadiNo.
20.01 245 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 056 720 00 056 731 00 0567370 056 739 00 056 741 00 056 749 00 056 746 00 056 610 00 056 690 00 Duty t 35% 35% 15% 35% 35% 35% 35% 35% 35% gn ng acid, acid, cc continued us se than by vinegar or and mixtures of on Impor he genus Agaric FIRST SCHEDULE ozen, other than products of headi Tariff DescriptiTomatoes prepared or preserved otherwise than by vinegar or acetic acid.
Other - Tomatoes, whole or in pieces - --- Tomato puree --- Tomato paste concentrate --- Other Mushrooms and truffles, prepared or preserved otherwiacetic acid.
- Mushrooms of t- Truffles - Other Other vegetables prepared or preserved otherwise than by vinegar or acetifrozen, other than products of headi20.06.- Potatoes - Other vegetablesvegetables Other vegetables prepared or preserved otherwise than by vinegar or acetinot fr20.06.
Tariff No.
2002.10.00 2002.90.10 2002.90.70 2002.90.90 2003.10.00 2003.20.00 2003.90.00 2004.10.00 2004.90.00 H.S.
Code 2002.10 2002.90 2003.10 2003.20 2003.90 2004.10 2004.90 ng HeadiNo.
20.02 20.03 20.04 20.05 [Issue 1] 246 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 098 120 00 056 760 00 056 791 00 056 792 00 056 793 00 056 794 00 056 795 00 056 770 00 056 799 00 062 100 00 098 130 00 058 101 00 058 109 10 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% ned by continued spp.): and mixtures of not containing added or on Impor preparations fruit, nuts, fruit-peel and other FIRST SCHEDULE ng, whether Tariff Descripti- Homogenised vegetables - Potatoes - Peas (Pisum sativum) - Beans (Vigna spp., Phaseolusvegetables Vegetables,parts of plants, preserved by sugar (drained, glace or crystallised).
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtaicookisugar or other sweetening matter.
Homogenised Other -- Beans, shelled -- Other - Asparagus - Olives - Sweet corn (Zea mays var.
saccharata) - Other vegetables- -- Citrus fruit -- --- Jams Tariff No.
2005.10.00 2005.20.00 2005.40.00 2005.51.00 2005.59.00 2005.60.00 2005.70.00 2005.80.00 2005.90.00 2007.91.00 2007.99.10 H.S.
Code 2005.10 2005.20 2005.40 2005.51 2005.59 2005.60 2005.70 2005.80 2005.90 2006.00 2006.00.00 2007.10 2007.10.00 2007.91 2007.99 ng HeadiNo.
20.06 20.07 247 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 058 109 90 058 921 00 058 929 00 058 930 00 058 940 00 058 961 00 058 951 00 058 952 00 058 959 00 058 962 00 058 963 00 058 970 00 058 969 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% other continued on Impor FIRST SCHEDULE Tariff Descripti--- Other Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar orsweetening matter or spirit, not elsewhere specified or included.
- Nuts, ground nuts and other seeds, whether or not mixed together: -- Ground-nuts -- Other, including mixtures - Pineapples - Citrus fruit - Pears - Apricots - Cherries - Peaches, including nectarines- Strawberries - Other, including mixtures other than those of subheading 2008.19: -- Palm hearts -- Mixtures -- Other Tariff No.
2007.99.90 2008.11.00 2008.19.00 2008.20.00 2008.30.00 2008.40.00 2008.50.00 2008.60.00 2008.70.00 2008.80.00 2008.91.00 2008.92.00 2008.99.00 H.S.
Code 2008.11 2008.19 2008.20 2008.30 2008.40 2008.50 2008.60 2008.70 2008.80 2008.91 2008.92 2008.99 ng HeadiNo.
20.08 [Issue 1] 248 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
010 Kg 929 SITC 059 110 00 059 120 00 059122010 05912090 059 210 00 505929090 059 310 00 0 Duty t % 35% 35% 15% 35% 35% 535% 35% 15% 05991910 1 or not continued or other value exceeding 50 on Impor e ceeding 50 FIRST SCHEDULEning added spirit, whetherning added sugar Tariff DescriptiFruit juices (including grape must) and vegetable juices, unfermented and not contaicontaisweetening matter.
- Orange juicOther Other Other Other Other -- Frozen -- Not frozen, of a brix value not exceeding 20 --- --- Orange juice of a brix--- - Grape fruit juice: -- Of a brix value not exceeding 20 --- --- Grape fruit juice of a brix value exceeding 50 --- - Juice of any other single citrus fruit: -- Of a brix value not exceeding 20 -- --- Juice of any other single citrus fruit of a brix value ex 01.
92.
90 Tariff No.
2009.11.00 2009.12.00 2009.19.10 0 2009.21.00 2 2009.31.00 2009.39.10 H.S.
Code 2009.11 2009.12 2009.19 2009.19.90 2009.21 2009.29 2009.29.90 2009.31 2009.39 ng HeadiNo.
20.09 249 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 05939090 059 911 00 05991990 059 920 00 059 921 00 05992990 059 941 00 15994910 05994990 059 951 00 Duty t 35% 35% 15% 05991910 35% 35% 35% 15% 05992910 35% 35% 15% 35% 35% continued value exceeding 50.
on Impor FIRST SCHEDULE Tariff DescriptiOther - Pineapple juice: Other exceeding 50.
Other Other Other Other Other Other --- -- Of a brix value not exceeding 20 --- --- Pineapple fruit juice of a brix value --- - Tomato juice - Grape juice (including grape must): -- Of a brix value not exceeding 20 --- --- Grape juice and Grape must juice of a brix value exceeding 50.
--- - Apple juice: -- Of a brix value not exceeding 20 --- --- Apple juice of a brix--- --- --- Passion-fruit juice Tariff No.
2009.41.00 2009.49.10 2009.50.00 2009.61.00 2009.69.10 2009.71.00 2009.79.10 2009.80.10 H.S.
Code 2009.39.90 2009.41 2009.49 2009.49.90 2009.50 2009.61 2009.69 2009.69.90 2009.71 2009.79 2009.79.90 2009.80 ng HeadiNo.
[Issue 1] 250 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg preparations No.
means SITC 059 952 00 05995910 05995990 059 960 00 ng more than 20% by weight ebrates, or any combination Duty t meat, fish, vegetables or fruit, put up 15% 15% 35% 35% e food preparations PREPARATIONS E continued molluscs or other aquatic invertsed composit ingredients such as heading 21.03 or 21.04, containi value exceeding 50.
homogeni on Impor coffee in any proportion (heading 09.01); 1 (b) above are to be classified in heading 21.01.
two or more basic FIRST SCHEDULE ure of 12; t Tariff Descripti--- Black currant juice --- Other juice of a brixOther --- - Mixtures of juices CHAPTER 21 MISCELLANEOUS EDIBL ymes of heading 35.07.
Tariff No.
2009.80.20 2009.80.91 2009.90.00 a finely homogenised mix H.S.
Code 2009.80.99 2009.90 Mixed vegetables of heading 07.Roasted coffee substitutes containingFlavoured tea (heading 09.02); Spices or other products of headings.
09.04 to 09.10; Food preparations, other than the products described in of sausage, meat, meat offal, blood, fish or crustaceans, thereof (Chapter 16); Yeast put up as a medicament or other products of heading 30.03 or 30.04; or Prepared enz ng This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) Extracts of the substitutes referred to in NoteFor the purposes of heading 21.04, the expression consisting of HeadiNo.
Notes.1.- 2.- 3.- 251 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg oholic beverages No.
SITC 071 311 00 071 312 00 Duty t of alcoholic and non-alccan be rendered Ready To Drink (RTD) by 15% 15% weight content not exceeding 250 g.
For the ations may contain a small quantity of visible pieces of a basis of continued h with a basis of these or concentrates or.
containers of a net es or concentrates e or concentrates or with a NATIONAL NOTEStion Impor FIRST SCHEDULEis to be taken of small quantities of any ingredients which may be added to the ations of kind used for the manufacture alcoholic beverages or preparations which er, preparTariff DescripExtracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essencor with a basis of coffee.
- Extracts, essences and concentrates, of coffee, and preparations extracts, essencesbasis of coffee.
-- Extracts, essences and concentrates -- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee - Extracts, essences and concentrates, of tea or mate, and preparations witthese extracts, essenceswith a basis of tea or mat Tariff No.
2101.11.00 2101.12.00 ation of this definition, no account H.
S.
Code 2101.11 2101.12 2101.20 for retail sale as infant food or for dietetic purposes, in applicmixture for seasoning, preservation or other purposes.
Such preparingredients.
For the purposes of this Chaptdoes not include alcoholic and non-simple dilution (Chapter 22).
ng HeadiNo.
21.01 [Issue 1] 252 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 074 321 00 074 322 00 074 323 00 074 329 00 071 330 00 098 611 00 098 619 00 098 620 00 098 630 00 098 410 00 098 420 00 Duty t 15% 15% 15% 15% 15% 25% 15% 15% 20% 35% 35% ngs; epared continued dead (but not sms, on Impor icory and other roasted coffee FIRST SCHEDULE ments and mixed seasoni Tariff Descripti--- Hot-water soluble, in powder form --- Cold-water soluble, in powder form --- Other, hot-water soluble --- Other, cold-water soluble - Roasted chsubstitutes, and extracts, essences and concentrates thereof Yeasts (active or inactive); other single-cell micro-organiincluding vaccines of heading 30.02); prepared baking powders.
- Active yeasts --- Bakers Yeast --- Other - Inactive yeasts; other single-cell micro-organisms, dead - Prepared baking powders Sauces and preparations therefor; mixed condimustard flour and meal and prmustard.
- Soya sauce - Tomato ketchup and other tomato sauces Tariff No.
2101.20.10 2101.20.20 2101.20.30 2101.20.90 2101.30.00 2102.10.10 2102.10.90 2102.20.00 2102.30.00 2103.10.00 2103.20.00 H.S.
Code 2101.30 2102.10 2102.20 2102.30 2103.10 2103.20 ng HeadiNo.
21.02 21.03 253 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 098 430 00 098 490 00 098 500 00 098 140 00 022 330 00 098 991 00 098 999 10 098 999 20 112 430 00 112 330 00 098 999 70 Duty t 35% 35% 25% 25% 35% 15% 15% Free 5% 30% 35% ed water te food h continued preparations therefor e food preparations it , squashes etc) on Impor flour and meal and prepared ng cocoa.
FIRST SCHEDULEard t Tariff DescriptiMusMustard Soups and broths and preparations therefor; homogenised composipreparations.
Ice cream and other edible ice, whether or not containiFood preparations not elsewhere specifior included.substances Other - - Other - Soups and broths and - Homogenised compos- Protein concentrates and textured protein- --- Saccharin tablets --- Specially prepared for infants --- Other food preparation of a kind used in the manufacture of alcoholic beverages --- Powdered beer --- Concentrated beverages rendered ready for consumption by simple dilution wit(eg, syrups, cordials Tariff No.
2103.90.00 2104.10.00 2104.20.00 2106.10.00 2106.90.10 2106.90.20 2106.90.40 2106.90.50 2106.90.70 H.S.
Code 2103.30 2103.30.00 2103.90 2104.10 2104.20 21050 2105.00.00 2106.10 2106.90 ng HeadiNo.
21.04 21.05 21.06 [Issue 1] 254 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg No.
SITC 098 999 90 098 999 70 098 999 90 hall be determined at a Duty t 25% 35% 35% r culinary purposes and thereby rendered means beverages of an alcoholic strength by 03); acid (heading 29.15); continued he alcoholic strength by volume st classified in headings.
22.03 to 22.06 or heading 22.08 as heading 21.
on Impor by weight of acetic er 33).
non-alcoholic beverages FIRST SCHEDULE beverages are than those of heading 22.09) prepared fobeverages (generallyceeding 10% Tariff Descripti--- Other food preparations --- Other beverages whether or not containing vitamins and other food supplements--- Other er and of Chapters 20 and 21, CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR Tariff No.
2106.90.90 2106.90.91 2106.90.99 able for consumption as H.S.
Code Products of this Chapter (other unsuitSea water (heading 25.01); Distilled or conductivity water or water of similar purity (heading 28.51); Acetic acid of a concentration exMedicaments of heading 30.03 or 30.04; or Perfumery or toilet preparations (Chapt ng This Chapter does not cover (a) (b) (c) (d) (e) (f) For the purposes of this Chapttemperature of 20C.
For the purposes of heading 22.02, the term volume not exceeding 0.5% vol.
Alcoholicappropriate.
HeadiNo.
Notes.1.- 2.- 3.- 255 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of lume of o Unit Quantity Litre Litre Litre No.
kept at a temperature SITC 111 011 10 111 011 90 111 019 00 when 12/13th of an equal vDuty excess of twelve and a half per cent t wine which, 25% 25% 25% means ength is to be taken to be that shown on test by Sykes continued ling wine or other k able juices (excluding grape juices) of alcoholic strength by spar 10.55 degrees centigrade, weighs the alcoholic str tion Impor rs and aerated waters e FIRST SCHEDULE no allowance will be made for under-proof inl waters and aerated waters, not ning added sugar 30.
a Tariff DescripWaters, including natural or artificial minercontaisweetening matter nor flavoured; ice and snow.- Mineral wat--- Mineral waters --- Other - Other eading 2204.10, the expression spirit, which, at a temperature of 30 applies only to alcoholic fruit and vegetTariff No.
2201.10.10 2201.10.90 2201.90.00 H.
S.
Code 2201.10 2201.90 For the purposes of subhof 20C in closed containers, has an excess pressure of not less than 3 bars.
For the purposes of heading Nos.
22.07 and 22.08,hydrometer.Proof spirit meansdistilled water at the same temperature.
For the purposes of heading No.
22.08, (12.5%) except for tariff No.
2208.90.Tariff No.
2208.90.volume exceeding 0.5 percent but does not exceed 10 per cent ng Subheading Note.
1.- ADDITIONAL NATIONAL NOTES 1.
2.
3.
4.
HeadiNo.
22.01 [Issue 1] 256 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Litre Litre Litre Litre Litre Litre Litre Litre Litres No.
SITC 111 021 00 111 029 00 112 310 00 112 320 00 112 390 00 112 151 00 112 159 00 112 171 00 11217010 Duty t 25% 25% 30% 30% 30% 30% 30% 30% 5% ugar or continued waters and e juices of neral or flavoured, and on Impor more than 5 litres FIRST SCHEDULE, including mi s ng 20.09.
ng 20.09.
Tariff DescriptiWateraerated waters, containing added sugar or other sweetening matterother non-alcoholic beverages, not including fruit or vegetablheadi- Waters, including mineral waters and aerated waters, containing added sother sweetening matter or flavoured: - Other Beer made from malt --- Stout and porter --- Beer of a specific gravity not exceeding 1.060 degrees --- Other Wine of fresh grapes, including fortified wines; grape must other than that of headi- Sparkling wine --- Champagne --- Other -- In containers holding 21 or less -- in containers of Tariff No.
2202.10.00 2202.90.00 2203.00.10 2203.00.20 2203.00.90 2204.10.10 2204.10.90 2204.21.00 2204.29.10 H.S.
Code 2202.10 2202.90 2203 2204.10 2204.21 2204.29 ng HeadiNo.
22.02 22.03 22.04 257 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Litres Litre Litre Litre Litre Litre Litre Litre Litre No.
SITC 11217090 112 110 00 112 131 00 112 139 10 112 139 90 112 219 00 112 299 00 112 230 00 112 290 00 Shs.
Shs.
Duty t Litre Litre 30% 15% 30% 30% 5% Per litre Shs.
25.40 or 30% Per litre Shs.
16.80 or 25% Per 20.40 or 30% Per 20.40 or 25% c apes ented m continued han 2 litres.
on Impor holding more than 2 litres but FIRST SCHEDULE an 5 litres ges and mixtures of fermented ges and non-alcoholic beverages, a asewhere specified or included.
Tariff DescriptiOther Vermouth and other wine of fresh grflavoured with plants or aromatisubstances.
Other less thOther fermented beverages (for example, cider, perry, mead); mixtures of ferbeverbevernot elOther --- - Other grape must - In containers holding 2 litres or less: - --- in containers --- Other Beer not made from malt --- Beer not made from malt in containers holding 2 litres or less --- Other beer not made from malt in containers holding more t--- Other fermented beverages (e.g.
Chibuku) --- Tariff No.
2204.30.00 2205.10.00 2205.90.10 2205.90.90 2206.00.11 2206.00.19 2206.00.30 H.S.
Code 2204.29.90 2204.30 2205.10 2205.90 2206.00 2206.00.90 ng HeadiNo.
22.05 22.06 [Issue 1] 258 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Proof litreLitre Litres litres No.
SITC 512 150 00 512 160 00 11242100 Proof 11242200 Proof litre Duty t proof Per Proof Litre Shs.
200.00 or 30% Per Litre Shs.
1.60 or 15% Per Shs.
250.00 or 30% Per proof litre Shs.
150.00 or 25% coholic ured, of coholic continued ess than 80% vol.; on Impor ethyl alcohol of an alcoholic and other spirits, denat ueurs and other spirituous FIRST SCHEDULE ges.
a Undenatured Brandy Other Other Tariff DescriptiUndenatured ethyl alcohol of an alstrength by volume of 80% vol.
or higher; ethyl alcohol and other spirits, denatured, of any strength.
- strength by volume of 80% vol.
or higher - Ethyl alcohol any strength Undenatured ethyl alcohol of an alstrength by volume of lspirits, liqbever- Spirits obtained by distilling grape wine or grape marc --- --- In containers holding 2 litres or less.
---- --- Tariff No.
2207.20.00 2208.20.11 2208.20.19 H.S.
Code 2207.10 2207.10.00 2207.20 2208.20 ng HeadiNo.
22.07 22.08 259 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity litres litres Proof litreProof litre Proof litreProof litre Proof litre No.
SITC 1124300 Proof 11242900 Proof 112 411 00 112 419 00 112 441 00 112 449 00 112 451 00 litre Litre Litre Litre Litre Litre Duty t proof Proof Proof Proof Proof Proof Per Shs.
250.00 or 30% Per proof litre Shs.
250.00 or 30% Per Shs.
250.00 or 30% Per Shs.
150.00 or 25% Per Shs.
250.00 or 30% Per Shs.
250.00 or 30% Per Shs.
250.00 or 30% continued on Impor FIRST SCHEDULE Tariff DescriptiOther Whiskies --- in containers holding 2 litres or less --- - --- in containers holding 2 litres or less --- in containers holding more than 2L.
- Rum and tafia --- in containers holding 2 litres or less --- in containers holding more than 2 litres.
- Gin and Geneva --- in containers holding 2 litres or less Tariff No.
2208.20.91 2208.20.99 2208.30.10 2208.30.90 2208.40.10 2208.40.90 2208.50.10 H.S.
Code 2208.30 2208.40 2208.50 ng HeadiNo.
[Issue 1] 260 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Proof litre Proof Litre Proof Litre Proof Litre Proof Litre Proof Litre Proof Litre No.
SITC 112 459 00 112 491 10 112 491 90 112 499 10 112 499 90 112 492 10 112 492 20 Litre Litre Litre Litre Litre Duty t Proof Proof Proof Proof Proof Per Shs.
250.00 or 30% Per Shs.
250.00 or 30% Per Shs.
250.00 or 30% Per Shs.
250.00 or 30% Per Shs.
250.00 or 30% Per Proof Litre Shs.
250.00 or 30% Per Proof Litre Shs.
250.00 or 30% holding continued on Impor made from distilling grape made from distilling grape FIRST SCHEDULE han 2 litres Tariff DescriptiVodka Other --- in containers holding more than 2 litres.
- --- in containers holding 2 litres or less --- in containers holding more than 2 litres.
- Liqueurs and cordials --- in containers holding 2 litres or less --- in containers holding more than 2 litres.
- --- Fruit brandy notwine or grape marc in containers holding 2 litres or less --- Fruit brandy notwine or grape marc in containersmore t Tariff No.
2208.50.90 2208.60.10 2208.60.90 2208.70.10 2208.70.90 2208.90.10 2208.90.20 H.S.
Code 2208.60 2208.70 2208.90 ng HeadiNo.
261 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Proof Litre Proof Litre Litre No.
SITC 112 492 30 112 492 90 098 440 00 Duty t Per Proof Litre Shs.
250.00 or 30% Per Proof Litre Shs.
250.00 or 30% 15% han 2 continued on Impor FIRST SCHEDULE Tariff Descripti--- Other spirits and other spirituous beverages in containers holding 2 litres or less --- Other spirits and other spirituous beverages in containers holding more tlitres Vinegar and substitutes for vinegarobtained from acetic acid.
Tariff No.
2208.90.30 2208.90.90 H.S.
Code 2209.00 2209.00.00 ng HeadiNo.
22.09 [Issue 1] 262 [Rev.
2012] CAP.
472 Customs and Excise of defined Unit Quantity Kg Kg Kg No.
d or included, obtained by means seeds asSITC 081 410 00 081 420 00 081 240 00 Duty t Free Free 15% ved from continued feeding, not elsewhere specifie they have lost the essential characteristics of the original FOOD INDUSTRIES; PREPARED ANIMAL FODDER low erucic acid rape or colza seeds other working of of pellets, deri m residues and by-products of such processing.
tion Impor FIRST SCHEDULE s or of leguminous plants.
s, meals and pellets, of meat or meat Tariff DescripFlouroffal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
- Flours, meals and pellets, of meat or meat offal; greaves- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquaticinvertebrates Bran, sharps and other residues, whether or not in the forthe sifting, milling orcereal- Of maize (corn) ng 2306.41, the expression Tariff No.
2301.10.00 2301.20.00 2302.10.00 sing vegetable or animal materials to such an extent thatH.
S.
Code 2301.10 2301.20 2302.10 CHAPTER 23 RESIDUES AND WASTE FROM THE Heading 23.09 includes products of a kind used in animal procesmaterial, other than vegetable waste, vegetable For the purposes of subheadiin subheading Note 1 to Chapter 12.
ng Note.
1.- Subheading Note.
1.
HeadiNo.
23.01 23.02 263 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 081 250 00 081 260 00 081 290 00 081 230 00 081 510 00 081 520 00 081 530 00 081 310 00 081 320 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% , continued her waste of on of Soya manufacture and -pulp, bagasse and beet on Impor starch manufacture and similar of om the extracti FIRST SCHEDULE Tariff DescriptiResidues of starchsimilar residues,other waste of sugar manufacture,brewing or distilling dregs and wastewhether or not in the form of pellets.
Residues residues - Beet-pulp, bagasse and otsugar manufacture Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting frbeans oil.
Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil.15% - Of rice - Of wheat - Of other cereals - Of leguminous plants - - Brewing or distilling dregs and waste Tariff No.
2302.20.00 2302.30.00 2302.40.00 2302.50.00 2303.20.00 2303.30.00 H.S.
Code 2302.20 2302.30 2302.40 2302.50 2303.10 2303.10.00 2303.20 2303.30 2304.00 2304.00.00 2305.00 2305.00.00 ng HeadiNo.
23.03 23.04 23.05 [Issue 1] 264 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 081 330 00 081 340 00 081 350 00 081 370 00 081 380 00 081 392 00 081 391 00 081 399 00 081 940 00 081 191 00 081 199 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% e ng sewhere continued than those of headi feeding, not el als and vegetable waste, on Impor om the extraction of vegetabls or kernels FIRST SCHEDULE Tariff Descripti- Of rape and colza seeds: Other Wine lees; argol.
Vegetable materivegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal specified or included.
Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting frfats or oils, other23.04 or 23.05.
- Of cotton seeds - Of linseed - Of sunflower seeds - Of coconut or copra - Of palm nut- Of maize (corn) germ - --- Of sesame seeds --- Other - Acorns and horse-chestnuts - Other Tariff No.
2306.10.00 2306.20.00 2306.30.00 2306.50.00 2306.60.00 2306.70.00 2306.90.10 2306.90.90 2308.10.00 2308.90.00 H.S.
Code 2306.10 2306.20 2306.30 2306.50 2306.60 2306.70 2306.90 2307.00 2307.00.00 2308.10 2308.90 ng HeadiNo.
23.06 23.07 23.08 265 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of of Unit Quantity Kg Kg Kg Kg Unit Quantity Kg Kg Kg No.
No.
SITC 081 950 00 081 991 00 081 992 00 081 999 00 SITC 121 100 00 121 200 00 121 300 00 Duty Duty tt 25% Free Free Free 20% 20% 20% continued stripped on Impor tion Impor FIRST SCHEDULEg.
n Tariff DescriptiOther Tariff DescripUnmanufactured tobacco; tobacco refuse.
Preparations of a kind used in animal feedi- Dog or cat food, put up for retail sale - --- With basis of molasses --- Premixes --- Other - Tobacco, not stemmed/- Tobacco, partly or wholly stemmed/stripped - Tobacco refuse Tariff No.
2309.10.00 2309.90.10 2309.90.20 2309.90.90 Tariff No.
2401.10.00 2401.20.00 2401.30.00 CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES H.S.
Code 2309.10 2309.90 H.
S.
Code 2401.10 2401.20 2401.30 ng This Chapter does not cover medicinal cigarettes (Chapter 30).
ng HeadiNo.
23.09 Note.
1.- HeadiNo.
24.01 [Issue 1] 266 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number No.
SITC 122 100 00 122 210 00 122 290 00 122 311 00 122 312 00 122 319 00 Duty t Per 1000.
Shs.
500.00 or 30% Per 1000.
Shs.
500.00 or 30% Per 1000 Shs.
500.00 or 30% Per 1000.
Shs.
500.00 or 30% Per 1000.
Shs.
500.00 or 30% Per 1000 Shs.
500.00 or 30% luding continued ceeding 72mm (inc on Impor not exceeding 72 mm in length FIRST SCHEDULE Tariff DescriptiCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
- Cigars, cheroots and cigarillos, containing tobacco - Cigarettes containing tobacco --- Of length including the filter tip Other --- Cigars, cheroots and cigarillos, containing tobacco substitutes --- Other - --- Cigarettes containing tobacco substitutes, of a length not exfilter tip) --- Other Tariff No.
2402.10.00 2402.20.10 2402.20.90 2402.90.10 2402.90.20 2402.90.90 H.S.
Code 2402.10 2402.20 2402.90 ng HeadiNo.
24.02 267 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 122 320 00 122 391 00 122 399 10 122 399 20 122 399 90 Duty t Per Kg.
Shs.
300.00 or 30% Per Kg.
Shs.
300.00 or 30% Per Kg.
Shs.
300.00 or 30% Per Kg.
Shs.
300.00 or 30% Per Kg KShs.
300.00 or 30% continued on Impor or reconstituted sed FIRST SCHEDULE manufactured tobacco and Tariff DescriptiOthermanufactured tobacco substitutes; homogenitobacco; tobacco extracts and essences.
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other: Other - --Homogenised or reconstituted tobacco -- --- Snuff --- Tobacco extracts and essences --- Other Tariff No.
2403.10.00 2403.91.00 2403.99.10 2403.99.20 2403.99.90 H.S.
Code 2403.10 2403.91 2403.99 ng HeadiNo.
24.03 [Issue 1] 268 [Rev.
2012] CAP.
472 Customs and Excise concentrated by flotation, ; roofing, facing or damp of sodium chloride or of this Chapter cover only products (heading 28.21); 3 screened, O2 ances eliminating the impurities without mentioned in each heading.
02); hemical subst continued PLASTERING MATERIALS, LIME AND CEMENT ting agent, provided that such addition does not render the ubes or the like (heading 68.02)ng not less than 2.5g each, dium chloride or of magnesium oxide (heading 90.01); ng of the Chapter are to be classified in heading 25.17.
rwise requires, the headings ofsses (except crystallisation), but not products which have been lphur (heading 28.
u er othe ed to processing beyond thatby weight of combined iron evaluated as Fe FIRST SCHEDULE been washed (even with ched, ground, powdered, levigated, sifted, SECTION V MINERAL PRODUCTS 24; optical elements of so 03); stones (heading 71.02 or 71.03); ate or which have Sublimed sulphur, precipitated sulphur or colloidal sEarth colours containing 70% or more Medicaments or other products of Chapter 30; Perfumery, cosmetic or toilet preparations (Chapter 33); Setts, curbstones or flagstones (heading 68.01); mosaic ccourse slates (heading 68.Precious or semi-preciousCultured crystals (other than optical elements) weighimagnesium oxide, of heading 38.Billiard chalks (heading 95.04); or Writing or drawing chalks or tailors chalks (heading 96.09).
CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; Except where their context or Note 4 to this Chaptwhich are in the crude stchanging the structure of the product), crusmagnetic separation or other mechanical or physical proceroasted, calcined, obtained by mixing or subjectThe products of this Chapter may contain an added anti-dusproduct particularly suitable for specific use rather than for general use.
This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) Any products classifiable in heading 25.17 and any other headi Notes.1.- 2.- 3.- 269 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 278 310 00 278 390 00 274 200 00 274 100 00 278 221 00 278 229 00 273 310 00 273 390 00 eces); amber; agglomerated Duty t ded; earth colours, whether or not calcined or 25% 25% 15% Free 15% 15% Free Free ng or not her or not in polished pi continued het similar forms, not worked after moulding; jet; strontianite es of pottery, brick or concrete.
haum (w tion or containi cu tes i tion Impor FIRST SCHEDULEides; meers graphite.
asted iron pyred, other than metalbearing sands o , to: vermiculite, perlite and chlorites, unexpanTariff DescripSalt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous soladded anti-caking or free-flowing agents; seawater.
--- Rock salt.
--- Other UnrSulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidalsulphur.
Natural - In powder or in flakes - Other Natural sands of all kinds, whethercolourof Chapter 26.
- Silica sands and quartz sands - Other inter alia Tariff No.
2501.00.10 2501.00.90 2504.10.00 2504.90.00 2505.10.00 2505.90.00 30 applies, H.
S.
Code 2501.00 2502.00 2502.00.00 2503.00 2503.00.00 2504.10 2504.90 2505.10 2505.90 Heading 25.mixed together; natural micaceous iron oxmeerschaum and agglomerated amber, in plates, rods, sticks or(whether or not calcined), other than strontium oxide; broken piecng 4.- HeadiNo.
25.01 25.02 25.03 25.04 25.05 [Issue 1] 270 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 278 511 00 278 513 00 278 519 00 278 260 00 278 270 00 278 292 00 278 293 00 278 294 00 278 295 00 278 296 00 278 297 00 278 910 00 Duty t Free Free Free 15% Free Free Free Free Free Free Free Free se, into continued ar (including or not roughly trimmed cluding expanded clays s and fullers earth n on Impor FIRST SCHEDULE Tariff DescriptiQuartz Kaolin and other kaolinic clays, whether or not calcined.
Quartz (other than natural sands); quartzite, whetheror merely cut, by sawing or otherwiblocks or slabs of a rectangulsquare) shape.
-- Quartzite - -- Crude or roughly trimmed -- Other Other clays (not iof heading 68.06), and alusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
- Bentonite - Decolourising earth- Fire-clay - Other clays - Andalusite, kyanite and sillimanite - Mullite - Chamotte or dinas earths Chalk.
Tariff No.
2506.10.00 2506.21.00 2506.29.00 2508.10.00 2508.20.00 2508.30.00 2508.40.00 2508.50.00 2508.60.00 2508.70.00 H.S.
Code 2506.10 2506.21 2506.29 2507.00 2507.00.00 2508.10 2508.20 2508.30 2508.40 2508.50 2508.60 2508.70 2509.00 2509.00.00 ng HeadiNo.
25.06 25.07 25.08 25.09 271 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 272 310 00 272 320 00 278 921 00 278 929 00 278 951 00 278 959 00 277 221 00 Duty t Free Free 15% 15% 15% 15% 15% continued atomite) and fic gravity of nt speci meals (for example, on Impor bonate (witherite), whether or eous earths, whether or not ne: FIRST SCHEDULEium calcium phosphates and guhr, tripolite and di n ng 28.16.
Tariff DescriptiNatural calcium phosphates, natural alumiphosphatic chalk.- Unground - Ground Natural barium sulphate (barytes); natural barium carnot calcined, other than barium oxide of headi- Natural barium sulphate (barytes) - Natural barium carbonate (witherite) Siliceous fossilkieselsimilar siliccalcined, of an appare1 or less.
--- Diatomite --- Other Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
- Pumice sto-- Crude or in irregular pieces, including crushed pumice (bimskies) Tariff No.
2510.10.00 2510.20.00 2511.10.00 2511.20.00 2512.00.10 2512.00.90 2513.11.00 H.S.
Code 2510.10 2510.20 2511.10 2511.20 2512.00 2513.11 ng HeadiNo.
25.10 25.11 25.12 25.13 [Issue 1] 272 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 277 291 00 277 222 00 273 110 00 273 121 00 273 122 00 273 125 00 Duty t 15% 15% 15% 15% 15% 15% y se, into continued y trimmed orar (including ughl oc gravity of 2.5 or whether or not not r ughly trimmed or merel on Impor o se, into blocks or slabs of a ng or otherwise, into blocks or FIRST SCHEDULEher natural abrasives: cut, by sawing or otherwi, travertine, ecaussine and other eous monumental or building stone and alabaster, ye Tariff Descripti-- Other - Emery, natural corundum, natural garnet and otSlate, whether ormerelblocks or slabs of a rectangulsquare) shape.
Marblcalcarof an apparent specifimore,roughly trimmed or merely cut, by sawing or otherwirectangular (including square) shape.
- Marble and travertine -- Crude or roughly trimmed -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Ecaussine and other calcareous monumental or building stone; alabaster Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not rcut, by sawislabs of a rectangular (including square) shape.
Tariff No.
2513.19.00 2513.20.00 2515.11.00 2515.12.00 2515.20.00 H.S.
Code 2513.19 2513.20 2514.00 2514.00.00 2515.11 2515.12 2515.20 ng HeadiNo.
25.14 25.15 25.16 273 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 273 131 00 273 132 00 273 133 00 273 134 00 273 139 00 273 410 00 Duty t 15% 15% 15% 15% 15% 15% als one, of t ngs and continued on Impor el, broken or crushed s avel, broken or crushed stone, mmonly used for concrete FIRST SCHEDULE o es, gr Tariff DescriptiGranite: Sandstone: - -- Crude or roughly trimmed -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - -- Crude or roughly trimmed -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Other monumental or building stone Pebblof a kind commonly used for concrete aggregates, for road metalling or forrailway or other ballast, shingle and flint,whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the matericited in the first part of the heading; tarred macadam; granules, chippipowder, of stones of heading 25.15 or25.16, whether or not heat-treated.
- Pebbles, grava kind caggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated Tariff No.
2516.11.00 2516.12.00 2516.21.00 2516.22.00 2516.90.00 2517.10.00 H.S.
Code 2516.11 2516.12 2516.21 2516.22 2516.90 2517.10 ng HeadiNo.
25.17 [Issue 1] 274 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 273 430 00 273 450 00 273 471 00 273 479 00 278 231 00 278 233 00 278 239 00 Duty t 15% 15% 15% 15% Free Free Free y or stones continued a, whetherties of other not pure.
sintering; other ly cut, by sawing or e on Impor her or not incorporating the adam mersintered dolomite FIRST SCHEDULE adam of slag, dross or similar industrial ned (sintered) magnesi Tariff Descripti- Macwaste, whetmaterials cited in subheading 2517.10 - Tarred mac- Granules, chippings and powder, ofof heading 25.15 or 25.16, whether or not heat-treated:-- Of marble -- Other Dolomite, whether or not calcined or sintered, including dolomite roughltrimmed orotherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
- Dolomite, not calcined or sintered - Calcined or - Dolomite ramming mix Natural magnesium carbonate (magnesite); fused magnesia; dead-burnot containing small quantioxides added beforemagnesium oxide, whether or Tariff No.
2517.20.00 2517.30.00 2517.41.00 2517.49.00 2518.10.00 2518.20.00 2518.30.00 H.S.
Code 2517.20 2517.30 2517.41 2517.49 2518.10 2518.20 2518.30 ng HeadiNo.
25.18 25.19 275 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 278 240 00 278 250 00 273 230 00 273 241 00 273 249 00 273 220 00 661 110 00 661 120 00 661 130 00 Duty t Free Free 15% Free 15% 15% 15% 15% 15% sting of c lime, not or continued e and hydroxide of ous cement, slag ed, with or without dn whether te; plasters (consi of a kind used for the alumi on Impor FIRST SCHEDULE ime, slaked lime and hydrauli ng 28.25.
Tariff DescriptiGypsum; anhydricalcined gypsum or calcium sulphate) whether or not coloursmall quantities of accelerators or retarders.
Plasters: - Natural magnesium carbonate (magnesite) - Other - Gypsum; anhydrite - --- Specially prepared for use in dentistry --- Other Limestone flux; limestone and other calcareous stone,manufacture of lime or cement.
Quicklother than calcium oxiheadi- Quicklime - Slaked lime - Hydraulic lime Portland cement,cement, supersulphate cement and similar hydraulic cements,coloured or in the form of clinkers.
Tariff No.
2519.10.00 2519.90.00 2520.10.00 2520.20.10 2520.20.90 2522.10.00 2522.20.00 2522.30.00 H.S.
Code 2519.10 2519.90 2520.10 2520.20 2521.00 2521.00.00 2522.10 2522.20 2522.30 ng HeadiNo.
25.20 25.21 25.22 25.23 [Issue 1] 276 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 661 210 00 661 221 00 661 229 00 661 230 00 661 290 00 278 400 00 278 521 00 278 525 00 278 529 00 278 931 00 278 939 00 Duty t 15% 35% 35% 35% 35% 15% 15% Free 15% Free 5% continued ly cut, by sawing or whether or not artificiallye on Impor, and mica rifted into sheets or mer powdered natural steatite and a or FIRST SCHEDULE hed sawing or otherwise, into blocks or y Tariff Descripti- Cement clinkers - Portland cement: -- White cementcoloured -- Other - Aluminous cement - Other hydraulic cements Asbestos.
Mica, including splittings; mica waste.
- Crude micsplittings - Mica powder - Mica waste Natural steatite, whether or not roughly trimmed orotherwise, into blocks or slabs of a rectangular (including square) shape; talc.
Crustalc, whether or not roughly trimmed or merely cut, bslabs of a rectangular (including square) shape - Not crushed, not powdered - Tariff No.
2523.10.00 2523.21.00 2523.29.00 2523.30.00 2523.90.00 2525.10.00 2525.20.00 2525.30.00 2526.10.00 H.S.
Code 2523.10 2523.21 2523.29 2523.30 2523.90 2524.00 2524.00.00 2525.10 2525.20 2525.30 2526.10 2526.20 2526.20.00 ng HeadiNo.
25.24 25.25 25.26 277 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 278 941 00 278 949 00 278 531 00 278 541 00 278 549 00 278 539 00 278 980 00 278 991 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% continued on Impor by weight more than 97% of dium borates and concentrates epsomite (natural magnesium FIRST SCHEDULE l substances not elsewhere a Tariff Descriptithereof (whether or not calcined) Fluorspar: Containing Kieserite, Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight.- Natural so- Other Felspar; leucite, nepheline and nepheline syenite; fluorspar.
- Felspar - -- Containing by weight 97% or less of calcium fluoride -- calcium fluoride - Leucite; nepheline and nepheline syenite Minerspecified or included.
- Vermiculite, perlite and chlorites, unexpanded - sulphates) Tariff No.
2528.10.00 2528.90.00 2529.10.00 2529.21.00 2529.30.00 2530.10.00 H.S.
Code 2528.10 2528.90 2529.10 2529.21 2529.22 2529.22.00 2529.30 2530.10 2530.20 2530.20.00 ng HeadiNo.
25.28 25.29 25.30 [Issue 1] 278 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 278 993 00 278 999 10 278 999 20 278 999 30 278 999 40 278 999 50 278 999 90 Duty t 15% 15% 15% 15% 15% 15% 5% continued on Impor FIRST SCHEDULE ); amber; agglomerated meerschaum Tariff DescriptiOther ---Meerschaum (whether or not in polished piecesand agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet - Natural micaceous iron oxides- ---Natural arsenic sulphides ---Natural sodium carbonate ---Strontianite (whether or not calcined) other than strontium oxide ---Broken pottery ---Other Tariff No.
2530.40.00 2530.90.10 2530.90.20 2530.90.30 2530.90.40 2530.90.50 2530.90.90 H.S.
Code 2530.40 2530.90 ng HeadiNo.
279 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise metal V or XV, 12); or actually used in the r, include minerals which e speciesv cipal waste (heading 26.21); her for extraction of arsenic scrap containing precioushe metals of Section XI ls or as a basis for the manufacture of a , of a kind used eit continued 06); of heading 28.44 or of textraction of metfrom the incineration of munining metals precious metal; other waste orfor the recovery of precious metal (heading 71.
means minerals of mineralogicaltalsngs.
26.01 to 26.17 do not, howe ipally ores , whether or not calcined (heading 25.19); (heading 68.
the term FIRST SCHEDULE CHAPTER 26 ORES, SLAG AND ASH prepared as macadam (heading 25.17); , excluding ash and residues enic, whether or not contai raction of mercury, of the me r non-metallurgical purposes.
Headi o ontaining ars 20 applies only to Slag or similar industrial waste Natural magnesium carbonate (magnesite)Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10); Basic slag of Chapter 31; Slag wool, rock wool or similar mineral woolsWaste or scrap of precious metal or of metal clad with or precious metal compounds, of a kind used princCopper, nickel or cobalt mattes produced by any process of smelting (Section XV).
they are intended fAsh and residues of a kind used in industry either for the chemical compounds of metalsand Ash and residues cor metals or for the manufacture of their chemical compounds.
This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) For the purposes of headings.
26.01 to 26.17,metallurgical industry for the exteven ifhave been submitted to processes not normal to the metallurgical industry.
Heading 26.(a) (b) Notes.1.- 2.- 3.- [Issue 1] 280 [Rev.
2012] CAP.
472 Customs and Excise hose of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 281 500 00 281 600 00 281 400 00 287 700 00 283 100 00 284 100 00 287 930 00 285 100 00 287 400 00 nock compound sludges mean Duty t used for the extraction of arsenic or t Free 15% 15% Free 15% 15% 15% Free 15% g es continued ed anti-knock compounds (for example, tetraethyl lead), ates.
ine sludges and leaded anti-k ates.
ed nous manganese or compounds, are to be classified in subheading 2620.60.
tion Impor FIRST SCHEDULEury, thallium or their mixtures, of a kind ium ores and concentr t ores and concentrates.n enic, mercTariff DescripIron ores and concentrates, includinroasted iron pyrites.
-Iron ores and concentrates, other than roasted iron pyrites: -- Non-agglomerat-- Agglomerated -Roasted iron pyrites Manganese ores and concentrates,including ferrugiand concentrates with a manganese content of 20% or more, calculated on the dry weight.Copper ores and concentrates.
Nickel ores and concentrates.CobalAlumiLead ores and concentr Tariff No.
2601.11.00 2601.12.00 2601.20.00 or for the manufacture of their chemical H.
S.
Code 2601.11 2601.12 2601.2 2602.00 2602.00.00 2603.00 2603.00.00 2604.00 2604.00.00 2605.00 2605.00.00 2606.00 2606.00.00 2607.00 2607.00.00 For the purposes of subheading 2620.21, leaded gasolsludges obtained from storage tanks of leaded gasoline and leadand consisting essentially of lead compounds and iron oxide.
Ash and residues containing arsmetalsng Subheading Notes.1.- 2.- HeadiNo.
26.01 26.02 26.03 26.04 26.05 26.06 26.07 281 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 287 500 00 287 600 00 287 910 00 287 920 00 286 100 00 286 200 00 287 810 00 287 820 00 287 830 00 287 840 00 287 850 00 289 110 00 289 190 00 287 991 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued ates.
ates.
on Impor and concentrates FIRST SCHEDULEm or thorium ores and ted mium ores and concentruum ores and concentrates.
o Tariff DescriptiZinc ores and concentrates.
Tin ores and concentrates.
ChrTungsten ores and concentrates.
Uraniconcentrates.
-- Uranium ores and concentrates -- Thorium ores Molybdenum ores and concentrates.
- Roas- Other TitaniNiobium, tantalum, vanadium or zirconium ores and concentrates.
- Zirconium ores and concentrates - Other Precious metal ores and concentrates.
- Silver ores and concentrates - Other Other ores and concentr- Antimony ores and concentrates Tariff No.
2612.10.00 2612.20.00 2613.10.00 2613.90.00 2615.10.00 2615.90.00 2616.10.00 2616.90.00 2617.10.00 H.S.
Code 2608.00 2608.00.00 2609.00 2609.00.00 2610.00 2610.00.00 2611.00 2611.00.00 2612.10 2612.20 2613.10 2613.90 2614.00 2614.00.00 2615.10 2615.90 2616.10 2616.90 2617.10 ng HeadiNo.
26.08 26.09 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 [Issue 1] 282 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 287 999 00 278 610 00 278 620 00 288 111 00 288 119 00 288 110 00 288 190 00 288 130 00 288 140 00 288 160 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued steel), containing on or on Impor line sludges and leaded anti- e of iron or steel.
e of iron or steel.
e of irgaso FIRST SCHEDULE aining mainly zinc: aining mainly lead: aining mainly copper aining mainly aluminium Tariff Descripti- Other Granulated slag (slag sand) from the manufacturSlag, dross (other than granulated slag), scalings and other waste from the manufacturAsh and residues (other than from the manufacturarsenic, metals or their compounds.- Cont-- Hard zinc spelter - ContLeaded knock compound sludges -- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds -- Other -- -- Other - Cont- Cont Tariff No.
2617.90.00 2620.11.00 2620.19.00 2620.29.00 2620.30.00 2620.40.00 2620.60.00 H.S.
Code 2617.90 2618.00 2618.00.00 2619 2619.00.00 2620.11 2620.19 2620.21 2620.21.00 2620.29 2620.30 2620.40 2620.60 ng HeadiNo.
26.18 26.19 26.20 283 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 288 191 00 288 199 00 278 691 00 278 699 00 Duty t 15% 15% 15% 15% continued on Impor FIRST SCHEDULE Tariff DescriptiOther: -- Containing antimony, beryllium, cadmium, chromium or their mixtures -- Other Other slag and ash, including seaweed ash (kelp); ash and residue from the incineration of municipal waste.
- Ash and residue from the incineration of municipal waste - Other Tariff No.
2620.91.00 2620.99.00 2621.10.00 2621.90.00 H.S.
Code 2620.91 2620.99 2621.10 2621.90 ng HeadiNo.
26.21 [Issue 1] 284 [Rev.
2012] CAP.
472 Customs and Excise aturated include not only petroleum oils oils, used hydraulic oils and opane, which are to be classified in tic constituents exceeds that of the oleum oils and oils obtained from the.
continued han pure methane and prils, as well as those consisting mainly of mixed unsfins of which less than 60% by volume distils at 300C, after or example, used lubricating ly containing such oils and a high concentration of additives oal having a volatile matter limit (on a dry, mineral-matter- NERAL WAXES with water, such as those resulting from oil spills, storage tank I obtained from bituminous mineralster), whether or not mixed with water.
These include re distillation method is used (Chapter 39).
means c ided that the weight of the non-aroma means waste containing mainly petr FIRST SCHEDULEcompounds, other t anthracite SUBSTANCES; M of heading 33.01, 33.02 or 38.05.
s, prov waste oils arbons minous minerals but also similar o hydrocu unsaturated stituents.
r, the references do not include liquid synthetic polyole Separate chemically defined organic heading 27.11; Medicaments of heading 30.03 or 30.04; or Mixed arbons, obtained by any proceseSuch oils no longer fit for use as primary products (ftransformer oils); Sludge oils from the storage tanks of petroleum oils, main(for example, chemicals) used in the manufacture of the primary products; and Such oils in the form of emulsions in water or mixtures washings, or from the use of cutting oils for machining operations CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS This Chapter does not cover (a) (b) References in heading 27.10 to petroleum oils and oils and oils obtained from bithydrocaromatic conHowevconversion to 1,013 millibars when a reduced-pressuFor the purposes of heading 27.10, bituminous minerals (as described in Note 2 to this Chap(a) (b) (c) For the purposes of subheading 2701.11, free basis) not exceeding 14%.
Notes.1.- (c) 2.- 3.- Subheading Notes.1.- 285 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
er limit (on a dry, mineral-SITC 321 100 00 321 210 00 321 220 00 322 100 00 322 210 00 322 220 00 322 300 00 t Duty he terms benzol (benzene), toluol t ontain more than 50% by weight of ich 90% or more by volume (including Free 15% 15% 15% 15% 15% 15% di coal having a volatile matt, mineral-matter-free basis) equal to or greater than continued a mois means tively.
pulverised, but not or not agglomerated, ht oils and preparations are those of whtion Import.
her or not bituminous coal 2707.20, 2707.30, 2707.40 and 2707.60, t and phenols apply to products which ced: eed FIRST SCHEDULEhod).
12, 11, lig Tariff DescripCoal; briquettes, ovoids and similar solfuels manufactured from coal.
- Coal, whether or not pulverised, but notagglomerat-- Anthracite -- Bituminous coal -- Other coal - Briquettes, ovoids and similar solid fuels manufactured from coal Lignite, whetherexcluding j- Lignite, whetagglomerat- Agglomerated lignite Peat (including peat litter), whether or notagglomerated.
Tariff No.
2701.11.00 2701.12.00 2701.19.00 2701.20.00 2702.10.00 2702.20.00 H.
S.
Code 2701.11 2701.12 2701.19 2701.20 2702.10 2702.20 2703.00 2703.00.00 For the purposes of subheading 2701.matter-free basis) exceeding 14% and a calorific value limit (on 5,833 kcal/kg.
For the purposes of subheadings 2707.10,(toluene), xylol (xylenes), naphthalenebenzene, toluene, xylene, naphthalene or phenols, respecFor the purposes of subheading 2710.losses) distil at 210C (ASTM D 86 metng 2.- 3.- 4.- HeadiNo.
27.01 27.02 27.03 [Issue 1] 286 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 325 000 00 345 000 00 335 210 00 335 220 00 335 230 00 335 240 00 335 251 00 335 253 00 Duty t Free 15% Free 15% 15% 15% 15% 15% n ures of t continued oleum gases ocarbons.
l tars, whether or a tuted tars.
on Impor constituents.
c FIRST SCHEDULE gh temperature coal tar; similar Tariff DescriptiCoke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
Coal gas, water gas, producer gas and similar gases, other than petrand other gaseous hydrTar distilled from coal, from lignite or from peat, and other minernot dehydrated or partially distilled, including reconstiOils and other products of the distillatioof hiproducts in which the weight of the aromatic constituents exceeds that of the non-aromati- Benzol (benzene) - Toluol (toluene) - Xylol (xylenes) - Naphthalene - Other aromatic hydrocarbon mixwhich 65% or more by volume (including losses) distils at 250A C by the ASTM D 86 method Tariff No.
2707.10.00 2707.20.00 2707.30.00 2707.40.00 2707.50.00 H.S.
Code 2704.00 2704.00.00 2705.00 2705.00.00 2706.00 2706.00.00 2707.10 2707.20 2707.30 2707.40 2707.50 ng HeadiNo.
27.04 27.05 27.06 27.07 287 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 335 255 00 335 257 00 335 259 00 335 310 00 335 320 00 333 001 00 333 009 00 Duty t 15% 15% 15% 15% 15% Free Free ude; rom continued ght 70% or l tars.
ls obtained from ls obtained from a ls, crude: (other than crude) a on Impor nous minerals, these oils being minerals FIRST SCHEDULE eum oils and oinous minereum oils and oinous minerals, other than cr Tariff DescriptiOther: - Phenols - -- Creosote oils -- Other Pitch and pitch coke, obtained from coaltar or from other miner- Pitch - Pitch coke Petrolbitumi--- Gas condensates --- Other Petrolbitumipreparations not elsewhere specified or included, containing by weimore of petroleum oils or of oils obtained from bitumithe basic constituents of the preparations; waste oils.
- Petroleum oils and oils obtained fbituminousand preparations not elsewhere specified or included, containing by weight 70% or more Tariff No.
2707.60.00 2707.91.00 2707.99.00 2708.10.00 2708.20.00 2709.00.10 2709.00.90 H.S.
Code 2707.60 2707.91 2707.99 2708.10 2708.20 2709.00 ng HeadiNo.
27.08 27.09 27.10 [Issue 1] 288 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre No.
SITC 334 111 00 334 112 00 334 113 00 334 120 00 334 219 00 334 219 90 334 219 10 334 211 00 334 212 00 334 290 00 334 301 00 334 302 00 334 309 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free Free , other continued on Impor um petroleum oils and FIRST SCHEDULE Tariff Descripti Other: of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparationsthan waste oils: -- Light oils and preparations --- Aviation spirit --- Motor spirit (gasoline), premium --- Motor spirit (gasoline), regular --- Spirit type jet fuel --- Special boiling point spirit and white spirit --- Other light oils and preparations -- --- Partly refined (including topped crudes) --- Medium oils and preparations ---- Kerosene type jet fuel ---- Other Kerosene ---- Other medipreparations---- Diesel oil (industrial heavy, black, for low speed marine and stationary engines) ---- Gas oil (automotive, light, amber, for high speed engines) ---- Other gas oils Tariff No.
2710.11.11 2710.11.12 2710.11.13 2710.11.14 2710.11.15 2710.11.19 2710.19.10 2710.19.21 2710.19.22 2710.19.29 2710.19.31 2710.19.32 2710.19.33 H.S.
Code 2710.11 2710.19 ng HeadiNo.
289 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre Litre No.
SITC 334 409 11 334 409 12 334 409 13 334 409 90 334 408 00 334 501 00 334 502 00 334 503 00 334 504 00 334 505 00 334 509 00 334 509 90 334 910 00 Duty t Free Free Free Free 15% 15% 15% 15% 15% 15% Free 15% 15% continued (PBBs) on Impor ed biphenyls FIRST SCHEDULE Tariff Descripti---- Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 125 centistokes ---- Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 180 centistokes ---- Residual fuel oils (marine, furnace and similar fuel oils) of a kinematic viscosity of 280 centistokes ---- Other residual fuel oils ---- Other heavy oils and preparations ---- Lubricating oils ---- Lubricating greases ---- Mould release oils ---- Transformer oils ---- Other non-lubricating oils (cutting oils, brake fluid and similar oils n.e.s) ---- Other oils and preparations (e.g.
Technical white oils, spindle oils, cosmetic oils) --- Other - Waste oils: -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominat Tariff No.
2710.19.34 2710.19.35 2710.19.36 2710.19.37 2710.19.38 2710.19.41 2710.19.42 2710.19.43 2710.19.44 2710.19.45 2710.19.49 2710.19.90 2710.91.00 H.S.
Code 2710.91 ng HeadiNo.
[Issue 1] 290 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Litre Kg Kg Kg Kg Kg Kg Kg No.
SITC 334 990 00 343 100 00 342 100 00 342 500 00 344 100 00 344 200 00 343 200 00 344 900 00 Duty t 15% Per Kg.
Shs.
3.02 Per Kg.
Shs.
3.02 Per Kg.
Shs.
3.02 Per Kg.
Shs.
3.02 Per Kg.
Shs.
3.02 Per Kg.
Shs.
3.02 Per Kg.
Shs.
3.02 other continued by other peat wax,s or on Impor lene, butylene et butadiene FIRST SCHEDULEeum gases and other gaseous Tariff DescriptiPetrolhydrocarbons.
Liquefied: -- Other - -- Natural gas-- Propane -- Butanes -- Ethylene, propy-- Other - In gaseous state: -- Natural gas-- Other Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax,mineral waxes, and similar products obtained by synthesiprocesses, whether or not coloured.
Tariff No.
2710.99.00 2711.11.00 2711.12.00 2711.13.00 2711.14.00 2711.19.00 2711.21.00 2711.29.00 H.S.
Code 2710.99 2711.11 2711.12 2711.13 2711.14 2711.19 2711.21 2711.29 ng HeadiNo.
27.11 27.12 291 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 335 110 00 335 121 00 335 129 00 335 421 00 335 429 00 335 411 00 335 419 00 278 960 00 278 970 00 Duty t 30% Free Free 5% 5% Per Kg.
Shs.
1.875 Per Kg.
Shs.
1.875 Per Kg.
Shs.
1.875 Per Kg.
Shs.
1.875 than s continued eum oils or of oils petroleum oils or of oils on Imporontaining by weight lesof FIRST SCHEDULEeum coke, petroleum bitumen and Tariff Descripti- Petroleum jelly - Paraffin wax c0.75% of oil: - Other Petrolother residues of petrolobtained from bituminous minerals.
- Petroleum coke: -- Calcined -- Other - Petroleum bitumen - Other residues obtained from bituminous minerals Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
- Bituminous or oil shale and tar sands - Other Tariff No.
2712.10.00 2712.20.00 2712.90.00 2713.11.00 2713.12.00 2713.20.00 2713.90.00 2714.10.00 2714.90.00 H.S.
Code 2712.10 2712.20 2712.90 2713.11 2713.12 2713.20 2713.90 2714.10 2714.90 ng HeadiNo.
27.13 27.14 [Issue 1] 292 [Rev.
2012] CAP.
472 Customs and Excise , of 06 Unit Quantity Kg 1000 kWh.
07, 35.
No.
06, 33.
SITC 335 430 00 351 000 00 05, 33.
04, 33.
Duty t Free 03, 33.
be classified in those headings and in Per Kg.
Shs.
1.875 o ssified in the heading appropriate to that 12, 33.are t 06, 32.il sale neral tar a continued iption in heading 28.44 or 28.45 are to be classified in those scription in heading 28.43 or 28.46 are to be classified in 05, 30.stituents, some or all of which fall in this Section and are clearly identifiable as being intended to be used together re.
a de uo 04, 30.
on Impor neral tar or on mi ured doses or for ret FIRST SCHEDULE oduct of Section VI or VII, are to be clah they are put up, up in meas Tariff DescriptiBituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mipitch (for example, bituminous mastics, cut-backs).
Electrical energy ing putlature.
ing repacked; Tariff No.
SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES the Nomence (other than radioactive ores) answering to a descr H.S.
Code 2715.00 2715.00.00 2716.00 2716.00.00 Goodsheadings and in no other heading of the NomenclatSubject to paragraph (a) above, goods answering tthose headings and in no other heading of this Section.
having regard to the manner in whicwithout first b ng (a) (b) Subject to Note 1 above, goods classifiable in heading 30.37.07 or 38.08 by reason of beno other heading ofGoods put up in sets consisting of two or more separate conintended to be mixed together to obtain a prproduct, provided that the constituents are (a) HeadiNo.
27.15 27.16 Notes.1.- 2.- 3.- 293 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise le or complex cyanogen acids carbon are to be classified in this luding an anti-caking agent) necessary ng agent or a colouring substance added er apply only to ly for reasons of safety or for transport and that the continued lvents provided that the solution constitutes a normal and ed that the additions do not render the product particularly proportions in which they are present, as being complementary ORGANIC COMPOUNDS OF PRECIOUS METALS, OF defined compounds, whether or not containing impurities; des, cyanide oxides and complex cyanides of inorganic bases inorganic bases (heading 28.38), organic products included in cyanic, thiocyanic and other simp able for specific use rather than for general use; ed with organic substances (heading 28.31), carbonates and 49), only the following compounds of FIRST SCHEDULEs, the headings of this Chapt (c) above with an added stabiliser (inc (c) or (d) above with an added anti-dustiding 28.
RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES inorganic bases (heading 28.36), cyani11); 43 to 28.46 and carbides (hea presented together; and dentifiable, whether by their nature or by the relativeone to another.
Separate chemical elements and separate chemicallyThe products mentioned in (a) above dissolved in water; The products mentioned in (a) above dissolved in other sonecessary method of putting up these products adopted solesolvent does not render the product particularly suitThe products mentioned in (a), (b) orfor their preservation or transport; The products mentioned in (a), (b),to facilitate their identification or for safety reasons, providsuitable for specific use rather than for general use.
er Oxides of carbon, hydrogen cyanide and fulminic, iso(heading 28.Halide oxides of carbon (heading 28.12); (b) (c) Except where the context otherwise require(a) (b) (c) (d) (e) In addition to dithionites and sulphoxylates, stabilisperoxocarbonates of(heading 28.37), fulminates, cyanates and thiocyanates, of headings, 28.Chapt(a) (b) CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INNotes.1.- 2.- [Issue 1] 294 [Rev.
2012] CAP.
472 Customs and Excise ls (other 42.
lcium cyanamide, whether l acid of sub-Chapter IV are a er 71; r retail sale, of heading 38.24; cultured crystathe halides of the alkali or alkaline-earth metals, of continued r complex cyanates, of inorganic bases (heading 28.42); (heading 28.51) other than cading 32.06; glass frit and other glass in the form of powder, including sintered metal carbides (metal carbides sintered 47), carbon oxysulphide, thiocarbonyl halides, cyanogen, ives charges for fire-extinguishers or put up in fire-extinguishingreconstructed) or dust or powder of such stones (headings.
,id of sub-Chapter II and a met e alkali or alkaline-earth metals (heading 90.01).
tes) and othe a her or not pure, or other products of Section V; l alloys or cermets FIRST SCHEDULE han those mentioned in Note 2 above; precious metal alloys of Chapta anamide and its metal derivat er 31).
rbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, a Carbon disulphide (heading 28.13); Thioctetrathiocyanatodiamminochromates (reineckHydrogen peroxide, solidified with urea (heading 28.cyanogen halides and cyor not pure (ChaptSodium chloride or magnesium oxide, whetOrgano-inorganic compounds other tProducts mentioned in Note 2, 3, 4 or 5 to Chapter 31; Inorganic products of a kind used as luminophores, of heagranules or flakes, of heading 32.07; Artificial graphite (heading 38.01); products put up asgrenades, of heading 38.13; ink removers put up in packings fothan optical elements) weighing not less than 2.5g each, of heading 38.24; Precious or semi-precious stones (natural, synthetic or 71.02 to 71.05), or precious metals orThe metals, whether or not pure, metwith a metal), of Section XV; or Optical elements, for example, of the halides of th (c) (d) (e) Subject to the provisions of Note 1 to Section IV, this Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) Chemically defined complex acids consisting of a non-metal acto be classified in heading 28.11.Headings.
28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 28.
3.- 4.- 5.- 295 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise cV er, of Unit Quantity Kg Kg whether or not Ci/g); No.
SITC 522 240 00 522 251 00 45, refers to t in the form of discs, wafers the base metals of Sections XI chemically defined,Duty t than 15% by weight of phosphorus.
15% 15% metals or of headings.
28.44 and 28.e in electronics are to be classified in this Chaptne.
continued in one or several of the said isotopes, that is, elements the preciousisotopes, whether or not for us of cts and mixtures containing these elements or isotopes or form of cylinders or rods.
When cue and iodi a specific radioactivity exceeding 74 Bq/g (0.002 n and of the wording ofhose existing in nature in the monoisotopic state; tion Impor hium (atomic No.
61), polonium (atomic No.
84) and all elements with an atomi (including those ion has been artificially modified.
FIRST SCHEDULE de (phosphor copper) containing more e, chlorine, bromi n Tariff DescripFluori- Chlorine - Iodine ificial radioactive isotopes (for example, silicon and selenium) dopedTariff No.
2801.10.00 2801.20.00 44 applies only to 48 includes copper phosphi Technetium (atomic No.
43), prometnumber greater than 84; Natural or artand XV), whether or not mixed another; Compounds, inorganic or organic, of these elements or mixed together; Alloys, dispersions (including cermets), ceramic produinorganic or organic compounds thereof and having Spent (irradiated) fuel elements (cartridges) of nuclear reactors; Radioactive residues whether or not usable.
individual nuclides, excluding, however, tmixtures of isotopes of one and the same element, enriched of which the natural isotopic compositH.
S.
Code 2801.10 2801.20 Heading 28.(a) (b) (c) (d) (e) (f) The term isotopes, for the purposes of this Note - - Heading 28.Chemical elementsprovided that they are in forms unworked as drawn, or in the or similar forms, they fall in heading 38.18.
ng 6.- 7.- 8.- HeadiNo.
28.01 [Issue 1] 296 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 259 00 522 260 00 522 100 00 522 211 00 522 212 00 522 213 00 522 214 00 522 219 00 522 221 00 522 231 00 522 239 00 522 222 00 522 223 00 522 229 00 Duty t 15% Free Free 25% 25% 25% 25% 25% Free Free Free Free Free Free continued on Impor by weight not less than 99.99% FIRST SCHEDULE gases: Tariff DescriptiSulphur, sublimed or precipitated; colloidal sulphur.Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
Hydrogen, rare gases and other non-metals.
Rare Silicon: Containing of silicon - Fluorine; bromine - Hydrogen - -- Argon -- Other - Nitrogen - Oxygen - Boron; tellurium - -- -- Other - Phosphorus - Arsenic - Selenium Tariff No.
2801.30.00 2804.10.00 2804.21.00 2804.29.00 2804.30.00 2804.40.00 2804.50.00 2804.69.00 2804.70.00 2804.80.00 2804.90.00 H.S.
Code 2801.30 2802.00 2802.00.00 2803.00 2803.00.00 2804.10 2804.21 2804.29 2804.30 2804.40 2804.50 2804.61 2804.61.00 2804.69 2804.70 2804.80 2804.90 ng HeadiNo.
28.02 28.03 28.04 297 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 281 00 522 292 00 522 289 00 522 299 00 522 270 00 522 311 00 522 319 00 522 320 00 522 330 00 522 341 00 522 349 00 522 350 00 Duty t 15% Free 15% 15% 15% 15% 15% 15% Free 15% Free 15% or continued whether or phoric acids de (hydrochloric acid); nd polyphos on Impor pentaoxide FIRST SCHEDULE, scandium and yttrium, whether s Tariff DescriptiAlkali or alkaline-earth metals; rare-earth metalnot intermixed or interalloyed; mercury.
- Alkali or alkaline-earth metals: -- Sodium -- Calcium -- Other - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed - Mercury Hydrogen chlorichlorosulphuric acid.
- Hydrogen chloride (hydrochloric acid) - Chlorosulphuric acid Sulphuric acid; oleum.
Nitric acid; sulphonitric acids.
Diphosphorus pentaoxide; phosphoricacid; polyphosphoric acids,not chemically defined.
Diphosphorus- Phosphoric acid aOxides of boron; boric acids.
- Tariff No.
2805.11.00 2805.12.00 2805.19.00 2805.30.00 2805.40.00 2806.10.00 2806.20.00 2809.20.00 H.S.
Code 2805.11 2805.12 2805.19 2805.30 2805.40 2806.10 2806.20 2807.00 2807.00.00 2808.00 2808.00.00 2809.10 2809.10.00 2809.20 2810.00 2810.00.00 ng HeadiNo.
28.05 28.06 28.07 28.08 28.09 28.10 [Issue 1] 298 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 361 00 522 369 10 522 369 90 522 391 00 522 370 00 522 380 00 522 399 10 522 399 90 522 411 00 522 419 00 522 421 00 522 429 00 Duty t 15% Free 15% 15% Free Free 15% Free 15% 15% 15% 15% ial c continued and diarsenic pentoxide on Impor lphide us trisulphide.
u FIRST SCHEDULE Tariff DescriptiOther inorganic acids and other inorganic oxygen compounds of non-metals.
- Other inorganic acids: - Other inorganic oxygen compounds of non-metals: Other -- Hydrogen fluoride (hydrofluoric acid) --- Arsenic acids --- Other inorganic acids -- Carbon dioxide -- Silicon dioxide -- Sulphur dioxide -- --- Diarsenic trioxide --- Other Halides and halide oxides of non-metals.
- Chlorides and chloride oxides - Other Sulphides of non-metals; commerphosphor- Carbon dis- Other Tariff No.
2811.11.00 2811.19.10 2811.19.90 2811.21.00 2811.22.00 2811.23.00 2811.29.10 2811.29.90 2812.10.00 2812.90.00 2813.10.00 2813.90.00 H.S.
Code 2811.11 2811.19 2811.21 2811.22 2811.23 2811.29 2812.10 2812.90 2813.10 2813.90 ng HeadiNo.
28.11 28.12 28.13 299 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 611 00 522 612 00 522 620 00 522 630 00 522 641 00 522 649 00 522 651 00 522 654 00 522 511 00 522 519 00 Duty t Free Free Free Free Free 15% Free 15% 15% 15% um; continued ide (caustic potash) es and peroxides, of ide of magnesium ides and peroxides, of on Impor d droxide (caustic soda): solution (soda lye or liquid barium.
FIRST SCHEDULE aqueous on.
Tariff DescriptiAmmonia, anhydrous or in aqueous solutiSodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
- Sodium hyIn soda) Hydroxide and peroxide of magnesioxides, hydroxistrontium orstrontium or barium Zinc oxide; zinc peroxide.
- Anhydrous ammonia - Ammonia in aqueous solution -- Solid -- - Potassium hydrox- Peroxides of sodium or potassium - Hydroxide and perox- Oxides, hydrox--- Zinc oxide --- Other Tariff No.
2814.10.00 2814.20.00 2815.11.00 2815.20.00 2815.30.00 2816.10.00 2816.40.00 2817.00.10 2817.00.90 H.S.
Code 2814.10 2814.20 2815.11 2815.12 2815.12.00 2815.20 2815.30 2816.10 2816.40 2817.00 ng HeadiNo.
28.14 28.15 28.16 28.17 [Issue 1] 300 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 670 00 285 200 00 522 660 00 522 521 00 522 529 00 522 531 00 522 539 00 522 541 00 522 549 00 522 550 00 522 560 00 Duty t Free Free Free 15% 15% Free Free Free 15% Free Free s ial c ght of continued ide on Impor oxide, other than artificial and hydroxides es and hydroxides; commer FIRST SCHEDULE d ium hydroxide.
ed iron evaluated as Fe2O3.
n mium oxides and hydroxides.ning 70% or more by weint oxium oxides.
Aluminium o Tariff DescriptiArtificial corundum, whether or not chemically defined; aluminium oxide; alumi- Artificial corundum, whether or not chemically defined - corundum - Aluminium hydroxChr- Chromium trioxide - Other Manganese oxides.
- Manganese dioxide - Other Iron oxides and hydroxides; earth colourcontaicombi- Iron oxides- Earth colours Cobalcobalt oxides.
Titani Tariff No.
2818.10.00 2818.30.00 2819.10.00 2819.90.00 2820.10.00 2820.90.00 2821.10.00 2821.20.00 H.S.
Code 2818.10 2818.20 2818.20.00 2818.30 2819.10 2819.90 2820.10 2820.90 2821.10 2821.20 2822.00 2822.00.00 2823.00 2823.00.00 ng HeadiNo.
28.18 28.19 28.20 28.21 28.22 28.23 301 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 571 00 522 572 00 522 579 00 522 680 00 522 692 00 522 693 00 522 694 00 522 695 00 522 696 00 522 697 00 522 698 00 522 699 10 522 699 20 522 699 30 Duty t Free 15% 15% Free 15% 15% 15% Free 15% 15% 15% 15% 15% 15% continued ange lead.
ganic bases; xylamine and their ide droxides and zirconium dioxide and hydroxides on Impor FIRST SCHEDULE Tariff DescriptiLead oxides; red lead and orHydrazine and hydroinorganic salts; other inorother metal oxides, hydroxides and peroxides.
- Hydrazine and hydroxylamine and their inorganic salts - Germanium oxides Other --- Tin oxides (stannous oxide and stannicoxide) - Lead monoxide (litharge, massicot) - Red lead and orange lead - Other lead oxides- Lithium oxide and hydrox- Vanadium oxides and hy- Nickel oxides and hydroxides - Copper oxides and hydroxides - Molybdenum oxides- Antimony oxides- --- Calcium hydroxide --- Calcium peroxide Tariff No.
2824.10.00 2824.20.00 2824.90.00 2825.10.00 2825.20.00 2825.30.00 2825.40.00 2825.50.00 2825.60.00 2825.70.00 2825.80.00 2825.90.10 2825.90.20 2825.90.30 H.S.
Code 2824.10 2824.20 2824.90 2825.10 2825.20 2825.30 2825.40 2825.50 2825.60 2825.70 2825.80 2825.90 ng HeadiNo.
28.24 28.25 [Issue 1] 302 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 522 699 40 522 699 90 523 111 00 523 112 00 523 113 00 523 114 00 523 115 00 523 119 00 523 210 00 523 220 00 523 291 00 523 292 00 523 293 00 Duty t 15% 15% 15% 15% Free 15% 15% 15% Free Free Free Free Free xeed continued bases; other metal oxides, odium or of potassium and flouorogluminates de oxides and chloride omides and bromi on Impor or of sodium afluoroaluminate (synthetic nates and other complts.
FIRST SCHEDULEides and peroxideses; fluorosilicates, d rides, chlori o Tariff Descripti--- Other inorganic hydroxFluorifluoroalumifluorine salFlourides: --- Zinc hydroxide - -- Of ammonium -- Of aluminium -- Other - Fluorosilicates of s- Sodium hexcryolite) - Other fluorosilicatesChlhydroxides; broxides; iodides and iodide oxides.
- Ammonium chloride - Calcium chloride - Other chlorides: -- Of magnesium -- Of aluminium -- Of iron Tariff No.
2825.90.40 2825.90.90 2826.11.00 2826.12.00 2826.19.00 2826.20.00 2826.30.00 2826.90.00 2827.10.00 2827.20.00 2827.31.00 2827.32.00 2827.33.00 H.S.
Code 2826.11 2826.12 2826.19 2826.20 2826.30 2826.90 2827.10 2827.20 2827.31 2827.32 2827.33 ng HeadiNo.
28.26 28.27 303 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 523 294 00 523 295 00 523 296 00 523 299 19 523 299 11 523 299 12 523 299 20 523 299 31 523 299 39 523 299 90 523 311 00 523 319 00 523 320 00 Duty t Free Free Free Free Free 15% 15% 15% 15% 15% Free 15% 15% continued droxides: omites.
odates.
i tes; hypobr i on Impor calcium hypochlorite and other FIRST SCHEDULE mates; iodates and per rates and perchlorates; bromates and o Commercial o Tariff Descripti-- Of cobalt -- Of nickel -- Of zinc - Chloride oxides and chloride hy-- Of copper --- Copperoxychlorides --- Other - Bromides and bromide oxides: Hypochlorites; commercial calcium hypochlorite; chlorcalcium hypochlorites ChlperbrChlorates: -- Other -- Other -- Bromides of sodium or of potassium -- Other - Iodides and iodide oxides - - Other - -- Of sodium Tariff No.
2827.34.00 2827.35.00 2827.36.00 2827.39.00 2827.41.10 2827.41.90 2827.49.00 2827.51.00 2827.59.00 2827.60.00 2828.90.00 2829.11.00 H.S.
Code 2827.34 2827.35 2827.36 2827.39 2827.41 2827.49 2827.51 2827.59 2827.60 2828.10 2828.10.00 2828.90 2829.11 ng HeadiNo.
28.28 28.29 [Issue 1] 304 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 523 391 00 523 399 00 523 410 00 523 421 00 523 422 00 523 429 00 523 431 00 523 439 00 523 441 00 523 442 00 523 449 00 523 451 00 523 459 00 523 491 00 Duty t Free 15% 15% 15% 15% 15% Free 15% Free Free Free Free 15% Free or not continued des, whether : : on Impor FIRST SCHEDULE lphates u Tariff Descripti-- Other - Other Sulphides; polysulphichemically defined.
- Sodium sulphides - Zinc sulphide - Cadmium sulphide - Other Dithionites and sulphoxylates.
- Of sodium - Other Sulphites; thiosulphates.
- Sodium sulphites- Other sulphites - ThiosSulphates; alums; peroxosulphates (persulphates).
- Sodium sulphates-- Disodium sulphate -- Other sodium sulphates- Sodium sulphates-- Of magnesium Tariff No.
2829.19.00 2829.90.00 2830.10.00 2830.20.00 2830.30.00 2830.90.00 2831.10.00 2831.90.00 2832.10.00 2832.20.00 2832.30.00 2833.11.00 2833.19.00 2833.21.00 H.S.
Code 2829.19 2829.90 2830.10 2830.20 2830.30 2830.90 2831.10 2831.90 2832.10 2832.20 2832.30 2833.11 2833.19 2833.21 ng HeadiNo.
28.30 28.31 28.32 28.33 305 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 523 492 00 523 493 00 523 494 00 523 495 00 523 496 00 523 497 00 523 499 12 523 499 19 523 499 11 523 510 00 523 520 00 523 599 00 523 610 00 523 631 00 523 632 00 523 633 00 Duty t 15% Free Free Free Free Free Free Free Free Free 15% 15% Free Free Free 15% continued ) on Impor es (hypophosphites) and FIRST SCHEDULE Phosphinat Tariff Descripti-- Sulphates of aluminium -- Of chromium -- Of nickel -- Of copper -- Of zinc -- Of barium -- Other - Alums - Peroxosulphates (persulphatesNitrites; nitrates.
- Nitrites -- Of potassium -- Other Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
- phosphonates (phosphites) -- Of mono- or disodium -- Of trisodium -- Of potassium Tariff No.
2833.22.00 2833.23.00 2833.24.00 2833.25.00 2833.26.00 2833.27.00 2833.29.00 2833.30.00 2833.40.00 2834.10.00 2834.21.00 2834.29.00 2835.22.00 2835.23.00 2835.24.00 H.S.
Code 2833.22 2833.23 2833.24 2833.25 2833.26 2833.27 2833.29 2833.30 2833.40 2834.10 2834.21 2834.29 2835.10 2835.10.00 2835.22 2835.23 2835.24 ng HeadiNo.
28.34 28.35 [Issue 1] 306 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 523 634 00 523 635 00 523 639 00 523 640 00 523 650 00 523 710 00 523 720 00 523 730 00 523 740 00 523 791 00 523 792 00 523 750 00 523 793 00 Duty t Free Free Free Free Free 15% Free Free 15% Free 15% 15% 15% muiclacid ( et continued ahpsohpo ning ammonium htrone on Imporg ordy FIRST SCHEDULE he) muicl phat aC Polyphosphates: Other: Tariff Descripti-phos- -- Sodium triphosphate (sodium tripolyphosphate) Carbonates; peroxocarbonates(percarbonates); commercial ammonium carbonate contaicarbamate.- Commercial ammonium carbonate and other ammonium carbonates bicarbonate) - -- Other phosphates of calcium -- Other -- Other - Disodium carbonate - Sodium hydrogencarbonate (sodium - Potassium carbonates - Calcium carbonate - Barium carbonate - Lead carbonates - -- Lithium carbonates Tariff No.
2835.25.00 2835.26.00 2835.29.00 2835.31.00 2835.39.00 2836.10.00 2836.20.00 2836.30.00 2836.40.00 2836.50.00 2836.60.00 2836.70.00 2836.91.00 H.S.
Code 2835.25 2835.26 2835.29 2835.31 2835.39 2836.10 2836.20 2836.30 2836.40 2836.50 2836.60 2836.70 2836.91 ng HeadiNo.
28.36 307 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 523 794 00 523 799 00 523 811 00 523 812 00 523 819 00 523 820 00 523 831 00 523 832 00 523 833 00 523 839 00 523 841 00 523 842 00 523 843 00 523 849 00 Duty t 15% 15% 15% Free 15% 15% 15% Free 5% 15% 15% Free Free Free continued cyanates.
o es) on Imporrbonates, peroxocarbonates ca FIRST SCHEDULEes, cyanide oxides and complex Other d nates, cyanates and thi Tariff Descripti-- Strontium carbonate -- (percarbonates) Cyanicyanides.
- Cyanides and cyanide oxides: -- Of sodium -- Other - Complex cyanides FulmiSilicates; commercial alkali metal silicates.
- Of Sodium:-- Sodium metasilicates -- Other - Of potassium - Other Borates; peroxoborates (perborates).
- Disodium tetraborate (refined borax): -- Anhydrous-- Other - Other borates - Peroxoborates (perborat Tariff No.
2836.92.00 2837.11.00 2837.19.00 2837.20.00 2839.11.00 2839.19.00 2839.20.00 2839.90.00 2840.11.00 2840.19.00 2840.20.00 2840.30.00 H.S.
Code 2836.92 2836.99 2836.99.00 2837.11 2837.19 2837.20 2838.00 2838.00.00 2839.11 2839.19 2839.20 2839.90 2840.11 2840.19 2840.20 2840.30 ng HeadiNo.
28.37 28.38 28.39 28.40 [Issue 1] 308 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 524 311 00 524 312 00 524 313 00 524 315 00 524 316 10 524 316 90 524 317 00 524 318 00 524 319 00 523 891 00 523 899 10 Duty t 15% Free 15% 15% 15% 15% 15% 15% 15% Free Free continued e on Impor romate h es: ds (including alluminosilicates FIRST SCHEDULE salts of inorganic acids or Tariff DescriptiSalts of oxometallic or peroxometallicacids.- Other chromates and dichromates; peroxochromates - Manganites, manganates and permanganat- Tungstates (wolframates) Otherperoxoaciwhether or not chemically defined), other than azides.
- Double or complex silicates, including aluminosilicates whether or not chemically defined.
Other - Aluminates- Chromates of zinc or of lead - Sodium dic-- Potassium permanganat-- Other - Molybdates- Other - --- Arsenites and arsenates Tariff No.
2841.10.00 2841.20.00 2841.30.00 2841.50.00 2841.61.00 2841.69.00 2841.70.00 2841.80.00 2841.90.00 2842.10.00 2842.90.10 H.S.
Code 2841.10 2841.20 2841.30 2841.50 2841.61 2841.69 2841.70 2841.80 2841.90 2842.10 2842.90 ng HeadiNo.
28.41 28.42 309 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 523 899 90 524 321 00 524 323 00 524 325 00 524 327 00 524 329 00 525 110 00 525 130 00 Duty t Free 15% 15% 15% 15% 15% 15% 15% continued s compounds; plutonium or metals ng these products.
on Impor otopes (including the fissile s FIRST SCHEDULEal precious metals; inorganic or c compounds of precious metals, d Tariff Descripti--- Other Colloiorganiwhether or not chemically defined; amalgams of precious metals.
- Colloidal precious- Silver compounds: -- Silver nitrate -- Other - Gold compounds - Other compounds; amalgams Radioactive chemical elements and radioactive ior fertile chemical elements and isotopes) and their compounds; mixtures and residues containi- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds - Uranium enriched in U 235 and its compounds; plutonium and italloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235,compounds of these products Tariff No.
2842.90.90 2843.10.00 2843.21.00 2843.29.00 2843.30.00 2843.90.00 2844.10.00 2844.20.00 H.S.
Code 2843.10 2843.21 2843.29 2843.30 2843.90 2844.10 2844.20 ng HeadiNo.
28.43 28.44 [Issue 1] 310 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 525 150 00 525 190 00 525 170 00 525 911 00 525 919 00 525 951 00 Duty t 15% 15% 15% 15% 15% 15% g - ne continued organic, of rar and isotopes and on Impor , of yttrium or of scandium or s FIRST SCHEDULEm depleted in U 235 and its y water (deuterium oxide) Tariff DescriptiUraniucompounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products 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 - Spent (irradiated) fuel elements (cartridges) of nuclear reactors Isotopes other than those of headi28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.
Compounds, inorganic orearth metalof mixtures of these metals.
- - Radioactive elements- Heav- Other - Cerium compounds Tariff No.
2844.40.00 2844.50.00 2845.10.00 2845.90.00 2846.10.00 H.S.
Code 2844.30 2844.30.00 2844.40 2844.50 2845.10 2845.90 2846.10 ng HeadiNo.
28.45 28.46 311 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 525 959 00 524 910 00 524 920 00 524 930 00 524 941 00 524 949 00 524 950 00 524 991 00 524 992 00 524 999 00 Duty t 15% Free 15% Free Free 15% 15% 15% 15% 15% o not or not or us.
continued whether chemically defined, on Impor ganic compounds (including (whether or not rare gases have d); or compressed FIRST SCHEDULE whether or not chemically e es, inor d Tariff Descripti- Other Hydrogen peroxyde,solidified with urea.
Phosphides, whether or not chemicallydefined, excluding ferrophosphorCarbidefined.
- Of calcium - Of silicon - Other Hydrides, nitrides, azides, silicides and borides, whether or notother than compounds which are alscarbides of heading 28.49.
Otherdistilled or conductivity water and water of similar purity); liquid air (whetherrare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.
--- Liquid air been remov--- Distilled or conductivity water and water of similar purity --- Other Tariff No.
2846.90.00 2849.10.00 2849.20.00 2849.90.00 2850.00.00 2851.00.10 2851.00.20 2851.00.90 H.S.
Code 2846.90 2847.00 2847.00.00 2848.00 2848.00.00 2849.10 2849.20 2849.90 2850.00 2851.00 ng HeadiNo.
28.47 28.48 28.49 28.50 28.51 [Issue 1] 312 [Rev.
2012] CAP.
472 Customs and Excise ncluding an anti-caking agent) ovided that the solution constitutes a er apply only to pted solely for reasons of safety or for transport and continued compound (whether or not containing impurities), except ethers, sugar acetals and sugar esters, and their salts, of on or for safety reasons, provided that the additions do not reoisomers), whether or not saturated (Chapter 27); suitable for specific use rather than for general use; r the production of azo dyes: diazonium salts, couplers used above with an added stabiliser (i (f) above with an added anti-dusting agent or a colouring or unds, whether or not containing impurities; .41, whether or not chemically defined; ecific use rather than for general use; FIRST SCHEDULEs, the headings of this Chaptor (c) above dissolved in other solvents pr CHAPTER 29 ORGANIC CHEMICALS arbon isomers (other than ste07 or 22.08); sary for their preservation or transport; of heading 15.04 or crude glycerol of heading 15.20; Separate chemically defined organic compoMixtures of two or more isomers of the same organicmixtures of acyclic hydrocThe products of headings 29.36 to 29.39 or the sugar heading 29.40, or the products of heading 29The products mentioned in (a), (b) or (c) above dissolved in water; The products mentioned in (a), (b) normal and necessary method of putting up these products adothat the solvent does not render the product particularly The products mentioned in (a), (b), (c), (d) or (e) necesThe products mentioned in (a), (b), (c), (d), (e) orodoriferous substance added to facilitate their identificatirender the product particularly suitable for spThe following products diluted to standard strengths, fofor these salts and diazotisable amines and their salts.
GoodsEthyl alcohol (heading 22.Methane or propane (heading 27.11); The compounds of carbon mentioned in Note 2 to Chapter 28; Except where the context otherwise require(a) (b) (c) (d) (e) (f) (g) (h) This Chapter does not cover (a) (b) (c) (d) Notes.1.- 2.- 313 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 32.04) or dyes or other compounds of these sub- ganic colouring matter, synthetic organic rms (for example, tablets, sticks or similar to halogenated, sulphonated, nitrated or or as luminophores (heading oxygen-function is to be restricted to the functions ers I to VII with organic continued 03), synthetic orontainers of a kind used for filling or refilling cigarette or s of this Chapter are to be classified in that one of those classified in the heading which occurs last in numerical 3 (heading 36.06); put up in fire-extinguishing grenades, of heading 38.13; ink derivatives, such as sulphohalogenated, nitrohalogenated,ub-Chapt nitrogen-functions for the purposes of heading 29.29.
29.14, 29.18 and 29.22, FIRST SCHEDULEanimal origin (heading 32.hylenediamine tartrate (heading 90.01).
rence to compound etramine or similar substances, put up in fo 29.11 and 29.13 to 29.20, any reference e acid-function organic compounds of sub-Chapters I to VII are to be classified in the same a ref ers.
h er put up in forms or packings for retail sale (heading 32.12); hexamethylenet t 29.04 to 29.06, 29.08 to Urea (heading 31.02 or 31.05); Colouring matter of vegetable or products of a kind used as fluorescent brightening agents colouring matEnzymes (heading 35.07); Metaldehyde, forms) for use as fuels, or liquid or liquefied-gas fuels in csimilar lighters and of a capacity not exceeding 300 cmProducts put up as charges for fire-extinguishers or removers put up in packings for retail sale, of heading 38.24; or Optical elements, for example, of et which could be included in two or more of the headingThe esters of acid-function organic compounds of sChapters are to be classified with that compound which isorder in these sub-ChaptEsters of ethyl alcohol witheading as the corresponding acid-function compounds.
(e) (f) (g) (ij) (k) Goodsheadings which occurs last in numerical order.
In headings.nitrosated derivatives includesnitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as For the purposes of headings, 29.11, 29.12,(the characteristic organic oxygen-containing groups) referred to in headings.
29.05 to 29.20.
(a) (b) (h) 3.- 4.- 5.- [Issue 1] 314 [Rev.
2012] CAP.
472 Customs and Excise lphonated or u pounds or organic bases, of drogen, oxygen and nitrogen, eir nature of s tion compounds) from which they which contain, in addition to atoms sters of polyhydric alcohols or phenols ano-inorganic compounds) do not include ed ring, ketone peroxides, cyclic polymers e resulting solely from the cyclising function or sI to X or heading 29.42 are to be classified in the ls (such as sulphur, arsenic, mercury or lead) directly fied in the heading appropriate to the organic compound; ng phenol- or enol-funca continued phenol- or enol-function comatives) which, apart from hy ading as the corresponding alcohols except in the case of of metiv a halogen which give them thoms are thos er 28 acid-, ls or hormone-stimulating factors, hormone inhibitors and hormone be classi a ch aso u of polybasic carboxylic acids, cyclic e FIRST SCHEDULE include epoxides with a three-member pounds) and heading 29.31 (other org atives (including compound der37 05).
carbon the atoms of sulphur or of includes hormone-releasing or o ives (or compound derivatives).
Inorganic salts of organic compounds ssub-Chapters I to X or heading 29.42, are tand Salts formed between organic compounds of sub-Chapterheading appropriate to the base or to the acid (includiare formed, whichever occurs last in numerical order in the Chapter.
ic acids, or imides of polybasic acids.
Subject to Note 1 to Section VI and Note 2 to Chapt(1) (2) Metal alcoholates are to be classified in the same heethanol (heading 29.Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
mpounds of headings.
29.30 and 29.31 are organic compounds the molecules ofthe term hormonesantagonists (anti-hormones); o (c) (d) (e) The cof hydrogen, oxygen or nitrogen, atoms of other non-metlinked to carbon atoms.
Heading 29.30 (organo-sulphur comsulphonated or alogenated derivonly have directly linked thalogenated derivatHeadings.
29.32, 29.33 and 29.34 do notof aldehydes or of thioaldehydes, anhydrideswith polybasThese provisions apply only when the ring-position hetero-atfunctions here listed.
For the purposes of heading 29.(a) 6.- 7.- 8.- 315 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
are not more specifically SITC 511 140 00 511 110 00 511 120 00 511 131 00 511 139 00 511 191 00 511 199 00 511 210 00 511 291 00 511 220 00 Duty Other in the series of subheadings tr group of chemical compounds) are to be Free Free 15% 15% 15% 15% 15% Free 15% Free continued derivatives and structural analogues used primarily as of compounds) provided that theyubheading named not only to hormone deritives and structural analogues used idual s and isomers thereof tion Impor FIRST SCHEDULE, derivatives of a chemical compound (ohat there is no res as hormones applies er Other Tariff DescripAcyclic hydrocarbons.
- Saturated -- Ethylene -- Propene (propylene) -- Butene (butylene) -- Buta-1,3-diene and isoprene -- --- Acetylene --- Other Cyclic hydrocarbons.
- Cyclanes, cyclenes and cycloterpenes: -- Cyclohexane -- Other - Benzene ed primarilye synthesis of products of this heading.
Tariff No.
2901.10.00 2901.21.00 2901.22.00 2901.23.00 2901.24.00 2901.29.10 2901.29.90 2902.11.00 2902.19.00 2902.20.00 he same subheading as that compound (or group the expression usprimarily for their hormonal effect, but also to those intermediates in thH.
S.
Code 2901.10 2901.21 2901.22 2901.23 2901.24 2901.29 2902.11 2902.19 2902.20 (b) Within any one heading of this Chaptclassified in tcovered by any other subheading and tconcerned.
ng Subheading Note.
1.- HeadiNo.
29.01 29.02 [Issue 1] 316 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 511 230 00 511 241 00 511 243 00 511 245 00 511 249 00 511 250 00 511 260 00 511 270 00 511 299 00 511 361 00 511 362 00 511 363 00 511 364 00 511 350 00 511 369 10 Duty t Free Free Free Free Free Free Free Free Free 15% Free 15% 15% 15% 15% loride) continued h hyl chloride) and lene c vatives of hydrocarbons.
richloromethane) on Impor thane (met FIRST SCHEDULE arbons: Xylenes: Chlorome Other Tariff Descripti- Toluene - -- o-Xylene -- m-Xylene -- p-Xylene -- Mixed xylene isomers - Styrene - Ethylbenzene - Cumene - Other Halogenated deri- Saturated chlorinated derivatives of acyclic hydroc-- chloroethane (ethyl chloride) -- Dichloromethane (methy-- Chloroforme (t-- Carbon tetrachloride -- 1,2-Dichloroethane (ethylene dichloride) -- --- 1,1,1-Trichloroethane (methyl chloroform) Tariff No.
2902.30.00 2902.41.00 2902.42.00 2902.43.00 2902.44.00 2902.50.00 2902.60.00 2902.70.00 2902.90.00 2903.12.00 2903.13.00 2903.14.00 2903.15.00 2903.19.10 H.S.
Code 2902.30 2902.41 2902.42 2902.43 2902.44 2902.50 2902.60 2902.70 2902.90 2903.11 2903.11.00 2903.12 2903.13 2903.14 2903.15 2903.19 ng HeadiNo.
29.03 317 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 511 369 90 511 310 00 511 320 00 511 330 00 511 340 00 511 370 00 511 381 00 511 382 00 511 383 00 511 384 00 511 385 10 511 385 21 511 385 29 511 385 31 511 385 32 511 385 33 511 385 34 511 385 35 Duty t 15% 15% 15% 15% Free Free 15% 15% 15% 15% Free 15% 15% 15% 15% 15% 15% 15% and continued ed or iodinated (perchloroethylene) oropropanes on Impor FIRST SCHEDULE Tariff Descripti--- Other Tetrachloroethylene - Fluorinated, brominatderivatives of acyclic hydrocarbons chloropentafluoroethane -- Other derivatives perhalogenated only with fluorine and chlorine Trichloropentaflu -- Vinyl chloride (chloroethylene) -- Trichloroethylene -- -- Other -- Trichlorofluoromethane -- Dichlorodifluoromethane -- Trichlorotrifluoroethanes-- Dichlorotetrafluoroethanes--- Chlorotrifluoromethane --- Pentachlorofluoroethane --- Tetrachlorodifluoroethane --- Heptachlorofluoropropanes --- Hexachlorodifluoropropanes --- Pentachlorotrifluoropropanes --- Tetrachlorotetrafluoropropanes --- Tariff No.
2903.19.90 2903.21.00 2903.22.00 2903.29.00 2903.30.00 2903.41.00 2903.42.00 2903.43.00 2903.44.00 2903.45.10 2903.45.21 2903.45.29 2903.45.31 2903.45.32 2903.45.33 2903.45.34 H.S.
Code 2903.21 2903.22 2903.23 2903.23.00 2903.29 2903.30 2903.41 2903.42 2903.43 2903.44 2903.45 2903.45.35 ng HeadiNo.
[Issue 1] 318 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 511 385 36 511 385 39 511 385 90 511 386 00 511 387 00 511 389 10 511 389 90 511 391 00 511 392 00 511 393 00 511 395 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued ives o or more different ives of aromatic w on Impor Bromochlorodifluoromethane, nated derivatxachlorocyclohexane o-dichlorobenzene and p- robenzene and DDT (1,1,1- FIRST SCHEDULE arbons containing tarbons: Other 1,2,3,4,5,6-HeHexachlo Tariff Descripti--- Dichlorohexafluoropropanes --- Chloroheptafluoropropanes --- Other -- bromotrifluoromethane and dibromotetrafluoroethanes -- Other perhaloge-- --- Derivatives of methane, ethane or propane, halogenated only with flourine and chlorine --- Other halogenated derivatives of acyclic hydrochalogens - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: -- - Other - Halogenated derivathydroc-- Chlorobenzene,dichlorobenzene -- trichloro-2,2-bis (p-chlorophenyl) ethane) Tariff No.
2903.45.36 2903.45.39 2903.45.90 2903.47.00 2903.49.10 2903.49.90 2903.59.00 2903.61.00 H.S.
Code 2903.46 2903.46.00 2903.47 2903.49 2903.51 2903.51.00 2903.59 2903.61 2903.62 2903.62.00 ng HeadiNo.
319 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 511 399 00 511 410 00 511 420 00 511 490 00 512 110 00 512 120 00 512 131 00 512 139 00 512 191 00 512 140 00 512 192 00 Duty t 15% Free 15% 15% Free Free Free Free 15% Free Free whether or continued : ohol) and propan-2-adecan-1-ol (stearyl yl alcohol) ohol) and isomers thereof on Impor (propyl alc tyl alcohol) and isomers thereof FIRST SCHEDULE Tariff DescriptiSulphonated, nitrated or nitrosatedderivatives of hydrocarbons,not halogenated.
- Derivatives containing only sulpho groups, their salts and ethyl esters - Derivatives containing only nitro or only nitroso groups Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
- Saturated monohydric alcoholsPropan-1-olol (isopropyl alcohol) ol (cetyl alcohol) and octalcohol) -- Other - Other -- Methanol (methyl alcohol) -- -- Butan-1-ol (n-but-- Other butanols -- Pentanol (amylalc-- Octanol (oc-- Dodecan-1-ol (lauryl alcohol), hexadecan-1- Tariff No.
2903.69.00 2904.10.00 2904.20.00 2904.90.00 2905.11.00 2905.13.00 2905.14.00 2905.15.00 2905.16.00 2905.17.00 H.S.
Code 2903.69 2904.10 2904.20 2904.90 2905.11 2905.12 2905.12.00 2905.13 2905.14 2905.15 2905.16 2905.17 ng HeadiNo.
29.04 29.05 [Issue 1] 320 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 512 193 00 512 195 00 512 199 00 512 210 00 512 291 00 512 292 00 512 293 00 512 230 00 512 240 00 512 250 00 512 225 00 512 294 00 512 295 10 512 299 00 Duty t 15% 15% 15% Free Free Free Free Free 15% Free Free Free Free Free continued methyl) propane-1,3-diol y on Impor ydrox ed, sulphonated, nitrated or FIRST SCHEDULE Tariff Descripti- Unsaturated monohydric alcohols: Diols: - Other polyhydric alcohols: 2-Ethyl-2-(h(trimethylolpropane) - Halogenatnitrosated derivatives of acyclic alcohols: -- Other saturated monohydric alcohols -- Acyclic terpene alcohols -- Other - -- Ethyline glycol (ethanediol) -- Propylene glycol (propane-1,2-diol) -- Other -- -- Pentaerythritol -- Mannitol -- D-glucitol (sorbitol) -- Glycerol -- Other -- Ethchlorvynol (INN) -- Other Tariff No.
2905.19.00 2905.22.00 2905.29.00 2905.31.00 2905.32.00 2905.39.00 2905.42.00 2905.43.00 2905.44.00 2905.45.00 2905.49.00 2905.51.00 2905.59.00 H.S.
Code 2905.19 2905.22 2905.29 2905.31 2905.32 2905.39 2905.41 2905.41.00 2905.42 2905.43 2905.44 2905.45 2905.49 2905.51 2905.59 ng HeadiNo.
321 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 512 311 00 512 312 00 512 313 00 512 314 00 512 319 00 512 351 00 512 359 00 512 410 00 512 420 00 512 431 00 512 432 00 512 433 00 512 434 00 Duty t Free 15% Free Free 15% 15% 15% Free Free Free Free 15% 15% continued on Impor roxybenzene) and its salts nonylphenol and their isomers; d FIRST SCHEDULE Tariff DescriptiCyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
- Cyclanic, cyclenic or cycloterpenic: imethylcyclohexanols Aromatic: Monophenols: Octylphenol, -- Menthol -- Cyclohexanol, methylcyclohexanols and -- Sterols and inositols -- Terpineols-- Other - -- Benzyl alcohol -- Other Phenols; phenol-alcohols.
- -- Phenol (hy-- Cresols and their salts -- salts thereof -- Xylenols and their salts -- Naphthols and their salts -- Other Tariff No.
2906.11.00 2906.12.00 2906.13.00 2906.14.00 2906.19.00 2906.21.00 2906.29.00 2907.11.00 2907.12.00 2907.14.00 2907.15.00 2907.19.00 H.S.
Code 2906.11 2906.12 2906.13 2906.14 2906.19 2906.21 2906.29 2907.11 2907.12 2907.13 2907.13.00 2907.14 2907.15 2907.19 ng HeadiNo.
29.06 29.07 [Issue 1] 322 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 512 435 00 512 436 00 512 437 00 512 438 00 512 441 00 512 442 00 512 449 00 516 161 00 Duty t Free Free 15% Free 15% 15% 15% Free s, continued nitrated or nitrated or ohols: s, ether-phenol nol) and its salts cohol on Impor lidenediphenol (bisphenol A, nitrated or nitrosated FIRST SCHEDULE , ether-al ives: s Tariff Descripti- Polyphenols; phenol-alc4,4-Isopropydiphenylolpropane) and its salts Halogenated, sulphonated,nitrosated derivatives of phenols or phenol-alcohols.
substituents and their salts their salts and esters -- Resorcinol and its salts -- Hydroquinone (qui-- -- Other - Derivatives containing only halogen - Derivatives containing only sulpho groups, - Other Etherether-alcohol-phenols, alcohol peroxides, ether peroxide, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated,nitrosated derivatives.
- Acyclic ethers and their halogenated, sulphonated,derivat-- Diethyl ether Tariff No.
2907.21.00 2907.22.00 2907.29.00 2908.10.00 2908.20.00 2908.90.00 2909.11.00 H.S.
Code 2907.21 2907.22 2907.23 2907.23.00 2907.29 2908.10 2908.20 2908.90 2909.11 ng HeadiNo.
29.08 29.09 323 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 516 162 00 516 163 00 516 169 00 516 171 00 516 172 00 516 173 00 516 174 00 516 175 00 516 176 00 516 179 00 Duty t Free 15% Free Free 15% 15% 15% 15% Free Free atives ol or of , ketone atives continued heir halogenated, ed, sulphonated, nitrated -lethers of ethylene glycol ol on Impor hers of ethylene glycol or of c ethers and their halogenated, nitrated or nitrosated FIRST SCHEDULE ives: Tariff Descripti- Cyclanic, cyclenic or cycloterpenic ethers and their halogenator nitrosated derivatives Aromaticsulphonated, nitrated or nitrosated deriv- Ether-alcohols and tsulphonated,derivat-- 2,2-Oxydiethanol (diethylene glycol, digol) -- Monomethyl ethers of ethylene glycdiethylene glycol diethylene glycol or of diethylene glytheir haloge-nated, sulphonated, nitrated or nitrosated derivatives -- Other - -- Monobutyl et-- Other monoalky-- Other - Ether-phenols, ether-alcohol-phenols and - Alcohol peroxides, ether peroxidesperoxides and their halogenated, sulphonated, nitrated or nitrosated deriv Tariff No.
2909.19.00 2909.20.00 2909.41.00 2909.42.00 2909.43.00 2909.44.00 2909.49.00 2909.50.00 2909.60.00 H.S.
Code 2909.19 2909.20 2909.30 2909.30.00 2909.41 2909.42 2909.43 2909.44 2909.49 2909.50 2909.60 ng HeadiNo.
[Issue 1] 324 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 516 130 00 516 140 00 516 151 00 516 159 00 516 120 00 516 211 00 516 212 00 516 213 00 516 219 00 Duty t 15% 15% 15% 15% 15% Free 15% 15% 15% continued sulphonated, nitrated or with a three-membered acetals, whether or not on Impor taldehyde) 3-epox-ypropane e FIRST SCHEDULE s and hemi Tariff DescriptiEpoxides, epoxyalcohols, epoxyphenolsand epoxyethers,ring, and their halogenated,nitrated or nitrosated derivatives.
- Oxirane (ethyleneoxide) - Methyloxirane (propylene oxide) -1-Chloro-2,(epichlorohydrin) - Other Acetalwith other oxygen function, and their halogenated, sulphonated,nitrosated derivatives.
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
- Acyclic aldehydes without other oxygen function: -- Methanal (formaldehyde) -- Ethanal (ac-- Butanal (butyraldehyde, normal isomer) -- Other Tariff No.
2910.10.00 2910.20.00 2910.90.00 2912.11.00 2912.12.00 2912.13.00 2912.19.00 H.S.
Code 2910.10 2910.20 2910.30 2910.30.00 2910.90 2911.00 2911.00.00 2912.11 2912.12 2912.13 2912.19 ng HeadiNo.
29.10 29.11 29.12 325 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 516 221 00 516 222 00 516 223 00 516 224 00 516 225 00 516 226 00 516 227 00 516 229 00 516 260 00 516 230 00 Duty t Free 15% 15% Free Free Free 15% Free 15% Free continued nitrated or nitrated or nones, whether or not on Impor vatives of products of aldehyde) FIRST SCHEDULE ybenz ng 29.12.
Tariff Descripti- Cyclic aldehydes without other oxygen function: -- Benzaldehyde -- Other - Aldehyde-alcohols - Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: -- Vanillin (4-hydroxy-3-methoxy-benzaldehyde) -- Ethylvanillin (3-ethoxy-4-hydrox-- Other - Cyclic polymers of aldehydes - Paraformaldehyde Halogenated, sulphonated,nitrosated deriheadiKetones and quiwith other oxygen function, and their halogenated, sulphonated,nitrosated derivatives.
- Acyclic ketones without other oxygen function: -- Acetone Tariff No.
2912.21.00 2912.29.00 2912.30.00 2912.41.00 2912.42.00 2912.49.00 2912.50.00 2912.60.00 2914.11.00 H.S.
Code 2912.21 2912.29 2912.30 2912.41 2912.42 2912.49 2912.50 2912.60 2913.00 2913.00.00 2914.11 ng HeadiNo.
29.13 29.14 [Issue 1] 326 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 516 240 00 516 251 00 516 259 00 516 270 00 516 281 00 516 282 00 516 289 00 516 291 10 516 291 90 516 297 00 516 294 00 516 295 00 516 296 00 516 299 00 Duty t Free 15% 15% Free Free 15% 15% 15% 15% 15% Free 15% 15% Free s continued methylcyclohexanones l ethyl ketone) on Impor ols and ketones with other ohols and ketone-aldehydes ed, sulphonated, nitrated or FIRST SCHEDULE r cyclamic, cyclenic or cyclenic ketone e one-phen Tariff Descripti-- 4-Methylpentan-2-one (methyl isobutyl ketone) - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: without other function - Aromatic ketones without other oxygen function: Ketoxygen function Quinones: -- Butanone (methy-- Other -- Camphor -- Cyclohexanone and -- Ionones and methylionones -- Oth-- Phenylacetone (phenylpropan-2-one) -- Other - Ketone-alc- - -- Anthraquinone -- Other quinones - Halogenatnitrosated derivatives 00.
92.
41 Tariff No.
2914.12.00 2914.13.00 2914.19.00 2914.22.00 2914.23.00 9 2914.31.00 2914.21.00 2 2914.39.00 2914.40.00 2914.61.00 2914.69.00 2914.70.00 92.
41H.S.
Code 2914.12 2914.13 2914.19 9 2914.21 2914.22 2914.23 2 2914.31 2914.39 2914.40 2914.50 2914.50.00 2914.61 2914.69 2914.70 ng HeadiNo.
327 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 513 741 00 513 742 00 513 749 00 513 711 00 513 712 00 513 713 00 513 771 00 513 719 00 513 721 00 513 722 00 513 723 00 513 724 00 513 725 00 513 729 00 Duty t Free 15% Free Free 15% 30% 15% Free Free Free 15% 15% 15% 15% continued es, halides, peroxides d on Impor etate FIRST SCHEDULE Tariff DescriptiSaturated acyclic monocarboxylic acids and their anhydriand peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
- Formic acid, its salts and esters: -- Formic acid -- Salts of formic acid -- Esters of formic acid - Acetic acid and its salts; acetic anhydride: -- Acetic acid -- Sodium ac-- Cobalt acetate -- Acetic anhydride -- Other - Esters of acetic acid -- Ethyl acetate -- Vinyl acetate -- n-Butyl acetate -- Isobutyl acetate --2-Ethoxyethyl acetate -- Other esters of acetic acid Tariff No.
2915.11.00 2915.12.00 2915.13.00 2915.21.00 2915.22.00 2915.23.00 2915.24.00 2915.29.00 2915.31.00 2915.32.00 2915.33.00 2915.34.00 2915.35.00 2915.39.00 H.S.
Code 2915.11 2915.12 2915.13 2915.21 2915.22 2915.23 2915.24 2915.29 2915.31 2915.32 2915.33 2915.34 2915.35 2915.39 ng HeadiNo.
29.15 [Issue 1] 328 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 513 774 00 513 773 00 513 750 00 513 760 00 513 779 00 513 791 00 513 792 00 513 731 00 513 739 00 Duty t 15% 15% Free 25% 15% Free Free Free Free ates lic acids, continued ters rboxy a peroxides and des, i yclic monoc on Impor ids; their halogenated, FIRST SCHEDULEters ters turated accids and their derivatives: cyclic monocarboxylic acids, their aa Tariff Descripti- Mono-, di- or trichloroacetic acids, their salts and es- Propionic acid, its salts and es- Butanoic acids, pentanoic acids, their salts and es- Palmitic acid, stearic acid, their salts and esters - Other saturated acyclic mono carboxylic acids and their anhydrides, halides, peroxides and peroxacsuphonated, nitrated an nitrosated derivUnsaturated acyclic monocarboxylic acids,anhydrides, halperoxyacids; their halogenated,sulphonated, nitrated or nitrosated derivatives.
- Unstheir anhydrides, halides, peroxides, peroxy-- Acrylic acid and its salts -- Esters of acrylic acid -- Methacrylic acid and its salts -- Esters of methacrylic acid Tariff No.
2915.40.00 2915.50.00 2915.60.00 2915.70.00 2915.90.00 2916.11.00 2916.12.00 2916.13.00 2916.14.00 H.S.
Code 2915.40 2915.50 2915.60 2915.70 2915.90 2916.11 2916.12 2916.13 2916.14 ng HeadiNo.
29.16 329 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 513 780 00 513 793 00 513 794 00 513 795 00 513 796 00 513 797 00 513 798 00 513 799 00 513 891 00 513 892 00 Duty t 15% 15% Free Free Free 15% 15% Free 15% Free continued , peroxyacids ters r anhydrides, nitrated or , peroxyacids or cycloterpenic thei on Impor e and benzoyl chloride lic acids, their anhydrides, FIRST SCHEDULEters rboxy a ives Tariff Descripti-- Oleic, linoleic or linolenic acids, their salts and es-- Other - Cyclanic, cyclenicmonochalides, peroxides, peroxyacids and their derivat- Aromatic monocarboxylic acids, their anhydrides, halides, peroxidesand their derivatives: -- Benzoic acid, its salts and es-- Benzoyl peroxid-- Phenylacetic acid and its salts -- Esters of phenylacetic acid -- Other Polycarboxylic acids,halides, peroxides and peroxyacids; their halogenated, sulphonated,nitrosated derivatives.
- Acyclic polycarboxylic acids, their anhydrides, halides, peroxidesand their derivatives: -- Oxalic acid, its salts and esters -- Adipic acid, its salts and esters Tariff No.
2916.15.00 2916.19.00 2916.20.00 2916.31.00 2916.32.00 2916.34.00 2916.35.00 2916.39.00 2917.11.00 2917.12.00 H.S.
Code 2916.15 2916.19 2916.20 2916.31 2916.32 2916.34 2916.35 2916.39 2917.11 2917.12 ng HeadiNo.
29.17 [Issue 1] 330 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 513 893 00 513 810 00 513 894 00 513 850 00 513 895 00 513 830 00 513 873 00 513 896 00 513 820 00 513 897 00 513 840 00 513 899 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free lts and a continued , peroxyacids es, halides, d nitrated or or cycloterpenic l orthophthalates on Impor y id, sebacic acid, their s polycarboxylic acids, their FIRST SCHEDULE ives Tariff Descripti-- Azelaic acesters -- Maleic anhydride -- Other - Cyclanic, cyclenicpolycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivat- Aromaticanhydrides, halides, peroxidesand their derivatives: -- Dibutyl orthophthalates -- Dioctyl orthophthalates -- Dinonyl or didec-- Other esters of orthophthalic acid -- Phthalic anhydride -- Terephthalic acid and its salts -- Dimethyl terephthalate -- Other Carboxylic acids with additional oxygen function and their anhydriperoxides and peroxyacids; their halogenated, sulphonated,nitrosated derivatives.
Tariff No.
2917.13.00 2917.14.00 2917.19.00 2917.20.00 2917.31.00 2917.32.00 2917.33.00 2917.34.00 2917.35.00 2917.36.00 2917.37.00 2917.39.00 H.S.
Code 2917.13 2917.14 2917.19 2917.20 2917.31 2917.32 2917.33 2917.34 2917.35 2917.36 2917.37 2917.39 ng HeadiNo.
29.18 331 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 513 911 00 513 912 00 513 913 00 513 914 00 513 915 00 513 921 00 513 929 00 513 931 00 513 932 00 513 939 00 513 940 00 513 950 00 Duty t Free 15% 15% Free Free 15% 15% Free Free Free Free 15% unction, continued , peroxyacids ters , peroxyacids cylic acid and their salts on Impor without other oxygen f FIRST SCHEDULE cids and their derivatives a Tariff Descripti- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxidesand their derivatives: -- Lactic acid, its salts and esters -- Tartaric acid -- Salts and esters of tartaric acid -- Citric acid -- Salts and esters of citric acid -- Gluconic acid, its salts and es-- Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxidesand their derivatives: -- Salicylic acid and its salts -- O-Acetylsalicylic acid, its salts and esters -- Other esters of sali-- Other - Carboxylic acids with aldehyde or ketone function buttheir anhydrides, halides, peroxides, peroxy Tariff No.
2918.11.00 2918.12.00 2918.13.00 2918.14.00 2918.15.00 2918.16.00 2918.19.00 2918.21.00 2918.22.00 2918.23.00 2918.29.00 2918.30.00 H.S.
Code 2918.11 2918.12 2918.13 2918.14 2918.15 2918.16 2918.19 2918.21 2918.22 2918.23 2918.29 2918.30 ng HeadiNo.
[Issue 1] 332 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 513 960 00 516 310 00 516 391 00 516 399 10 516 399 20 516 399 30 516 399 90 514 511 00 514 512 00 Duty t Free Free Free 15% 15% 15% 15% Free 15% atives continued nitrated or ganic acids of non- on Impor ic esters (phosphorothioates) di- or trimethylamine and their FIRST SCHEDULE (excluding esters of hydrogen ylamine, sh Tariff DescriptiPhosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated,nitrosated derivatives.
Esters of other inormetalhalides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
Thiophosphorand their salts; their halogenated, sulphonated, nitrated or nitrosated derivOther Met - Other - - --- Sulphulic esters and their salts --- Nitrous and nitric esters and their salts --- Carbonic esters and their salts --- Other Amine-function compounds.
- Acyclic monoamines and their derivatives; salts thereof: -- salts -- Diethylamine and its salts Tariff No.
2918.90.00 2920.90.10 2920.90.20 2920.90.30 2920.90.90 2921.12.00 H.S.
Code 2918.90 2919.00 2919.00.00 2920.10 2920.10.00 2920.90 2921.11 2921.11.00 2921.12 ng HeadiNo.
29.19 29.20 29.21 333 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 514 519 00 514 521 00 514 522 00 514 529 00 514 530 00 514 541 00 514 542 00 514 543 00 514 544 00 514 545 00 Duty t 15% Free 15% 15% 15% 15% 15% 15% Free 15% continued atives; salts s derivatives; salts a-naphthylamine) and their on Impor ine and its salts omatic monoamines and their lamine (alpha-naphthylamine), 2- FIRST SCHEDULEes, salts thereof ives; salts thereof Tariff Descripti-- Other arderivat- Acyclic polyamines and their derivatives; salts thereof: Ethylenediampolyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; -- -- Hexamethylenediamine and its salts -- Other - Cyclanic, cyclenic or cycloterpenic mono- or salts thereof: -- Aniline and its salts -- Aniline derivatives and their salts -- Toluidines and their derivthereof -- Diphenylamine and itthereof -- 1-Naphthynaphthylamine (betderivat Tariff No.
2921.19.00 2921.22.00 2921.29.00 2921.30.00 2921.41.00 2921.42.00 2921.43.00 2921.44.00 2921.45.00 H.S.
Code 2921.19 2921.21 2921.21.00 2921.22 2921.29 2921.30 2921.41 2921.42 2921.43 2921.44 2921.45 ng HeadiNo.
[Issue 1] 334 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 514 546 00 514 549 00 514 551 00 514 559 00 514 611 00 514 612 00 514 613 00 514 614 00 514 619 00 Duty t 15% 15% Free Free 15% Free Free 15% Free mine (INN), continued a heir derivatives; lefetamine (INN), on ImporNN), etilamfet ters; salts thereof: FIRST SCHEDULEetamine (INN), mefenorex (INN) and han one kind of oxygen function, their Tariff Descripti-- Amfetamine (INN) benzfetamine (INN), dexamfetamine (Ifencamfamin (INN),levamfphentermine (INN); salts thereof -- Other - Aromatic polyamines and tsalts thereof: -- o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof -- Other Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing more tethers and es-- Monoethanolamine and its salts -- Diethanolamine and its salts -- Triethanolamine and its salts -- Dextropropoxyphene (INN) and its salts -- Other Tariff No.
2921.46.00 2921.49.00 2921.51.00 2921.59.00 2922.11.00 2922.12.00 2922.13.00 2922.14.00 2922.19.00 H.S.
Code 2921.46 2921.49 2921.51 2921.59 2922.11 2922.12 2922.13 2922.14 2922.19 ng HeadiNo.
29.22 335 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 514 621 00 514 622 00 514 629 00 514 631 00 514 639 00 514 641 00 514 642 00 514 653 00 514 654 00 514 650 00 Duty t 15% 15% 15% 15% 15% Free 15% 15% 15% 15% ontaining continued phenetidines, and aining more than one and other amino-phenols, on Impor NN), methadone (INN) and hose contoxyna-phthalenesulphonic acids dianisidines, FIRST SCHEDULE idines, han one kind of oxygen function, and Tariff DescriptiAmino-naphtholsAminohydrand their salts - other than tkind of oxygen function, their ethers and esters; salts thereof: -- -- Anistheir salts -- Other - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: -- Amfepramone (Inormethadone (INN); salts thereof -- Other - Amino-acids, other than those cmore ttheir esters; salts thereof: -- Lysine and its esters; salts thereof -- Glutamic acid and its salts -- Anthranilic acid and its salts -- Tilidine (INN) and its salts -- Other Tariff No.
2922.22.00 2922.29.00 2922.31.00 2922.39.00 2922.41.00 2922.42.00 2922.43.00 2922.44.00 2922.49.00 H.S.
Code 2922.21 2922.21.00 2922.22 2922.29 2922.31 2922.39 2922.41 2922.42 2922.43 2922.44 2922.49 ng HeadiNo.
[Issue 1] 336 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 514 670 00 514 811 00 514 815 00 514 819 00 514 711 00 514 719 00 514 730 00 514 793 00 514 794 00 Duty t 15% 15% Free Free Free Free 15% 15% Free continued ives; salts thereof acid (N- s, whether or not (including acyclic ivat dr phosphoaminolipids on Impor hol- phenols, amino-acid-phenols nolipi FIRST SCHEDULE Tariff DescriptiAmino-alcoand other amino-compounds with oxygen function Quaternary ammonium salts and hydroxides; lecithins and other phosphoamichemically defined.
- - Choline and its salts - Lecithins and othe- Other Carboxyamide-function compounds; amide-function compounds of carbonic acid.
- Acyclic amidescarbamates) and their derivatives; salts thereof: -- Meprobamate (INN) -- Other - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: -- Ureines and their der-- 2-Acetamidobenzoicacetylanthranilic acid) and its salts -- Ethinamate (INN) Tariff No.
2923.10.00 2923.20.00 2923.90.00 2924.11.00 2924.19.00 2924.21.00 2924.23.00 2924.24.00 H.S.
Code 2922.50 2922.50.00 2923.10 2923.20 2923.90 2924.11 2924.19 2924.21 2924.23 2924.24 ng HeadiNo.
29.23 29.24 337 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 514 790 00 514 821 00 514 822 00 514 825 00 514 829 00 514 830 00 514 841 00 514 843 00 814 849 00 514 850 00 514 860 00 514 891 00 514 899 00 Duty t 15% Free Free Free Free Free 15% 15% Free Free 15% Free Free ts) and lamino- continued (dicyandiamide) on Impor (INN) and its salts; methadone FIRST SCHEDULE Tariff DescriptiCarboxyimide-function compounds (including saccharin and its salimine-function compounds.
Nitrile-function compounds.
1-CyanoguanidineFenproporex -- Other - Imides and their derivatives; salts thereof: -- Saccharin and its salts -- Glutethimide (INN) -- Other - Imines and their derivatives; salts thereof - Acrylonitrile - - (INN) intermediate (4-cyano-2-dimethy4, 4-diphenylbutane) - Other Diazo-, azo- or azoxy-compounds.
Organic derivatives of hydrazine or of hydroxylamine.
Compounds with other nitrogen function.- Isocyanates- Other Tariff No.
2924.29.00 2925.11.00 2925.12.00 2925.19.00 2925.20.00 2926.10.00 2926.90.00 2929.10.00 2929.90.00 H.S.
Code 2924.29 2925.11 2925.12 2925.19 2925.20 2926.10 2926.20 2926.20.00 2926.30 2926.30.00 2926.90 2927.00 2927.00.00 2928.00 2928.00.00 2929.10 2929.90 ng HeadiNo.
29.25 29.26 29.27 29.28 29.29 [Issue 1] 338 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 515 410 00 515 420 00 515 430 00 515 440 00 515 490 00 515 510 00 515 520 00 515 590 00 515 691 00 515 692 00 515 693 00 515 697 00 515 620 00 Duty t 15% Free Free 15% Free 15% 15% Free 15% 15% 15% 15% 15% he continued ganic compounds.
on Impor alcohol and tetrahydrofurfuryl FIRST SCHEDULErbamates and dithiocarbamates a re: Furfuryl Lactones: Tariff DescriptiOrgano-sulphur compounds.
- Dithiocarbonates (xanthates) - Thioc- Thiuram mono-, di- or tetrasulphides - Methionine - Other Other organo-inor--- Organo-mercury compounds --- Organo-arsenic compounds --- Other Heterocyclic compounds with oxygen hetero-atom(s) only.
- Compounds containing an unfused furan ring (whether or not hydrogenated) in tstructu-- Tetrahydrofuran -- 2-Furaldehyde (furfuraldehyde) -- alcohol -- Other - -- Coumarin, methylcoumarins and ethylcoumarins Tariff No.
2930.10.00 2930.20.00 2930.30.00 2930.40.00 2930.90.00 2931.00.10 2931.00.20 2931.00.90 2932.11.00 2932.12.00 2932.19.00 2932.21.00 H.S.
Code 2930.10 2930.20 2930.30 2930.40 2930.90 2931.00 2932.11 2932.12 2932.13 2932.13.00 2932.19 2932.21 ng HeadiNo.
29.30 29.31 29.32 339 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 515 699 00 515 699 10 515 699 20 515 699 30 515 699 40 515 695 00 515 699 90 515 711 00 515 719 00 515 720 00 515 730 00 Duty t Free 15% 15% 15% 15% 15% 15% 15% 15% Free 15% he continued used pyrazole ol-5-yl) propan-2-one nols (all isomers) in) and its derivatives on Impor ts derivatives re: FIRST SCHEDULE re: Tariff DescriptiOther: Tetrahydrocannabi -- Other lactones - -- Isosafrole -- 1-(1.3-Benzodiox-- Piperonal -- Safrole -- -- Other Heterocyclic compounds with nitrogen hetero-atom(s) only.
- Compounds containing an unfring (whether or not hydrogenated) in tstructu-- Phenazone (antipyr-- Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structu-- Hydantoin and i-- Other Tariff No.
2932.29.00 2932.91.00 2932.92.00 2932.93.00 2932.94.00 2932.99.00 2933.11.00 2933.19.00 2933.21.00 2933.29.00 H.S.
Code 2932.29 2932.91 2932.92 2932.93 2932.94 2932.95 2932.95.00 2932.99 2933.11 2933.19 2933.21 2933.29 ng HeadiNo.
29.33 [Issue 1] 340 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 515 741 00 515 742 00 515 743 00 515 749 00 515 751 00 515 759 00 515 765 20 Duty t Free 15% 15% 15% 15% 15% 15% he continued l (INN), fentanyA, phenclidine (INN) diphenoxylate (INN), drogenated) or piperazine on Impor l (INN), anileridine (INN),ermediate FIRST SCHEDULEre: ocine (INN), pethidine (INN), pethidine phenoperidine (INN), pipradrol (INN), Alfentani Tariff Descripti- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in tstructu-- Pyridine and its salts -- Piperidine and its salts -- bezitramide (INN), bromazepam (INN), difenoxin (INN),dipipanone (INN),ketobemidone (INN), methylphenidate (INN), pentaz(INN) imnt(PCP),piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof.
-- Other - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: -- Levorphanol (INN) and its salts -- Other - Compounds containing a pyrimidine ring (whether or not hyring in the structure: -- Malonylurea (barbituric acid) and its salts Tariff No.
2933.31.00 2933.32.00 2933.39.00 2933.41.00 2933.49.00 2933.52.00 H.S.
Code 2933.31 2933.32 2933.33 2933.33.00 2933.39 2933.41 2933.49 2933.52 ng HeadiNo.
341 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 515 765 30 515 764 00 515 765 00 515 762 00 515 763 00 515 769 10 515 769 90 515 611 00 515 612 00 515 619 00 Duty t 15% 15% 15% 15% 15% 15% Free 15% 15% 15% he continued Phenobarbital yprylon (INN) NN), h amobarbital (INN), es of malonylurea (barbituric NN), mecloqualone (INN), epsilon-caprolact-am) on Impor (I FIRST SCHEDULE re: pentobarbital (I secbutabarbital (INN), secobarbital Loprazolam Tariff Descriptibarbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN),(INN),(INN) and vinylbital (INN); salts thereof -- Other derivativacid); salts thereof methaqualone (INN) and zipeprol (INN); salts thereof - Compounds containing an unfused triazine ring (whether or not hydrogenated) in tstructuOther Lactams: -- Allobarbital (INN),-- -- Other -- Melamine -- --- Trimethylenetrinitramine --- Other - -- 6-Hexanelactam (-- Clobazam (INN) and met-- Other lactams Tariff No.
2933.53.00 2933.54.00 2933.59.00 2933.61.00 2933.69.10 2933.69.90 2933.71.00 2933.72.00 2933.79.00 H.S.
Code 2933.53 2933.54 2933.55 2933.55.00 2933.59 2933.61 2933.69 2933.71 2933.72 2933.79 ng HeadiNo.
[Issue 1] 342 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 515 771 00 515 779 00 515 791 00 515 792 00 515 780 00 Duty t 15% 15% 15% Free 15% e he continued epam (INN), epam (INN), flunitrazepam NN), prazepam m (whether or not mazindol (INN), on Impor delorazepam (INN), diazepam ds and their salts, whether or FIRST SCHEDULE epam (INN), nimetazepam (INN), re estazolam (INN), ethyl loflazepat fludiazepam (INN), flurazepam (INN), halazepam (INN), Tariff DescriptiOther: - -- Alprazolam (INN), camazchlordiazepoxide (INN), clonazclorazepate,(INN),(INN),(INN),lorazepam (INN),medaznitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (I(INN), pyrovalerone (INN), temazepam (INN) and triazolam (INN); salts thereof.
-- Other Nucleic acinot chemically defined; other heterocyclic compounds.
- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in tstructu- Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused - Compounds containing in the structure a phenothiazine ring-systehydrogenated), not further fused Tariff No.
2933.91.00 2933.99.00 2934.10.00 2934.20.00 2934.30.00 H.S.
Code 2933.91 2933.99 2934.10 2934.20 2934.30 ng HeadiNo.
29.34 343 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 515 799 10 515 799 00 51580000 541 110 00 541 120 00 541 131 00 541 133 00 541 134 00 541 135 00 Duty t Free Free 15% Free Free Free Free Free Free ine ed: continued natural or s (including NN) and sufentanil going, whether or brotizolam (INN), haloxazolam (INN), ), phendimetraze ine (I henic acid (Vitamin B3 or on Impor unmixed , FIRST SCHEDULE pemoline (INN phenmetraz Tariff DescriptiOther: - -- Aminorex (INN),clotiazepam (INN), cloxazolam (INN), dextromaramide (INN),ketazolam (INN), mesocarb (INN), oxazolam (INN),(INN),(INN); salts thereof -- Other Sulphonamides.
Provitamins and vitamins,reproduced by synthesinatural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the fornot in any solvent.
- Provitamins- Vitamins and their derivatives, unmix-- Vitamins A and their derivatives -- Vitamin B1 and its derivatives -- Vitamin B2 and its derivatives -- D- or DL-PantotVitamin B5) and its derivatives -- Vitamin B6 and its derivatives Tariff No.
2934.91.00 2934.99.00 2936.10.00 2936.21.00 2936.22.00 2936.23.00 2936.24.00 2936.25.00 H.S.
Code 2934.91 2934.99 2935.00 2935.00.00 2936.10 2936.21 2936.22 2936.23 2936.24 2936.25 ng HeadiNo.
29.35 29.36 [Issue 1] 344 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 541 139 00 541 140 00 541 150 00 541 160 00 541 170 00 541 521 00 541 512 00 541 590 00 541 531 00 Duty t Free Free Free Free Free 15% 15% 15% 15% lone o continued protein hormones , including chain on Impor nd their derivatives hydrocortisone, prednisone FIRST SCHEDULE peptides hormonesral analogues: ogues thereof, Cortisone, Tariff Descripti-- Vitamin B12 and its derivatives -- Vitamin C and its derivatives -- Vitamin E and its derivatives -- Other vitamins a-- Other, including natural concentrates Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analmodified polypeptides, used primarily as hormones.- Polyand glycoprotein hormones, their deritives and structural analogues: - Somatotropin, its derivatives and structural analogues - Insulin and its salts - Other - Steroidal hormones, their derivatives and structu-- (dehydrocortisone) and prednis(dehydrohydrocortisone) Tariff No.
2936.26.00 2936.27.00 2936.28.00 2936.29.00 2936.90.00 2937.11.00 2937.12.00 2937.19.00 H.S.
Code 2936.26 2936.27 2936.28 2936.29 2936.90 2937.11 2937.12 2937.19 2937.21 2937.21.00 ng HeadiNo.
29.37 345 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 541 532 00 541 593 00 541 539 00 541 591 00 541 599 00 541 594 00 513 975 00 541 599 90 541 611 00 541 619 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% and continued ives on Impor ed derivatives of corticosteroidal their derivatives and structural natural or reproduced by FIRST SCHEDULE Tariff Descripti-- Halogenathormones -- Oestrogens and progestogens -- Other - Catecholamine hormones, their derivatives and structural analogues: -- Epinephrine -- Other - Amino-acids derivatives - Prostaglandins, thromboxanesleukotrienes,analogues - Other Glycosides,synthesis, and their salts, ethers, esters and other derivatives.
- Rutoside (rutin) and its derivat- Other Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
- Alkaloids of opium and their derivatives; salts thereof: Tariff No.
2937.22.00 2937.23.00 2937.29.00 2937.31.00 2937.39.00 2937.40.00 2937.50.00 2937.90.00 2938.10.00 2938.90.00 H.S.
Code 2937.22 2937.23 2937.29 2937.31 2937.39 2937.40 2937.50 2937.90 2938.10 2938.90 ng HeadiNo.
29.38 29.39 [Issue 1] 346 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 541 411 00 541 419 00 541 421 00 541 429 00 541 430 00 541 441 00 541 442 00 541 443 00 541 449 00 541 451 00 541 459 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued odone (INN), codeine, ethylmorphine, morphine, oxycodone (INN), ereof: on Impor FIRST SCHEDULE Tariff Descripti-- Concentrates of poppy straw;buprenorphine (INN),dihydrocodeine (INN),etorphine (INN), heroine, hydrochydromorphone (INN),nicomorphine (INN),oxymorphone (INN), pholcodine (INN), theba -- Other - Alkaloids of cinchona and their derivatives; salts thereof: -- Quinine and its salts -- Other - Caffeine and its salts - Ephedrines and their salts: -- Ephedrine and its salts -- Pseudoephedrine (INN) and its salts -- Cathine (INN) and its salts -- Other - Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts th-- Fenetylline (INN) and its salts -- Other Tariff No.
2939.11.00 2939.19.00 2939.21.00 2939.29.00 2939.30.00 2939.41.00 2939.42.00 2939.43.00 2939.49.00 2939.51.00 2939.59.00 H.S.
Code 2939.11 2939.19 2939.21 2939.29 2939.30 2939.41 2939.42 2939.43 2939.49 2939.51 2939.59 ng HeadiNo.
347 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 541 461 00 541 462 00 541 463 00 541 469 00 541 491 00 541 479 00 516 920 00 541 310 00 541 320 00 541 330 00 Duty t 15% 15% 15% 15% 15% 15% Free Free Free Free continued other than metamfetamine ng 29.37, 29.38 or 29.39.
on Impor and their derivatives with a ins and their derivatives; salts ecgonine, levometamfetamine, c FIRST SCHEDULE biotics.Penicillins Tariff DescriptiOther: - Alkaloids of rye ergot and their derivatives; salts thereof: -- Ergometrine (INN) and its salts -- Ergotamine (INN) and its salts -- Lysergic acid and its salts -- Other - -- Cocaine,metamfetamine (INN),racemate; salts, esters and other derivatives thereof -- Other Sugars, chemically pure,sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters and their salts, other than products of headiAnti- penicillanic acid structure; salts thereof - Streptomythereof - Tetracyclines and their derivatives; salts thereof Tariff No.
2939.61.00 2939.62.00 2939.63.00 2939.69.00 2939.91.00 2939.99.00 2941.20.00 2941.30.00 H.S.
Code 2939.61 2939.62 2939.63 2939.69 2939.91 2939.99 2940.00 2940.00.00 2941.10 2941.10.00 2941.20 2941.30 ng HeadiNo.
29.40 29.41 [Issue 1] 348 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
; SITC 541 391 00 541 395 00 541 399 00 516 990 00 tonic beverages and mineral ic properties Duty tt Free Free Free 15% 02).
continued atives; salts rtified foods, food supplements, ial oils, suitable for medicinal uses (heading 33.01); they have therapeutic or prophylac on Impor for intravenous administration (Section IV); cin and its derivc compounds.
eutic or prophylactic uses (heading 35.
FIRST SCHEDULE y ground for use in dentistry (heading 25.20); he expression modified immunological products applies only to monoclonal ster for use in dentistry (heading 34.07); or Tariff Descripti- Chloramphenicol and its derivatives; salts thereof - Erythromythereof - Other Other organiCHAPTER 30 PHARMACEUTICAL PRODUCTS Tariff No.
2941.40.00 2941.50.00 2941.90.00 ), other than nutritional preparations H.S.
Code 2941.40 2941.50 2941.90 2942.00 2942.00.00 Foods or beverages (such as dietetic, diabetic or fowatersPlasters specially calcined or finelAqueous distillates or aqueous solutions of essentPreparations of headings.
33.03 to 33.07, even ifSoap or other products of heading 34.01 containing added medicaments; Preparations with a basis of plaBlood albumin not prepared for therap ng This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) For the purposes of heading 30.02, tantibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
HeadiNo.
29.42 Notes.1.- 2.- 349 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise , for surgical of the body s and in no other heading of the to be administered to the patient continued oducts consisting of two or more ingredients which have ry medicine as a lubricant for part 4 (d) to this Chapter, the following are to be treated be classified in that heading nes, on other products of heading 29.37 or on spermicides.
merely standardised or dissolved in any solvent; of mixtures of vegetable materials; and als and sterile tissue adhesives for surgical wound closure; menth are to tatics; oupling agent between the body and medical instruments; and FIRST SCHEDULE04 and of Note aminations and diagnostic reagents designed ex er 28 or 29; and reagents; products able extracts obtained by the treat unmixed Unmixed products dissolved in water; All goods of ChaptSimple vegetable extracts of heading 13.02, Colloidal solutions and suspensions (other than colloidal sulphur);VegetSalts and concentrates obtained by evaporating natural mineral waters.
As (1) (2) (3) As products which have been mixed (1) (2) (3) Sterile surgical catgut, similar sterile suture materiSterile laminaria and sterile laminaria tents; Sterile absorbable surgical or dental haemosOpacifying preparations for X-raybeing unmixed products put up in measured doses or prbeen mixed together for such uses; Blood-grouping Dental cements and other dental fillings; bone reconstruction cements; First-aid boxes and kits; Chemical contraceptive preparations based on hormoGel preparations designed to be used in human or veterinaoperations or physical examinations or as ac For the purposes of headings.
30.03 and 30.(b) Heading 30.06 applies only to the following, whicNomenclature (a) (b) (c) (d) (f) (g) (h) (ij) 3.- (a) 4.- (e) [Issue 1] 350 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 541 621 00 541 622 00 541 629 10 541 629 90 Duty t heir original intended purpose due to, for Free Free Free Free or not continued cal products, blood prepared for-ned by means of her organs, dried, whether or ds or other organs or of their processes; vaccines, tion Impor sewhere specified or included.
prophy-lactic or diagnostic not obtai FIRST SCHEDULEmaceutical products which are unfit for t Tariff DescripGlands and other organs for organo-therapeutic uses, dried, whetherpowdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substancesprepared for therapeutic or prophylactic uses, not elnot powdered secretions Other Human blood; animaltherapeutic,uses; antisera and other blood fractions and modified immunol-ogiwhether orbiotechnologicaltoxins, cultures of micr-organisms (excluding yeasts) and similar products.
- Glands and ot- Extracts of glan- --- Heparin and its salts --- Other Tariff No.
3001.10.00 3001.20.00 3001.90.10 3001.90.90 Waste pharmaceuticals, that is, pharexample, expiry of shelf life.
H.
S.
Code 3001.10 3001.20 3001.90 (k) ng HeadiNo.
30.01 30.02 351 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 541 631 00 541 632 00 541 634 00 541 640 00 542 110 00 542 120 00 542 210 00 542 220 00 542 310 00 Duty t Free l Free Free Free Free Free Free Free Free agn continued d doses or in ives thereof, e of biotechnologicc or prophylactic on Impor FIRST SCHEDULEses 30.05 or 30.06) consisting of two or aining penicillins or derivataining other antibiotics aining insulin aining alkaloids or derivatives thereof Tariff Descripti- Antisera and other blood fractions and modified immunological products, whether or not obtained by meansproces- Vaccines for human medicine - Vaccines for veterinary medicine - Other Medicaments (excluding goods of headi30.02,more constituents which have been mixed together for therapeutiuses, not put up in measurforms or packings for retail sale.
- Contwith a penicillanic acid structure, or streptomycins or their derivatives - Cont- Containing hormones or other products of heading 29.37 but not containing antibiotics: -- Cont-- Other - Contbut not containing hormones or other products of heading 29.37 or antibiotics Tariff No.
3002.10.00 3002.20.00 3002.30.00 3002.90.00 3003.10.00 3003.20.00 3003.31.00 3003.39.00 3003.40.00 H.S.
Code 3002.10 3002.20 3002.30 3002.90 3003.10 3003.20 3003.31 3003.39 3003.40 ng HeadiNo.
30.03 [Issue 1] 352 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 542 911 00 542 919 00 542 130 00 542 190 00 542 230 00 542 240 00 542 290 00 542 320 00 Duty t 15% Free Free Free Free Free Free Free gdne continued ives thereof, nistration systems) or in on Impor FIRST SCHEDULE 30.05 or 30.06) consisting of mixed aining penicillins or derivataining other antibiotics aining insulin ives and structural analogues aining alkaloids or derivatives thereof Tariff DescriptiOther administration onlyMedicaments (excluding goods of headi30.02,or unmixed products for therapeutic or prophylactic uses, put up in measurdoses (including those in the form of transdermal admiforms or packings for retail sale.
- --- Nutritional preparations for intravenous --- Other - Contwith a penicillanic acid structure, or streptomycins or their derivatives - Cont- Containing hormones or other products of heading 29.37 but not containing antibiotics: -- Cont-- Containing corticosteroid hormones, their derivat-- Other - Contbut not containing hormones, other products of heading 29.37 or antibiotics Tariff No.
3003.90.10 3003.90.90 3004.10.00 3004.20.00 3004.31.00 3004.32.00 3004.39.00 3004.40.00 H.S.
Code 3003.90 3004.10 3004.20 3004.31 3004.32 3004.39 3004.4 ng HeadiNo.
30.04 353 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 542 920 00 542 931 00 542 939 00 541 911 00 541 919 10 541 919 90 541 991 00 Duty t Free 15% Free Free 15% Free Free Note 4n continued fied i rile absorbable impregnated or issue adhesives for tatics bandages and similar on Impor catgut, similar sterile suture l preparations for intravenous , surgical, dental or veterinary FIRST SCHEDULE ng, gauze, Other Nutritiona Other Tariff Descripti- Other medicaments containing vitamins or other products of heading 29.36 -- --- administration only--- Other Waddiarticles (for example, dressings, adhesive plasters, poultices),coated with pharmaceutical substances or put up in forms or packings for retail sale for medicalpurposes.
- Adhesive dressings and other articles having an adhesive layer - --- White absorbent cotton Wadding --- Other Pharmaceutical goods specito this Chapter.
- Sterile surgicalmaterials and sterile tsurgical wound closure; sterile laminaria and sterile laminaria tents; stesurgical or dental haemos Tariff No.
3004.50.00 3004.90.90 3005.10.00 3005.90.10 3005.90.90 3006.10.00 H.S.
Code 3004.50 3004.90 3004.90.10 3005.10 3005.90 3006.10 ng HeadiNo.
30.05 30.06 [Issue 1] 354 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 541 920 00 541 930 00 541 994 00 541 995 00 541 999 00 598 997 00 541 980 00 Duty t Free Free Free Free Free Free 35% continued for X-ray designed to be used in for surgical operations or on Impor ions ng preparationsments and other dental fillings; ontraceptive preparations based FIRST SCHEDULE c Opacifyi preparat Tariff Descripti- examinations; diagnostic reagents designed to be administered to the patient - Dental cebone reconstruction cements Chemical on hormones, on other products of heading 29.37 or spermicides Gel human or veterinary medicine as a lubricantfor parts of the bodyphysical examinations or as a coupling agentbetween the body and medical instruments - Blood-grouping reagents - First-aid boxes and kits - - - Waste Pharmaceuticals Tariff No.
3006.20.00 3006.40.00 3006.50.00 3006.80.00 H.S.
Code 3006.20 3006.30 3006.30.00 3006.40 3006.50 3006.60 3006.60.00 3006.70 3006.70.00 3006.80 ng HeadiNo.
355 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise cribed in 2 (A), 3 (A), 4 (A) or e up in the forms or packages des wering to the descriptions in Not) (ii) or (viii) above, or of mixtures of those goods, in an continued the goods described in (A) or (B) above mixed with chalk, al elements) weighing not less than 2.5g each, of heading res of calcium nitrate and ammonium nitrate; xtures of calcium nitrate and magnesium nitrate; ammonium sulphate and ammonium nitrate; FIRST SCHEDULECHAPTER 31 FERTILISERS um chloride (heading 90.01).
ing goods, provided that they are not put goods described in (A) above mixed together.
her or not pure) or mixtuher or not pure) or mi which answer to one or other of the descriptions given below Sodium nitrate, whether or not pure; Ammonium nitrate, whether or not pure; Double salts, whether or not pure, ofAmmonium sulphate, whether or not pure; Double salts (whetDouble salts (whetCalcium cyanamide, whether or not pure or treated with oil; Urea, whether or not pure.
Animal blood of heading 05.11; Separate chemically defined compounds (other than those ans5 below); or Cultured potassium chloride crystals (other than optic38.24; optical elements of potassiGoods(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) Fertilisers consisting of any of the Fertilisers consisting of ammonium chloride or of any ofgypsum or other inorganic non-fertilising substances.
Liquid fertilisers consisting of the goods of subparagraph (Aaqueous or ammoniacal solution.
This Chapter does not cover (a) (b) (c) Heading 31.02 applies only to the followheading 31.05 (A) (B) (C) (D) Notes.1.- 2.- [Issue 1] 356 [Rev.
2012] CAP.
472 Customs and Excise cribed in cribed in um hydrogenorthophosphate of fluorine calculated on the dry , but with no account being taken of up in the forms or packages desup in the forms or packages des han 0.2% by weight continued or (B) above, but with no account being taken of the fluorine further heat-treated than for the removal of impurities; m phosphate) and diammonixtures thereof, are to be classified in heading 31.05.
lisers applies only to products of a kind used as fertilisers and he fertilising elements nitrogen, phosphorus or potassium.
other inorganic non-fertilising substances.
e, except as provided in Note 1 (c) above; example, carnallite, kainite and sylvite); FIRST SCHEDULEing goods, provided that they are not put goods described in (A) above mixed togethering goods, provided that they are not put goods described in (A) above mixed together.
(monoammoniu of heading 25.10, calcined or phatesdrogenorthophosphate containing not less t slag; ontent limit.
drogenorthophosphate which answer to one or other of the descriptions given below Basic Natural phosSuperphosphates (single, double or triple); Calcium hyanhydrous product.
which answer to one or other of the descriptions given below Crude natural potassium salts (for Potassium chloride, whether or not purPotassium sulphate, whether or not pure; Magnesium potassium sulphate, whether or not pure.
dihy Goods(ii) (iii) (iv) Fertilisers consisting of any of the the fluorine cFertilisers consisting of any of the goods described in (A) content limit, mixed with chalk, gypsum orGoods(i) (ii) (iii) (iv) Fertilisers consisting of any of the Heading 31.03 applies only to the followheading 31.05 (A) (B) (C) Heading 31.04 applies only to the followheading 31.05 (A) (B) (diammonium phosphate), whether or not pure, and intermiFor the purposes of heading 31.05, the term other ferticontaining, as an essential constituent, at least one of t3.- (i) 4.- 5.- Ammonium 6.- 357 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 272 100 00 562 160 00 562 130 00 562 120 00 562 110 00 562 191 00 272 200 00 562 140 00 562 150 00 562 170 00 Duty t Free Free Free Free Free Free Free Free Free Free e ers, e continued double salts and norganic non-fertilising tion Impor urea and ammonium nitrate in FIRST SCHEDULEers produced by the mixing or whether or not in aqueous solution Tariff DescripAnimal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilischemical treatment of animal or vegetablproducts.
Mineral or chemical fertilisnitrogenous.
- Urea,- Ammonium sulphate;mixtures of ammonium sulphate and ammonium nitrate: -- Ammonium sulphate -- Other - Ammonium nitrate, whether or not in aqueous solution - Mixtures of ammonium nitrate with calcium carbonate or other isubstances - Sodium nitrate - Double salts and mixtures of calcium nitratand ammonium nitrate - Calcium cyanamide - Mixtures of aqueous or ammoniacal solution Tariff No.
3102.10.00 3102.21.00 3102.29.00 3102.30.00 3102.40.00 3102.50.00 3102.60.00 3102.70.00 3102.80.00 H.
S.
Code 3101.00 3101.00.00 3102.10 3102.21 3102.29 3102.30 3102.40 3102.50 3102.60 3102.70 3102.80 ng HeadiNo.
31.01 31.02 [Issue 1] 358 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 562 199 00 562 221 00 562 222 00 562 223 00 562 210 00 562 290 00 272 400 00 562 310 00 562 320 00 562 391 00 562 399 00 Duty t Free Free Free Free Free Free Free Free Free Free Free continued g elements s or in packages of a on Impor sylvite and other crude natural ers; goods of this Chapter in milar form FIRST SCHEDULE Tariff Descriptiforegoing subheadings Mineral or chemical fertilisers, phosphatic.
Superphosphates Mineral or chemical fertilisers, potassic.
Carnallite, potassium salts Other Mineral or chemical fertilisers containing two or three of the fertilisinnitrogen, phosphorus and potassium; other fertilistablets or sigross weight not exceeding 10 kg.
- Other, including mixtures not specified in the - --- Single --- Double --- Tripple - Basic slag - Other - - Potassium chloride - Potassium sulphate - --- Magnesium pottasium sulphate --- Other Tariff No.
3102.90.00 3103.10.10 3103.10.20 3103.10.30 3103.20.00 3103.90.00 3104.20.00 3104.30.00 3104.90.10 3104.90.90 H.S.
Code 3102.90 3103.10 3103.20 3103.90 3104.10 3104.10.00 3104.20 3104.30 3104.90 ng HeadiNo.
31.03 31.04 31.05 359 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 562 960 00 562 911 00 562 912 00 562 913 00 562 914 00 562 915 00 562 916 00 562 917 00 562 919 00 562 930 00 562 940 00 562 940 90 Duty t Free Free Free Free Free Free Free Free Free Free Free Free e continued e MAP 11:52:0) a gross weight not dihydrogenorthophosphat on Impor um hydrogenorthophosphate FIRST SCHEDULE DiammoniAmmonium Tariff Descripti- Goods of this Chapter in tablets or similar forms or in packages ofexceeding 10 kg - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium --- NPK (25:5:5) + 5S --- NPK (22:21:17) --- NPK (20:10:10) --- NPK (17:17:17) --- NPK (15:15:15) --- NPK (15:15:6) + 4 Mgo --- NPK (6:18:20) + 2 Mgo --- Other - (diammonium phosphate) - (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) --- Monoammonium phosphat--- Other Tariff No.
3105.10.00 3105.20.11 3105.20.12 3105.20.13 3105.20.14 3105.20.15 3105.20.16 3105.20.17 3105.20.19 3105.40.10 3105.40.90 H.S.
Code 3105.10 3105.20 3105.30 3105.30.00 3105.40 ng HeadiNo.
[Issue 1] 360 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 562 951 00 562 959 10 562 959 90 562 920 00 562 990 00 Duty t Free Free Free Free Free continued on Impor hemical fertilisers containing the FIRST SCHEDULE aining nitrates and phosphates Tariff Descripti- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other two fertilising elements phosphorus and potassium -- Cont-- --- NPK (20:20:0) --- Other - Mineral or c- Other Tariff No.
3105.51.00 3105.59.10 3105.59.90 3105.60.00 3105.90.00 H.S.
Code 3105.51 3105.59 3105.60 3105.90 ng HeadiNo.
361 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ed for l powders), of a kind us gelatin or other binder; or or other fused silica in the forms a 32.10, 32.12, 32.13 or 32.15.
z kind used as extenders in oil paints, ng 32.03 or 32.04, inorganic products of s of a kind used for printing, for example, book ing matter put up in forms or packings for retail sale, of continued AND THEIR DERIVATIVES; DYES, PIGMENTS AND SHES; PUTTY AND OTHER MASTICS; INKS er 28, metal flakes and metture of colouring preparations.
The headings do not apply, d or paste form, of a kind used in the manufacture of paints, isting of any of the products specified in headings.
39.01 to thin sheet of headings.
29.36 to 29.39, 29.41 or 35.01 to 35.04; or salts and couplers for the production of azo dyes.
anufacns of heading 32.07, 32.08, 32.09, he solvent exceeds 50% of the weight of the solution.
.06), glass obtained from fused quarty also to preparations based on colouring matter (including, in the case of of tt, deposited on a supporting sheet of any material.
FIRST SCHEDULEts or compounds (except those of headi Chapter does not include products of as when the weight 32.05 and 32.06 appl , and consisting of OTHER COLOURING MATTER; PAINTS AND VARNISeparate chemically defined elemena kind used as luminophores (heading 32provided for in heading 32.07, and also dyes and other colourheading 32.12); Tannates or other tannin derivatives of products Mastics of asphalt or other bituminous mastics (heading 27.15).
Metallic powder (including powder of precious metal) or pigment, agglomerated with glue,Metal (including precious metal) or pigmen This Chapter does not cover (a) (b) (c) Heading 32.04 includes mixtures of stabilised diazonium Headings.
32.03, 32.04,heading 32.06, colouring pigments of heading 25.30 or Chaptcolouring any material or used as ingredients in the mhowever, to pigments dispersed in non-aqueous media, in liquiincluding enamels (heading 32.12), or to other preparatioHeading 32.08 includes solutions (other than collodions) cons39.13 in volatile organic solventThe expression colouring matter in thiswhether or not they are also suitable for colouring distempers.
The expression stamping foils in heading 32.12 applies only tocovers or hat bands(a) (b) CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS Notes.1.- 2.- 3.- 4.- 5.- 6.- [Issue 1] 362 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 532 211 00 532 212 00 532 219 00 532 310 00 532 320 00 532 220 00 Duty t Free 15% Free Free 15% Free ng c mati y ns as matter, o continued or not containing extracts but vegetable or animal c tanning substances; tanning substances of vegetable or animal tion Impor FIRST SCHEDULE ouring matter of ng extracts of vegetable origin; uring matter o Tariff DescripTannitannins and their salts, ethers, esters and other derivatives.
- Quebracho extract - Wattle extract - Other Synthetic organiinorganic tanning substances; tanning preparations, whethernatural tanning substances; enzpreparations for pre-tanning.
- Synthetic organic - Other Colorigin (including dyeiexcluding animal black), whether or not chemically defined; preparatispecified in Note 3 to this Chapter based on colorigin.
Synthetic organic colouring whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic Tariff No.
3201.10.00 3201.20.00 3201.90.00 3202.10.00 3202.90.00 H.
S.
Code 3201.10 3201.20 3201.90 3202.10 3202.90 3203.00 3203.00.00 ng HeadiNo.
32.01 32.02 32.03 32.04 363 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 531 110 00 531 120 00 531 130 00 531 140 00 531 150 00 531 160 00 531 170 00 531 190 00 531 211 00 Duty t Free Free Free Free Free Free Free Free Free ed er and based t continued used as fluorescent arations based thereon hose usable in that ions based thereon ; synthetic organic nd tion Impor based thereon as specified in dyes and preparations based whether or not premetallised, ncluding t FIRST SCHEDULEing matter dyes (i cent brightening agents Disperse Tariff Descripcolourproducts of a kibrightening agents or as luminophores, whether or not chemically defined.
- Synthetic organic colouring matpreparationsNote 3 to this Chapter: -- thereon -- Acid dyes, and preparations based thereon; mordant dyes and preparations based thereon -- Basic dyes and preparations based thereon -- Direct dyes and prep-- Vatstate as pigments) and preparationsthereon -- Reactive dyes and preparations basthereon -- Pigments and preparat-- Other, including mixtures of colouring matter of two or more of the subheadings.
3204.11 to 3204.19 - Synthetic organic products of a kind used as fluores Tariff No.
3204.12.00 3204.13.00 3204.14.00 3204.15.00 3204.16.00 3204.17.00 3204.19.00 3204.20.00 H.
S.
Code 3204.11 3204.11.00 3204.12 3204.13 3204.14 3204.15 3204.16 3204.17 3204.19 3204.20 ng HeadiNo.
[Issue 1] 364 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 531 219 00 531 220 00 533 111 00 533 119 00 533 120 00 533 130 00 533 141 00 533 149 00 Duty t Free Free Free 15% 15% Free 25% 15% of continued ns as specified in based on colour ; preparations as o ter tion Impor ide: 80% or more by weightide calculated on the dry matter and preparations based on and preparations based on and preparations based on FIRST SCHEDULE ur lakes; preparati colouring matter o Containing Tariff Descrip- Other: ColNote 3 to this Chaplakes.Otherspecified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.
- Pigmentstitanium diox-- titanium diox-- Other - Pigmentschromium compounds - Pigmentscadmium compounds - Other colouring matter and other preparations: --- Laundry blue and preparations based thereron --- Other Tariff No.
3204.90.00 3206.19.00 3206.20.00 3206.30.00 3206.41.10 3206.41.90 H.
S.
Code 3204.90 3205.00 3205.00.00 3206.11 3206.11.00 3206.19 3206.20 3206.30 3206.41 ng HeadiNo.
32.05 32.06 365 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 533 150 00 533 160 00 533 170 00 533 180 00 533 511 00 533 512 00 533 513 00 533 514 00 Duty t Free 15% Free 15% Free Free 15% Free sn ed on continued similar preparations tion Impor other glass, in the form of and preparations bas e enamels and glazes, engobes FIRST SCHEDULE milar preparations, of a kind used i yanoferrates (ferrocyanides and Tariff Descrippreparations based on zinc sulphide hexacferricyanides) - Inorganic products of a kind used as luminophores Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enameland glazes, engobes (slips), liquid lustres and sithe ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
- Prepared pigments, prepared opacifiers, prepared colours and similar preparations Vitrifiabl(slips) and similar preparations - Liquid lustres and - Glass frit andpowder, granules or flakes --- Lithopone and other pigments and -- Pigments-- Other - Tariff No.
3206.42.00 3206.43.00 3206.49.00 3206.50.00 3207.10.00 3207.30.00 3207.40.00 H.
S.
Code 3206.42 3206.43 3206.49 3206.50 3207.10 3207.20 3207.20.00 3207.30 3207.40 ng HeadiNo.
32.07 [Issue 1] 366 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 533 421 10 533 421 90 533 422 10 533 422 90 533 429 10 533 429 90 533 411 00 Duty t 25% 35% 15% 35% 15% 35% 25% a non-ned in n continued ncluding enamels ncluding enamels tion Impor FIRST SCHEDULE Tariff DescripPaints and varnishes (iand lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved iaqueous medium; solutions as defiNote 4 to this Chapter.
--- Varnishes of a kind used for insulating electrical wire - Based on acrylic or vinyl polymers --- Varnishes of a kind used for insulating electrical wire Other --- Varnishes of a kind used for insulating electrical wire Paints and varnishes (iand lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
- Based on polymers --- Other --- Other - --- Other - Based on acrylic or vinyl polymers Tariff No.
3208.10.10 3208.10.90 3208.20.10 3208.20.90 3208.90.10 3208.90.90 3209.10.00 H.
S.
Code 3208.10 3208.20 3208.90 3209.10 ng HeadiNo.
32.08 32.09 367 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 533 419 00 533 431 00 533 432 00 533 439 00 533 530 00 533 441 00 533 449 00 Duty t 25% 15% 25% 35% 20% 15% 35% a, continued nishes (including e of paints (including put up in forms or tion Impor paste form, of a kind used in FIRST SCHEDULE ing matter paints and var Tariff Descrip- Other Otherenamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
--- Water pigments of kind used for finishing leather --- Distepers and other water pigments --- Other Prepared driers.
Pigments (including metallic powders and flakes) dispersed in non-aqueous mediin liquid orthe manufacturenamels); stamping foils; dyes and other colourpackings for retail sale.
- Stamping foils - Other Tariff No.
3209.90.00 3210.00.10 3210.00.20 3210.00.90 3212.10.00 3212.90.00 H.
S.
Code 3209.90 3210.00 3211.00 3211.00.00 3212.10 3212.90 ng HeadiNo.
32.10 32.11 32.12 [Issue 1] 368 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 533 521 00 533 529 00 533 541 10 533 541 90 533 549 00 533 210 00 533 290 00 Duty t 25% 25% 15% 20% 15% 25% 25% ics; t ated or continued ng tints, amusement grafting putty, resin ations for fatades, indoor tion Impor epar k, writing or drawing ink and FIRST SCHEDULE ns, modifyi Tariff DescripArtists, students or signboard painters colourcolours and the like, in tablets, tubes, jars, bottles, pans or in similar forms orpackings.
- Colours in sets - Other Glaziers putty,cements, caulking compounds and other mastics; painters fillings; non-refractorysurfacing prwalls, floors, ceilings or the like.
- Glaziers putty, grafting putty, resin cements, caulking compounds and other maspainters fillings --- Sealing wax --- Other - Other Printing iother inks, whether or not concentrsolid.
- Printing ink: -- Black -- Other Tariff No.
3213.10.00 3213.90.00 3214.10.10 3214.10.90 3214.90.00 3215.11.00 3215.19.00 H.
S.
Code 3213.10 3213.90 3214.10 3214.90 3215.11 3215.19 ng HeadiNo.
32.13 32.14 32.15 369 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
01, to odoriferous SITC 895 911 00 895 912 00 895 919 10 895 919 90 Duty t 15% 25% Free 15% stances of heading 33.her than aqueous distillates and aqueous up in packings of a kind sold by retail for continued RFUMERY, COSMETIC OR TOILET PREPARATIONS e headings and put tion Impor FIRST SCHEDULE in heading 33.02 refers only to the sub, to products, whether or not mixed (ot extracts of heading 13.01 or 13.02; e or other products of heading 38.05.
Tariff DescripOther --- Writing inks, whether or not concentrated on solidified concentrated - --- Inks for duplicating machines; marking inks ---- Inks for ball point pens, whether or not ---- Other inter alia Tariff No.
3215.90.10 3215.90.20 3215.90.91 3215.90.99 H.
S.
Code 3215.90 Natural oleoresins or vegetable Soap or other products of heading 34.01; or Gum wood or sulphate turpentin ng CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PE This Chapter does not cover (a) (b) (c) The expression odoriferous substances constituents isolated from those substances or to synthetic aromatics.
Heading 33.03 to 33.07 apply,solutions of essential oils), suitable for use as goods of thessuch use.
HeadiNo.
Notes.1.- 2.- 3.- [Issue 1] 370 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
, to the following products: ed, coated or covered with SITC 551 311 00 551 312 00 551 313 00 551 314 00 551 319 00 551 321 00 551 322 00 551 323 00 inter aliaDuty s and papers impregnated or coated t Free Free Free Free Free Free Free Free n continued ng, felt and nonwovens, impregnat the like, obtained by tes and absolutes; e ich operate by burning; perfumed papertion Impor FIRST SCHEDULEilet preparations in heading 33.07 applies, ons of essential oils.
Tariff DescripEssential oils (terpeneless or not),including concrresinoids; extracted oleoresins; concentrates of essential oils in fats, ifixed oils, in waxes orenfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous soluti- Essential oils of citrus fruit: -- Of bergamot -- Of orange -- Of lemon -- Of lime -- Other - Essential oils other than those of citrus fruit: -- Of geranium -- Of jasmin -- Of lavender or of lavandin Tariff No.
3301.11.00 3301.12.00 3301.13.00 3301.14.00 3301.19.00 3301.21.00 3301.22.00 3301.23.00 H.
S.
Code 3301.11 3301.12 3301.13 3301.14 3301.19 3301.21 3301.22 3301.23 The expression perfumery, cosmetic or toscented sachets; odoriferous preparations whwith cosmetics; contact lens or artificial eye solutions; waddiperfume or cosmetics; animal toilet preparations.
ng 4.- HeadiNo.
33.01 371 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 551 324 00 551 325 00 551 326 00 551 329 00 551 330 00 551 351 00 551 359 00 551 410 00 551 491 00 551 492 00 Duty t Free Free Free Free Free 15% Free 5% 25% 25% continued allipe solutions of ture of beverages holic preparations based tion Impor(Mentha piperita) ncluding alcoholic solutions) FIRST SCHEDULE es (ials in industry; other preparations Tariff DescripOther --- Aqueous distillates and Mixtures of odoriferous substances and mixturwith a basis of one or more of these substances, of a kind used as raw materibased on odoriferous substances, of a kind used for manufacture of beverages.
used in the food or drink industries Other --- Compound alcoon one or more odoriferous substances of a kind used for the manufac--- For use in the manufacture of perfumery, cosmetic or toilet preparations -- Of peppermint -- Of other mints -- Of vetiver -- Other - Resinoids - essential oils --- Other - Mixtures of adoriferous substances of a kind - Tariff No.
3301.24.00 3301.25.00 3301.26.00 3301.29.00 3301.30.00 3301.90.10 3301.90.90 3302.10.00 3302.90.10 3302.90.20 H.
S.
Code 3301.24 3301.25 3301.26 3301.29 3301.30 3301.90 3302.10 3302.90 ng HeadiNo.
33.02 [Issue 1] 372 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 551 499 00 553 110 00 553 190 00 553 210 00 553 220 00 553 230 00 553 240 00 553 290 00 553 310 00 553 320 00 553 330 00 553 390 00 Duty t 15% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% ns and n (other o continued re preparations et waters.
u ations.
c tion Impor epar FIRST SCHEDULE Tariff Descrip Other: Preparations for use on the hair.
straightening --- Other Perfumes and toilPerfumes and toilet waters.
--- Toilet waters --- Other Beauty or make-up preparatipreparations for the care of the skithan medicaments), including sunscreen or sun tan preparations; manicure orpedicure pr- Lip make-up preparations- Eye make-up preparations - Manicure or pedi- -- Powders, whether or not compressed -- Other: - Shampoos- Preparations for permanent waving or - Hair lacquers - Other Tariff No.
3302.90.90 3303.00.10 3303.00.90 3304.10.00 3304.20.00 3304.30.00 3304.91.00 3304.99.00 3305.10.00 3305.20.00 3305.30.00 3305.90.00 H.
S.
Code 33030 3304.10 3304.20 3304.30 3304.91 3304.99 3305.10 3305.20 3305.30 3305.90 ng HeadiNo.
33.03 33.04 33.05 373 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 553 410 00 553 420 00 553 490 00 553 510 00 553 520 00 553 530 00 Duty t 25% 25% 25% 35% 35% 35% nd h uded; continued or dental hygiene, in individual retail oral ts and antiperspirants tion Impor e, shaving or after-shave FIRST SCHEDULE including odoriferous preparations Tariff DescripPreparations forincluding denture fixative pastes apowders; yarn used to clean between the teeth (dental floss),packages.
- Dentifrices - Yarn used to clean between the teeth (dental floss) - Other Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations,not elsewhere specified or inclprepared room deodorisers, whether or not perfumed or having disinfectantproperties.
- Pre-shavpreparations- Personal deodoran- Perfumed bath salts and other batpreparations- Preparations for perfuming or deodorizing rooms,used during religious rites: Tariff No.
3306.10.00 3306.20.00 3306.90.00 3307.10.00 3307.20.00 3307.30.00 H.
S.
Code 3306.10 3306.20 3306.90 3307.10 3307.20 3307.30 ng HeadiNo.
33.06 33.07 [Issue 1] 374 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 553 541 10 553 541 90 553 549 00 553 591 00 553 592 00 553 593 00 553 594 00 553 599 00 Duty t 25% 30% 35% Free 35% 35% 35% 35% or continued her odoriferous tion Impor papers and papers impregnated perfumery or cosmetics h FIRST SCHEDULE Tariff Descrip Other Perfumed -- Agarbatti and otpreparations which operate by burning --- Joss sticks and joss paper --- Other -- Other - --- Contact lens or artificial eye cleaning, disinfecting or soaking solutions--- Perfumed petroleum jelly --- or coated wit--- Wadding felt and nonwovens, impregnated coated or covered with perfumerycosmetics --- Other Tariff No.
3307.41.10 3307.41.90 3307.49.00 3307.90.10 3307.90.20 3307.90.40 3307.90.90 H.
S.
Code 3307.41 3307.49 3307.90 3307.90.30 ng HeadiNo.
375 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise oap or other organic surface- and prepared waxes applies DELLING PASTES, O ectants, abrasive powders, fillers or ificial waxes nous minerals applies to the products defined h preparations, containing sfied in heading 34.01 only if in the form of bars, cakes or pression art continued fats or oils of a kind used as mould release preparations CTIVE AGENTS, WASHING PREPARATIONS, able classified in heading 34.05 as scouring powders and similar -2N/m (45 dyne/cm) or less.
ed substances (for example, disinfwaxy character, whether or not water-soluble; FIRST SCHEDULE pression soap applies only to soap soluble in water.
Soap and the other provided below, the ex of animal or vegethe ex rganic surface-active agents are products which when mixed with water at a stand for one hour at the same temperature um oils and oils obtained from bitumi usions 05, 33.06 or 33.07).
t to the excl 17); er 27.
DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER CHAPTER 34 SOAP, ORGANIC SURFACE-ALUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MEdible mixtures or preparations(heading 15.Separate chemically defined compounds; or Shampoos, dentifrices, shaving creams and foams, or batactive agents (heading 33.give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and reduce the surface tension of water to 4.5x 10 2 to ChaptChemically produced organic products of ae This Chapter does not cover (a) (b) (c) For the purposes of heading 34.01, tproducts of heading 34.01 may contain addmedicaments).
Products containing abrasive powders remain classimoulded pieces or shapes.
In other forms they are to be preparations.
For the purposes of heading 34.02, oconcentration of 0.5% at 20C and left to (a) (b) In heading 34.03 the expression petrolein NotIn heading 34.04, subjeconly to (A) Notes.1.- 2.- 3.- 4.- 5.- [Issue 1] 376 [Rev.
2012] CAP.
472 Customs and Excise r of Unit Quantity No.
SITC Duty tc coated continued ent.
bars, cakes, re waxes and containing fats, resins, mineral substances og hether or not refined or coloured, of heading 15.21; soap, in the form pregnated, s, wwhether or not intermixed or merely coloured; or m deter e tion Imporve products and preparations g the skin, in the form of liquiI FIRST SCHEDULE38.23, even if having a waxy character; n , cakes, moulded pieces or shapes, s Tariff DescripSoap; organic surface-active products and preparations for use asof barwhether or not containing soap; organisurface-actifor washior cream and put up for retail sale, whether or not containing soap; wadding, felt and nonwovens, ior covered with soap or- Soap and organic surface-active products and preparations, in the form ofmoulded pieces or shapes, and paper,wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Tariff No.
ed animal waxes or unmixed vegetable wax Products obtained by mixing different waxes; Products of a waxy character with a basis of one or moother materials.
Products of heading 15.16, 34.02 or UnmixMineral waxes or similar products of heading 27.12, Waxes mixed with, dispersed in or dissolved in a liquid medium (headings.
34.05, 38.09, etc.).
H.
S.
Code (B) (C) The heading does not apply to (a) (b) (c) (d) ng HeadiNo.
34.01 377 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 554 110 00 554 150 00 554 191 00 554 199 00 554 223 00 554 211 00 554 212 00 554 213 00 Duty t 35% 35% 25% 35% 35% 15% 15% 35% dgen ng he form continued s, whether or he skin, in t or not containi tion Imporet use (including medicated FIRST SCHEDULE oap.
Tariff Descrip-- For toilet use (including medicatproducts) -- Other - Soap in other forms --- For toilproducts) --- Other - Organic surface-active products and preparations for washing tof liquid or cream and put up for retail sale,whether or not containing soap Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleanipreparations, whethersoap, other than those of heading 34.01.
- Organic surface-active agentnot put up for retail sale: -- Anionic Surface-active preparations and cleaning preparations whether or not containing s-- Cationic organic surface actice agents -- Non-ionic Tariff No.
3401.11.00 3401.19.00 3401.20.10 3401.20.90 3401.30.00 3402.11.00 3402.12.00 3402.13.00 H.
S.
Code 3401.11 3401.19 3401.20 3401.30 3402.11 3402.12 3402.13 ng HeadiNo.
34.02 [Issue 1] 378 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 59772910 59772990 554 220 00 554 230 00 597 710 00 597 729 00 597 730 00 Duty t 35% 35% 25% 25% Free 15% 15% ng as als, but ning, continued bricants) and u ns contai o ls.
a tion Impor tuents, 70% or more by weight for the treatment of textile for the treatment of textile FIRST SCHEDULE nous mineraining petroleum oils or oils obtained Tariff DescripOther Other PreparationsOther: Preparations -- --- Bolt and release preparations --- - Preparations put up for retail sale - Other: Lubricating preparations (includicutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lpreparations of a kind used for the oil orgrease treatment of textile materials, leather, furskins or other materiexcluding preparatibasic constiof petroleum oils or of oils obtained from bitumi- Contfrom bituminous minerals: -- materials, leather, furskins or other materials -- Other - -- materials, leather, furskins or other materials Tariff No.
3402.19.10 3402.20.00 3402.90.00 3403.19.00 H.
S.
Code 3402.19 3402.19.90 3402.20 3402.90 3403.11 3403.11.00 3403.19 3403.91 3403.91.00 ng HeadiNo.
34.03 379 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 597 740 00 598 310 00 598 350 00 598 391 00 598 399 00 554 310 00 554 320 00 554 330 00 Duty t Free Free Free 15% Free 35% 25% 25% , gn rniture, u continued (polyethylene glycol) ng, felt, nonwovens, coachwork, glass or and similar preparations and similar preparations tion Impor and similar preparations for FIRST SCHEDULE Tariff DescripOther Polishes - Other Artificial waxes and prepared waxes.
- Of chemically modified lignite - Of poly(oxyethylene)- --- Sealing wax --- Other Polishes and creams, for footwear,furniture, floors,metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, waddicellular plastics or cellular rubberimpregnated, coated or covered with such preparations), excluding waxes of headi34.04.- Polishes, creamsfor footwear or leather - Polishes, creamsfor the maintenance of wooden ffloors or other woodwork - coachwork, other than metal polishes Tariff No.
3403.99.00 3404.10.00 3404.20.00 3404.90.10 3404.90.90 3405.10.00 3405.20.00 H.
S.
Code 3403.99 3404.10 3404.20 3404.90 3405.10 3405.20 3405.30 3405.30.00 ng HeadiNo.
34.04 34.05 [Issue 1] 380 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 554 340 00 554 350 00 899 310 00 598 950 00 Duty t 25% 25% 25% 15% ny, sets, in continued or as dental tion Impor FIRST SCHEDULE es, tapers and the like.
Tariff Descrip- Scouring pastes and powders and other scouring preparations - Other CandlModelling pastes, including those put up for childrens amusement; preparations known as dental waximpression compounds, put up ipackings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistrwith a basis of plaster (of calcined gypsum or calcium sulphate).
Tariff No.
3405.40.00 3405.90.00 H.
S.
Code 3405.40 3405.90 3406.00 3406.00.00 3407.00 3407.00.00 ng HeadiNo.
34.06 34.07 381 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg No.
SITC 592 210 00 592 220 00 Duty t ophylactic uses), medicaments or other 15% 15% ns, continued herapeutic or pr MODIFIED STARCHES; GLUES; ENZYMES containing by means starch degradation products with a reducing sugar content, ions or other products of Chapter 34; tion Impor dextrins FIRST SCHEDULEbumin not prepared for tent exceeding 10% fall in heading 17.02.
ted on the dry matter), albuminates 13); or n, caseinates and other casein a 05, the term Tariff DescripCaseiderivatives; casein glues.
- Casein - Other Albumins (including concentrates of two or more whey proteins,weight more than 80% whey proteicalculand other albumin derivatives.
her than blood al Tariff No.
3501.10.00 3501.90.00 CHAPTER 35 ALBUMINOIDAL SUBSTANCES; Yeasts (heading 21.02); Blood fractions (otproducts of Chapter 30; Enzymatic preparations for pre-tanning (heading 32.02); Enzymatic soaking or washing preparatHardened proteins (heading 39.Gelatin products of the printing industry (Chapter 49).
sed as dextrose on the dry substance, not exceeding 10%.
H.
S.
Code 3501.10 3501.90 This Chapter does not cover (a) (b) (c) (d) (e) (f) For the purposes of heading 35.expresSuch products with a reducing sugar contng Notes.1.- 2.- HeadiNo.
35.01 35.02 [Issue 1] 382 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 025 310 00 025 390 00 592 230 00 592 239 00 592 241 00 592 249 00 592 250 00 592 260 00 592 270 00 Duty t 15% 15% 15% 15% , 15% 15% 15% 15% 30% continued r derivatives, or included; hide fied starches (for ied starches tion Impor alliperding square) sheetsues based on starches, or on FIRST SCHEDULE ers; other glues of animal origin, n substances and theisewhere specifiedns or other modified starches.
allip Tariff Descrip- Egg albumin: -- Dried -- Other - Milk albumin, including concentrates of two or more whey proteins - Other Gelatin (including gelatin in rectangularwhether or not surface-worked orcoloured) and gelatin derivatives; i excluding casein glues of heading 35.01.
--- Gelatin and gelatin derivatives--- Other Peptones and their derivatives; other proteinot elpowder, whether or not chromed.
Dextrins and other modiexample, pregelatinised or esterified starches); gldextri- Dextrins and other modif- Glues Tariff No.
3502.11.00 3502.19.00 3502.20.00 3502.90.00 3503.00.10 3503.00.90 3505.10.00 3505.20.00 H.
S.
Code 3502.11 3502.19 3502.20 3502.90 3503.00 3504.00 3504.00.00 3505.10 3505.20 ng HeadiNo.
35.03 35.04 35.05 383 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 592 291 00 592 295 00 592 299 00 516 911 00 516 919 10 516 919 90 Duty t 30% 30% 25% Free Free Free of 1 kg continued ves, put up for retail sale ed or included.
tion Impor itable for use as glues or FIRST SCHEDULE Tariff Descrip Other: -- Adhesives based on polymers of heading Enzymes; prepared enzymes not elsewhere specifiOther --- Enzymatic preparations for tenderising meat Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesias glues or adhesives, not exceeding a net weight of 1 kg.
- Products suadhesives, put up for retail sale as glues or adhesives, not exceeding a net weight- 39.01 to 39.13 or on rubber -- Other - Rennet and concentrates thereof - --- Other Tariff No.
3506.10.00 3506.91.00 3506.99.00 3507.10.00 3507.90.10 3507.90.90 H.
S.
Code 3506.10 3506.91 3506.99 3507.10 3507.90 ng HeadiNo.
35.06 35.07 [Issue 1] 384 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg 2 (a) or (b) below.No.
e SITC 593 110 00 593 120 00 593 210 00 593 290 00 593 310 00 Duty ts (for example, tablets, sticks or similar 15% 15% ; 15% 15% 25% s gniter continued for filling or refilling cigarette or similar lighters and of a and similar prepared fuels, in solid or semi-solid form;.
s tion Impor FIRST SCHEDULECOMBUSTIBLE PREPARATIONS hemically defined compounds other than those described in Not ; and gnals and other pyrotechnic articles.
etramine and similar substances, put up in form3 Tariff DescripSafety fuses; detonating fuses; percussion or detonating caps; ielectric detonators.
Fireworks, signalling flares, rain rockets, fog siOther Propellent powderPrepared explosives, other than propellent powders.
--- Safety fuses; detonating fuses --- Other - Fireworks - hexamethylenetTariff No.
3603.00.10 3603.00.90 3604.10.00 pression articles of combustible materials in heading 36.06 applies only to Metaldehyde, forms) for use as fuels; fuels with a basis of alcohol,Liquid or liquefied-gas fuels in containers of a kind usedcapacity not exceeding 300 cmResin torches, firelighters and the like.
H.
S.
Code 3601.00 3601.00.00 3602.00 3602.00.00 3603.00 3604.10 3604.90 CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN This Chapter does not cover separate cThe ex(b) (c) ng Notes.1.- 2.- (a) HeadiNo.
36.01 36.02 36.03 36.04 385 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 593 331 00 593 332 00 593 339 00 899 321 00 899 322 00 899 323 00 899 329 00 899 340 00 Duty t5% 5% 25% Per 100 containers Shs.
15.00 or 35% Per 100 containers Shs.
30.00 or 35% Per 100 containers Shs.
30.00 or 35% 35% 25% of ic alloys continued phor o -saving rockets in Note 2 to this a capacity not e rotechnic articles of tion Impor ng 25 matches or more but ied-gas fuels in containers FIRST SCHEDULE ng 36.04.
Tariff Descrip--- Very (light) flares and railway signals --- Rain rockets, anti-hail rockets and cartridges; distress and lif--- Other Matches, other than pyheadi--- In boxes holding less than 25 matches --- In boxes holdinot more than 50 matches --- In boxes holding r more than 50 matches --- other Ferro-cerium and other pyrin all forms; articles of combustible materials as specified Chapter.
- Liquid or liquefa kind used for filling or refilling cigarette or similar lighters and ofexceeding 300 cm3 Tariff No.
3604.90.10 3604.90.20 3604.90.90 3605.00.10 3605.00.20 3605.00.30 3605.00.90 3606.10.00 H.
S.
Code 3605.00 3606.10 ng HeadiNo.
36.05 36.06 [Issue 1] 386 [Rev.
2012] CAP.
472 Customs and Excise of by of ly, t Unit Quantity Kg Kg Unit Quantity Sq.m.Kg No.
No.
SITC 899 391 00 899 399 00 SITC 882 210 00 882 220 00 Duty Duty tt 15% 25% Free 15% continued or textiles; d ess by which visible images are formed, directly or indirec ensitive surfaces.
tion Impor tion Impor plates and film in the flat, c unexposed, of any material FIRST SCHEDULE Tariff DescripOther Tariff DescripPhotographisensitised,other than paper, paperboarinstant print film in the flat, sensitised,unexposed, whether or not in packs.
- --- Lighter flints --- Other - For X-ray - Instant print film CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS Tariff No.
3606.90.10 3606.90.90 Tariff No.
3701.10.00 3701.20.00 er the word photographic relates to the proc H.
S.
Code 3606.90 H.
S.
Code 3701.10 3701.20 ng This Chapter does not cover waste or scrap.
In this Chaptthe action of light or other forms of radiation on photosng HeadiNo.
Notes.1.- 2.- HeadiNo.
37.01 387 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.
Kg Sq.m.
Sq.m.Sq.m.
Number Sq.m.Sq.m.
Sq.m.
No.
SITC 882 230 00 882 291 00 882 299 00 882 310 00 882 320 00 882 331 00 882 332 00 882 339 00 882 341 00 Duty t 15% 15% 15% Free 15% 15% 15% 15% 15% continued mm and of a aphy (polychrome) eeding 610 tion Impor film in rolls, sensitised,oard or textiles; instant print ographic plates and film, in the c of any material other than bh exc FIRST SCHEDULE rolls, sensitised, unexposed.
Tariff Descripflat, sensitised, unexposed, of any material other than paper, paperboard or textiles with any side exceeding 255 mm.
Other: Photographiunexposed,paper, paperfilm in- Other film, without perforations, of a width not exceeding 105 mm: - Other film, without perforations, of a width exceeding 105 mm: length exceeding 200 m, for colour photography (polychrome) - Other phot- -- For colour photography (polychrome) -- Other - For X-ray - Instant print film -- For colour photogr-- Other, with silver halide emulsion -- Other -- Of a widt Tariff No.
3701.30.00 3701.91.00 3701.99.00 3702.10.00 3702.20.00 3702.31.00 3702.32.00 3702.39.00 3702.41.00 H.
S.
Code 3701.30 3701.91 3701.99 3702.10 3702.20 3702.31 3702.32 3702.39 3702.41 ng HeadiNo.
37.02 [Issue 1] 388 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sq.m.Sq.m.Sq.m.
Metre Metre Metre Metre Metre Metre No.
SITC 882 342 00 882 343 00 882 344 00 882 351 00 882 352 00 882 353 00 882 354 00 882 355 00 882 356 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% aa ceeding continued mm and of a han for colour mm and of a eeding 610 eeding 610 tion Imporh exch exch exceeding 105 mm but not ilm, for colour photography FIRST SCHEDULEdt h not exceeding 16 mm and ofh not exceeding 16 mm and ofdth exceeding 16 mm but not dth exceeding 16 mm but not dth exceeding 16 mm but not Tariff Descrip Other: -- Of a widtlength exceeding 200 m, other tphotography -- Of a widtlength not exceeding 200 m -- Of a wiexceeding 610 mm - Other f(polychrome): -- Of a widtlength not exceeding 14 m -- Of a widtlength exceeding 14 m -- Of a wiexceeding 35 mm and of a length not exceeding 30 m, for slides -- Of a wiexceeding 35 mm and of a length not exceeding 30 m, other than for slides -- Of a wiexceeding 35 mm and of a length ex30 m -- Of a width exceeding 35 mm - Tariff No.
3702.42.00 3702.43.00 3702.44.00 3702.51.00 3702.52.00 3702.53.00 3702.54.00 3702.55.00 3702.56.00 H.
S.
Code 3702.42 3702.43 3702.44 3702.51 3702.52 3702.53 3702.54 3702.55 3702.56 ng HeadiNo.
389 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Metre Metre Metre Metre Kg Kg Kg Kg Kg Kg Kg No.
SITC 882 391 00 882 393 00 882 394 00 882 395 00 882 410 00 882 420 00 882 490 00 882 500 00 882 610 00 882 620 00 882 690 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% c nd ceeding continued tion Impor plates, film, paper, plates and film, exposed a dth exceeding 16 mm but not cc other than cinematographi FIRST SCHEDULE Tariff Descripmm but not exceeding 35 mm and of a -- Of a width not exceeding 16 mm -- Of a wiexceeding 35 mm and of a length not exceeding 30 m -- Other photographic film in rolls, sensitized, unexposed of any material other than paper, paperboard or textile of a width ex16 length not exceeding 30 mm -- Of a width exceeding 35 mm Photographic paper, paperboard and textiles, sensitised, unexposed.
- In rolls of a width exceeding 610 mm - Other, for colour photography (polychrome) - Other Photographipaperboard and textiles, exposed but not developed.Photographideveloped,film.
- For offset reproduction - Microfilms - Other Tariff No.
3702.91.00 3702.93.00 3702.94.00 3702.95.00 3703.10.00 3703.20.00 3703.90.00 3705.10.00 3705.20.00 3705.90.00 H.
S.
Code 3702.91 3702.93 3702.94 3702.95 3703.10 3703.20 3703.90 3704.00 3704.00.00 3705.10 3705.20 3705.90 ng HeadiNo.
37.03 37.04 37.05 [Issue 1] 390 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Metre Metre Metre Metre Metre Metre Metre Metre Metre Metre No.
SITC 883 110 00 883 120 00 883 190 00 883 911 00 883 912 00 883 919 00 883 921 00 883 922 00 883 929 00 883 931 00 Duty t 15% 15% Per Meter Shs.
2.50 or 15% 15% 15% Per Meter Shs.
0.50 or 15% 15% 15% Per Meter Shs.
0.80 or 15% 15% ng porati continued tion Impor whether or not incor FIRST SCHEDULE Tariff DescripCinematographic film, exposed and developed,sound track or consisting only of sound track.
positive Other Other positive Other positive Other positive - Of a width of 35 mm or more --- Consisting only of sound track, negative or --- Newsreel --- - --- Consisting only of sound track, negative or --- Newsreel --- --- Consisting only of sound track, negative or --- Newsreel --- --- Consisting only of sound track, negative or Tariff No.
3706.10.10 3706.10.20 3706.10.90 3706.90.11 3706.90.12 3706.90.19 3706.90.21 3706.90.22 3706.90.29 3706.90.31 H.
S.
Code 3706.10 3706.90 ng HeadiNo.
37.06 391 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Metre Metre Kg Kg No.
SITC 883 932 00 883 939 00 882 110 00 882 190 00 Duty t 15% Per Meter Shs.
2.50 or 15% 15% 15% c uses, c continued s, anti-sprouting products and plant-growth regulators, tion Impor mpounds with the exception of the following oducts for photographi FIRST SCHEDULE cal preparations for photographi Tariff DescripOther Chemiuses (other than varnishes, glues, adhesives and similar preparations); unmixed prput up in measured portions or put up for retail sale in a form ready for use.
--- Newsreel --- - Sensitising emulsions - Other CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS Tariff No.
3706.90.32 3706.90.39 3707.10.00 3707.90.00 Artificial graphite (heading 38.01); Insecticides, rodenticides, fungicides, herbicidedisinfectants and similar products, put up as described in heading 38.08; Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13); Certified reference materials specified in Note 2 below; Products specified in Note 3 (a) or 3 (c) below; H.
S.
Code 3707.10 3707.90 Separate chemically defined elements or co(1) (2) (3) (4) (5) ng This Chapter does not cover (a) HeadiNo.
37.07 Notes.1.- [Issue 1] 392 [Rev.
2012] CAP.
472 Customs and Excise oe ich h lature erties, the methods used t the Nomenc kind used in the preparation of means reference materials whh, of magnesium oxide or of t metals, arsenic or their mixtures and and which are suitable for analytical, lue a on of certified reference materials, heading re.
u in any other heading of principally for the recovery of precious metal (heading the form of, for example, finely divided powder or woven values of the certified prop well as construction and demolition waste.
Municipal continued with nutritive value, of a metals or for the manufacture of chemical compounds of ng not less than 2.5g eac certified reference materials sion certainty associated with each v means waste of a kind collected from households, hotels, restaurants, other than sewage sludge), containingor 3 (b) to Chapter 26 (heading 26.20); talysts of a kind used h indicates that the FIRST SCHEDULEa of Chapter 28 or 29, for the classificatiother heading in the Nomenclat cipal waste owing goods which are not to be classified han optical elements) weighimuni lues and the degree of a (heading 26.20), spent cstals (other t 24 includes the foll Mixtures of chemicals with foodstuffs or other substanceshuman foodstuffs (generally heading 21.06); Ash and residues (including sludges, meeting the requirements of Note 3 (a) Medicaments (heading 30.03 or 30.04); or Spent catalysts of a kind used for the extraction of base base metals71.12) or catalysts consisting of metals or metal alloys in gauze (Section XIV or XV).
For the purpose of heading 38.22, the expresare accompanied by a certificate whicdetermine these vcalibrating or referencing purposes.
With the exception of the products 38.22 shall take precedence over any Cultured cryhalides of the alkali or alkaline-earth metals; Fusel oil; Dippels oil; Ink removers put up in packings for retail sale; Stencil correctors and other correcting fluids put up in packings for retail sale; and Ceramic firing testers, fusible (for example, Seger cones).
(b) (c) (d) (e) (A) (B) Heading 38.(a) (b) (c) (d) (f) Throughout the Nomenclature, hospitals, shops, offices, etc., road and pavement sweepings, as 2.- 3.- 4.- 393 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise lature; fluent treatment plant and al substances and require are wastes containing mainly organic and used syringes); headings of the Nomenc s which contain mainly petroleum oils or oils obtained e continued articles.
The term municipal waste, however, does not er 30; or medical research, diagnosis treatment or other medical, ain pathogens and pharmaceutic dge.
Stabilised sludge when suitable for use as fertiliser is ont waste, such as wastes of plastics, rubber, wood, paper, textiles, means sludge arising from urban ef waste organic solventsoducts, whether or not intended for recovery of the solvents.
udge soiled dressings, used gloves FIRST SCHEDULEin Note 4 (k) to Chapt 6 (a) below.
41 and 3825.49, ety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food esewage sl hydraulic fluids, brake fluids and anti-freezing fluids; and 25, the expression other wastes applies to rniture and other damaged or discarded e; u ls and spent batteries which fall in their appropriatt a was Individual materials or articles segregated from the glass or metIndustrial Waste pharmaceuticals, as defined Clinical waste, as defined in NotClinical waste, that is, contaminated waste arising fromsurgical, dental or veterinary procedures, which often cspecial disposal procedures (for example, Waste organic solvents; Wastes of metal pickling liquors,Other wastes from chemical or allied industries.
The expression other wastes does not, however, cover wastefrom bituminous minerals (heading 27.10).
waste generally contains a large varimaterials, broken fcover (a) (c) (d) For the purposes of heading 38.25, includes pre-treatment waste, scourings and unstabilised sluexcluded (Chapter 31).
For the purposes of heading 38.(a) (b) (c) (d) For the purpose of subheadings 3825.solvents, not fit for further use as presented as primary pr (b) 5.- 6.- Subheading Note.
1.- [Issue 1] 394 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg SITC No.
598 611 00 598 612 00 598 613 00 598 619 00 598 640 00 598 651 00 598 659 00 598 110 00 598 120 00 t Duty Impor Free 15% 15% 15% Free 15% Free 15% Free continued other semi- not concentrated, FIRST SCHEDULE p, whether or te or other carbon in the form of ng 38.03.
- Carbonaceous pastes for electrodes and similar pastes for furnace liningsActivated carbon; activated natural mineral products; animal black, including spent animal black.
Other --- Animal black (for example bone black, ivory black) including spent animal black Tall oil, whether or not refined.
Residual lyes from the manufacture of wood puldesugared or chemically treated, including lignin sulphonates, but excluding tall oil of headi Tariff Description Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphipastes, blocks, plates ormanufactures.
- Artificial graphite - Colloidal or semi-colloidal graphite - Other - Activated carbon - --- Other Tariff Number 3801.10.00 3801.20.00 3801.30.00 3801.90.00 3802.10.00 3802.90.10 3802.90.90 H.
S.
Code 3801.10 3801.20 3801.30 3801.90 3802.10 3802.90 3803.00 3803.00.00 3804.00 3804.00.00 ng HeadiNo.
38.01 38.02 38.03 38.04 395 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 598 131 00 598 132 00 598 139 00 598 141 00 598 142 00 598 143 00 598 149 00 598 180 00 Duty t - Free 5% 15% 15% 20% 15% Free Free as continued treatment of crude dipentene; other n acids, and derivatives of resin acids or of derivatives tion Imporentine and other crude par p FIRST SCHEDULE wood or sulphate turpentine oils Tariff DescripGum, wood or sulphate turpentine and other terpenic oils produced by the distillation orconiferous woods; sulphite turcymene; pine oil containing alpha-terpineol as the main constituent.
- Gum,- Pine oil - Other Rosin and resithereof; rosin spirit and rosin oils; run gums.- Rosin and resin acids - Salts of rosin, of rosin or resin acids, other than salts of rosin adducts - Ester gums- Other Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewerpitch and similar preparations based on rosin, resin acids or on vegetable pitch.
Tariff No.
3805.10.00 3805.20.00 3805.90.00 3806.10.00 3806.20.00 3806.30.00 3806.90.00 H.
S.
Code 3805.10 3805.20 3805.90 3806.10 3806.20 3806.30 3806.90 3807.00 3807.00.00 ng HeadiNo.
38.05 38.06 38.07 [Issue 1] 396 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 591 110 00 591 120 00 591 130 00 591 190 00 591 200 00 591 310 00 591 390 00 591 410 00 591 491 00 Duty t 25% 20% 25% 5% Free Free Free Free Free ns o kings for hur-treated continued fungicides, p , disinfectants and rms or pac s es, and fly-papers).
o put up in forms or tion Impor FIRST SCHEDULE Tariff DescripInsecticides, rodenticides,herbicides, anti-sprouting products and plant-growth regulatorsimilar products,packings for retail sale or as preparatior articles (for example, sulbands, wicks and candlInsecticides retail sale or preparations or articles Other - --- Naphthalene balls --- Mosquito coils, chips, mats and similar products designed for use by burning or heating --- Aerosol insecticides --- Other - Fungicides - Herbicides, anti-sprouting products and plant-growth regulators --- Weed killers --- Other - Disinfectants put up in f- --- Nematodes and acaricides Tariff No.
3808.10.10 3808.10.20 3808.10.30 3808.10.90 3808.20.00 3808.30.10 3808.30.90 3808.40.00 3808.90.10 H.
S.
Code 3808.10 3808.20 3808.30 3808.40 3808.90 ng HeadiNo.
38.08 397 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 591 499 00 598 911 00 598 913 00 598 915 00 598 916 00 Duty t Free 15% Free Free Free ns (for fied or o continued fixing of dyestuffs nd other similar products ed in the paper or like ed in the leather or like ng powders and pastes ng electrodes or rods.
tion Impor us FIRST SCHEDULE nd us ting of metal and other materials; gs for weldi sn Tariff Descrip Other: industries industries industries Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or weldiconsipreparations of a kind used as cores or coati --- Rodenticides aput up in form or packing for retail sale or as preparations or articiles Finishing agents, dye carriers to accelerate the dyeing orand other products and preparatiexample, dressings and mordants), of a kind used in the textile, paper, leather orlike industries, not elsewhere speciincluded.
- With a basis of amylaceous substances - -- Of a kind used in the textile or like -- Of a ki-- Of a kind Tariff No.
3808.90.90 3809.10.00 3809.91.00 3809.92.00 3809.93.00 H.
S.
Code 3809.10 3809.91 3809.92 3809.93 ng HeadiNo.
38.09 38.10 [Issue 1] 398 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 598 961 00 598 969 00 597 211 00 597 219 00 597 251 00 597 259 00 597 290 00 Duty t 15% Free 15% 15% 15% 15% Free no ns and cs, not o continued oxidati ve preparati erators; compound ations and other tion Impor preparations: FIRST SCHEDULE isers for rubber or plasti c cs.
Tariff Descrip Anti-knock - Additives for lubricating oils: from bituminous minerals Prepared rubber accelplastielsewhere specified or included; anti-oxidising preparcompound stabilisers for rubber or plasti - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials - Other Anti-knock preparations,inhibitors, gum inhibitors, viscosityimprovers, anti-corrosiother prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.
- -- Based on lead compounds -- Other -- Containing petroleum oils or oils obtained -- Other - Other Tariff No.
3810.10.00 3810.90.00 3811.11.00 3811.19.00 3811.21.00 3811.29.00 3811.90.00 H.
S.
Code 3810.10 3810.90 3811.11 3811.19 3811.21 3811.29 3811.90 ng HeadiNo.
38.11 38.12 399 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 598 630 00 598 931 00 598 939 00 598 940 00 533 550 00 598 810 00 598 830 00 598 850 00 598 890 00 662 330 00 Duty t Free Free Free Free Free 15% 15% 15% Free Free uded; sewhere continued and other other than ns, not el tions, o mortars, concretes te solvents and thinners, ng 38.01.
tion Imporsing preparationsitiators, reaction accelerators n FIRST SCHEDULEi-oxidion i Ant Tariff Descrip- Prepared rubber accelerators - Compound plasticisers for rubber or plastics - compound stabilisers for rubber or plastics Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.
Organic composinot elsewhere specified or inclprepared paint or varnish removers.
Reactiand catalytic preparatispecified or included.
- Supported catalysts: -- With nickel or nickel compounds as the active substance -- With precious metal or precious metal compounds as the active substance -- Other - Other Refractory cements,and similar composiproducts of headi Tariff No.
3812.10.00 3812.20.00 3815.11.00 3815.12.00 3815.19.00 3815.90.00 H.
S.
Code 3812.10 3812.20 3812.30 3812.30.00 3813.00 3813.00.00 3814.00 3814.00.00 3815.11 3815.12 3815.19 3815.90 3816.00 3816.00.00 ng HeadiNo.
38.13 38.14 38.15 38.16 [Issue 1] 400 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 598 410 00 598 500 00 597 311 00 597 319 00 597 330 00 598 670 00 598 690 00 Duty t Free 15% 15% 15% 15% 15% Free y continued ls.
ng less than 70% by a uids and other prepared aulic transmission, not ed diagnostic or laborator tion Impor nous minersms.
hydr g preparations and prepared de-epar FIRST SCHEDULEcal elements doped for use in ning or containi ng 27.07 or 29.02.
Tariff DescripMixed alkylbenzenes and mixed alkylnaphthalenes, other than those of headiChemielectronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
Hydraulic brake flliquids forcontaiweight of petroleum oils or oils obtained from bitumi--- Prepared liquids for hydraulic transmission --- Other Anti-freezinicing fluids.
Prepared culture media for development of micro-organiDiagnostic or laboratory reagents on a backing, prreagents whether or not on a backing,other than those of heading 30.02 or 30.06; certified reference materials.
Tariff No.
3819.00.10 3819.00.90 H.
S.
Code 3817.00 3817.00.00 3818.00 3818.00.00 3819.00 3820.00 3820.00.00 3821.00 3821.00.00 3822.00 3822.00.00 ng HeadiNo.
38.17 38.18 38.19 38.21 38.22 401 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 431 311 00 431 312 00 431 313 00 431 314 00 431 319 00 598 991 00 598 992 00 598 993 00 Duty t Free Free Free Free Free Free 15% 15% d or ds; aci continued y moulds or products), not ed or included.
ed metal carbides mixed tion Impor nders for foundr FIRST SCHEDULE es of natural Tariff DescripIndustrial monocarboxylic fatty acioils from refining; industrial fatty alcohols.
- Industrial monocarboxylic fatty acids; acid oils from refining: -- Stearic acid -- Oleic acid -- Tall oil fatty acids -- Other - Industrial fatty alcohols Prepared bicores; chemical products and preparations of the chemical or allied industries (including those consisting of mixturelsewhere specifi- Prepared binders for foundry mouldscores - other wastes from chemical or allied industries - Naphthenic acids, their water-insoluble salts and their esters - Non-agglomerattogether or with metallic binders Tariff No.
3823.11.00 3823.12.00 3823.13.00 3823.19.00 3823.70.00 3824.10.00 3824.20.00 3824.30.00 H.
S.
Code 3823.11 3823.12 3823.13 3823.19 3823.70 3824.10 3824.20 3824.30 ng HeadiNo.
38.23 38.24 [Issue 1] 402 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 598 970 00 598 980 00 598 996 00 511 388 10 511 388 90 598 999 10 598 999 20 598 999 30 598 999 40 598 999 50 598 999 90 598 995 10 Duty t Free Free Free Free 15% Free 15% 15% 15% Free Free 15% ed or continued ed in Note 6 to tion Importives for cements, mortars or her than that of subheading addi ot ning acyclic hydrocarbons ed only with fluorine and chlorine FIRST SCHEDULE Contai Tariff DescripPrepared Sorbitol Other --- Ammoniacal gas liquors and spent oxide from the purification of coal gasmanufacture of storage batteries Residual products of the chemical or allied industries, not elsewhere specifiincluded; municipal wastes; sewagesludge; other wastes specifithis Chapter.
- concretes - Non-refractory mortars and concretes - 2905.44 -- perhalogenat-- Other - --- Ink-removers and stencil correctors --- Hydrated silica gel --- Anti-rust preparations --- Prepared lead oxide paste for use in the --- Other - Municipal waste Tariff No.
3824.50.00 3824.79.00 3824.90.10 3824.90.20 3824.90.30 3824.90.40 3824.90.50 3824.90.90 3825.10.00 H.
S.
Code 3824.40 3824.40.00 3824.50 3824.60 3824.60.00 3824.71 3824.71.00 3824.79 3824.90 3825.10 ng HeadiNo.
38.25 403 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 598 995 20 872 213 00 598 994 10 598 999 00 598 995 00 598 996 10 598 996 90 598 995 90 Duty t 15% 15% 15% 15% 15% 15% 15% 15% ssified in the heading appropriate to that continued clearly identifiable as being intended to be used together onstituents, some or all of which fall in this Section and are tion Impore t oduct of Section VI or VII, are to be clah they are put up, FIRST SCHEDULEal was Tariff Descrip- Sewage sludge - Clinic-- Halogenated -- Other - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids - Waste organic solvents: -- Mainly containing organic constituents -- Other - Other ing repacked; Tariff No.
3825.20.00 3825.30.00 3825.41.00 3825.49.00 3825.50.00 3825.61.00 3825.69.00 3825.90.00 e SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF having regard to the manner in whicwithout first bpresented together; and H.
S.
Code 3825.20 3825.30 3825.41 3825.49 3825.50 3825.61 3825.69 3825.90 ng Goods put up in sets consisting of two or more separate cintended to be mixed together to obtain a prproduct, provided that the constituents are (a) (b) HeadiNo.
Note.
1.- [Issue 1] 404 [Rev.
2012] CAP.
472 Customs and Excise does not ion (heading 32.08); stamping present, as being complementary ngs 39.01 to 39.14 which are or t stage, of being formed under external 22); of the weight of the solu continued ent or plasticiser) by moulding, casting, extruding, rolling or rubber, and articles thereof, printed with motifs, characters or includes vulcanised fibre.
The expression, however,er 29); the products specified in headings.
39.01 to 39.13 in volatile proportions in which they are means those materials of headi to the primary use of the goods, fall in Chapter 49.
suitcases, handbags or other containers of heading 42.02; plastics es of Chapter 40, or articles thereof; FIRST SCHEDULEof polymerisation or at some subsequent pression or preparations of heading 34.02; s on a backing of plastics (heading 38.
sure, if necessary with a solvned organic compounds (Chapt CHAPTER 39 PLASTICS AND ARTICLES THEREOF 12; e-active agents cs into shapes which are retained on the removal of the external influence.
of heading 27.12 or 34.04; identifiable, whether by their nature or by the relativeone to another.
WaxesSeparate chemically defiHeparin or its salts (heading 30.01); Solutions (other than collodions) consisting of any of organic solvents when the weight of the solvent exceeds 50%foils of heading 32.Organic surfaRun gums or ester gums (heading 38.06); Diagnostic or laboratory reagentSynthetic rubber, as defined for the purposSaddlery or harness (heading 42.01) or trunks, (c) Except for the goods of heading 39.18 or 39.19, plastics, pictorial representations, which are not merely incidental Throughout the Nomenclature the exhave been capable, either at the moment influence (usually heat and presother procesThroughout the Nomenclature any reference to plastics alsoapply to materials regarded as textile materials of Section XI.
This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) 2.- Notes.1.- 2.- 405 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise r smoking o ated buildings); or stems fs, falling in the following categories es); continued lume distils at 300C, after conversion to 1,013 millibars type (heading 39.11); , umbrellas, sun umbrellas, walking-sticks, whips, riding crops s and lighting fittings, illuminated signs, prefabricons, slide fasteners, combs, mouthpieces cuum flasks or the like, pens, propelling pencils).
l elements, spectacle frames, drawing instruments); of a kind produced by chemical synthesithod is used (headings.
39.01 and 39.02); FIRST SCHEDULE the coumarone indene or example, brushes, butt 09) and other prepolymers.
of Section XI (textiles and textile articles); , not highly polymerised, of (heading 39.
Plaits, wickerwork or other articles of Chapter 46; Wall coverings of heading 48.14; GoodsArticles of Section XII (for example, footwear, headgearor parts thereof); Imitation jewellery of heading 71.17; Articles of Section XVI (machines and mechanical or electrical appliancParts of aircraft or vehicles of Section XVII; Articles of Chapter 90 (for example, opticaArticles of Chapter 91 (for example, clock or watch cases); Articles of Chapter 92 (for example, musical instruments or parts thereof); Articles of Chapter 94 (for example, furniture, lampArticles of Chapter 95 (for example, toys, games, sports requisites); or Articles of Chapter 96 (fpipes, cigarette-holders or the like, parts of vaLiquid synthetic polyolefins of which less than 60% by vowhen a reduced pressure distillation meResinsOther synthetic polymers with an average of at least 5 monomer units; Silicones (heading 39.10); Resols (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v) (w) Headings.
39.01 to 39.11 apply only to goods (a) (b) (c) (d) (e) 3.- [Issue 1] 406 [Rev.
2012] CAP.
472 Customs and Excise to es, a primary not apply o er chain have been changed by und, oval, rectangular (in which ed, coloured, design-printed or are to be classified in the heading han ro y other single comonomer unit.
For the polymer.
This provision does means hollow products, whether semi-ausage casings and other lay-flat tubing.
er ever ) and solutions; continued er blends, as the case may be, are to be classified in the a single thermoplastic material, transformed intconveying, conducting or distributing gases or liquids (for on also includes s, consisting of plastics fixed permanently on a backing of single monomer unit contributes 95% or more by weightmsinal cross-section other tceiling coverings of plastics applies to products in rolls, of ce side) being grained, emboss otherwise requires, copolymers (including co-polycondensaters falling in the same heading shall be taken together.
r appendages to the main polym moulding powders), granules, flakes and similar bulk forms.
ehape of a regular polygon are not to be regarded as tubes, pipes ext tubes, pipes and hoses ers or poly m ong those which equally merit consideration.
ry forms applies only to the following forms (emulsions and suspensions and scrap of and graft copolymers) and polymer blendswhich predominates by weight ovubes).
This expresh) or in the s FIRST SCHEDULE the heading appropriate to the unmodified sion prima those having an intr of plastics (on the fa e er, except where the cont to waste, paringshe lay ers covers all polymers in which no apply m han paper, t er content.
monomer unit predominates, copolyh occurs last in numerical order am mor, except for the last-mentioned, Liquids and pastes, including dispersions Blocks of irregular shape, lumps, powders (includinge The expression copolythe total polyFor the purposes of this Chaptco-polyaddition products, block copolymers covering polymers of that comonomer unit purposes of this Note, constituent comonomer units of polymIf no single cheading whicChemically modified polymers, that is those in which onlychemical reaction, are to be classified into graft copolymers.
In headings.
39.01 to 39.14, the expres(a) (b) Heading 39.15 does notforms (headings.
39.01 to 39.14).
For the purposes of heading 39.17, the expression manufactures or finished products, of a kind generally used for example, ribbed garden hose, perforated tHowevthe length does not exceed 1.5 times the widtand hoses but as profile shapes.
For the purposes of heading 39.18, the expression wall or width not less than 45 cm, suitable for wall or ceiling decorationany material other totherwise decorated.
4.- 5.- 6.- 7.- 8.- 9.- 407 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise f ) foil and ogether must ken tt they become articles au hemically modified polymers are to be (e.g., polyethylene and polyamide-6,6 poly ers) and cl rails, switch-plates and other protective plates.
mer units of the named polymer t continued ilm, foil and strip applies only to plates, sheets, film, t further worked (even if when so cin or on doors, windows, staircases, walls or other parts o geometric shape, whether or not printed or otherwise surface-being products covered by any of the earlier headings of sub-llation, for example, in shops, workshops, warehouses; uding copolyer by the prefix m ts and similar containers, of a capacity exceeding 300 l; flutings, cupolas, dovecotes; and floors, walls or partitions, ceilings or roofs; FIRST SCHEDULE ng of a poly and thresholds for doors; and their frames t into rectangles (including squares) but no u that the constituent monomer unit or monom alliper ut or c The designation in a subheadimeanscontribute 95% or more by weight of the total polymer content.
er II Reservoirs, tanks (including septic tanks), vaStructural elements used, for example, inGutters and fittings therefor; Doors, Balconies, balustrades, fencing, gates and similar barriers; Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; Large-scale shelving for assembly and permanent instaOrnamental architectural features, for example,Fittings and mountings intended for permanent installation buildings, for example, knobs, handles, hooks, brackets, toweWhere there is a subheading named Other in the same series (1) In headings.
39.20 and 39.21, the expression plates, sheets, fstrip (other than those of Chapter 54) and to blocks of regular worked, uncready for use).
Heading 39.25 applies only to the following articles, not Chapt(a) (b) (c) (e) (f) (g) (h) (ij) Within any one heading of this Chapter, polymers (inclclassified according to the following provisions (a) 10.- 11.- (d) Subheading Notes.1.- [Issue 1] 408 [Rev.
2012] CAP.
472 Customs and Excise of er every he same Unit Quantity Kg Kg ied polymer.
No.
95% or more by weight her, provided that the by weight ovSITC 571 110 00 571 120 00 ading, among the remaining ontribute Duty ers ctm Free Free med copolyuent monomer units of polymers falling in t comonomer units of the polymers in the series of .20, 3903.30 and 3904.30 are to be classified in those in the subheading named Ot be classified in the subhemonomer unit which predominates purpose, constituent monomer units of polymers falling the constituent comonomer units of the polymers in the continued o ring polymers of that monomer unit which predominates by t in the subheading appropriate to the unmodifading as polymers of the same monomer units in the same pecifically covered by another subheading.
are pecific gravity of less be classified ing aso tion Imporvhaving a specific gravity of monomer unit.
For this FIRST SCHEDULE o , covering polymers of that 43, the term plasticisers includes secondary plasticisers.
ethylene ha Tariff DescripPolymers of ethylene, in primary forms.
than 0.94 Polyethylene 0.94 or more ing (1), (2) or (3) above, - Poly- ers named in subheadings.
3901.30, 3903 m opoly over every other single cTariff No.
3901.10.00 The csubheadings, provided that the comonomer units of the naof the total polymer content.
Chemically modified polymers are tchemically modified polymers are not more sPolymers not meetsubheadings in the seriesother single comonomer unit.
For this purpose, constitsubheading shall be taken together.
Only the constituentsubheadings under consideration are to be compared.
Polymers are to be classified in the subheading coveweightin the same subheading shall be taken together.
Only series under consideration are to be compared.
Chemically modified polymers are to be classified (2) (3) (4) Where there is no subheading named Other in the same series (1) (2) Polymer blends are to be classified in the same subheproportions.
H.
S.
Code 3901.10 3901.20 3901.20.00 (b) For the purposes of subheading 3920.ng 2.- HeadiNo.
39.01 409 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 571 200 00 571 900 00 575 110 00 575 120 00 575 130 00 575 190 00 572 110 00 572 190 00 572 910 00 572 920 00 572 990 00 573 110 00 573 120 00 Duty t Free Free Free Free Free Free Free Free Free Free 20% Free Free (ABS) continued ers m ers acetate copoly m tion Impor FIRST SCHEDULE ers m Tariff DescripEthylene-vinyl Polystyrene: copolyPolymers of vinyl chloride or of other halogenated olefins, in primary forms.
- Poly(vinyl chloride), not mixed with any other substances - Other poly(vinyl chloride): - - Other Polymers of propylene or of other olefins, in primary forms.- Polypropylene - Polyisobutylene - Propylene copoly- Other Polymers of styrene, in primary forms.
- -- Expansible -- Other - Styrene-acrylonitrile (SAN) copolymers -Acrylonitrile-butadiene-styrene - Other -- Non-plasticised Tariff No.
3901.90.00 3902.10.00 3902.20.00 3902.30.00 3902.90.00 3903.11.00 3903.19.00 3903.20.00 3903.90.00 3904.10.00 3904.21.00 H.
S.
Code 3901.30 3901.30.00 3901.90 3902.10 3902.20 3902.30 3902.90 3903.11 3903.19 3903.20 3903.30 3903.30.00 3903.90 3904.10 3904.21 ng HeadiNo.
39.02 39.03 39.04 [Issue 1] 410 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 573 130 00 573 910 00 573 920 00 573 930 00 573 941 00 573 949 00 573 990 00 575 911 10 575 911 90 575 912 10 571 912 90 575 923 00 575 929 10 575 929 90 Duty t Free Free Free Free Free Free Free 20% 20% 20% 20% Free 20% 20% continued whether or not acetate copolymers ohol), tion Impor ers: m FIRST SCHEDULE Tariff DescripFluoro-poly Other: -- Plasticised - Vinyl chloride-vinyl- Other vinyl chloride copolymers - Vinylidene chloride polymers - -- Polytetrafl-uoroethylene -- Other - Other Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
- Poly(vinyl acetate): -- In aqueous dispersion -- Other - Vinyl acetate copolymers: -- In aqueous dispersion -- Other - Poly(vinyl alccontaining unhydrolysed acetate groups - -- Copolymers -- Other Tariff No.
3904.22.00 3904.30.00 3904.40.00 3904.50.00 3904.61.00 3904.69.00 3904.90.00 3905.12.00 3905.19.00 3905.21.00 3905.29.00 3905.30.00 3905.91.00 3905.99.00 H.
S.
Code 3904.22 3904.30 3904.40 3904.50 3904.61 3904.69 3904.90 3905.12 3905.19 3905.21 3905.29 3905.30 3905.91 3905.99 ng HeadiNo.
39.05 411 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 575 210 00 575 290 00 574 110 00 574 190 00 574 200 00 574 310 00 574 320 00 574 330 00 574 340 00 574 390 00 575 310 00 575 390 00 575 410 00 Duty t 20% 20% Free Free Free Free 25% Free 20% 20% Free Free 15% ed continued ycarbonates, -12, -6, 6, -6, 9, -6, 10 or - tion Impor ins phenolic resins and ns, FIRST SCHEDULE amide-6, -11, Tariff DescripAcrylic polymers in primary forms.
- Polymethylmethacrylate - Other Polyacetals, other polyethers and epoxiresins, in primary forms; polalkyd resins, polyallyl esters and other polyesters, in primary forms.
- Polyacetals - Other polyethers - Epoxide res- Polycarbonates - Alkyd resins - Poly(ethylene terephthalate) -- other polyesthers -- Unsaturated -- Other Polyamides in primary forms.
- Poly6, 12 - Other Amino-resipolyurethanes, in primary forms.
- Urea resins; thiourea resins Tariff No.
3906.10.00 3906.90.00 3907.10.00 3907.20.00 3907.30.00 3907.40.00 3907.50.00 3907.60.00 3907.91.00 3907.99.00 3908.10.00 3908.90.00 3909.10.00 H.
S.
Code 3906.10 3906.90 3907.10 3907.20 3907.30 3907.40 3907.50 3907.60 3907.91 3907.99 3908.10 3908.90 3909.10 ng HeadiNo.
39.06 39.07 39.08 39.09 [Issue 1] 412 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 575 420 00 575 430 00 575 440 00 575 450 00 575 930 00 575 961 00 575 969 00 575 510 00 575 520 00 575 530 00 575 541 00 Duty t 25% Free Free 20% Free Free Free Free Free Free Free in in oducts continued pr coumarone-indene ulose and its salts penes, polysulphides, tion Impor resins, coumarone, indene or FIRST SCHEDULE eum resins, se and its chemical derivatives, not o Tariff Descrip Petroleum Cellulelsewhere specified or included,primary forms.
- Cellulose acetates: - Cellulose acetates: Carboxymethylcel-l - Melamine resins - Other amino-resins - Phenolic resins - Polyurethanes Silicones in primary forms.
Petrolresins, polyterpolysulphones and otherspecified in Note 3 to this Chapter, not elsewhere specified or included,primary forms.
- coumarone-indene resins and polyterpenes - Other -- Non-plasticised -- Plasticised - Cellulose nitrates (including collodions) -- Tariff No.
3909.20.00 3909.30.00 3909.40.00 3909.50.00 3911.90.00 3912.11.00 3912.12.00 3912.20.00 H.
S.
Code 3909.20 3909.30 3909.40 3909.50 3910.00 3910.00.00 3911.10 3911.10.00 3911.90 3912.11 3912.12 3912.20 3912.31 3912.31.00 ng HeadiNo.
39.10 39.11 39.12 413 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 575 549 00 575 590 00 575 940 00 575 951 00 575 959 00 575 970 00 579 100 00 579 200 00 579 300 00 579 900 00 Duty t Free Free Free 15% Free Free 15% 15% 15% 15% nic in algi continued ns, chemical tural polymers (for tion Impor FIRST SCHEDULE Tariff DescripNatural polymers (for example,acid) and modified naexample, hardened proteiderivatives of natural rubber), notelsewhere specified or included,primary forms.
Other --- EPCON plastic sheeting and EPCON coloured plastic core compound in granular form Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.
Waste, parings and scrap, of plastics.
- Of other plastics -- Other - Other - Alginic acid, its salts and esters - --- Other - Of polymers of ethylene - Of polymers of styrene - Of polymers of vinyl chloride Tariff No.
3912.39.00 3912.90.00 3913.10.00 3913.90.10 3913.90.90 3915.10.00 3915.20.00 3915.30.00 3915.90.00 H.
S.
Code 3912.39 3912.90 3913.10 3913.90 3914.00 3914.00.00 3915.10 3915.20 3915.30 3915.90 ng HeadiNo.
39.13 39.14 39.15 [Issue 1] 414 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 583 100 00 583 200 00 583 900 00 581 100 00 581 210 00 581 220 00 581 230 00 581 290 00 581 300 00 581 400 00 Duty t 15% 15% 15% Free 30% 25% 30% 25% 30% 25% continued wise worked, ) of hardened sings ed or otherwise a cs.
tion Imporked but not other FIRST SCHEDULE ible tubes, pipes and hoses, having a Tariff DescripMonofilament of which any cross-sectional dimension exceeds 1 mm, rods,sticks and profile shapes, whether or not surface-worof plastics.
- Of polymers of ethylene - Of polymers of vinyl chloride - Of other plastics Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plasti- Artificial guts (sausage cprotein or of cellulosic materials - Tubes, pipes and hoses, rigid: -- Of polymers of ethylene -- Of polymers of propylene -- Of polymers of vinyl chloride -- Of other plastics - Other tubes, pipes and hoses: -- Flexminimum burst pressure of 27.6 MPa -- Other, not reinforccombined with other materials, without fittings Tariff No.
3916.10.00 3916.20.00 3916.90.00 3917.10.00 3917.21.00 3917.22.00 3917.23.00 3917.29.00 3917.31.00 3917.32.00 H.
S.
Code 3916.10 3916.20 3916.90 3917.10 3917.21 3917.22 3917.23 3917.29 3917.31 3917.32 ng HeadiNo.
39.16 39.17 415 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 581 500 00 581 600 00 581 700 00 893 311 10 893 311 20 893 311 90 893 319 10 893 319 20 893 319 90 582 110 00 582 192 00 Duty t 25% 25% 30% 25% 35% 25% 25% 25% 25% 25% 3% or not continued ed or otherwise cs, whether sheets, film, foil, ates, tion Impor ve, in rolls or in the form of ve pl FIRST SCHEDULE strip and other flat shapes, of cs, whether or not in rolls.
Tariff Descrip Self-adhesitape,plastiOther --- In rolls of a width exceeding 20cm.
-- Other, not reinforccombined with other materials, with fittings -- Other - Fittings Floor coverings of plastiself-adhesitiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
- Of polymers of vinyl chloride --- Floor coverings, in rolls --- Tiles cut to size --- Other - Of other plastics --- Floor coverings, in rolls --- Tiles cut to size --- Other - In rolls of a width not exceeding 20 cm - --- Unprinted Tariff No.
3917.33.00 3917.39.00 3917.40.00 3918.10.10 3918.10.20 3918.10.90 3918.90.10 3918.90.20 3918.90.90 3919.10.00 3919.90.11 H.
S.
Code 3917.33 3917.39 3917.40 3918.10 3918.90 3919.10 3919.90 ng HeadiNo.
39.18 39.19 [Issue 1] 416 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 582 192 10 582 193 00 582 199 00 582 211 00 582 219 00 582 221 00 582 229 00 582 231 00 582 239 00 582 241 00 582 243 90 582 249 00 Duty t 25% 25% 25% 15% 35% 15% 25% 5% 25% 15% 25% 25% forced, n continued l chloride: lular and not rei y tion Impor FIRST SCHEDULE supported or similarly ed with other materials.
cs, non-celn Tariff Descrip--- Other --- Insulating tape, for electric lighting --- Other Other plates, sheets, film, foil and strip, of plastilaminated,combi- Of polymers of ethylene --- Unprinted --- Other - Of polymers of propylene --- Unprinted --- Other - Of polymers of styrene: --- Unprinted --- Other - Of polymers of vin-- Containing by weight not less than 6% of plasticisers: --- Unprinted --- Other -- Other Tariff No.
3919.90.19 3919.90.30 3919.90.90 3920.10.10 3920.10.90 3920.20.10 3920.20.90 3920.30.10 3920.30.90 3920.43.10 3920.43.90 3920.49.00 H.
S.
Code 3920.10 3920.20 3920.30 3920.43 3920.49 ng HeadiNo.
39.20 417 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 582 251 10 582 251 90 582 259 10 582 259 90 582 261 10 582 261 90 582 262 10 582 262 90 582 263 10 582 263 90 582 269 10 582 269 90 Duty t5% 25% 5% 25% 5% 25% 5% 35% 5% 25% 5% 25% continued sters: e tion Impor FIRST SCHEDULE Tariff Descrip- Of acrylic polymers: -- Of poly(methyl methacrylate) Other - Of polycarbonates, alkyd resins, polyallyl esters or other poly-- Of polycarbonates -- Of poly(ethylene terephthalate): -- Of unsaturated polyesters -- Of other polyesters - Of cellulose or its chemical derivatives --- Unprinted --- Other -- --- Unprinted --- Other --- Unprinted --- Other --- Unprinted --- Other --- Unprinted --- Other --- Unprinted --- Other Tariff No.
3920.51.10 3920.51.90 3920.59.10 3920.59.90 3920.61.10 3920.61.90 3920.62.10 3920.62.90 3920.63.10 3920.63.90 3920.69.10 3920.69.90 H.
S.
Code 3920.51 3920.59 3920.61 3920.62 3920.63 3920.69 ng HeadiNo.
[Issue 1] 418 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 582 281 10 582 281 90 582 271 00 582 279 00 582 283 10 582 283 90 582 289 10 582 289 90 582 291 10 582 291 90 582 292 10 582 292 90 582 293 10 582 293 90 Duty t5% 25% 5% 25% 15% 25% 15% 25% 5% 25% 5% 25% 15% 25% continued e tion Impor acetate e FIRST SCHEDULE Tariff Descrip-- Of regenerated cellulos--- Unprinted --- Other -- Of vulcanised fibre --- Unprinted --- Other -- Of cellulos--- Unprinted --- Other -- Of other cellulose derivatives --- Unprinted --- Other - Of other plastics: -- Of poly(vinyl butyral): --- Unprinted --- Other -- Of polyamides: --- Unprinted --- Other -- Of amino-resins: --- Unprinted --- Other Tariff No.
3920.71.10 3920.71.90 3920.72.10 3920.72.90 3920.73.10 3920.73.90 3920.79.10 3920.79.90 3920.91.10 3920.91.90 3920.92.10 3920.92.90 3920.93.10 3920.93.90 H.
S.
Code 3920.71 3920.72 3920.73 3920.79 3920.91 3920.92 3920.93 ng HeadiNo.
419 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 582 294 10 582 294 90 582 299 10 582 299 90 582 911 10 582 911 90 58291210 58291219 582 913 10 582 913 90 582 914 10 582 914 90 Duty t 15% 25% 15% 25% 5% 25% 5% 25% 5% 25% 5% 25% continued ; e tion Impor hanes; FIRST SCHEDULE cs.
Tariff Descrip Cellular: Unprinted.
Other -- Of phenolic resins: --- Unprinted --- Other -- Of other plastics: --- Unprinted --- Other Other plates, sheets, film, foil and strip, of plasti- -- Of polymers of styrene: --- Unprinted --- Other -- Of polymers of vinyl chloride --- --- -- Of polyuret--- Unprinted --- Other -- Of regenerated cellulos--- Unprinted --- Other Tariff No.
3920.94.10 3920.94.90 3920.99.10 3920.99.90 3921.11.10 3921.11.90 3921.13.10 3921.13.90 3921.14.10 3921.14.90 H.
S.
Code 3920.94 3920.99 3921.11 3921.12 3921.12.10 3921.12.90 3921.13 3921.14 ng HeadiNo.
39.21 [Issue 1] 420 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 582 919 10 582 919 90 582 991 00 582 999 00 893 211 00 893 212 00 893 219 10 893 219 90 893 191 00 893 111 00 893 119 00 Duty t5% 25% 15% 15% 25% 25% 25% 25% 25% 25% 25% ns, -basins h continued , lids, caps s nks, wash-basi seats and covers, cs; stopper tion Impor sterns and similar sanitary FIRST SCHEDULE shower-baths, si ng ci Tariff DescripOther Other Articles for the conveyance or packing of goods, of plastiand other closures, of plastics.
- Sacks and bags (including cones): -- Of other plastics: --- Unprinted --- Other - --- Of melamine or phenolicresins combined with paper for the manufacture of laminates --- Other Baths,bidets, lavatory pans,flushiware, of plastics.
- Baths, shower-baths, sinks and was- Lavatory seats and covers - --- Flushing cisterns --- Other - Boxes, cases, crates and similar articles -- Of polymers of ethylene -- Of other plastics Tariff No.
3921.19.10 3921.19.90 3921.90.10 3921.90.90 3922.10.00 3922.20.00 3922.90.10 3922.90.90 3923.10.00 3923.21.00 3923.29.00 H.
S.
Code 3921.19 3921.90 3922.10 3922.20 3922.90 3923.10 3923.21 3923.29 ng HeadiNo.
39.22 39.23 421 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 893 192 00 893 193 00 893 199 10 893 199 20 89319950 893 199 90 893 321 00 893 329 10 893 329 90 893 291 00 893 292 00 893 293 00 Duty t 25% 15% 25% Free 25% 5% 25% 25% 25% 25% 25% 25% 25% continued cs, not elsewhere and their frames and tion Impor FIRST SCHEDULE ters, blinds (including Venetian blinds) Tariff DescripOther: --- Empty gelatine capsules for Inserts.
Other: Builders ware of plastispecified or included.
of a capacity exceeding 300 l thresholds for doors and similar articles and parts thereof - Carboys, bottles, flasks and similar articles - Spools, cops, bobbins and similar supports - Stoppers, lids, caps and other closures - pharmaceutical use --- Milk containers holding 10 litres or more but not more than 300 litres --- --- Other Tableware, kitchenware, other household articles and toilet articles, of plastics.
- Tableware and kitchenware - --- Dustbin --- Other Reservoirs, tanks, vats and similar containers, - Doors, windows- Shut Tariff No.
3923.30.00 3923.40.00 3923.50.90 3923.90.10 3923.90.20 3923.90.90 3924.10.00 3924.90.10 3924.90.90 3925.10.00 3925.20.00 3925.30.00 H.
S.
Code 3923.30 3923.40 3923.50 3923.90 3923.90.50 3924.10 3924.90 3925.10 3925.20 3925.30 ng HeadiNo.
39.24 39.25 [Issue 1] 422 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 893 299 10 893 299 90 893 940 00 848 210 00 893 950 00 893 991 00 893 999 10 893 999 20 893 999 30 893 999 40 893 999 50 893 999 60 893 999 70 Duty t 25% 25% 25% 25% 25% 25% 25% 15% 15% 15% 15% 25% 25% ssories e continued gs.
39.01 to 39.14.
ics and articles of n upplies coachwork or the like tion Impor als of headi FIRST SCHEDULE Tariff DescripOther: Other: belting --- Laboratory equipment whether or not --- Sign-plates, name-plates, numbers, letters - --- Door handles, door closures, finger plates and similar articles --- Other Other articles of plastother materi- Office or school s- Articles of apparel and clothing acc(including gloves, mittens, and mitts) - Fittings for furniture,- Statuettes and other ornamental articles - --- Screws, bolts and washers --- Floats for fishing nets --- Transmission, conveyor or elevator belts or graduated or calibrated --- Boot or shoe lasts or trees --- Road and traffic signs or signals and the like Tariff No.
3925.90.10 3925.90.90 3926.10.00 3926.20.00 3926.30.00 3926.40.00 3926.90.10 3926.90.20 3926.90.30 3926.90.40 3926.90.50 3926.90.60 3926.90.70 H.
S.
Code 3925.90 3926.10 3926.20 3926.30 3926.40 3926.90 ng HeadiNo.
39.26 423 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg the following No.
means SITC 893 999 80 893 999 90 rubber goods of all kinds), of hard Duty t 15% 15% guayule, chicle and similar natural gums, lature the expression continued Section XVI (including electrical the Nomenc rimary forms applies only to the following forms pre-vulcanised, and other dispersions and solutions); s, mittens and mitts and articles of headings.
40.11 to 40.13).
tion Impor FIRST SCHEDULE s, throughout natural rubber, balata, gutta-percha, Tariff Descrip--- Bakelite handles and knobs for tableware and kitchenware --- Other CHAPTER 40 RUBBER AND ARTICLES THEREOF Tariff No.
3926.90.80 3926.90.90 of Section XI (textiles and textile articles); wear or parts thereof of Chapter 64; H.
S.
Code GoodsFootHeadgear or parts thereof (including bathing caps) of Chapter 65; Mechanical or electrical appliances or parts thereof ofrubber; Articles of Chapter 90, 92, 94 or 96; or Articles of Chapter 95 (other than sports gloveLiquids and pastes (including latex, whether or notBlocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
ng Except where the context otherwise requireproducts, whether or not vulcanised or hard:synthetic rubber, factice derived from oils, and such substances reclaimed.
This Chapter does not cover (a) (b) (c) (d) (e) (f) In headings.
40.01 to 40.03 and 40.05, the expression p(a) (b) HeadiNo.
Notes.1.- 2.- 3.- [Issue 1] 424 [Rev.
2012] CAP.
472 Customs and Excise ence of any being extended to three for the preparation of pre- ccelerators, may be added; theHowever, the presive rubber latexes), antioxidants, h.
For the purposes of this test, s shall not affect its classification in all the above-mentioned products comply for obtaining thermosensitive rubber ers, preservatives, stabilisers, viscosity-control and 29C, will not break on d to twice their original length, within a period of five their original lengt rs (other than those added such rubber or mixture of rubbers retains its essential continued rsibly transformed by vulcanisation with sulphur into non- times lcanising activators or aii) and (iii) is also permitted.
mixture of rubbers which has been compounded, before or he case of oil-extended rubber), fillers, reinforcing agents, extenders, plasticisers and fillers, is not permitted; astics, depolymerised natural rubber, mixtures of unsaturated hose added solely for the purpose of identification; sion synthetic rubber applies to tion, elongation and recovery in (a) above.
es, except those permitted under (b); s (generally for obtaining electro-posit es in any rubber or mixture of rubber FIRST SCHEDULE02, the expresa temperature between 18C synthetic high polymers provided that llowing: heat-sensitive agents (generally er than one and a half 02 do not apply to any rubber or sary for the cross-linking, such as vuhe following substanc e of t rated synthetic substances which can be irreveter as a raw material u vulcanising agents, accelerators, retarders or activatovulcanised rubber latex); pigments or other colouring matter, other than tplasticisers or extenders (except mineral oil in torganic solvents or any other substancemulsifiers or anti-tack agents; small amounts of breakdown products of emulsifiers; very small amounts of the folatexes), cationic surface-active agentcoagulants, crumbling agents, freeze-resisting agents, peptisagents, or similar special-purpose additives.
Unsatthermoplastic substances which, at times their original length and will return, after being extendeminutes, to a length not greatsubstances necespresence of substances as provided for by Note 5 (b) (substances not necessary for the cross-linking, such asThioplasts (TM); and Natural rubber modified by grafting or mixing with plsynthetic substances with saturated with the requirements concerning vulcanisaHeadings.
40.01 and 40.after coagulation, with (i) (ii) (iii) The presencheading 40.01 or 40.02, as the case may be, provided that charac(i) (ii) (iii) In Note 1 to this Chapter and in heading 40.(a) (b) (c) (a) (b) 4.- 5.- 425 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise d ets e of 1cm.
Unit Quantity Kg No.
ause of cutting-up, wear or SITC 231 100 00 rubber waste, parings and scrap Duty t meansas such bec Free impregnated, coated, covered or laminatend buses if they can fit a rim exceeding 6 continued ly cut to rectangular (including square) shape, whether or or otherwise surface-worked, but not otherwise cut to shap apply only to such products, whether or not cut to length or waste, parings and scrap pregnated, coated, covered or sheathed with rubber.
tion Impor FIRST SCHEDULE and rubber goods definitely not usable 40.08, the expressions plates, sheets and strip apply only to plates, sheher or not printed mission belts or belting of textile fabric ADDITIONAL NATIONAL NOTE which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rodshall be deemed suitable for use on lorries a 08.
or or trans Tariff DescripNatural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
-Natural rubber latex, whether or not pre-vulcanised - Natural rubber in other forms onvey Tariff No.
4001.10.00 he manufacture or working of rubberH.
S.
Code 4001.10 For the purposes of heading 40.04, the expression from tother reasons.
Thread wholly of vulcanised rubber, ofor profile shapes, of heading 40.Heading 40.10 includes cwith rubber or made from textile yarn or cord imIn headings.
40.01, 40.02, 40.03, 40.05 and and strip and to blocks of regular geometric shape, uncut or simpnot having the character of articles and whetor further worked.
In heading 40.08 the expressions rods and profile shapes surface-worked but not otherwise worked.
ng For the purposes of this Chapter, tyres sHeadiNo.
40.01 6.- 7.- 8.- 9.- [Issue 1] 426 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 231 210 00 231 250 00 231 290 00 231 300 00 232 111 00 232 119 00 232 120 00 232 131 00 232 139 00 232 141 00 Duty t Free Free Free Free Free Free Free Free Free Free s continued natural rubber (TSNR) es of any product of tion Impor oprene (butyl) rubber (IIR); halo- FIRST SCHEDULE oprene rubber (CIIR or BIIR): ng 40.01 with any product of thing, in primary forms or in plates,ylated styrene-butadiene rubber ene-is Tariff Descrip-- Smoked sheets -- Technically specified -- Other - Balata, gutta-percha, guayule, chicle andsimilar natural gums Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixturheadiheadisheets or strip.
- Styrene-butadiene rubber (SBR);carbox(XSBR) -- Latex -- Other - Butadiene rubber(BR) -Isobutene-isisobut-- Isobutene-isoprene (butyl) rubber (IIR) -- Other - Chloroprene (chlorobutadiene) rubber (CR):-- Latex Tariff No.
4001.21.00 4001.22.00 4001.29.00 4001.30.00 4002.11.00 4002.19.00 4002.20.00 4002.31.00 4002.39.00 4002.41.00 H.
S.
Code 4001.21 4001.22 4001.29 4001.30 4002.11 4002.19 4002.20 4002.31 4002.39 4002.41 ng HeadiNo.
40.02 427 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 232 149 00 232 151 00 232 159 00 232 160 00 232 170 00 232 180 00 232 191 00 232 199 00 232 210 00 232 220 00 621 110 00 621 120 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free continued tion Impor spersions other than those of propylene-non-conjugated diene di FIRST SCHEDULE es obtained therefrom.
Tariff Descrip- Acrylonitrile-buta-diene rubber (NBR): Ethylene-rubber (EPDM) - Mixtures of any product of heading 40.01 with any product of this heading Other: Solutions; -- Other -- Latex -- Other - Isoprene rubber (IR) - - -- Latex -- Other Reclaimed rubber in primary forms or in plates, sheets or strip.
Waste, parings and scrap of rubber (other than hard rubber) and powders and granulCompounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
- Compounded with carbon black or silica - subheading 4005.10 Tariff No.
4002.49.00 4002.51.00 4002.59.00 4002.60.00 4002.80.00 4002.91.00 4002.99.00 4005.10.00 H.
S.
Code 4002.49 4002.51 4002.59 4002.60 4002.70 4002.70.00 4002.80 4002.91 4002.99 4003 4003.00.00 4004 4004.00.00 4005.10 4005.20 4005.20.00 ng HeadiNo.
40.03 40.04 40.05 [Issue 1] 428 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 621 191 00 621 199 00 621 210 00 621 291 00 621 299 00 621 310 00 621 321 00 621 329 00 621 331 00 621 339 00 Duty t Free Free 5% 15% 15% Free 15% 15% 5% 25% d continued tion Impor FIRST SCHEDULE bber.
u Tariff DescripOther: Other: - -- Plates, sheets and strip -- Other Other forms (for example, rods, tubes anprofile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
- Camel-back strips for retreading rubber tyres - --- Rings, discs and washers --- Other Vulcanised rubber thread and cord.
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard r- Of cellular rubber: -- Plates, sheets and strips -- Other - Of non-cellular rubber -- Plates, sheets and strip -- Other Tariff No.
4005.91.00 4005.99.00 4006.10.00 4006.90.10 4006.90.90 4008.11.00 4008.19.00 4008.21.00 4008.29.00 H.
S.
Code 4005.91 4005.99 4006.10 4006.90 4007.00 4007.00.00 4008.11 4008.19 4008.21 4008.29 ng HeadiNo.
40.06 40.07 40.08 429 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 621 411 00 621 452 00 621 421 00 621 452 20 621 431 00 621 453 20 621 441 00 621 454 20 Duty t 15% 15% 15% 15% 25% 25% 15% 15% hh mbined with continued o tion Impor transmission belts or belting, FIRST SCHEDULE rced or otherwise combined with other o canised rubber.
eyor belts or belting: Tariff DescripTubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
- Not reinforced or otherwise cother materials: -- Without fittings -- With fittings - Reinforced or otherwise combined only witmetal: -- Without fittings -- With fittings - Reinforced or otherwise combined only wittextile materials: -- Without fittings -- With fittings - Reinfmaterials: -- Without fittings -- With fittings Conveyor orof vul- Conv Tariff No.
4009.11.00 4009.12.00 4009.21.00 4009.22.00 4009.31.00 4009.32.00 4009.41.00 4009.42.00 H.
S.
Code 4009.11 4009.12 4009.21 4009.22 4009.31 4009.32 4009.41 4009.42 ng HeadiNo.
40.09 40.10 [Issue 1] 430 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 629 291 00 629 292 00 629 293 00 629 299 00 629 211 00 629 212 00 629 213 00 629 214 00 629 295 00 Duty t 15% 15% 15% 25% 15% 15% 15% 15% 15% rials continued e or belting: s tion Impor FIRST SCHEDULE Tariff Descrip-- Reinforced only with metal -- Reinforced only with textile mat-- Reinforced only with plastics -- Other - Transmission belt-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed,of an outside circumference exceeding 60 cm but not exceeding 180 cm -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm -- Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm Tariff No.
4010.11.00 4010.12.00 4010.13.00 4010.19.00 4010.31.00 4010.32.00 4010.33.00 4010.34.00 4010.35.00 H.
S.
Code 4010.11 4010.12 4010.13 4010.19 4010.31 4010.32 4010.33 4010.34 4010.35 ng HeadiNo.
431 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Number Number Number Number Number Number Number No.
SITC 629 296 00 629 293 90 625 100 00 625 200 00 625 300 00 625 410 00 625 420 00 625 511 00 625 512 00 625 513 00 Duty t 15% 15% 35% or Kshs.
800 per piece 35% or Kshs.
3,000 per piece 25% 25% 25% 25% or Kshs.
1,000 per piece 25% or Kshs.
1,000 per piece 25% or Kshs.
1,000 per piece continued and having a and having a on aircraft motorcycles on bicycles ed on agricultural or forestry tion Impor FIRST SCHEDULE Tariff Descrip-- Endless synchronous belts, of an outside circumference exceeding 150 cm but notexceeding 198 cm -- Other New pneumatic tyres, of rubber.
- Of a kind used on motor cars (including station wagons and racing cars) - Of a kind used on buses or lorries - Of a kind used - Of a kind used on- Of a kind used - Other, having a herringbone or similar tread: -- Of a kind usvehicles and machines -- Of a kind used on construction or industrial handling vehicles and machinesrim size not exceeding 61 cm -- Of a kind used on construction or industrial handling vehicles and machinesrim size exceeding 61 cm Tariff No.
4010.36.00 4010.39.00 4011.10.00 4011.20.00 4011.30.00 4011.40.00 4011.50.00 4011.61.00 4011.62.00 4011.63.00 H.
S.
Code 4010.36 4010.39 4011.10 4011.20 4011.30 4011.40 4011.50 4011.61 4011.62 4011.63 ng HeadiNo.
40.11 [Issue 1] 432 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number No.
SITC 625 519 00 625 592 00 625 593 00 625 594 00 625 590 00 625 921 00 Duty t 25% or Kshs.
1,000 per piece 25% or Kshs.
1,000 per piece 25% or Kshs.
3,000 per piece 25% or Kshs.
1,000 per piece 25% or Kshs.
1,000 per piece 35% or Kshs.
800 per piece continued and having a tion Impored on agricultural or forestry ed on agricultural or forestry FIRST SCHEDULE Tariff DescripOther: -- Other - -- Of a kind usvehicles and machines -- Of a kind usVehicles and machines and having a rim size not exceeding 61 cm -- Of a kind used on construction or industrial handling vehicles and machinesrim size exceeding 61 cm -- Other Retreated or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.- Retreaded tyres: -- Of a kind used on motor cars (including station wagons and racing cars) Tariff No.
4011.69.00 4011.92.00 4011.93.00 4011.94.00 4011.99.00 4012.11.00 H.
S.
Code 4011.69 4011.92 4011.93 4011.94 4011.99 4012.11 ng HeadiNo.
40.12 433 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 625 922 00 625 923 00 625 929 00 625 932 00 625 940 10 625 940 90 625 911 00 625 912 00 625 914 00 625 915 00 Duty t 35% or Kshs.
3,000 per piece 25% or Kshs.
1,000 per piece 35% or Kshs.
3,000 per piece 5% 5% 25% 25% 25% 25% 25% continued tion Impor on bicycles FIRST SCHEDULE Tariff Descrip-- Of a kind used on buses or lorries -- Of a kind used on aircraft -- Other - Used pneumatic tyres: --- Treads for cold retreading --- Other Inner tubes, of rubber.
- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries --- Of a kind used on motor cars (including station wagons and racing cars Other: --- Of a kind used on buses or lorries - Of a kind used - --- Of a kind used on motor cycles and scooters Tariff No.
4012.12.00 4012.13.00 4012.19.00 4012.20.00 4012.90.10 4012.90.90 4013.10.10 4013.10.20 4013.20.00 4013.90.10 H.
S.
Code 4012.12 4012.13 4012.19 4012.20 4012.90 4013.10 4013.20 4013.90 ng HeadiNo.
40.13 [Issue 1] 434 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Kg Kg Kg Pair Pair Number Number No.
SITC 625 916 00 625 919 00 629 110 00 629 191 00 629 199 00 848 221 00 848 229 00 848 291 00 848 299 00 Duty t 25% 25% Free 15% 15% 15% Per Pair Shs.
50.00 or 25% Each Shs.
50.00 or 25% Each Shs.
50.00 or 25% ng without canised continued mittens and bber.
l and clothiu e of vulcanised rubber tion Impor FIRST SCHEDULE Tariff Descrip--- Of a kind used on aircraft Hygienic or pharmaceutical articles (including teats),other than hard rubber, with orfittings of hard rubber.
Other: Other --- Other - Sheath contraceptives - --- Teats for infants --- Other Articles of apparaccessories (including gloves,mitts), for all purposes, of vulrubber other than hard r- Gloves, mittens and mitts: -- Surgical -- Other - --- Articles of apparel and clothing accessories --- Other Tariff No.
4013.90.20 4013.90.90 4014.10.00 4014.90.10 4014.90.90 4015.11.00 4015.19.00 4015.90.10 4015.90.90 H.
S.
Code 4014.10 4014.90 4015.11 4015.19 4015.90 ng HeadiNo.
40.14 40.15 435 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 629 920 00 629 991 00 629 992 00 629 993 00 629 994 00 629 995 10 629 995 90 629 996 00 629 997 00 629 999 00 629 911 00 629 912 00 629 919 00 Duty t 15% 15% 25% 25% 15% 5% 15% 5% 15% Free 15% 15% 15% continued s tion Impor dock fenders, whether or not ransport of liquid of vulcanized FIRST SCHEDULE including wastes and scraps; Tariff DescripOther articles of vulcanised rubber other than hard rubber.
Other: Other - Of cellular rubber - -- Floor coverings and mat-- Erasers -- Gaskets, washers and other seals -- Boat or inflatable -- Other inflatable articles --- Tyre curing bladders --- Other -- --- Flexible containers of 200 litres or more for storage or trubber other than hard rubber --- Stoppers and rings for bottles --- Other Hard rubber (for example, ebonite) in all forms,articles of hard rubber.
--- Plates, sheets, rods, strips and profiles --- Waste and scrap --- Other Tariff No.
4016.10.00 4016.91.00 4016.92.00 4016.93.00 4016.94.00 4016.95.10 4016.95.90 4016.99.10 4016.99.20 4016.99.90 4017.00.10 4017.00.20 4017.00.90 H.
S.
Code 4016.10 4016.91 4016.92 4016.93 4016.94 4016.95 4016.99 4017.00 ng HeadiNo.
40.16 40.17 [Issue 1] 436 [Rev.
2012] CAP.
472 Customs and Excise in o Indian, rred te an goats and kids), of llowing are, however, to be des and skins that have been retanned, 05 or 67.01; or hair or wool on, of bovine animals (including buffalo), oadtail, Caracul, Persian or similar lambs, means only substances of the kind ref continued or dressed (Chapter 43); the fo(except Yemen, Mongolian or Tibet which have undergone a tanning (including pre-tanning) reindeer, of elk, of deer, of roebucks or of dogs.
06, the term crust includes hicomposition leather r feathers or down, of heading 05.
41.
FIRST SCHEDULE ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) er 41, namely, raw hides and skins with the lature the expression CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER s which is reversible (headings 41.01 to 41.03, as the case may be).
SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; Parings or similar waste, of raw hides or skins (heading 05.11); Birdskins or parts of birdskins, with theiHides or skins, with the hair or wool on, raw, tanned classified in Chaptof equine animals, of sheep or lambs (except Astrakhan, BrChinese, Mongolian or Tibetan lambs), of goats or kids swine (including peccary), of chamois, of gazelle, ofHeadings 41.04 to 41.06 do not cover hides and skinsprocesFor the purposes of headings 41.04 tocoloured or fat-liquored (stuffed) prior to drying.
This Chapter does not cover (a) (b) (c) (A) (B) Throughout the Nomencheading 41.15.
Notes.1.- 2.- 3.- 437 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 211 220 00 211 130 00 211 115 00 211 119 00 211 600 00 211 710 00 211 790 00 Duty t 15% 5% Free Free 5% 5% 5% or ncluding continued ne (is (fresh, or parchment- parchment- ckled or otherwise of a weight per skin ckled or otherwise and skins, of equine animals tion Impor equine animals and skins, of weight exceeding further prepared), whether or further prepared), whether or FIRST SCHEDULE hide Tariff DescripRaw hides and skins of bovibuffalo) orsalted, dried, limed, pipreserved, but not tanned,dressed ornot dehaired or split.
- Whole hides not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved - Hides and skins Whole 16 kg - Other, including butts, bends and bellies.
Raw skins of sheep or lambs (fresh,salted, dried, limed, pipreserved, but not tanned,dressed ornot with wool on or split, other than those excluded by Note 1 (c) to this Chapter.
- With wool on - Without wool on: - -- Pickled -- Other Tariff No.
4101.20.00 4101.40.00 4101.90.00 4102.10.00 4102.21.00 4102.29.00 H.
S.
Code 4101.20 4101.40 4101.50 4101.50.00 4101.90 4102.10 4102.21 4102.29 ng HeadiNo.
41.01 41.02 [Issue 1] 438 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 211 410 00 211 992 00 211 993 00 211 999 00 611 411 00 611 419 00 611 421 00 611 429 00 Duty t5% 15% 15% 15% 15% 15% 15% 15% s, esh, or continued parchment- ns of bovine ne animal ckled or otherwise equi tion Impor on, whether or not split, but unsplit; grain splits further prepared), whether or r FIRST SCHEDULE raw hides and skins (fre wet state (including wet-blue): e dry state (crust): Tariff DescripOthersalted, dried, limed, pipreserved, but not tanned,dressed ornot debarred or split, other than those excluded by Note 1(b) or 1(c) to this Chapter.
- Of goats or kids - Of reptiles - Of swine - Other Tanned or crust hides and ski(including buffalo) orwithout hainot further prepared.
- In th-- Full grains,-- Other - In th-- Full grains, unsplit; grain splits in the wet state -- Other Tariff No.
4103.10.00 4103.20.00 4103.30.00 4103.90.00 4104.11.00 4104.19.00 4104.41.00 4104.49.00 H.
S.
Code 4103.10 4103.20 4103.30 4103.90 4104.11 4104.19 4104.41 4104.49 ng HeadiNo.
41.03 41.04 439 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 611 511 00 611 523 00 611 611 00 611 622 00 611 711 00 611 712 00 611 724 00 611 791 00 611 792 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% gn continued not split, but whether or tion Impor not split, but not further FIRST SCHEDULE ng, including parchment-dressed Tariff DescripTanned or crust skins of sheep or lambs, without wool on,not further prepared.
- In the wet state (including wet-blue) - In the dry state (crust) Tanned or crust hides and skins of otheranimals, without wool on or hair on,whether orprepared.
- Of goats or kids: - In the wet state (including wet-blue) - Of swine: Other - In the dry state (crust) -- In the wet state (including wet-blue) -- In the dry state (crust) - Of reptiles - -- In the wet state (including wet-blue) -- In the dry state (crust) Leather further prepared after tanning orcrustileather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of headi41.14.- Whole hides and skins: Tariff No.
4105.10.00 4105.30.00 4106.21.00 4106.22.00 4106.31.00 4106.32.00 4106.40.00 4106.91.00 4106.92.00 H.
S.
Code 4105.10 4105.30 4106.21 4106.22 4106.31 4106.32 4106.40 4106.91 4106.92 ng HeadiNo.
41.05 41.06 41.07 [Issue 1] 440 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 611 421 10 611 422 00 611 421 90 611 429 10 611 429 20 611 429 90 611 522 00 611 621 00 611 713 20 611 723 00 611 799 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued tion Impor unsplit unsplit FIRST SCHEDULE ng, including parchment-dressed ng, including parchment-dressed ng 41.14.
Tariff Descrip-- Full grains,-- Grains split -- Other - Other, including sides: -- Full grains,-- Grain splits -- Other Leather further prepared after tanning orcrustileather, of sheep or lamb, without wool on,whether or not split, other than leather of headiLeather further prepared after tanning orcrustileather, of other animals, without wool orhair on, whether or not split, other than leather of heading 41.14.- Of goats or kids - Of swine - Of reptiles - Other Tariff No.
4107.11.00 4107.12.00 4107.19.00 4107.91.00 4107.92.00 4107.99.00 4113.10.00 4113.20.00 4113.30.00 4113.90.00 H.
S.
Code 4107.11 4107.12 4107.19 4107.91 4107.92 4107.99 4112.00 4112.00.00 4113.10 4113.20 4113.30 4113.90 ng HeadiNo.
41.12 41.13 441 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 611 811 00 611 832 00 611 210 00 211 912 00 Duty t 15% 15% 15% 15% continued on chamois) ion chamois) and patent th a basis of leather her with a basis of leather her waste of leather or of tion Impor eat eather; metallised leather.
her and patent laminated leather, FIRST SCHEDULE Tariff DescripChamois (including combinatileather, patent leatherlaminated l- Chamois (including combinatleather - Patent leatmetallised leather Composition leather wior leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and otherwaste of leather or of composition leather, not suitable for the manufacture of leather dust, powder and flour.
- Composition lor leather fibre, in slabs, sheets or strip,whether or not in rolls - Parings and otcomposition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Tariff No.
4114.10.00 4114.20.00 4115.10.00 4115.20.00 H.
S.
Code 4114.10 4114.20 4115.10 4115.20 ng HeadiNo.
41.14 41.15 [Issue 1] 442 [Rev.
2012] CAP.
472 Customs and Excise designed for prolonged use rimming (heading 43.03 or 43.04); moulds or other parts of these articles, button blanks, continued s, mittens and mitts), lined with furskin or artificial fur or to02 does not cover printed, with handles, not tside except as mere tbits, horse brasses and buckles, separately presented (generally FIRST SCHEDULE GUT (OTHER THAN SILK-WORM GUT) Note 1 above, heading 42.
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL 23); riding-crops or other articles of heading 66.02; Bags made of sheeting of plastics, whether or not(heading 39.Articles of plaiting materials (heading 46.02).
CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, Sterile surgical catgut or similar sterile suture materials (heading 30.06); Articles of apparel or clothing accessories (except glovewhich furskin or artificial fur is attached on the ouMade up articles of netting (heading 56.08); Articles of Chapter 64; Headgear or parts thereof of Chapter 65; Whips,Cuff-links, bracelets or other imitation jewellery (heading 71.17); Fittings or trimmings for harness, such as stirrups, Section XV); Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); Articles of Chapter 95 (for example, toys, games, sports requisites); or Buttons, press-fasteners, snap-fasteners, press-studs, button of heading 96.06.
In addition to the provisions of (a) (b) This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (A) Notes.1.- 2.- 443 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise e , to of l, of natural Unit Quantity Kg a inter alia No.
precious metovided that these parts do SITC 612 200 00 ion, pr Duty onstructed) remain classified in thost 15% al m ecious metal or metal clad withal, synthetic or rec or minor ornamentat school cutlery continued r hand, the parts give the articles their essential character, e bags, dog wallets, otection), aprons and other protective clothing, braces, belts, saddlsters and similar ng-bags, articles of apparel and clothing accessories applies, er 71.
tion Impor FIRST SCHEDULEpression shoppi ry and harness for any ani camera cases, musical instrument gun cases, holners; travelling-bags, insulated food e Tariff DescripSaddl(including traces, leads, knee pads,muzzles, saddle cloths,coats and the like), of any material.
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases,satchels, spectacle cases, binocular cases,cases,contaior beverages bags, toilet bags, rucksacks, handbags,purses, map-cases, cigarette-cases, tobacco-pouches, tool bags,cases, and similar containers, of leather or of composition leather, of sheeting of Tariff No.
4201.00.00 Articles of headings.
42.02 and 42.03 which have parts of pror cultured pearls, of precious or semi-precious stones (naturheadings even if such parts constitute more than minor fittingsnot give the articles their essential character.
If, on the othethe articles are to be classified in ChaptH.
S.
Code 4201.00 (B) For the purposes of heading 42.03, the exgloves, mittens and mitts (including those for sport or for prbandoliers and wrist straps, but excluding watch straps (heading 91.13).
ng 3.- HeadiNo.
42.01 42.02 [Issue 1] 444 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Kg Kg No.
SITC 831 210 00 831 220 00 831 290 00 831 110 00 831 120 00 831 190 00 831 911 00 831 912 00 831 919 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% y canised mainl continued or wholly or oard, b rface of plastic sheeting or of rface of plastic sheeting or of tion Impor FIRST SCHEDULE cs, of textile materials, of vul Tariff Descripplastifibre or of papercovered with such materials or with paper.
-Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: -- With outer surface of leather, ofcomposition leather or of patent leather -- With outer surface of plastics or of textile materials -- Other -- With outer surface of leather, ofcomposition leather or of patent leather -- With outer sutextile materials -- Other - Articles of a kind normally carried in the pocket or in the handbag: -- With outer surface of leather, ofcomposition leather or of patent leather -- With outer sutextile materials -- Other Tariff No.
4202.11.00 4202.12.00 4202.19.00 4202.21.00 4202.22.00 4202.29.00 4202.31.00 4202.32.00 4202.39.00 H.
S.
Code 4202.11 4202.12 4202.19 4202.21 4202.22 4202.29 4202.31 4202.32 4202.39 ng HeadiNo.
445 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 831 991 00 831 992 00 831 999 00 848 110 00 894 771 00 848 120 00 848 130 00 848 190 00 612 100 00 612 900 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 15% 25% ng her, of continued leat tion Imporrface of plastic sheeting or of leather or of composition appliances or for other articles of leather or of FIRST SCHEDULE of cal uses.
Other Tariff DescripOther: - -- With outer surface ofcomposition leather or of patent leather -- With outer sutextile materials -- Other Articles of apparel and clothiaccessories, of leather or of composition leather.
- Articles of apparel - Gloves, mittens and mitts: -- Specially designed for use in sports -- Other - Belts and bandoliers - Other clothing accessories Articles leather, of a kind used in machinery or mechanicaltechni- composition leather.
Tariff No.
4202.91.00 4202.92.00 4202.99.00 4203.10.00 4203.21.00 4203.29.00 4203.30.00 4203.40.00 4204.00.00 4205.00.00 H.
S.
Code 4202.91 4202.92 4202.99 4203.10 4203.21 4203.29 4203.30 4203.40 ng HeadiNo.
42.03 42.04 4204.00 42.05 4205.00 [Issue 1] 446 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg hides or skins No.
o SITC 899 911 00 899 919 00 Duty t at Chapter); 15% 15% of heading 43.01, apply t he addition of other materials, and furskins and parts continued lk-worm gut), with t rskin or of leather and artificial fur (heading 42.03); tion Impor of Chapter 41 (see Note 1 (c) to th FIRST SCHEDULE to furskins, other than to raw furskins dressed with the hair or wool on.
heir feathers or down (heading 05.05 or 67.01); Tariff DescripArticles of gut (other than siof goldbeaters skin, of bladders or of tendons.
- Catgut - Other: rskins and parts thereof, assembled u Tariff No.
4206.10.00 4206.90.00 CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF H.
S.
Code 4206.10 4206.90 Birdskins or parts of birdskins, with tRaw hides or skins, with the hair or wool on,Gloves, mittens and mitts consisting of leather and fuArticles of Chapter 64; Headgear or parts thereof of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites).
ng Throughout the Nomenclature references of all animals which have been tanned orThis Chapter does not cover (a) (b) (c) (d) (e) (f) Heading 43.03 includes fthereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
HeadiNo.
42.06 Notes.1.- 2.- 3.- 447 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise hich of Unit Quantity Kg Kg Kg Kg Kg Kg No.
isting of wool, hair or other SITC 212 100 00 212 220 00 212 250 00 212 260 00 212 290 00 212 300 00 lude imitation furskins obtained byDuty inct 15% 15% 15% 15% 15% 15% ation of furskin cons Note 2) lined with furskin or artificial fur or to wdes and by continued trimming are to be classified in heading 43.03 or 43.04 as suitable for means any imit her materials, but does not tion Impor with or without head, tail or s, whole, with or without head, artificial furn fabric or ot FIRST SCHEDULE he outside except as mere he expression Tariff DescripRaw furskins (including heads, tails, paws and other pieces or cuttings,furriers use), other than raw hiskins of heading 41.01, 41.02 or 41.03.
- Of mink, whole, with or without head, tail or paws - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian,Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws - Of fox, whole, with or without head, tail or paws - Of seal, whole,paws - Other furskintail or paws - Heads, tails, paws and other pieces or cuttings, suitable for furriers use Tariff No.
4301.10.00 4301.30.00 4301.60.00 4301.70.00 4301.80.00 4301.90.00 H.
S.
Code 4301.10 4301.30 4301.60 4301.70 4301.80 4301.90 Articles of apparel and clothing accessories (except those excluded furskin or artificial fur is attached on tthe case may be.
Throughout the Nomenclature tfibres gummed or sewn on to leather, woveweaving or knitting (generally, heading 58.01 or 60.01).
ng 4.- 5.- HeadiNo.
43.01 [Issue 1] 448 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 613 110 00 613 130 00 613 190 00 613 200 00 613 300 00 848 311 00 848 319 00 848 324 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% de ings thereof, continued t Astrakhan, Broadtail, or cut pieces and clothing accessories tion Impor FIRST SCHEDULE he following: al fur and articles thereof.
Tariff DescripTanned or dressed furskins (including heads, tails, paws and other pieces orcuttings), unassembled, or assembl(without the addition of other materials) other than those of heading 43.03.
- Whole skins, with or without head, tail or paws, not assembled: -- Of mink -- Of lamb, tCaracul, Persian and similar lamb, Indian,Chinese, Mongolian or Tibetan lamb - Heads, tails, paws and other pieces or cuttings, not assembled - Whole skins andassembled Articles of apparel, clothing accessories and other articles of furs-kin.- Articles of apparelArtifici -- Other - Other - Tariff No.
4302.11.00 4302.13.00 4302.19.00 4302.20.00 4302.30.00 4303.10.00 4303.90.00 4304.00.00 H.
S.
Code 4302.11 4302.13 4302.19 4302.20 4302.30 4303.10 4303.90 ng HeadiNo.
43.02 43.03 43.04 4304.00 449 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise her or not split, in the rough, whet continued THER PLAITING MATERIALS; BASKETWARE AND ed, of a kind used primarily in perfumery, in pharmacy, or for nd used primarily in dyeing or in tanning (heading 14.04); machine parts, cases, covers, cabinets for machines and WOOD CHARCOAL; CORK AND ARTICLES OF CORK; WICKERWORK ure of a kind used primarily for plaiting,01); e, lamps and lighting fittings, prefabricated buildings); FIRST SCHEDULE y nat CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL of Chapter 46; wear or parts thereof of Chapter 64; of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); of heading 68.08; Wood, in chips, in shavings, crushed, ground or powderinsecticidal, fungicidal or similar purposes (heading 12.11); Bamboos or other materials of a woodsawn lengthwise or cut to length (heading 14.Wood, in chips, in shavings, ground or powdered, of a kiActivated charcoal (heading 38.02); Articles of heading 42.02;GoodsFootGoodsGoodsImitation jewellery of heading 71.17; Goods of Section XVI or Section XVII (for example,apparatus and wheelwrights wares); Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); Parts of firearms (heading 93.05); Articles of Chapter 94 (for example, furnitur SECTION IX WOOD AND ARTICLES OF WOOD; MANUFACTURES OF STRAW, OF ESPARTO OR OF O This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) Notes.1.- [Issue 1] 450 [Rev.
2012] CAP.
472 Customs and Excise Geronggang, lang, Meranti Bakau, u cted to chemical or physical 39 and 4412.13 to 4412.99, ace or other working part is formed by ob, Balau, Balsa, Boss clair, Boss Freijo, Fromager, Fuma,onia, Mengk of particle board or similar board, fibreboard, continued form the shapes provided for in respect of the goods of shapes other than square or rectangular or submitted to nature.
to 4407.29, 4408.31 to 4408.Mandioqueira, Mansoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, ment in excess of that needed to ensure a good bond), and descriptionsowise requires, any reference to wood in a heading of thisong, Kapur, Kempas, Keruing, Kosipo, Kotib, Koto, Light Red and parts thereof, buttons, pencils) excluding bodies and handles, means wood which has been subjei, Dibtou, Doussi, Framir, ity or hardness together with improved mechanical strength or resistance tohem the character of articles of other headings.
ich the blade, working edge, working surf FIRST SCHEDULE apply to such articles of wood.
her materials of a woodyo, Alan, Andiroba, Aningr.
Avodir, Az Red Merant in wh densified wood tools and ot reased dens o means one of the following types of wood.
rique, Afrormosia, Ak tropical woodr Cedro, Dabema, Dark Articles of Chapter 95 (for example, toys, games, sports requisites); Articles of Chapter 96 (for example, smoking pipes of wood, for articles of heading 96.03; or Articles of Chapter 97 (for example, works of art).
er applies also to bamboosalliper (p) (q) (r) In this Chapter, the expression treatment (being, in the case of layers bonded together, treatwhich has thereby acquired incchemical or electrical agenciesHeadings.
44.14 to 44.21 apply to articles of the respectivelaminated wood or densified wood as theyProducts of heading 44.10, 44.11 or 44.12 may be worked to heading 44.09, curved, corrugated, perforated, cut or formed tany other operation provided it does not give tHeading 44.17 does not apply tany of the materials specified in Note 1 to Chapter 82.
Subject to Note 1 above and except where the context otherChaptFor the purposes of subheadings.
4403.41 to 4403.49, 4407.24the expression Abura, Acajou dAffonIlomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, JongkMeranti, Limba, Louro, Maaranduba, Mahogany, Makor, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyat 2.- 3.- 4.- 5.- 6.- Subheading Note.
1.- 451 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Cu.m.Cu.m.
No.
SITC 245 010 00 246 110 00 246 150 00 246 200 00 245 022 00 247 300 00 247 420 00 Duty cupira, Suren, Teak, Tauari, Tiama, t Free Free Free Free Free Free Free ated in roughly continued omer Para, Palissandre de Rio, Palissandre de Rose, Pau Amerelo, whether or not tion Impor logs, in billets, in twigs, in paint, stains, creosote or other Palissandre de in coal (including shell or nut h FIRST SCHEDULEn, Sapelli, Saqui-Saqui, Sepetir, Sipo, Suchar wood, s or in similar forms d.
ed wit emala, e Tariff DescripFuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste andscrap, whether or not aggllogs, briquettes, pellets or similar forms.
-Fuel faggot-Wood in chips or particles: -- Coniferous -- Non-coniferous - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms Wood charcoal), whether or not agglomerated.Wood in the rough,stripped of bark or sapwood, orsquar- Treatpreservatives - Other, coniferous Tariff No.
4401.21.00 4401.22.00 4401.30.00 4402.00.00 4403.10.00 4403.20.00 H.
S.
Code 4401.10 4401.10.00 4401.21 4401.22 4401.30 4403.10 4403.20 Padauk, Paldao, Palissandre de GuatPau Mafim, Pulai, Punah, Quaruba, RamiTola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
ng HeadiNo.
44.01 44.02 4402.00 44.03 [Issue 1] 452 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Cu.m.Cu.m.
Cu.m.Cu.m.Cu.m.
Kg Kg Kg Cu.m.Cu.m.
No.
SITC 247 511 00 247 519 00 247 521 00 247 522 00 247 529 00 634 911 00 634 912 00 634 930 00 248 110 00 248 190 00 Duty t Free Free Free Free Free Free Free Free Free Free roughly continued bent or otherwise pointed but not sawn tion Impor wood and the like.
p ; wood flour.
FIRST SCHEDULE rous wool e Tariff Descrip-- Dark Red Meranti, Light Red Meranti and Meranti Bakau Other: - Other, of tropical wood specified in Subheading Note 1 to this Chapter: -- Other - -- Of oak(Quercus spp.) -- Of beech(Fagus spp.) -- Other Hoopwood; split poles; piles, pickets and stakes of wood,lengthwise; wooden sticks,trimmed but not turned,worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chi- Conif- Non-coniferous Wood Railway or tramway sleepers (cross-ties) of wood.
- Not impregnated - Other Tariff No.
4403.41.00 4403.49.00 4403.91.00 4403.92.00 4403.99.00 4404.10.00 4404.20.00 4405.00.00 4406.10.00 4406.90.00 H.
S.
Code 4403.41 4403.49 4403.91 4403.92 4403.99 4404.10 4404.20 4406.10 4406.90 ng HeadiNo.
44.04 44.05 4405.00 44.06 453 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Cu.m.
Cu.m.Cu.m.Cu.m.Cu.m.
Cu.m.Cu.m.Cu.m.
Kg No.
SITC 248 200 00 248 440 00 248 450 00 248 460 00 248 470 00 248 491 00 248 492 00 248 499 00 634 110 00 Duty t5% 5% 5% 5% 5% 5% 5% 5% 25% g , na sliced ), Imbuia of a continued aned, sanded sawn lengthwise,g 6mm.
Swietenia ssp) ) n whether or not planed, tion Impor Fagus ssp veneering (including those FIRST SCHEDULE Quercus ssp rous e Lauan, White Meranti, White Serayrous ee Tariff DescripWood sawn or chipped lengthwise,or peeled, whether or not plor end-jointed, of a thickness exceedi6mm.
- Of tropical wood specified in SubheadingNote 1 to this Chapter: -- Virola, Mahogany (and Balsa -- Dark Red Meranti, Light Red Meranti and Meranti Bakau Yellow Meranti and Alan Other: - Conif -- Whit-- Other - -- Of oak (-- Of beech (-- Other Sheets forobtained by slicing laminated wood), forplywood or for other similar laminated wood and other wood,sliced or peeled,sanded, spliced or end-jointed,thickness not exceedi- Conif Tariff No.
4407.10.00 4407.24.00 4407.25.00 4407.26.00 4407.29.00 4407.91.00 4407.92.00 4407.99.00 4408.10.00 H.
S.
Code 4407.10 4407.24 4407.25 4407.26 4407.29 4407.91 4407.92 4407.99 4408.10 ng HeadiNo.
44.07 44.08 [Issue 1] 454 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 634 122 00 634 123 00 634 129 00 248 300 00 248 500 00 634 221 00 Duty t 25% 25% 25% 25% 25% 25% ng gneous i continued inted.
milar board (for o not agglomerated not assembled) d, V-jointed, beaded, e end-j tion Impor shaped (tongued, grooved, y FIRST SCHEDULE rous oard) of wood or other lals, whether or eb Tariff Descrip- Of tropical wood specified in SubheadingNote 1 to this Chapter: -- Dark Red Meranti, Light Red Meranti and Meranti Bakau -- Other - Other Wood (including strips and friezes forparquet flooring,continuouslrebated, chamfermoulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or- Conif- Other Particle board and siexample, oriented strand board and wafermateriwith resins or other organic bindisubstances.
- Oriented strand board and wafer board, ofwood:-- Unworked or not further worked than sanded Tariff No.
4408.31.00 4408.39.00 4408.90.00 4409.10.00 4409.20.00 4410.21.00 H.
S.
Code 4408.31 4408.39 4408.90 4409.10 4409.20 4410.21 ng HeadiNo.
44.09 44.10 455 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 634 229 00 634 223 10 634 223 20 634 223 30 634 223 90 634 230 00 634 511 00 634 519 00 634 521 00 634 529 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% : 33d3etangerpmi - continued enim3a : l3e not bonded with mhti lly worked or surface 8g/cmlly worked or surface 59g/cm w ganic substances.
aa de tion Impor revoc FIRST SCHEDULE - ec als, whether or afruS Tariff Descrip- Other, of wood: -- Unworked or not further worked than sanded -paper of plastics Fibreboard of wood or other ligneous materiresins or other or- Fibreboard of a density exceeding 0.8g/cm-- Not mechaniccovered - Fibreboard of a density exceeding 0.5g/cmbut not exceeding 0.-- Not mechaniccovered -Fibre board of a density exceeding 0.35g/cmbut not exceeding 0.
-- Other - -- Surface-covered with decorative laminates -- Other - Other -- Other -- Other Tariff No.
4410.29.00 4410.31.00 4410.32.00 4410.33.00 4410.39.00 4410.90.00 4411.11.00 4411.19.00 4411.21.00 4411.29.00 H.
S.
Code 4410.29 4410.31 4410.32 4410.33 4410.39 4410.90 4411.11 4411.19 4411.21 4411.29 ng HeadiNo.
44.11 [Issue 1] 456 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Cu.m.Cu.m.Cu.m.
Cu.m.Cu.m.
No.
SITC 634 531 00 634 539 00 634 591 00 634 599 00 634 311 00 634 319 00 634 390 00 634 412 00 634 413 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% of non- 1 to this 1 to this continued ee lly worked or surface lly worked or surface aa tion Impor st one outer ply of tropical wood at least one outer plyst one outer ply of tropical wood h FIRST SCHEDULE er er Tariff Descripcovered Other: -- Not mechanic-- Other - -- Not mechaniccovered -- Other Plywood, veneered panels and similar laminated wood.- Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: -- With at leaspecified in sub-heading NotChapt-- Other, witconiferous wood -- Other - Other, with at least one outer ply of non-coniferous wood: -- With at leaspecified in sub-heading NotChapt-- Other, containing at least one layer ofparticle board Tariff No.
4411.31.00 4411.39.00 4411.91.00 4411.99.00 4412.13.00 4412.14.00 4412.19.00 4412.22.00 4412.23.00 H.
S.
Code 4411.31 4411.39 4411.91 4411.99 4412.13 4412.14 4412.19 4412.22 4412.23 ng HeadiNo.
44.12 457 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Cu.m.
Kg Kg Kg Kg Kg Number Number Kg No.
SITC 634 419 00 634 492 00 634 493 00 634 499 00 634 210 00 635 410 00 635 110 00 635 120 00 635 210 00 Duty t 25% 25% 25% 25% 25% 35% 35% 35% 35% ects.
ums of continued ates, strips or similar obj tubs and other tion Impor , in blocks, pl FIRST SCHEDULE wood s, boxes, crates, drums and similar including staves.
er ng cases, boxes, crates, drums and e Tariff Descrip Other: -- Other - -- With at least one ply of tropical wood specified in Subheading Note 1 to this Chapt-- Other, containing at least one layer ofparticle board -- Other Densified profile shapes.
Wooden frames for paintings,photographs, mirrors orPackisimilar packings, of wood; cable-drwood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
- Caspackings; cable-drums - Pallets, box pallets and other load boards;pallet collars Casks, barrels, vats,coopers products and parts thereof, of wood,--- Casks, barrels and vats, including staves, of oak Tariff No.
4412.29.00 4412.92.00 4412.93.00 4412.99.00 4413.00.00 4414.00.00 4415.10.00 4415.20.00 4416.00.10 H.
S.
Code 4412.29 4412.92 4412.93 4412.99 4414.00 4415.10 4415.20 4416.00 ng HeadiNo.
44.13 4413.00 44.14 44.15 44.16 [Issue 1] 458 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 635 290 00 635 917 00 635 310 00 635 320 00 635 391 00 635 392 00 635 330 00 635 399 00 635 420 00 635 491 00 635 499 00 635 991 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% 35% d continued es, broom or, assembled s handles, of wood; boot ames and thresholds tchenware, of wood.
ling in Chapter 94.
tion Imporbodies, tool es and handl FIRST SCHEDULEtool iture not fal n Tariff Descrip--- Other Tools, brush bodior shoe lasts and trees, of wood.
Builders joinery and carpentry of wood, including cellular wood panelparquet panels, shingles and shakes.
- Windows, French-windows and their frames- Doors and their fr- Parquet panels - Shuttering for concrete constructional work - Shingles and shakes - Other Tableware and kiWood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes another ornaments of wood; wooden articles of fur- Statuettes and other ornaments, of wood - Other illigiable Other articles of wood - Clothes hangers Tariff No.
4416.00.90 4417.00.00 4418.10.00 4418.20.00 4418.30.00 4418.40.00 4418.50.00 4418.90.00 4419.00.00 4420.10.00 4420.90.00 4421.10.00 H.
S.
Code 4418.10 4418.20 4418.30 4418.40 4418.50 4418.90 4419.00 4420.10 4420.90 4421.10 ng HeadiNo.
44.17 4417.00 44.18 44.19 44.20 44.21 459 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 635 999 10 635 999 20 635 999 30 635 999 40 635 999 90 Duty t 35% 35% 5% 35% 35% continued tion Impor hen-coops and similar wooden FIRST SCHEDULE Tariff DescripOther Bee-hives, - --- Spools, cops, bobbins sewing-thread reels and the like of turned wood --- Wood paving blocks --- appliances of a kind used for dairy and agricultural purposes and parts thereof --- Coffins --- Other Tariff No.
4421.90.10 4421.90.20 4421.90.40 4421.90.90 H.
S.
Code 4421.90 4421.90.30 ng HeadiNo.
[Issue 1] 460 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 244 030 00 244 040 00 244 020 00 633 111 00 633 119 00 633 199 00 Duty t 15% 15% 15% 15% 15% 15% y continued ar (including tion Impor FIRST SCHEDULEer 64; d, or in rectangul e Tariff DescripNatural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.
Natural cork, debacked or roughlsquarsquare) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers).
Articles of natural cork.
Other CHAPTER 45 CORK AND ARTICLES OF CORK - Natural cork, raw or simply prepared - Other - Corks and stoppers - --- Floats for fishing nets --- Other Tariff No.
4501.10.00 4501.90.00 4502.00.00 4503.10.00 4503.90.10 4503.90.90 wear or parts of footwear of Chapt FootHeadgear or parts of headgear of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites).
H.
S.
Code 4501.10 4501.90 4502.00 4503.10 This Chapter does not cover (a) (b) (c) ng Note.
1.- HeadiNo.
45.01 45.02 45.03 4503.90 461 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of ural ion Unit Quantity Kg Kg Kg No.
SITC 633 211 00 633 219 00 633 290 00 and strip and the like of Duty t 15% 15% 15% continued rushes, reeds, strips of wood, strips of other vegetable , sa or other strips obtained from broad leaves), unspun nat and strips of paper, but not strips of leather or composit means materials in a state or form suitable for plaiting, interlacing or tion Impor FIRST SCHEDULE r, horsehair, textile rovings or yarns, or monofilament ng substance) and articles of BASKETWARE AND WICKERWORK , plaited or not (heading 56.07); Tariff DescripAgglomerated cork (with or without a bindiagglomerated cork.
-Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs: --- For use in refrigeration or air conditioning --- Other - Other plaiting materials sion Tariff No.
4504.10.10 4504.10.90 4504.90.00 cordage, ropes or cableswear or headgear or parts thereof of Chapter 64 or 65; H.
S.
Code 4504.10 4504.90 CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; er 54.
Wall coverings of heading 48.14; Twine,Foot ng In this Chapter the expressimilar processes; it includes straw, osier or willow, bamboomaterial (for example, strips of bark, narrow leaves and raffitextile fibres, monofilament and strip and the like of plasticsleather or of felt or nonwovens, human haiChaptThis Chapter does not cover (a) (b) (c) HeadiNo.
45.04 Notes.1.- 2.- [Issue 1] 462 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 899 740 00 899 791 00 899 799 00 899 711 00 899 719 00 Duty tr products of plaiting materials, placed side 25% 25% 25% 25% 25% to nn continued als, bound er 87); or not the binding materials are of spun textile materials.
plaiting materials, plaits and similar products of plaiting materials, tion Impor wickerwork and other FIRST SCHEDULE als, whether or not assembled i means plaiting materials, plaits and simila Tariff DescripPlaits and similar products of plaiting Other: materistrips; plaiting materials, plaits and similar products of plaiting materitogether in parallel strands or woven, isheet form, whether or not being finished articles (for example, mats, matting,screens).
-Mats, matting and screens of vegetable materials - --Of vegetable materials --Other Basketwork,articles, made directly to shape from plaiting materials or made up from goodsof heading 46.01; articles of loofah.
- Of vegetable materials - Other Tariff No.
4601.20.00 4601.91.00 4601.99.00 4602.10.00 4602.90.00 Vehicles or bodies for vehicles of basketware (ChaptArticles of Chapter 94 (for example, furniture, lamps and lighting fittings).
H.
S.
Code 4601.20 4601.91 4601.99 4602.10 4602.90 (d) (e) For the purposes of heading 46.01, the expression bound together in parallel strandsby side and bound together, in the form of sheets, whether orng 3.- HeadiNo.
46.01 46.02 463 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
and for sulphite wood pulp SITC 251 200 00 251 300 00 251 410 00 251 420 00 251 510 00 251 520 00 means chemical wood pulp 20C,Duty t Free Free Free Free Free Free continued or sulphate wood pulp or of 88% or more for sulphite wood odium hydroxide (NaOH) at AND PAPERBOARD AND ARTICLES THEREOF ades.
hed: OUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND , dissolving grades.
p chemical wood pulp, dissolving gradesl tion Impor hed or bleac wood pulp.
FIRST SCHEDULESCRAP) PAPER OR PAPERBOARD cal wood pucal wood pulp, soda or sulphate, 15% by weight.
Tariff DescripUnbleached: 02, the expression MechanicalChemiChemiother than dissolving gr- -- Coniferous -- Non-coniferous - Semi-bleac-- Coniferous --Non-coniferous Tariff No.
4701.00.00 4702.00.00 4703.11.00 4703.19.00 4703.21.00 4703.29.00 SCRAP) PAPER OR PAPERBOARD; PAPER ter one hour in a caustic soda solution containing 18% sH.
S.
Code 4701.00 4702.00 4703.11 4703.19 4703.21 4703.29 For the purposes of heading 47.having by weight an insoluble fraction of 92% or more for soda pulp afan ash content that does not exceed 0.ng SECTION X PULP OF WOOD OR OF OTHER FIBRCHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND HeadiNo.
47.01 47.02 47.03 Note.
1.- [Issue 1] 464 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 251 611 00 251 615 00 251 621 00 251 629 00 251 910 00 251 921 00 251 922 00 251 923 00 251 925 00 251 927 00 Duty t Free Free Free Free Free 15% 15% 15% 15% 15% ng oard or b continued hed: tion Impor hed or bleacobtained by a combination of bres derived from recovered and chemical pulpi FIRST SCHEDULE pulp Tariff DescripChemical wood pulp, sulphite, other than dissolving grades.
Unbleached: Other: - -- Coniferous -- Non-coniferous - Semi-bleac-- Coniferous -- Non-coniferous Wood mechanicalprocesses.
Pulps of fi(waste and scrap) paper or paperof other fibrous cellulosic material.
- Cotton linters pulp - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard - -- Mechanical -- Chemical -- Semi-chemical Tariff No.
4704.11.00 4704.19.00 4704.21.00 4704.29.00 4705.00.00 4706.10.00 4706.20.00 4706.91.00 4706.92.00 4706.93.00 H.
S.
Code 4704.11 4704.19 4704.21 4704.29 4706.10 4706.20 4706.91 4706.92 4706.93 ng HeadiNo.
47.04 47.05 4705.00 47.06 465 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
01), or with polishes, SITC 251 110 00 251 120 00 251 130 00 251 190 00 Duty t5% 5% 5% 5% eh soap or detergent (heading 34.
h continued wit not coloured in t otherwise requires, a reference to paper includes references 2).
tion Imporkraft paper or paperboard or or paperboard made mainly of per m paperboard made mainly of FIRST SCHEDULEoard.
b Tariff DescripRecovered (waste and scrap) paper or paperUnbleached corrugated paper or paperboard bleached chemical pulp,mass mechanical pulp (for example, newspapers, journals and similar printed matter - - Other paper - Paper or- Other, including unsorted waste and scrap er, except where the context Tariff No.
4707.20.00 4707.30.00 4707.90.00 H.
S.
Code 4707.10 4707.10.00 4707.20 4707.30 4707.90 Articles of Chapter 30; Stamping foils of heading 32.12;Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); Paper or cellulose wadding impregnated, coated or covered creams or similar preparations (heading 34.05); ng CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD For the purposes of this Chaptto paperboard (irrespective of thickness or weightThis Chapter does not cover (a) (b) (c) (d) HeadiNo.
47.07 Notes.1.- 2.- [Issue 1] 466 [Rev.
2012] CAP.
472 Customs and Excise od.
h paper, o 14) (paper and by any met h have been subjected to d, cellulose wadding or chanical or chemi-mechanical er); the printing of newspapers, of which (1 MPa) on each side exceeding 2.5 cked mica (heading 68.ing or surface sizing, and als.
rbled throughout the mass2 ickness, or articles of such materials, other than wall han 65 g/m continued r of paper or paperboard coated or covered with a layer of clude paper and paperboard whic false water-marks do not apply to paper, paperboar rial); ng, of wood fibres obtained by a meughness Parker Print Surf e ports requisites) or Chapter 96 (for example, buttons).
ever, to be classified in this Chapt uncoated paper of a kind used for 2 and not more t 05) or paper- or paperboard-ba FIRST SCHEDULE travel goods); ding 68.
herwise processed.
means or laboratory reagents (heading 38.22); tures of plaiting mater 65; 7, headings.
48.01 to 48.05 ind webs of cellulose fibres, coloured or ma newsprint h have been otsion ked with paper or paperboard (Section XV); super-calendering, glazing or similar finishier the expres (microns), weighing not less than 40 g/m Sensitised paper or paperboard of headings.
37.01 to 37.04; Paper impregnated with diagnostic Paper-reinforced stratified sheeting of plastics, or one layeplastics, the latter constituting more than half the total thcoverings of heading 48.14 (Chapter 39); Articles of heading 42.02 (for example,Articles of Chapter 46 (manufacPaper yarn or textile articles of paper yarn (Section XI); Articles of Chapter 64 or ChaptAbrasive paper or paperboard (heapaperboard coated with mica powder are, howMetal foil bacArticles of heading 92.09; or Articles of Chapter 95 (for example, toys, games, ss, unsized or very lightly sized, having a surface ro (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) Subject to the provisions of Note calendering,paperboard, cellulose wadding anExcept where heading 48.03 otherwise requires, these headingwebs of cellulose fibres whicIn this Chaptnot less than 65% by weight of the total fibre content consists procesmicrometres 3.- 4.- 467 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 2/g.
and paperboard made mainly from than 60%, and a burst index equal to or ocess and satisfying any of the following s less allipericrons) or less and an ash content of more continued rome rd (including tea-bag paper) or felt paper or paperboard.
nd paperboard, of a kind used for writing, printing or other or more and a burst index equal to or less than 2.5 kPa m22 by a mechanical or chemi-mechanical process, and FIRST SCHEDULEpressions paper ah-cards and punch tape paper mean paperhan 150 g/m2, or 2, or ing a brightness of 60% or more; or re than 8% ash, having a brightnes a mechanical or chemi-mechanical pr allipericrons) or less, or alliperometres (microns) but not more than 508 micrometres (microns) and an ash han 80 g/mhan 80 g/mr, cover filter paper or paperboa romehan 2e2/g; or weighing more than 150 g/m weighing not more tcoloured throughout the mass; or weighing not more tcoloured throughout the mass; or a caliper of 225 mica caliper of more tcontent of more than 3%; or 02 does not, howev containing 10% or more of fibres obtained 1.
2.
containing more than 8% ash, and 1.
2.
containing more than 3% ash and havcontaining more than 3% but not moless than 2.5 kPa mcontaining 3% ash or less, having a brightness of 60% coloured throughout the mass; or having a brightness of 60% or more, and 1.
2.
having a brightness of less than 60%, a caliper of 254 micthan 8%.
For the purposes of heading 48.02, the exgraphic purposes and non perforated puncbleached pulp or from pulp obtained bycriteria For paper or paperboard weighing not more t(a) (b) (c) (d) (e) For paper or paperboard (a) (b) (c) Heading 48.
5.- [Issue 1] 468 [Rev.
2012] CAP.
472 Customs and Excise in in mm ing all its edges deckled wadding and webs of cellulose to make up a scene, design or not less than 80% by weight of the es, printed so as rd, cellulose wadding and webs of cellulose fibreshan 160 cm, suitable for wall or ceiling decoration otherwise surface-decorated (e.g., with textile flock), continued s.
48.01 to 48.11 are to be classified under that one of such de exceeding 36 cm and the other side exceeding 15 cor shape as made directly and havde exceeding 36 cm and the other side exceeding 15 ced or the layer of plastics being grained, embossed, coloured, ether or not bound together in parallel strands or woven; rolls or sheet , paper, paperboard, cellulos more t lose wadding and webs of cellulose fibres lpaper and similar wall coverings applies only to incorporation of particles of wood, straw, etc.; s with one sis with one si means paper and paperboard of which by the chemical sulphate or soda processes.
FIRST SCHEDULE 14, the expression wal cription in two or more of the heading kraft paper and paperboard01 and 48.03 to 48.09 apply only to paper, paperboaangular (including square) sheet03 and 48.09 apply only to paper, celluangular (including square) sheet er verings of paper made up of several panels, in in strips or rolls of a width exceeding 36 cm; or in rectthe unfolded state.
in strips or rolls of a width exceeding 36 cm; or in rectthe unfolded state.
Grained, embossed, surface-coloured, design-printwhether or not coated or covered with transparent protective plastics; With an uneven surface resulting from the Coated or covered on the face side with plastics,design-printed or otherwise decorated; or Covered on the face side with plaiting material, who Chapt Heading 48.(a) (b) Except that hand-made paper and paperboard in any size remains classified, subject to the provisions of Note 6, in heading 48.02.Heading 48.(a) (b) Paper in rolls, of a width of not less than 45 cm and not(i) (ii) (iii) (iv) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; Wall cmotif when applied to a wall.
this total fibre content consists of fibres obtained Except where the terms of the headings otherwise requirefibres answering to a desheadings which occurs last in numerical order in the Nomenclature.
(A) (B) For the purposes of heading 48.(a) (b) (c) 6.- In 7.- 8.- 9.- 469 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 5% in the cross.
han 4.
machine-glazed paper and es obtained by the chemical inished paper, of which not lphate or soda processes, in ing sets of specifications kPa adding and articles thereof, printed with machine-finished orMinimum Mullen bursting strength means machine-f means2 and having a minimum Mullen bursting strength as continued both as floor coverings and as wall coverings, are to be merely incidental to the primary use of the goods, fall in es obtained by the chemical su and meeting one of the follow2/g and a stretch factor of more t bre content consists of wood fibr 2 size, whether or not printed, embossed or perforated.
sack kraft paper7 kPa m kraftliner olated or extrapolated equivalent for any other weighthan 115 g/m FIRST SCHEDULE 4 or 48.21, paper, paperboard, cellulose w11 and 4804.19, but not more t , to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
80% by weight of the total fi2 2 inter alia ses, in rolls, weighing more than 115 g/mg/m115 393 125 417 200 637 300 824 400 961 ubheading 4804.
20 does not cover loose sheets or cards, cut to23 applies, er 49.
ed in the following table or the linearly interp Weight Having a Mullen burst index of not less than 3.direction and of more than 2% in the machine direction.
Products on a base of paper or paperboard, suitable for use classified in heading 48.15.
Heading 48.Heading 48.Except for the goods of heading 48.1motifs, characters or pictorial representations, which are not ChaptFor the purposes of spaperboard, of which not less than sulphate or soda procesindicatFor the purposes of subheading 4804.21 and 4804.29, less than 80% by weight of the total fibre content consists of fibrrolls, weighing not less than 60 g/m(a) 10.- 11.- 12.- Subheading Notes.1.- 2.- [Issue 1] 470 [Rev.
2012] CAP.
472 Customs and Excise han s, weighing 67.28.3 10.6 12.3 cross direction /g.
Machine direction plus 2 interpolated equivalent for any mi-chemical proces paper made of bleached or Minimum tensile kN/m of conditioning) crush resistance 2/g.
1.92.32.83.74.4 obtained by a semi-chemical pulping Cross direction means paper, in rolls, of which not less than 47 kPa m means machine-glazed paper, of which more t continued 30 minutes of conditioning) crush resistance exceeding 1.8 made wholly or mainly of pulp of recovered (waste and e layer of dyed paper or of he following table or the linearly with of straw pulp obtained by a sebres obtained by the chemical sulphite process, having an ash 1,510 1,790 2,070 2,635 3,060 ta mullen burst index of not less than 2 kPa m cross direction rugated Medium test with 30 minutes Machine direction plus also have a surfacen burst index of not less than 1.
FIRST SCHEDULE semi-chemical fluting papersulphite wrapping paper Minimum tear mN ent consists of unbleached hardwood fibres30, 2 at 50% relative humidity, at 23C Machine direction and having a CMT 30 (Cor24 and 4805.25 cover paper and paperboard 22 at 50% relative humidity, at 23C.
4 newtons/g/m Having minima for tear and tensile as indicated in tother weight 60 700 70 830 80 965 s, and having a CMT 30 (Corrugated Medium Tes2 or more, 100 1,230 115 1,425 (b) Weight g/m For the purposes of subheading 4805.11, 65% by weight of the total fibre contprocesnewtons/g/mSubheading 4805.12 covers paper, in rolls, made mainly130g/mexceeding 1.Subheadings 4805.scrap) paper or paperboard.
Testliner mayunbleached non-recovered pulp.
These products have For the purposes of subheading 4805.40% by weight of the total fibre content consists of wood ficontent not exceeding 8% and having a Mull 3.- 4.- 5.- 6.- 471 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 641 100 00 641 210 00 641 220 00 641 230 00 641 240 00 641 254 00 Duty t paper, coated on both sides, of a total 25% Free Free Free Free Free cga per side, on a base of which not less than 50% n means2 ed as continued ) sheets, of of headi e2e, heat-sensitive or in rolls or sheets oard, not containing not exceeding 15 g/m paper tion Impor paperboard of a kind usbase FIRST SCHEDULElight-weight coated paper wood fibres obtained by a mechanical process.
oard.
and b Tariff DescripNewsprint, in rolls or sheets.
Uncoated paper and paperboard, of a kind used for writing, printing or other graphipurposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including squarany size, other than paper48.01 or 48.03; hand-made paper and paper-Hand-made paper and paperboard -Paper base for photo-sensitivelectro-sensitive paper or paperboard in rolls or sheets -Carbonising -Wallpaper base in rolls or sheets -Other paper and paperbfibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre contentconsists of such fibres: -- Weighing less than 40 g/m2, with a coating weight Tariff No.
4801.00.00 4802.10.00 4802.40.00 4802.54.00 not exceeding 72 g/mH.
S.
Code 4801.00 4802.10 4802.20 4802.20.00 4802.30 4802.30.00 4802.40 4802.54 For the purposes of subheading 4810.22 weightby weight of the total fibre content consists ofng 7.- HeadiNo.
48.01 48.02 [Issue 1] 472 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 265 00 641 266 00 641 267 00 641 267 10 641 278 00 641 261 00 641 262 00 641 299 00 Duty t 35% 35% 15% 35% 35% 35% 35% 35% 2.
continued 2 paperboard weighing board, of which more 2 or more but not more than 2 or more but not more than and paper board weighing 2 han 150 g/m tion Imporg/mg/m weight of the total fibre content FIRST SCHEDULE40 , in rolls 40 2, in sheets with one side not paper 2m 2 or more but not more than 150 g/mhan 150g/m Other Tariff Descrip--Weighing 150 g/--Weighing 150 g/mexceeding 435 mm and the other side not exceeding 297 mm in the unfolded state --- Other paper and 40 g/m--- Water marked security paper --- more t-- Weighing more t- Other paper and paperthan 10% byconsists of fibres obtained by a mechanical or chemi-mechanical process: -- In rolls -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state -- Other Tariff No.
4802.57.10 4802.58.00 4802.61.00 4802.62.00 4802.69.00 H.
S.
Code 4802.55 4802.55.00 4802.56 4802.56.00 4802.57 4802.57.90 4802.58 4802.61 4802.62 4802.69 ng HeadiNo.
473 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 630 00 641 411 00 641 419 10 641 419 90 641 421 00 641 429 00 641 461 00 Duty t 35% 35% Free 35% 35% 35% 35% ng poses, continued and paperboard weighing tion Impor aft paper and paperboard, in FIRST SCHEDULE stock and similar paper of a kind 3 or less: mn Tariff DescripToilet or facial tissue stock, towel or napkiused for household or sanitary purcellulose wadding and webs of cellulose fibres, whether or not creped, crinkled,embossed, perforated, surface coloured, surface decorated or printed, in rolls or sheets.
Uncoated krrolls or sheets, other than that of headi48.02 or 48.03.
Kraftliner: Other - -- Unbleached -- --- Dry Battery kraftliner --- Other - Sack kraft paper: -- Unbleached -- Other - Other kraft paper 150 g/-- Unbleached Tariff No.
4803.00.00 4804.11.00 4804.19.10 4804.19.90 4804.21.00 4804.29.00 4804.31.00 H.
S.
Code 4803.00 4804.11 4804.19 4804.21 4804.29 4804.31 ng HeadiNo.
48.03 48.04 [Issue 1] 474 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 469 00 641 471 00 641 472 00 641 479 00 641 481 00 641 482 00 641 489 00 641 511 00 641 512 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 3: in oard,ked or b continued weight of the s weight of the wor and paper and paperboard weighing 3 but less than 225 g/mand paperboard weighing ess tion Impor FIRST SCHEDULEhan 150 g/m which more than 95% by3 or more: which more than 95% by m uncoated paper Tariff Descrip-- Other - Other kraft paper more t-- Unbleached -- Bleached uniformly throughout the mass and oftotal fibre content consists of wood fibres obtained by a chemical proces-- Other - Other kraft paper 225 g/-- Unbleached -- Bleached uniformly throughout the mass and oftotal fibre content consists of wood obtained by a chemical proc-- Other Otherrolls or sheets, not furtherprocessed than as specified in Note 3 to this Chapter.
- Fluting paper: -- Semi-chemical fluting paper -- Straw fluting paper Tariff No.
4804.39.00 4804.41.00 4804.42.00 4804.49.00 4804.51.00 4804.52.00 4804.59.00 4805.11.00 4805.12.00 H.
S.
Code 4804.39 4804.41 4804.42 4804.49 4804.51 4804.52 4804.59 4805.11 4805.12 ng HeadiNo.
48.05 475 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 590 00 641 544 00 641 545 00 641 520 00 641 561 00 641 569 00 641 541 00 641 542 00 641 543 00 641 921 10 641 921 90 641 532 00 641 533 00 641 539 00 Duty t 35% 35% 35% 15% Free 35% 35% 35% 35% Free 35% Free Free Free less than continued 32 but ne and other ucent papers, 3m or less han 150 g/m3m or less han 150 g/m3 or more m tion Impor r and paperboard, in rolls or d other glazed transparent or FIRST SCHEDULE wrapping paper ng more t an 3m Tariff Descrip- Testliner (recycled liner board): Sulphite - Filter papesheets, uncoated Other: Weighi225 g/Vegetable parchment, greaseproof papers, tracing papers and glassiglazed transparent or translin rolls or sheets.
-- Other -- Weighing 150 g/-- Weighing more t- - Felt paper and paperboard - -- Weighing 150 g/-- -- Weighing 225 g/- Vegetable parchment --- Unprinted --- Other - Greaseproof papers - Tracing papers Glassine translucent papers Tariff No.
4805.19.00 4805.24.00 4805.25.00 4805.40.00 4805.50.00 4805.91.00 4805.93.00 4806.10.10 4806.10.90 4806.20.00 4806.30.00 H.
S.
Code 4805.19 4805.24 4805.25 4805.30 4805.30.00 4805.40 4805.50 4805.91 4805.92 4805.92.00 4805.93 4806.10 4806.20 4806.30 4806.40 4806.40.00 ng HeadiNo.
48.06 [Issue 1] 476 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 920 00 641 640 00 641 610 00 641 620 00 641 690 00 641 311 00 641 312 00 641 319 00 Duty t 35% 35% 35% 35% 35% 35% Free Free nd forates), oard (made continued b ally reinforced, in papers (including creped or crinkled, and paperoard, corrugated (with orinted, in rolls or sheets.
b tion Impor paper and paperboard, whether FIRST SCHEDULEe paper kraft paper, creped or crinkled, k ng or transfer Tariff Descripby sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internrolls or sheets.
Paper and paperwithout glued flat surface sheets), creped,crinkled, embossed or perforated, in rolls or sheets, other than paper of the kidescribed in heading 48.03.
Corrugated or not perforated Composit - - Sacwhether or not embossed or perforated - Other kraft paper,whether or not embossed or perforated - Other Carbon paper, self-copy paper and other copyicoated or impregnated paperduplicator stencils or offset plwhether or not pr- Carbon or similar copying papers - Self-copy paper - Other Tariff No.
4807.00.00 4808.20.00 4808.30.00 4808.90.00 4809.10.00 4809.20.00 4809.90.00 H.
S.
Code 4808.10 4808.10.00 4808.20 4808.30 4808.90 4809.10 4809.20 4809.90 ng HeadiNo.
48.07 4807.00 48.08 48.09 477 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 641 330 00 641 340 00 641 390 00 641 342 00 Duty t 15% 15% 35% 15% ar a aphic s: ng, whether gr continued rectangul na clay) or other coated on one or surface-decorated ning fibres obtained weight of the total oard, h not more than 10% by bc tion Impor in rolls or FIRST SCHEDULE, and with no other coati Tariff DescripPaper and paperboth sides with kaolin (Chiinorganic substances, with or without a binderor not surface-coloured,or printed,(including square) sheets, of any size.
- Paper and paperboard of a kind used for writing, printing or otherpurposes, not contaiby a mechanical or chemi-mechanical process or of whiweight of the total fibre content consists of such fibres: -- In rolls -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state -- Other - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% byfibre content consists of fibres obtained by mechanical or chemi-mechanical proces-- Light-weight coated paper Tariff No.
4810.13.00 4810.14.00 4810.19.00 4810.22.00 H.
S.
Code 4810.13 4810.14 4810.19 4810.22 ng HeadiNo.
48.10 [Issue 1] 478 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 349 00 641 740 00 641 750 00 641 760 00 641 772 00 641 779 00 641 730 00 Duty t 35% Free 35% 35% 35% 35% 35% ng and continued weight of the weight of the in rolls or ) sheets, of e2 , cellulose waddi 2 or less d tion Impor ed for writing, printing or other minised or asphalted paper and FIRST SCHEDULE u which more than 95% by which more than 95% by Tariff Descrip-- Other - Kraft paper and paperboard, other than that of a kind usgraphic purposes: -- Bleached uniformly throughout the mass and oftotal fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m-- Bleached uniformly throughout the mass and oftotal fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m-- Other - Other paper and paperboard: -- Multi-ply -- Other Paper, paperboarwebs of cellulose fibres, coated,impregnated, covered, surface-coloured, surface-decorated or printed,rectangular (including squarany size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.- Tarred, bitpaperboard Tariff No.
4810.29.00 4810.31.00 4810.32.00 4810.39.00 4810.92.00 4810.99.00 4811.10.00 H.
S.
Code 4810.29 4810.31 4810.32 4810.39 4810.92 4810.99 4811.10 ng HeadiNo.
48.11 479 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 781 00 641 789 00 641 789 10 641 789 90 641 711 00 641 721 00 641 729 00 641 791 00 641 790 90 641 799 00 Duty t Free 35% Free 35% 35% Free 35% Free 35% 30% 2 continued coated, impregnated board coated, impregnated tion Impor , paperboard, cellulose wadding FIRST SCHEDULE weighing more than 150 g/m Tariff Descrip- Gummed or adhesive paper and paperboard: Self-adhesive Other Bleached,Other -- --- Unprinted --- Other -- --- Unprinted --- Other - Paper and paperboard or covered with plastics (excluding adhesives): -- - --- For labelling dry cells and dry batteries --- Other - Paper and paperor covered with wax, paraffin wax, stearin, oil or glycerol --- Unprinted --- Other - Other paperand webs of cellulose fibres Tariff No.
4811.41.10 4811.41.90 4811.49.10 4811.49.90 4811.59.10 4811.59.90 4811.60.10 4811.60.90 4811.90.00 H.
S.
Code 4811.41 4811.49 4811.51 4811.51.00 4811.59 4811.60 4811.90 ng HeadiNo.
[Issue 1] 480 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 641 930 00 642 411 00 642 412 00 641 550 00 641 941 00 641 942 00 641 943 00 641 949 00 659 110 00 Duty t 15% 15% Free 15% 35% 35% 35% 35% 35% ed, e continued not cut to size.
tion Impor paper coated or covered, on the paper covered, on the face side, ngs on a base of paper or of whether or FIRST SCHEDULEcks, slabs and plates, of paper blo coverioard, b Tariff DescripFilter pulp.
Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
- In the form of booklets or tubes - In rolls of a width not exceeding 5 cm - Other Wallpaper and similar wall coverings; window transparencies of paper.
- Ingrain paper - Wallpaper and similar wall coverings, consisting offace side, with a grained, embosscoloured, design, printed or otherwisdecorated layer of plastics - Wallpaper and similar wall coverings, consisting ofwith plaiting material, whether or not bound together in parallel strands or woven - Other Floor paper Tariff No.
4812.00.00 4813.10.00 4813.20.00 4813.90.00 4814.10.00 4814.20.00 4814.30.00 4814.90.00 4815.00.00 H.
S.
Code 4813.10 4813.20 4813.90 4814.10 4814.20 4814.30 4814.90 ng HeadiNo.
48.12 4812.00 48.13 48.14 48.15 4815.00 481 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 642 421 00 642 422 00 642 423 00 642 429 00 642 210 00 642 220 00 642 230 00 Duty t 35% 35% 35% 35% 35% 35% 35% ot n continued (other than ain postcards s an assortment of of paper stationery tion Impor containing letter cards, pl FIRST SCHEDULE oard, ng or transfer paperb Tariff DescripCarbon paper, self-copy paper and other copyithose of heading 48.09), duplicator stencils and offset plates, of paper,whether or not put up in boxes.
- Carbon or similar copying papers - Self-copy paper - Duplicator stencils - Other Envelopes,and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperpaper stationery.
- Envelopes - Letter cards, plain postcards and correspondence cards - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortmentToilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a widthexceeding 36 cm, or cut to size or shape; Tariff No.
4816.10.00 4816.20.00 4816.30.00 4816.90.00 4817.10.00 4817.20.00 4817.30.00 H.
S.
Code 4816.10 4816.20 4816.30 4816.90 4817.10 4817.20 4817.30 ng HeadiNo.
48.16 48.17 48.18 [Issue 1] 482 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 642 430 00 642 942 00 642 943 00 642 945 10 642 945 90 642 945 00 642 949 00 642 110 00 Duty t 35% 35% 35% 25% 35% 35% 35% 35% g , d nd s for n paper, continued and similar ses, of corrugated paperboard of a kia and clothing accessories or tion Impor fs, cleansing or facial tissues FIRST SCHEDULE paper ons, boxes and c Tariff Descriphandkerchiefs, cleansing tissues, towels,table-cloths, serviettes, napkibabies, tampons, bed sheets and similarhousehold, sanitary or hospital articles, articles of apparel and clothinaccessories, of paper pulp,cellulose wadding or webs of cellulose fibres.
Handkerchieand towels - Toilet- - Tablecloths and serviettes - Sanitary towels and tampons - Other - Articles of apparel - Other Cartons, boxes, cases, bags and other packing containers, of paper, paperboarcellulose wadding or webs of cellulose fibres; box files, letter trays,articles, of paperused in offices, shops or the like.
- Cartpaper or paperboard Tariff No.
4818.10.00 4818.30.00 4818.40.00 4818.40.90 4818.50.00 4818.90.00 4819.10.00 H.
S.
Code 4818.10 4818.20 4818.20.00 4818.30 4818.40 4818.50 4818.90 4819.10 ng HeadiNo.
48.19 483 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 642 120 00 642 130 00 642 140 00 642 150 00 642 160 00 642 310 00 642 320 00 Duty t 35% 35% 35% 35% 35% 35% 35% pads,.
d continued letter paperboard; and similar and cases, of non- tion Imporons, boxesng containers, including record i , of paper or paperboar s FIRST SCHEDULE , manifold business forms, files, letter trays, storage boxes and books, receipt books,s Tariff Descrip- Folding cartcorrugated paper or paperboard - Sacks and bags, having a base of a width of 40 cm or more - Other sacks and bags, including cones - Other packsleeves - Boxsimilar articles, of a kind used in offices, shops or the like Registers, account books, note books, ordermemorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file coverinterleaved carbon sets and other articles of stationery, of paper oralbums for samples or for collections and book cover- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diariesarticles - Exercise books Tariff No.
4819.20.00 4819.30.00 4819.40.00 4819.50.00 4819.60.00 4820.10.00 4820.20.00 H.
S.
Code 4819.20 4819.30 4819.40 4819.50 4819.60 4820.10 4820.20 ng HeadiNo.
48.20 [Issue 1] 484 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 642 330 00 642 340 00 642 350 00 642 390 00 892 811 00 892 810 90 892 819 00 642 911 00 642 919 00 Duty t 35% 35% 35% 35% Free 35% 35% 35% 35% ed or rleav ated or e continued p, paper not perfor pul s forms and intinted.s, cops and similar tion Impor FIRST SCHEDULE oard (whether orng and webs of cellulose fibres, cut or shape; other articles of paperng or webs of cellulose fibres.
b paper, paperboard, cellulosee paper, paperboard, cellulose Tariff Descrip- Binders (other than book covers), folders and file covers carbon sets Paper or paperboard labels of all kinds,Printed - Manifold busines- Albums for samples or for collections - Other whether or not pr- --- For labeling dry cell batteries --- Other - Other Bobbins, spoolsupports of paperpaperhardened).
- Of a kind used for winding textile yarn - Other Otherwaddito sizpulp,waddi- Gummed or adhesive paper, in strips or rolls Tariff No.
4820.30.00 4820.40.00 4820.50.00 4820.90.00 4821.10.10 4821.10.90 4821.90.00 4822.10.00 4822.90.00 H.
S.
Code 4820.30 4820.40 4820.50 4820.90 4821.10 4821.90 4822.10 4822.90 ng HeadiNo.
48.21 48.22 48.23 485 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 642 442 00 642 449 00 642 450 00 642 994 00 642 930 00 642 997 00 642 999 00 Duty t 35% 35% 35% 35% 35% 35% 35% of continued ticles of paper pulp: tion Impor plates, cups and the like, and paperboard FIRST SCHEDULE s, dishes, Tariff Descrip-- Self-adhesive -- Other - Filter paper- Rolls, sheets and dials, printed for self-recording apparatus - Traypaper or paperboard - Moulded or pressed ar- Other Tariff No.
4823.12.00 4823.19.00 4823.20.00 4823.40.00 4823.60.00 4823.70.00 4823.90.00 H.
S.
Code 4823.12 4823.19 4823.20 4823.40 4823.60 4823.70 4823.90 ng HeadiNo.
[Issue 1] 486 [Rev.
2012] CAP.
472 Customs and Excise ine, produced h whether or not a duplicating mac photocopied, thermocopied or gnatures, constituting the whole of ographed, paper, and sets of newspapers, journals or er 37); ed, phot s continued tiques of an age exceeding one hundred years or other reproduced by means ver are to be classified in heading 49.01,works of art or drawings, with a relative text, put up with hether in the form of signatures or separate sheets, fall in CTURES AND OTHER PRODUCTS OF THE PRINTING 97.02), postage or revenue stamps, stamp-postmarks, first-day mbled or separate sheets or si also means FIRST SCHEDULEer 95; or printed igned for binding.
data processing machine embosls which are bound otherwise than in the term INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS covers o 01 als Photographic negatives or positives on transparent bases (ChaptMaps, plans or globes, in relief, whether or not printed (heading 90.23); Playing cards or other goods of ChaptOriginal engravings, prints or lithographs (heading covers, postal stationery or the like of heading 97.04, anarticles of Chapter 97.
A collection of printed reproductions of, for example, numbered pages in a form suitable for binding into one or more volumes;A pictorial supplement accompanying, and subsidiary to, a bound volume; and Printed parts of books or booklets, in the form of asseor a part of a complete work and des CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PI This Chapter does not cover (a) (b) (c) (d) For the purposes of Chapter 49,under the control of an automatic typewritten.
Newspapers, journals and periodicaperiodicals comprising more than one number under a single cocontaining advertising material.
Heading 49.(a) (b) (c) However, printed pictures or illustrations not bearing a text, wheading 49.11.
Notes.1.- 2.- 3.- 4.- 487 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 892 150 00 892 160 00 892 190 00 892 211 00 892 299 00 892 120 00 892 850 00 Duty t means books for children in which the 15% Free Free Free Free Free Free cture books continued leaflets and ver publications which are essentially devoted to advertising gues, year books published by trade associations, tourist childrens pi e drawing or colouring in manuscript, whether tion Impor , journals and periodicals,picturted or pression s FIRST SCHEDULE prin and the text is subsidiary.
Other: er, heading 49.01 does not cotTariff DescripPrinted books, brochures,similar printed matter, whether or not in single sheets.
- In single sheets, whether or not folded - -- Dictionaries and encyclopaedias, and serial instalments thereof -- Other Newspaperwhether or not illustrated or containingadvertising material.
- Appearing at least four times a week - Other Childrens books.
Music, or not bound or illustrated.
Tariff No.
4901.10.00 4901.91.00 4901.99.00 4902.10.00 4902.90.00 4903.00.00 4904.00.00 H.
S.
Code 4901.10 4901.91 4901.99 4902.10 4902.90 Subject to Note 3 to this Chapt(for example, brochures, pamphlets, leaflets, trade catalopropaganda).
Such publications are to be classified in heading 49.11.For the purposes of heading 49.03, the expictures form the principal interesng 5.- 6.- HeadiNo.
49.01 49.02 49.03 4903.00 49.04 4904.00 [Issue 1] 488 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 892 141 00 892 130 00 892 149 00 892 820 00 892 831 00 892 832 00 Duty t Free Free Free 5% Free Free g milar continued milar charts poses, bein tion Impor FIRST SCHEDULE Tariff DescripMaps and hydrographic or siOther: Plans and drawings for architectural, Unused postage, revenue or similar of all kinds, including atlases, wall maps, topographical plans and globes, printed.
- Globes - -- In book form -- Other engineering, industrial, commercial, topographical or similar puroriginals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
stamps of current or new issue in the country in which they have, or will have, arecognised face value; stamp-impressed paper; bank-notes; cheque forms; stock, share or bond certificates and sidocuments of tittle.
--- Bank notes --- Unused postage, revenue or similar stamps Tariff No.
4905.10.00 4905.91.00 4905.99.00 4906.00.00 4907.00.10 4907.00.20 H.
S.
Code 4905.10 4905.91 4905.99 4906.00 4907.00 ng HeadiNo.
49.05 49.06 49.07 489 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 892 832 00 892 839 00 892 411 00 892 419 00 892 420 10 892 420 90 892 840 00 892 860 00 892 870 00 892 891 00 Duty t 35% 25% Free 5% Free 25% 35% 35% 35% 35% continued as).
manias), vitrifiable and photographs o tion Impor and mobile cellular phones any kind, printed, including ofocks.
FIRST SCHEDULE es and photographs.
printed matter, including printed Telephone Other: Other Tariff Descrip--- Cheque forms --- Other Transfers (decalcomani- Transfers (decalc- Other Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
-- scratch cards -- Other Calendars calendar blOtherpictur- Trade advertising material, commercial catalogues and the like - -- Pictures, designs-- --- Instructional charts and diagrams Tariff No.
4907.00.30 4907.00.90 4908.10.00 4908.90.00 4909.00.90 4910.00.00 4911.10.00 4911.91.00 4911.99.10 H.
S.
Code 4908.10 4908.90 4909.00 4909.00.10 4911.10 4911.91 4911.99 ng HeadiNo.
49.08 49.09 49.10 4910.00 49.11 [Issue 1] 490 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg No.
SITC 892 892 00 892 899 10 892 899 20 Duty t Free Free 25% ramed continued or 67.04), except straining cloth of a kind commonly used er 14; containing not more than tion Impor ng 05.02); horsehair or horsehair waste (heading 05.03); bestos or other products of heading 68.12 or 68.13; FIRST SCHEDULE Tariff DescripOther --- Examination question papers --- ---- Carnets de passage, Pass sheets and similar international temporary importation forms: posters, framed or unfphotographs and photographic enlargements of only personal and sentimental value and printed transparencies advertising attractions of foreign countries25% commercial value ---- Other SECTION XI TEXTILES AND TEXTILE ARTICLES Tariff No.
4911.99.20 4911.99.30 4911.99.90 H.
S.
Code Animal brush making bristles or hair (headiHuman hair or articles of human hair (heading 05.01, 67.03in oil presses or the like (heading 59.11); Cotton linters or other vegetable materials of ChaptAsbestos of heading 25.24 or articles of as ng This Section does not cover (a) (b) (c) (d) HeadiNo.
Notes.1.- 491 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise fr ereof, o ed or laminated with rubber, or ble ground of fabric (Chapter milar articles for medical, surgical, covered or laminated with plastics, o er 64; 1 mm or strip or the like (for example, artificial straw) ), or plaits or fabrics or other basketware or wickerwork or articles of furskin, artificial fur or articles th als); yarn used to clean between the teeth (dental floss), rbon fibres or articles of carbon fibres of heading 68.15; continued rieeds e dery with glass thread on a visi ens, impregnated, coated, cover sets for sewing, slide fasteners and typewriter ribbons); or leggings or similar articles of Chaptrniture, bedding, lamps and lighting fittings); FIRST SCHEDULE(for example, wadding, gauze, bandages and sier 46); cs, felt or nonwovens, impregnated, coated, cross-sectional dimension excer 39; er 40; purposes, sterile surgical suture mat of which any wear or parts of footwear, gaiters or of Chapter 67; Articles of heading 30.05 or 30.06 dental or veterinaryin individual retail packages, of heading 33.06; Sensitised textiles of headings.
37.01 to 37.04; Monofilamentof an apparent width exceeding 5 mm, of plastics (Chapter 39of such monofilament or strip (ChaptWoven, knitted or crocheted fabriarticles thereof, of ChaptWoven, knitted or crocheted fabrics, felt or nonwovarticles thereof, of ChaptHides or skins with their hair or wool on (Chapter 41 or 43) heading 43.03 or 43.04; Articles of textile materials of heading 42.01 or 42.02; Products or articles of Chapter 48 (for example, cellulose wadding); FootHair-nets or other headgear or parts thereof of Chapter 65; GoodsAbrasive-coated textile material (heading 68.05) and also caGlass fibres or articles of glass fibres, other than embroi70); Articles of Chapter 94 (for example, fuArticles of Chapter 95 (for example, toys, games, sports requisites and nets); Articles of Chapter 96 (for example, brushes, travelArticles of Chapter 97.
(e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v) [Issue 1] 492 [Rev.
2012] CAP.
472 Customs and Excise ile rials t able es; for the multiple han 10,000 55 are to be treated as a uring more t if consisting wholly of that of its component meas s Chapter and then the applic rical order among those which equally er 54), (heading 56.05) are to be treated as a single tex ile material which predominates by weight over any other oods are to be classified asher Chapter, Chapters 54 and continued 09 or 59.02 and of a mixture of two or more textile mathe aggregate of the weighted by determining first the to the yarns referred to in Note 3, 4, 5 or 6 below.
exceptions in paragraph (B) below, yarns (single, materials not classified in that Chapter; re monofilaments of Chapt hall be effect han 20,000 decitex; the heading which occurs last in nume FIRST SCHEDULE heading ser, disregarding anyuring more ted, measuring more than 20,000 decitex; e rn (heading 51.10) and metallised yarn ae silk, meas ehair y er; t material.
hoice of appropriat Polished or glazed, measuring 1,429 decitex or more; or Not polished or glaz classifiable in Chapters 50 to 55 or in heading 58.Gimped horsmaterial the weight of which is to be taken as tclassification of woven fabrics, metal thread is to be regarded as a textile material; The cheading within that ChaptWhen both Chapters 54 and 55 are involved with any otsingle ChaptWhere a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
Of silk or wasOf man-made fibres (including yarn of two or modecitex; Of true hemp or flax (i) (ii) Of coir, consisting of three or more plies; Goodsare to be classified as if consisting wholly of that one textsingle textile When no one textile material predominates by weight, the gone textile material which is covered bymerit consideration.
For the purposes of the above rule (a) (b) (c) (d) The provisions of paragraphs (A) and (B) above apply alsoFor the purposes of this Section, and subject to the (folded) or cabled) of the following descriptions are to be treated as twine, cordage, ropes and cables (a) (b) (c) (d) (A) (B) (C) (A) 2.- 3.- 493 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise and yarn means, o threads which render them tail sale in relation t ist or with a twist of less than 5 turns per w itex; or eparated by dividing rn without tsion put up for re a continued metal thread is subject to paragraph (A) (f) above;or skeins s not exceeding 000 decitex; or h of less than 3,000 decitex, silk or silk waste; ed witrn (single, multiple (folded) or cabled) put up a weight (including support) not exceeding 52, 54 and 55, the expresveral smaller hanks FIRST SCHEDULEuring more than 20, e ilament tow of Chapter 55 and multifilament y 85 g in the case of silk, waste silk or man-made filament yarn; or 125 g in other cases; 85 g in the case of man-made filament yarn125 g in the case of all other yarns of less than 2,000 dec500 g in other cases; 85 g in the case of silk, waste silk or man-made filament yarn; or 125 g in other cases.
Of other vegetable fibres, measReinforced with metal thread.
Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; Man-made fmetre of Chapter 54; Silk worm gut of heading 50.06, and monofilaments of Chapter 54; Metalised yarn of heading 56.05; yarn reinforcChenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
t to the exceptions in paragraph (B) below, yaOn cards, reels, tubes or similar supports, of(i) (ii) In balls, hanks or skeins of a weight not exceeding (i) (ii) (iii) In hanks or skeins comprising sindependent one of the other, each of uniform weight(i) (ii) (e) (f) Exceptions (a) (b) (c) (d) (e) For the purposes of Chapters 50, 51,subjec(a) (b) (c) (A) (B) 4.- [Issue 1] 494 [Rev.
2012] CAP.
472 Customs and Excise for itex; cN/tex 60 cN/tex 53 27 cN/tex.
y, expressed in cN/tex.
measuring 133 decitex or less; uring more than 5,000 decins; means multiple (folded) or cabled or reeled in the form of cocoonst) not exceeding 1,000 g;.
hed, dyed or printed, ting its use in the textile industry (for example, on spindles,sewing thread means yarn having a tenacit continued d, dyed or printed, meas of polyesters silk, bleac e.
ta weight (including suppor high tenacity yarnrayon.
except , pirns, conical bobbins or sion of polyesters FIRST SCHEDULE reels, tubes) of viscose s or skeins; or on or other polyamides, or e silk, however put up; or t polyamides, or cabled yarn of Single yarn of wool or fine animal hair, unbleached; and Single yarn of wool or fine animal hair, bleacheOf silk or wasOf other textile material except wool or fine animal hair, in hanks or skeIn cross-reeled hankPut up on supports or in some other manner indicacops, twisting mill tubesembroidery looms).
Single yarn of any textile material,(i) (ii) Multiple (folded) or cabled yarn, unbleached (i) (ii) Multiple (folded) or cabled yarn of silk or wasand Single, multiple (folded) or cabled yarn of any textile material (i) (ii) Exceptions (a) (b) (c) (d) Put up on supports (for example,Dressed for use as sewing thread; and With a final Z twist.
For the purposes of headings.
52.04, 54.01 and 55.08 the expression yarn (a) (b) (c) For the purposes of this Section, the expres(centinewtons per tex), greater than the following Single yarn of nylon or otherMultiple (folded) or cabled yarn of nylSingle, multiple (folded) or (B) 5.- 6.- 495 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ven of reads) without apply to goods h rs, whether or not e or by thermal s); e uperimposed on each means garments more lengths of identical cutting dividing ta number of items in the length.ers 56 to 59 do notxtile yarns srns by an adhesivssified in their own headings ea Chapt the y textile garments eparation by rsections of o or more textiles assembled in laye items or in the form ofe continued any of the edges, but excluding fabrics the cut edges of piece goods consisting of two or rely needing sat isting of layers of parallel te means ed of tw different headings are to be cla whipping or by other simple means; ed with rubber threads are classified in this Section.
made up for use (or mee goods compos FIRST SCHEDULE ept where the context otherwise requires, yers are bonded at the int These la ing undergone a process of drawn thread work; il sale.
For the purposes of this Note, the expression a in the meaning of Note 7 above; and h ers 50 to 55 and 60 and, excers 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
abrics of Chapters 50 to 55 include fabrics cons Cut otherwise than into squares or rectangles; Produced in the finished state, readysewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blanketHemmed or with rolled edges, or with a knotted fringe which have been prevented from unravelling byCut to size and havAssembled by sewing, gumming or otherwise (other than material joined end to end and piecpadded); Knitted or crocheted to shape, whether presented as separatChaptmade up witChapt For the purposes of this Section, the expression (a) (b) (c) (d) (e) (f) For the purposes of Chapters 50 to 60 (a) (b) The woven fother at acute or right angles.bonding.
Elastic products consisting of textile materials combinFor the purposes of this Section, the expression impregnated includes dipped.
For the purposes of this Section, the expression polyamides includes aramids.
Unless the context otherwise requires, textile garments of if put up in sets for retheadings.
61.01 to 61.14 and headings.
62.01 to 62.11.
7.- 8.- 9.- 10.- 11.- 12.- 13.- [Issue 1] 496 [Rev.
2012] CAP.
472 Customs and Excise se her or not in the mass) or sions have the meanings hereby ed (whet he mass with delustring agents (for ugitive colour, or printed, or made from dyed or ssing or fugitive dye (which disappears after simplbres, treated in t in af continued returns, after being extended to twice its original length, material, other than textured yarn, which does not break on h has not been bleached, dy menclature, the following expres made of bleached fibres or, unless the context otherwise requires, ha h not greater than one and a half times its original length.
FIRST SCHEDULE ural colour of its constituent fibres and determinate colour (grey yarn), manufactured from garnetted stock.
has the natprinted; or is of inSuch yarn may have been treated with a colourless drewashing with soap) and, in the case of man-made fiexample, titanium dioxide).
has undergone a bleaching process, isbeen dyed white (whether or not in the mass) or treated with a white dressing; consists of a mixture of unbleached and bleached fibres; or is multiple (folded) or cabled and consists of unbleached and bleached yarns.
is dyed (whether or not in the mass) other than white orprinted fibres; ured (dyed or printed) yarn o Elastomeric yarn Filament yarn, including monofilament, of synthetic textile being extended to three times its original length and whicwithin a period of five minutes, to a lengtUnbleached yarn which (i) (ii) Bleached yarn which (i) (ii) (iii) Colwhich (i) In this Section and, where applicable, throughout the Noassigned to them Subheading Notes.1.- (a) (b) Yarn (c) Yarn (d) Yarn 497 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise he abric may have hed or bleached fibres with equires) or has been treated lour (other than the natural eached, dyed or printed.
Such fontext otherwise r res, dyed white or treated with a white dressing, in t the c continued urs or of a mixture of unbleacone or more colours at intervals to give the impression of not been blfferent shades of the same co unless he context otherwise requires), in the piece; or sts of unbleached or bleached yarn and coloured yarn.
, to monofilament and to strip or the like of Chapter 54.
ext otherwise requie (unless ts rn and which has FIRST SCHEDULE mutatis mutandis c which which of yarns of different colour c consists of a mixture of dyed fibres of different colocoloured fibres (marl or mixture yarns), or is printed in dots; is obtained from slivers or rovings which have been printed; or is multiple (folded) or cabled and consifabric has been bleached or, unless the contpiece;consists of bleached yarn; or consists of unbleached and bleached yarn.
fabric is dyed a single uniform colour other than white (with a coloured finish other than whitconsists of coloured yarn of a single uniform colour.
consists of yarns of different colours or yarns of dicolour of the constituent fibres); (ii) (iii) (iv) Unbleached woven fabriWoven fabric made from unbleached yabeen treated with a colourless dressing or a fugitive dye.
Bleached woven fabric (i) (ii) (iii) Dyed woven fabric(i) (ii) Woven fabriWoven fabric (other than printed woven fabric) which (i) The above definitions also apply, (e) (f) Woven (g) Woven (h) [Issue 1] 498 [Rev.
2012] CAP.
472 Customs and Excise surface no account shall be terpretative Rule 3 shall be taken n be regarded as consisting wholly of that over and under successive yarns of the warp goods thereof, shall be classified with reference to continued is Section for the classification of a product of Chapters 50 classification under Ifabric and a pile or looped ics: woven fabrics bearing designs made, for example, with a , to knitted or crocheted fabrics.
ses alternatelygoods thereof, only the ground fabric shall be taken into ssification of yarns or fabrics within the above categories.
pas 2 to th whether or not made from yarns of different colours.
te over and under successive yarns of the weft.
h determines the piece ends is not taken into consideration.) mutatis mutandisng two or more textile materials are to FIRST SCHEDULE without visible ground, and embroidery rl or mixture yarns.
h would be selected under Not a consists of unbleached or bleached yarn and coloured yarn; or consists of mwhere appropriate, only the part whicinto account; in the case of textile products consisting of a ground taken of the ground fabric; in the case of embroidery of heading 58.10 and account.
However,the embroidering threads alone.
(ii) (iii) Printed woven fabric Woven fabric which has been printed in the piece, (The following are also regarded as printed woven fabrbrush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the claThe definitions at (e) to (ij) above apply, Plain weave A fabric construction in which each yarn of the wefand each yarn of the warp passes alternately Products of Chapters 56 to 63 containitextile material whicto 55 or of heading 58.09 consisting of the same textile materials.
For the application of this rule (a) (b) (c) (In all cases, the yarn used in selvedges and (A) (B) (ij) (k) 2.- 499 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Sqm Sqm Sqm No.
SITC 261 410 00 261 300 00 261 421 00 261 429 00 651 920 00 651 930 00 651 940 00 654 110 00 654 130 00 654 190 00 Duty sq.m sq.mt6.00 6.00 15% 15% 15% 15% 20% 20% 20% Shs.
or 25% Shs.
6.00 sq.m or 25% Shs.
or 25% e continued m gut.
ntaining 85% or more by CHAPTER 50 SILK tion Impor om silk waste, not put up for cs of silk or of silk waste.
cs, co nd yarn spun from silk waste, FIRST SCHEDULE of silk or of silk waste other than noil Tariff DescripSilk-worm cocoons suitable for reeling.
Raw silk (not thrown).
Silk waste (including cocoons unsuitablfor reeling, yarn waste and garnetted stock).
- Not carded or combed - Other Silk yarn (other than yarn spun from silk waste) not put up for retail sale.
Yarn spun frretail sale.
Silk yarn aput up for retail sale; silk-worWoven fabri- Fabrics of noil silk - Other fabriweightsilk - Other fabrics Tariff No.
5001.00.00 5002.00.00 5003.10.00 5003.90.00 5004.00.00 5005.00.00 5006.00.00 5007.10.00 5007.20.00 5007.90.00 H.
S.
Code 5001.00 5002.00 5003.10 5003.90 5004.00 5005.00 5006.00 5007.10 5007.20 5007.90 ng HeadiNo.
50.01 50.02 50.03 50.04 50.05 50.06 50.07 [Issue 1] 500 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 268 110 00 268 190 00 268 211 00 268 219 00 268 290 00 268 310 00 Duty t 15% 15% 15% 15% 15% 15% yak, Angora, Tibetan, Kashmir or similar goats continued ed: a, Ilama, vicuna, camel,a rabbit), hare, beaver, nutria or musk-rat; tion Impor not carbonis FIRST SCHEDULE alpac Tariff DescripWool, not carded or combed.
- Greasy, including fleece-washed wool: -- Shorn wool -- Other - Degreased,-- Shorn wool -- Other - Carbonised Fine or coarse animal hair, not carded orcombed.
- Fine animal hair: -- Of Kashmir (cashmere) goats means the hair of animals not mentioned above, excluding brush-making hair and bristles means the hair of 02) and horsehair (heading 05.03).
Tariff No.
5101.11.00 5101.19.00 5101.21.00 5101.29.00 5101.30.00 5102.11.00 means the natural fibre grown by sheep or lambs; CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC WoolFine animal hair(but not common goats), rabbit (including AngorCoarse animal hair(heading 05.H.
S.
Code 5101.11 5101.19 5101.21 5101.29 5101.30 5102.11 Throughout the Nomenclature ng Note.
1.- (a) (b) (c) HeadiNo.
51.01 51.02 501 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 268 390 00 268 590 00 268 630 00 268 691 00 268 699 00 268 620 00 268 711 00 268 719 00 268 730 00 268 771 00 268 773 90 268 779 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% g al hair, m continued uding combed wool of fine or coarse animal tion Impor ock of wool or of fine or al hair.
stm FIRST SCHEDULE of wool or of fine animal hair Tariff Descrip-- Other - Coarse animal hair Waste of wool orhair, including yarn waste but excludingarnetted stock.
- Noils- Other waste of wool or of fine animal hair - Waste of coarse animal hair Garnetted coarse aniWool and fine or coarse anicarded or combed (inclin fragments).
- Carded wool - Wool tops and other combed wool: -- Combed wool in fragments -- Other - Fine animal hair, carded or combed: -- Of Kashmir (cashmere) goats -- Other - Coarse animal hair, carded or combed Tariff No.
5102.19.00 5102.20.00 5103.10.00 5103.20.00 5103.30.00 5104.00.00 5105.10.00 5105.21.00 5105.29.00 5105.31.00 5105.39.00 5105.40.00 H.
S.
Code 5102.19 5102.20 5103.10 5103.20 5103.30 5105.10 5105.21 5105.29 5105.31 5105.39 5105.40 ng HeadiNo.
51.03 51.04 5104.00 51.05 [Issue 1] 502 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 120 00 651 170 00 651 130 00 651 180 00 651 141 00 651 142 00 651 160 00 651 190 00 651 150 00 Duty t 20% 20% 20% 20% 20% 20% 20% 20% 20% up of wool of wool of wool of wool continued not put up for retail carded wool or of carded tion Impor arse animal hair or of horsehair FIRST SCHEDULEaining 85% or more by weight of wool aining less than 85% by weightaining 85% or more by weight of wool aining less than 85% by weightaining 85% or more by weightcoaining 85% or more by weight of Tariff DescripYarn of carded wool, not put up for retailsale.
- Cont- ContYarn of combed wool, sale.
- Cont- ContYarn of fine animal hair (carded or combed), not put up for retail sale.
- Carded - Combed Yarn of wool or of fine animal hair, put for retail sale.
- Contor of fine animal hair - Other Yarn (including gimped horsehair yarn),whether or not put up for retail sale.
Woven fabrics of fine animal hair.
- Contor of fine animal hair: Tariff No.
5106.10.00 5106.20.00 5107.10.00 5107.20.00 5108.10.00 5108.20.00 5109.10.00 5109.90.00 5110.00.00 H.
S.
Code 5106.10 5106.20 5107.10 5107.20 5108.10 5108.20 5109.10 5109.90 ng HeadiNo.
51.06 51.07 51.08 51.09 51.10 5110.00 51.11 503 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm Sqm Sqm Sqm Sqm Sqm Sqm Sq.m Sq.m Sq.m Sq.m No.
SITC 654 211 00 654 219 00 654 311 00 654 319 00 654 330 00 654 221 00 654 229 00 654 321 00 654 329 00 654 340 00 654 920 00 Duty sq.mt6.00 Shs.
or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% Shs.
6.00 sq.m or 25% of wool 2 continued al hair or of m al hair.
m of coarse ani tion Impor FIRST SCHEDULE aining 85% or more by weight fabrics Tariff Descrip-- Of a weight not exceeding 300 g/m2 Other made filaments Other Other Other -- - Other, mixed mainly or solely with man-- Other, mixed mainly or solely with man-made staple fibres - Woven fabrics of combed wool or of combed fine ani- Contor of fine animal hair: -- Of a weight not exceeding 200 g/m-- - Other, mixed mainly or solely with man-made filaments - Other, mixed mainly or solely with man-made staple fibres - Woven horsehair.
Tariff No.
5111.11.00 5111.19.00 5111.20.00 5111.30.00 5111.90.00 5112.11.00 5112.19.00 5112.20.00 5112.30.00 5112.90.00 5113.00.00 H.
S.
Code 5111.11 5111.19 5111.20 5111.30 5111.90 5112.11 5112.19 5112.20 5112.30 5112.90 ng HeadiNo.
51.12 51.13 5113.00 [Issue 1] 504 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 263 100 00 263 310 00 263 320 00 263 390 00 263 400 00 651 211 00 651 219 00 651 220 00 Duty means fabrics of yarns of different t Free 20% 15% 15% Free 25% 25% 25% denim nd sion continued dyed grey or coloured a lighter shade of the colour of the rp faced, the warp yarns of which are of one and the same tion Impor FIRST SCHEDULECHAPTER 52 COTTON aining 85% or more by weight of cotton s.
5209.42 and 5211.42, the expresTariff DescripOther: Cotton, carded or combed.
Cotton sewing thread, whether or not put up for retail sale.
- Not put up for retail sale: Cotton, not carded or combed.
Cotton waste(including yarn waste agarnetted stock).
- Yarn waste (including thread waste) - -- Garnetted stock -- Other -- Cont-- Other - Put up for retail sale yarns of which are unbleached, bleached, t Tariff No.
5202.10.00 5202.91.00 5202.99.00 5204.11.00 5204.19.00 5204.20.00 H.
S.
Code 5201.00 5201.00.00 5202.10 5202.91 5202.99 5203.00 5203.00.00 5204.11 5204.19 5204.20 For the purposes of subheadingcolours, of 3-thread or 4-thread twill, including broken twill, wacolour and the wefwarp yarns.
ng Subheading Note.
1.- HeadiNo.
52.01 52.02 52.03 52.04 505 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 330 11 651 330 12 651 330 13 651 330 14 651 330 15 651 330 21 651 330 22 Duty t 20% 20% 20% 20% 20% 20% 20% ght of continued than sewing thread), mbed fibres: tion Impor FIRST SCHEDULE ing less than 125 decitex ning 85% or more by wei Measur Tariff DescripCotton yarn (other contaicotton, not put up for retail sale.
- Single yarn, of uncombed fibres: -- Measuring 714.29 decitex or more (not exceeding 14 metric number) -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) -- (exceeding 80 metric number) - Single yarn, of co-- Measuring 714.29 decitex or more (not exceeding 14 metric number) -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) Tariff No.
5205.11.00 5205.12.00 5205.13.00 5205.14.00 5205.21.00 5205.22.00 H.
S.
Code 5205.11 5205.12 5205.13 5205.14 5205.15 5205.15.00 5205.21 5205.22 ng HeadiNo.
52.05 [Issue 1] 506 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 330 23 651 330 24 651 330 26 651 330 27 651 330 28 651 330 31 651 330 32 651 330 33 Duty t 20% 20% 20% 20% 20% 20% 20% 20% t ex ex itex or continued 29 dec ric number) tion Impor ss than 125 decitex but no FIRST SCHEDULE not less than 232.56 decit not less than 192.31 decit Tariff Descrip-- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) -- Measuring leless than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) -- Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) -- Measuring less than 83.33 decitex (exceeding 120 met-- Measuring per single yarn 714.more (not exceeding 14 metric number per single yarn) -- Measuring per single yarn less than 714.29 decitex but(exceeding 14 metric number but not exceeding 43 metric number per single yarn) -- Measuring per single yarn less than 232.56 decitex but(exceeding 43 metric number but not exceeding 52 metric number per single yarn) Tariff No.
5205.23.00 5205.24.00 5205.26.00 5205.27.00 5205.28.00 5205.31.00 5205.32.00 5205.33.00 H.
S.
Code 5205.23 5205.24 5205.26 5205.27 5205.28 5205.31 5205.32 5205.33 ng HeadiNo.
507 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 651 330 34 651 330 35 651 330 41 651 330 42 651 330 43 651 330 44 Duty t 20% 20% 20% 20% 20% 20% ex ex itex or continued 29 dec tion Impor FIRST SCHEDULE not less than 232.56 decit not less than 192.31 decit Tariff Descrip-- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: -- Measuring per single yarn 714.more (not exceeding 14 metric number per single yarn) -- Measuring per single yarn less than 714.29 decitex but(exceeding 14 metric number but not exceeding 43 metric number per single yarn) -- Measuring per single yarn less than 232.56 decitex but(exceeding 43 metric number but not exceeding 52 metric number per single yarn) -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) Tariff No.
5205.34.00 5205.35.00 5205.41.00 5205.42.00 5205.43.00 5205.44.00 H.
S.
Code 5205.34 5205.35 5205.41 5205.42 5205.43 5205.44 ng HeadiNo.
[Issue 1] 508 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 330 46 651 330 47 651 330 48 651 340 11 651 340 12 651 340 13 651 340 14 Duty t 20% 20% 20% 20% 20% 20% 20% ex ght of continued rn less than 83.33 a than sewing thread), less than 83.33 decitex ric number per single yarn) tion Impor FIRST SCHEDULE not less than 106.38 decit ning less than 85% by wei Tariff Descrip-- Measuring per single yarn less than 125 decitex but(exceeding 80 metric number but not exceeding 94 metric number per single yarn) -- Measuring per single yarn less than 106.38 decitex but not(exceeding 94 metric number but not exceeding 120 met-- Measuring per single ydecitex (exceeding 120 metric number per single yarn) Cotton yarn (other contaicotton, not put up for retail sale.
- Single yarn, of uncombed fibres: -- Measuring 714.29 decitex or more (not exceeding 14 metric number) -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) Tariff No.
5205.46.00 5205.47.00 5205.48.00 5206.11.00 5206.12.00 5206.13.00 5206.14.00 H.
S.
Code 5205.46 5205.47 5205.48 5206.11 5206.12 5206.13 5206.14 ng HeadiNo.
52.06 509 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 340 15 651 340 21 651 340 22 651 340 23 651 340 24 651 340 25 651 340 31 651 340 32 Duty t 20% 20% 20% 20% 20% 20% 20% 20% ex itex or continued 29 dec mbed fibres: tion Impor FIRST SCHEDULEing less than 125 decitex ing less than 125 decitex not less than 232.56 decit Measur Measur Tariff Descrip-- (exceeding 80 metric number) - Single yarn, of co-- Measuring 714.29 decitex or more (not exceeding 14 metric number) -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) -- (exceeding 80 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: -- Measuring per single yarn 714.more (not exceeding 14 metric number per single yarn) -- Measuring per single yarn less than 714.29 decitex but(exceeding 14 metric number but not exceeding 43 metric number per single yarn) Tariff No.
5206.21.00 5206.22.00 5206.23.00 5206.24.00 5206.31.00 5206.32.00 H.
S.
Code 5206.15 5206.15.00 5206.21 5206.22 5206.23 5206.24 5206.25 5206.25.00 5206.31 5206.32 ng HeadiNo.
[Issue 1] 510 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 651 340 33 651 340 34 651 340 35 651 340 41 651 340 42 651 340 43 Duty t 20% 20% 20% 20% 20% 20% ex ex ex itex or continued 29 dec tion Impor FIRST SCHEDULE not less than 192.31 decit not less than 232.56 decit not less than 192.31 decit Tariff Descrip-- Measuring per single yarn less than 232.56 decitex but(exceeding 43 metric number but not exceeding 52 metric number per single yarn) -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: -- Measuring per single yarn 714.more (not exceeding 14 metric number per single yarn) -- Measuring per single yarn less than 714.29 decitex but(exceeding 14 metric number but not exceeding 43 metric number per single yarn) -- Measuring per single yarn less than 232.56 decitex but(exceeding 43 metric number but not exceeding 52 metric number per single yarn) Tariff No.
5206.33.00 5206.34.00 5206.35.00 5206.41.00 5206.42.00 5206.43.00 H.
S.
Code 5206.33 5206.34 5206.35 5206.41 5206.42 5206.43 ng HeadiNo.
511 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 651 340 44 651 340 45 651 310 00 651 320 00 652 211 00 652 212 00 652 213 00 652 219 00 per Duty t 20.00 20% 20% 20% 20% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% 2 ng 85% continued ng thread) put han 100 g/m2.
tion Impor ics of cotton, containie, weighing not more than 100 FIRST SCHEDULE aining 85% or more by weight of cotton 2 Tariff Descripdecitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) decitex (exceeding 80 metric number per single yarn) Unbleached: -- Measuring per single yarn less than 192.31 -- Measuring per single yarn less than 125 Cotton yarn (other than sewiup for retail sale.
- Cont- Other Woven fabror more by weight of cotton, weighing not more than 200 g/m- -- Plain weavg/m-- Plain weave, weighing more t-- 3-thread or 4-thread twill, including cross twill -- Other fabrics Tariff No.
5206.44.00 5206.45.00 5207.10.00 5207.90.00 5208.11.00 5208.12.00 5208.13.00 5208.19.00 H.
S.
Code 5206.44 5206.45 5207.10 5207.90 5208.11 5208.12 5208.13 5208.19 ng HeadiNo.
52.07 52.08 [Issue 1] 512 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 652 311 00 652 312 00 652 313 00 652 319 00 652 321 00 652 322 00 652 323 00 652 329 00 652 331 00 652 332 00 per per Duty t 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% 222 continued han 100 g/m han 100 g/m han 100 g/m tion Impore, weighing not more than 100 e, weighing not more than 100 e, weighing not more than 100 FIRST SCHEDULE rns of different colours: 222 Tariff DescripBreached: Dyed: - -- Plain weavg/m-- Plain weave, weighing more t-- 3-thread or 4-thread twill, including cross twill -- Other fabrics - -- Plain weavg/m-- Plain weave, weighing more t-- 3-thread or 4-thread twill, including cross twill -- Other fabrics - Of ya-- Plain weavg/m-- Plain weave, weighing more t Tariff No.
5208.21.00 5208.22.00 5208.23.00 5208.29.00 5208.31.00 5208.32.00 5208.33.00 5208.39.00 5208.41.00 5208.42.00 H.
S.
Code 5208.21 5208.22 5208.23 5208.29 5208.31 5208.32 5208.33 5208.39 5208.41 5208.42 ng HeadiNo.
513 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sq.m.Sqm.
Sqm.
No.
SITC 652 333 00 652 339 00 652 341 00 652 342 00 652 343 00 652 349 00 652 221 00 652 222 00 652 229 00 per per per per Duty t 20.00 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% 2: ng 85% continued 2 ght of cotton, weighing tion Impor e, weighing not more than 100 weighing more than 100 g/mics of cotton, containi FIRST SCHEDULE 2: weave, Tariff Descriptwill Printed: Unbleached: -- 3-thread or 4-thread twill, including cross -- Other fabrics - -- Plain weavg/mPlain -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Woven fabror more by weimore than 200 g/m- -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Tariff No.
5208.43.00 5208.49.00 5208.51.00 5208.53.00 5208.59.00 5209.11.00 5209.12.00 5209.19.00 H.
S.
Code 5208.43 5208.49 5208.51 5208.52 5208.52.00 5208.53 5208.59 5209.11 5209.12 5209.19 ng HeadiNo.
52.09 [Issue 1] 514 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 652 411 00 652 412 00 652 419 00 652 421 00 652 422 00 652 429 00 652 441 00 652 430 00 652 443 00 652 449 00 per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% continued tion Impor cs of 3-thread or 4-thread twill, FIRST SCHEDULE rns of different colours: Tariff DescripBleached: Dyed: Denim - -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics - -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics - Of ya-- Plain weave -- -- Other fabriincluding cross twill -- Other fabrics Tariff No.
5209.21.00 5209.22.00 5209.29.00 5209.31.00 5209.32.00 5209.39.00 5209.41.00 5209.42.00 5209.43.00 5209.49.00 H.
S.
Code 5209.21 5209.22 5209.29 5209.31 5209.32 5209.39 5209.41 5209.42 5209.43 5209.49 ng HeadiNo.
515 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sq.m.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 652 451 00 652 452 00 652 459 00 652 231 00 652 232 00 652 239 00 652 511 00 652 512 00 652 519 00 per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% ng less 2.
continued m on, containi tion Impor FIRST SCHEDULE Tariff DescripPrinted: Unbleached: Breached: - -- Plain weave: -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Woven fabrics of cottthan 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/- -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics - -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Tariff No.
5209.51.00 5209.52.00 5209.59.00 5210.11.00 5210.12.00 5210.19.00 5210.21.00 5210.22.00 5210.29.00 H.
S.
Code 5209.51 5209.52 5209.59 5210.11 5210.12 5210.19 5210.21 5210.22 5210.29 ng HeadiNo.
52.10 [Issue 1] 516 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 652 521 00 652 522 00 652 529 00 652 531 00 652 532 00 652 539 00 652 541 00 652 542 00 652 549 00 per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% continued tion Impor FIRST SCHEDULE rns of different colours: Tariff DescripDyed: Printed: - -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics - Of ya-- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics - -- Plain weave: -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Tariff No.
5210.31.00 5210.32.00 5210.39.00 5210.41.00 5210.42.00 5210.49.00 5210.51.00 5210.52.00 5210.59.00 H.
S.
Code 5210.31 5210.32 5210.39 5210.41 5210.42 5210.49 5210.51 5210.52 5210.59 ng HeadiNo.
517 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 652 241 00 652 242 00 652 249 00 652 611 00 652 612 00 652 619 00 652 621 00 652 622 00 652 629 00 per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% ng less continued 2 on, containi tion Impor FIRST SCHEDULE Tariff DescripWoven fabrics of cottthan 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/mUnbleached: Breached: Dyed: - -- Plain weave - 3-thread or 4-thread twill, including cross twill -- Other fabrics - -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics - -- Plain weave -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Tariff No.
5211.11.00 5211.12.00 5211.19.00 5211.21.00 5211.22.00 5211.29.00 5211.31.00 5211.32.00 5211.39.00 H.
S.
Code 5211.11 5211.12 5211.19 5211.21 5211.22 5211.29 5211.31 5211.32 5211.39 ng HeadiNo.
52.11 [Issue 1] 518 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sq.m.Sq.m.Sq.m.
No.
SITC 652 641 00 652 630 00 652 643 00 652 649 00 652 651 00 652 652 00 652 659 00 652 250 00 652 910 00 652 920 00 per per per Duty t 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% continued 2m cs of cotton.
tion Impor cs of 3-thread or 4-thread twill, FIRST SCHEDULErns of different colours: weave Tariff Descrip- Of yaDenim including cross twill Printed: Unbleached Bleached Dyed -- Plain weave -- -- Other fabri-- Other fabrics - Plain -- 3-thread or 4-thread twill, including cross twill -- Other fabrics Other woven fabri- Weighing not more than 200 g/-- -- -- Tariff No.
5211.41.00 5211.42.00 5211.43.00 5211.49.00 5211.51.00 5211.52.00 5211.59.00 5212.11.00 5212.12.00 5212.13.00 H.
S.
Code 5211.41 5211.42 5211.43 5211.49 5211.51 5211.52 5211.59 5212.11 5212.12 5212.13 ng HeadiNo.
52.12 519 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.Sq.m.
Sq.m.Sq.m.Sqm.
Sq.m.Sq.m.
No.
SITC 652 930 00 652 940 00 652 260 00 652 950 00 652 960 00 652 970 00 652 980 00 per per Duty t 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% continued : 2 tion Impor FIRST SCHEDULE Tariff Descrip - Weighing more than 200 g/mUnbleached Bleached Dyed Printed -- Of yarns of different colours Printed -- -- -- -- Of yarns of different colours -- Tariff No.
5212.14.00 5212.15.00 5212.21.00 5212.22.00 5212.23.00 5212.24.00 5212.25.00 H.
S.
Code 5212.14 5212.15 5212.21 5212.22 5212.23 5212.24 5212.25 ng HeadiNo.
[Issue 1] 520 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 265 110 00 265 121 00 265 129 00 265 130 00 265 210 00 265 290 00 264 100 00 Duty t 15% 15% 15% 15% 15% 15% Free ax continued PAPER YARN AND WOVEN FABRICS OF PAPER YARN tion Impor FIRST SCHEDULE sed, but not spun: Tariff DescripFlax, raw or processed but not spun; fltow and waste (including yarn waste and garnetted stock).
- Flax, raw or retted - Flax, broken, scutched, hackled or otherwise proces-- Broken or scutched -- Other - Flax tow and waste True hemp (Cannabis sativa L.), raw orprocessed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).
- True hemp, raw or retted - Other Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
- Jute and other textile bast fibres, raw or retted Tariff No.
5301.10.00 5301.21.00 5301.29.00 5301.30.00 5302.10.00 5302.90.00 5303.10.00 H.
S.
Code 5301.10 5301.21 5301.29 5301.30 5302.10 5302.90 5303.10 ng CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; HeadiNo.
53.01 53.02 53.03 521 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 264 900 00 265 410 00 265 490 00 265 710 00 265 790 00 265 510 00 265 590 00 265 899 00 Duty t 15% 20% 20% Free Free Free Free 20% continued xtile fibres of the genus en waste and garnetted tion Impor FIRST SCHEDULE Tariff Descrip- Other Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
- Sisal and other tAgave, raw - Other Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarstock).
- Of coconut (coir): -- Raw -- Other - Of abaca: -- Raw -- Other - Other Tariff No.
5303.90.00 5304.10.00 5304.90.00 5305.11.00 5305.19.00 5305.21.00 5305.29.00 5305.90.00 H.
S.
Code 5303.90 5304.10 5304.90 5305.11 5305.19 5305.21 5305.29 5305.90 ng HeadiNo.
53.04 53.05 [Issue 1] 522 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Sqm Sqm Sqm Sqm No.
SITC 651 961 00 651 962 00 651 971 00 651 972 00 651 991 00 651 992 00 651 999 00 654 411 00 654 419 00 654 421 00 654 429 00 per per Duty t 20.00 20.00 20% 20% 20% 20% 20% 20% 20% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% of flax: continued tion Impor cs of flax.
FIRST SCHEDULE aining 85% or more by weight of flax: aining less than 85% by weight yarn.
Tariff DescripFlax - Multiple (folded) or cabled Yarn of jute or of other textile bast fibres of heading 53.03.
- Multiple (folded) or cabled Yarn of other vegetable textile fibres; paper yarn.
Woven fabri- ContOther - ContOther - Single - Single - Coir yarn - True hemp yarn - Other -- Unbleached or bleached -- -- Unbleached or bleached -- Tariff No.
5306.10.00 5306.20.00 5307.10.00 5307.20.00 5308.10.00 5308.20.00 5308.90.00 5309.11.00 5309.19.00 5309.21.00 5309.29.00 H.
S.
Code 5306.10 5306.20 5307.10 5307.20 5308.10 5308.20 5308.90 5309.11 5309.19 5309.21 5309.29 ng HeadiNo.
53.06 53.07 53.08 53.09 523 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm Sqm Sqm Sqm Sqm No.
SITC 654 510 00 654 590 00 654 931 00 654 932 00 654 939 00 per Duty t 20.00 Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% continued cs of paper yarn.
tion Imporics of jute or of other textile FIRST SCHEDULEbres of heading 53.03.
Tariff DescripWoven fabrbast fiUnbleached Other Woven fabrics of other vegetable textile fibres; woven fabriOther - - --- Of true hemp --- Of paper yarn --- Tariff No.
5310.10.00 5310.90.00 5311.00.10 5311.00.20 5311.00.90 H.
S.
Code 5310.10 5310.90 5311.00 ng HeadiNo.
53.10 53.11 [Issue 1] 524 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg ed in relation to of organic polymers SITC No.
651 411 00 651 412 00 651 421 00 651 422 00 laments bres as defined at (a); artificial: fibres t Duty Impor 25% 25% 25% 25% cellulose, casein, proteins or algae), such as e the same meanings when us continued means staple fibres and fior example,ial shall hav mides, polyesters, polyurethanes or polyvinyl derivatives; or rtificial filament tow of Chapter 55.
or a an-made fibres ead of man-made filaments, m FIRST SCHEDULE CHAPTER 54 MAN-MADE FILAMENTS , used in relation to fibres, mean: synthetic: fi Tariff Description Sewing thrwhether or not put up for retail sale.
- Of synthetic filaments --- Not put up for retail sale --- Put up for retail sale - Of artificial filaments --- Not put up for retail sale --- Put up for retail sale artificial lature, the term and 03 do not apply to synthetic Tariff Number 5401.10.10 5401.10.20 5401.20.10 5401.20.20 synthetic (b).
The terms man-made, synthetic and artific By polymerisation of organic monomers, such as polyaBy chemical transformation of natural organic polymers (fviscose rayon, cellulose acetate, cupro or alginates.
terms H.
S.
Code 5401.10 5401.20 Throughout the Nomencproduced by manufacturing processes, either (a) (b) as defined attextile materials.
Headings.
54.02 and 54.ng Notes.1.- The 2.- HeadiNo.
54.01 525 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 621 00 651 629 00 651 511 00 651 512 00 651 520 00 651 590 00 651 631 00 651 632 00 651 633 00 651 639 00 651 641 00 Duty t 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% mides, a continued han 50 tex.
tion Impor of nylon or other poly other polymides, measuring per rn a FIRST SCHEDULE uring per single yarn more t Tariff DescripSynthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
- High tenacity yarn of nylon or other polyamides - High tenacity yarn of polyesters - Textured yarn: -- Of nylon orsingle yarn not more than 50 tex -- Textured ymeas-- Of polyesters -- Other - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: -- Of nylon or other polyamides -- Of polyesters, partially oriented -- Of polyesters, other -- Other - Other yarn, single, with a twist exceeding 50 turns per metre: -- Of nylon or other polyamides Tariff No.
5402.10.00 5402.20.00 5402.31.00 5402.32.00 5402.33.00 5402.39.00 5402.41.00 5402.42.00 5402.43.00 5402.49.00 5402.51.00 H.
S.
Code 5402.10 5402.20 5402.31 5402.32 5402.33 5402.39 5402.41 5402.42 5402.43 5402.49 5402.51 ng HeadiNo.
54.02 [Issue 1] 526 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 642 00 651 649 00 651 691 00 651 692 00 651 699 00 651 730 00 651 720 00 651 740 00 651 752 00 651 753 00 651 759 00 651 761 00 651 762 00 651 769 00 Duty t 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% continued re tion Impor e acetate e acetate FIRST SCHEDULE Tariff Descrip-- Of polyesters -- Other - Other yarn, multiple (folded) or cabled: -- Of nylon or other polyamides -- Of polyesters -- Other Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
- High tenacity yarn of viscose rayon - Textured yarn - Other yarn, single: -- Of viscose rayon, untwisted or with a twist not exceeding 120 turns per met-- Of viscose rayon, with a twist exceeding 120 turns per metre -- Of cellulos-- Other - Other yarn, multiple (folded) or cabled: -- Of viscose rayon -- Of cellulos-- Other Tariff No.
5402.52.00 5402.59.00 5402.61.00 5402.62.00 5402.69.00 5403.10.00 5403.20.00 5403.31.00 5403.32.00 5403.33.00 5403.39.00 5403.41.00 5403.42.00 5403.49.00 H.
S.
Code 5402.52 5402.59 5402.61 5402.62 5402.69 5403.10 5403.20 5403.31 5403.32 5403.33 5403.39 5403.41 5403.42 5403.49 ng HeadiNo.
54.03 527 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Sqm.
No.
SITC 651 881 00 651 889 00 651 770 00 651 610 00 651 710 00 653 110 00 Duty t 20% 20% 20% 20% 20% Shs.
20.00 per sq.m or 25% om continued n (other than als of an apparent hetic filament yarn, yarn ng 54.04.
tion Impor ics of synt FIRST SCHEDULE als of headiers en fabrics obtained from high tenacity t Tariff DescripSynthetic monofilament of 67 decitex ormore and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materiwidth not exceeding 5 mm.
- Monofilament - Other Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.
Man-made filament yarsewing thread), put up for retail sale.
- Synthetic filament- Artificial filament yarn Woven fabrincluding woven fabrics obtained frmateri- Wovyarn of nylon or other polyamides or of polyes Tariff No.
5404.10.00 5404.90.00 5406.10.00 5406.20.00 5407.10.00 H.
S.
Code 5404.10 5404.90 5405.00 5405.00.00 5406.10 5406.20 5407.10 ng HeadiNo.
54.04 54.05 54.06 54.07 [Issue 1] 528 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 120 00 653 130 00 653 141 00 653 142 00 653 143 00 653 149 00 653 151 00 653 152 00 653 153 00 per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% ster e continued ments of nylon or other tion Impor FIRST SCHEDULE Tariff Descrip- Woven fabrics obtained from strip or the like - Fabrics specified in Note 9 to Section XI - Other woven fabrics, containing 85% or more by weight of filapolyamides: Dyed Dyed -- Unbleached or bleached -- -- Of yarns of different colours Printed - Other woven fabrics, containing 85% or more by weight of textured polyfilaments: -- Unbleached or bleached -- -- Of yarns of different colours Tariff No.
5407.20.00 5407.30.00 5407.41.00 5407.42.00 5407.43.00 5407.44.00 5407.51.00 5407.52.00 5407.53.00 H.
S.
Code 5407.20 5407.30 5407.41 5407.42 5407.43 5407.44 5407.51 5407.52 5407.53 ng HeadiNo.
529 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 154 00 653 161 00 653 169 00 653 171 00 653 172 00 653 173 00 653 174 00 653 181 00 653 182 00 per per per Duty t 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% of non- continued ments, mixed er filaments t or more by weight tion Impor FIRST SCHEDULE Tariff DescripPrinted: - Other woven fabrics, containing 85% or more by weight of polyestextured polyester filaments Other Dyed Printed: Dyed -- -- Containing 85%-- - Other woven fabrics, containing 85% or more by weight of synthetic filaments-- Unbleached or bleached -- -- Of yarns of different colours -- - Other woven fabrics, containing less than 85% by weight of synthetic filamainly or solely with cotton: -- Unbleached or bleached -- Tariff No.
5407.54.00 5407.61.00 5407.69.00 5407.71.00 5407.72.00 5407.73.00 5407.74.00 5407.81.00 5407.82.00 H.
S.
Code 5407.54 5407.61 5407.69 5407.71 5407.72 5407.73 5407.74 5407.81 5407.82 ng HeadiNo.
[Issue 1] 530 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 183 00 653 184 00 653 191 00 653 192 00 653 193 00 653 194 00 653 510 00 653 521 00 653 522 00 per per per per Duty t 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% om continued ng 54.05.
tion Impor FIRST SCHEDULE als of headien fabrics obtained from high tenacity Tariff DescripPrinted: - Other woven fabrics: Dyed Printed Dyed -- Of yarns of different colours -- -- Unbleached or bleached -- -- Of yarns of different colours -- Woven fabrics of artificial filament yarn,including woven fabrics obtained frmateri- Wovyarn of viscose rayon - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: -- Unbleached or bleached -- Tariff No.
5407.83.00 5407.84.00 5407.91.00 5407.92.00 5407.93.00 5407.94.00 5408.10.00 5408.21.00 5408.22.00 H.
S.
Code 5407.83 5407.84 5407.91 5407.92 5407.93 5407.94 5408.10 5408.21 5408.22 ng HeadiNo.
54.08 531 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 523 00 653 524 00 653 591 00 653 592 00 653 593 00 653 594 00 per per per Duty t 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% continued tion Impor FIRST SCHEDULE Tariff DescripPrinted: - Other woven fabrics: Dyed Printed: -- Of yarns of different colours -- -- Unbleached or bleached -- -- Of yarns of different colours -- Tariff No.
5408.23.00 5408.24.00 5408.31.00 5408.32.00 5408.33.00 5408.34.00 H.
S.
Code 5408.23 5408.24 5408.31 5408.32 5408.33 5408.34 ng HeadiNo.
[Issue 1] 532 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 266 610 00 266 620 00 266 630 00 266 690 00 267 120 00 266 510 00 Duty l filaments of a uniform length equalt Free Free Free Free Free Free continued w, consisting of paralleat is to say, be incapable of being stretched by more than o se processed for lic itex; tion Impor FIRST SCHEDULEan-made filament t CHAPTER 55 MAN-MADE STAPLE FIBRES Tariff DescripSynthetic filament tow.
- Of nylon or other polyamides - Of polyesters - Acrylic or modacry- Other Artificial filament tow.
Synthetic staple fibres, not carded,combed or otherwispinning.
- Of nylon or other polyamides ng the following specifications 02 apply only to m an 5 turns per metre; urement of tow more than 20,000 decitex.
Tariff No.
5501.10.00 5501.20.00 5501.30.00 5501.90.00 5503.10.00 uring per filament less than 67 dec Length of tow exceeding 2m; Twist less thMeasSynthetic filament tow only: the tow must be drawn, th100% of its length;Total measTow of a length not exceeding 2m is to be classified in heading 55.03 or 55.04.
H.
S.
Code 5501.10 5501.20 5501.30 5501.90 5502.00 5502.00.00 5503.10 Headings.
55.01 and 55.to the length of the tow, meeti(a) (b) (c) (d) (e) ng Note.
1.- HeadiNo.
55.01 55.02 55.03 533 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 266 520 00 266 530 00 266 591 00 266 599 00 267 111 00 267 119 00 267 210 00 267 220 00 266 710 00 266 720 00 266 730 00 266 790 00 267 130 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free Free continued carded, combed or lic lic tion Impor uding noils, yarn waste and aple fibres, carded, combed or FIRST SCHEDULE st Tariff Descrip- Of polyesters - Acrylic or modacry- Of polypropylene - Other Artificial staple fibres, not carded, combed or otherwise processed for spinning.
- Of viscose rayon - Other Waste (inclgarnetted stock) of man-made fibres.
- Of synthetic fibres - Of artificial fibres Synthetic staple fibres,otherwise processed for spinning.
- Of nylon or other polyamides - Of polyesters - Acrylic or modacry- Other Artificial otherwise processed for spinning.
Tariff No.
5503.20.00 5503.30.00 5503.40.00 5503.90.00 5504.10.00 5504.90.00 5505.10.00 5505.20.00 5506.10.00 5506.20.00 5506.30.00 5506.90.00 5507.00.00 H.
S.
Code 5503.20 5503.30 5503.40 5503.90 5504.10 5504.90 5505.10 5505.20 5506.10 5506.20 5506.30 5506.90 ng HeadiNo.
55.04 55.05 55.06 55.07 5507.00 [Issue 1] 534 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 431 00 651 439 00 651 441 00 651 449 00 651 821 00 651 822 00 651 823 00 651 824 00 651 825 00 651 826 00 Duty t 25% 25% 25% 25% 20% 20% 20% 20% 20% 20% continued by weight of acrylic or bres, not put up for retail tion Impor FIRST SCHEDULE er staple fibres: rylic staple fibres: t Tariff DescripSewing thread of man-made staple fibres,whether or not put up for retail sale.
- Of synthetic staple fibres --- Not put up for retail sale --- Other - Of artificial staple fibres --- Not put up for retail sale --- Other Yarn (other than sewing thread) of synthetic staple fisale.
- Containing 85% or more by weight of staple fibres of nylon or other polyamides: -- Single yarn -- Multiple (folded) or cabled yarn - Containing 85% or more by weight of polyes-- Single yarn -- Multiple (folded) or cabled yarn - Containing 85 or more modac-- Single yarn -- Multiple (folded) or cabled yarn Tariff No.
5508.10.10 5508.10.90 5508.20.10 5508.20.90 5509.11.00 5509.12.00 5509.21.00 5509.22.00 5509.31.00 5509.32.00 H.
S.
Code 5508.10 5508.20 5509.11 5509.12 5509.21 5509.22 5509.31 5509.32 ng HeadiNo.
55.08 55.09 535 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 651 827 00 651 829 00 651 841 00 651 842 00 651 843 00 651 844 00 651 845 00 651 846 00 651 847 00 651 849 10 651 849 20 651 849 90 Duty t 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% continued tured tion Impor FIRST SCHEDULE of synthetic staple fibres: Tariff Descrip- Other yarn, containing 85% or more by weight-- Single yarn -- Multiple (folded) or cabled yarn - Other yarn, of polyester staple fibres: -- Mixed mainly or solely with artificial staple fibres -- Mixed mainly or solely with wool or fine animal hair -- Mixed mainly or solely with cotton -- Other - Other yarn, of acrylic or modacrylic staple fibres: -- Mixed mainly or solely with wool or fine animal hair manufac-- Mixed mainly or solely with cotton -- Other - Other yarn: -- Mixed mainly or solely with wool or fine animal hair -- Mixed mainly or solely with cotton -- Other Tariff No.
5509.41.00 5509.42.00 5509.51.00 5509.52.00 5509.53.00 5509.59.00 5509.61.00 5509.62.00 5509.69.00 5509.91.00 5509.92.00 5509.99.00 H.
S.
Code 5509.41 5509.42 5509.51 5509.52 5509.53 5509.59 5509.61 5509.62 5509.69 5509.91 5509.92 5509.99 ng HeadiNo.
[Issue 1] 536 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Sq.m.
No.
SITC 651 861 00 651 862 00 651 871 00 651 872 00 651 879 00 651 810 00 651 830 00 651 850 00 653 211 00 per Duty t 20.00 20% 20% 20% 20% 20% 20% 20% 20% Shs.
sq.m or 25% l tured ght of continued ng thread) of man-etic staple fibres, ed mainly or solely with of such fibres tion Impor staple fibres, containing 85% or FIRST SCHEDULE ning 85% or more by weier staple fibres: t Tariff DescripYarn (other than sewing thread) of artificiastaple fibres, not put up for retail sale.
-- Single yarn -- Multiple (folded) or cabled yarn - Other yarn, mixed mainly or solely with wool or fine animal hair - Other yarn, mixcotton - Other yarn Yarn (other than sewimade staple fibres, put up for retail sale.
- Of synthetic more by weight of such fibres manufac- Of synthetic staple fibres, containing less than 85% by weight- Of artificial staple fibres Woven fabrics of synthcontaisynthetic staple fibres.
- Containing 85% or more by weight of polyes-- Unbleached or bleached Tariff No.
5510.11.00 5510.12.00 5510.20.00 5510.30.00 5510.90.00 5511.10.00 5511.20.00 5511.30.00 5512.11.00 H.
S.
Code 5510.11 5510.12 5510.20 5510.30 5510.90 5511.10 5511.20 5511.30 5512.11 ng HeadiNo.
55.10 55.11 55.12 537 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 219 00 653 251 00 653 259 00 653 291 00 653 299 00 653 311 00 653 312 00 653 313 00 per per per Duty t 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% acrylic ght of continued etic staple fibres, ly or solely with n tion Impor FIRST SCHEDULE ning less than 85% by wei 2.
Tariff DescripOther - Containing 85% or more by weight ofor modacrylic staple fibres Other Other: Other - Unbleached or bleached: twill, of polyester staple fibres -- -- Unbleached or bleached -- - -- Unbleached or bleached -- Woven fabrics of synthcontaisuch fibres, mixed maicotton, of a weight not exceeding 170 g/m-- Of polyester staple fibres, plain weave -- 3-thread or 4-thread twill, including cross -- Other woven fabrics of polyester staple fibres Tariff No.
5512.19.00 5512.21.00 5512.29.00 5512.91.00 5512.99.00 5513.11.00 5513.12.00 5513.13.00 H.
S.
Code 5512.19 5512.21 5512.29 5512.91 5512.99 5513.11 5513.12 5513.13 ng HeadiNo.
55.13 [Issue 1] 538 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 321 00 653 314 00 653 315 01 653 315 09 653 322 00 653 316 00 653 317 00 653 318 00 653 323 00 653 311 10 per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% continued tion Imporen fabrics en fabrics en fabrics FIRST SCHEDULE rns of different colours: Tariff DescripDyed: Printed: -- Other wov- -- Of polyester staple fibres, plain weave -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres -- Other woven fabrics of polyester staple fibres -- Other wov- Of ya-- Of polyester staple fibres, plain weave -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres -- Other woven fabrics of polyester staple fibres -- Other wov- -- Of polyester staple fibres, plain weave: --- Khanga, Kikoi and Kitenge Tariff No.
5513.19.00 5513.21.00 5513.22.00 5513.23.00 5513.29.00 5513.31.00 5513.32.00 5513.33.00 5513.39.00 5513.41.10 H.
S.
Code 5513.19 5513.21 5513.22 5513.23 5513.29 5513.31 5513.32 5513.33 5513.39 5513.41 ng HeadiNo.
539 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 319 00 653 319 02 653 319 03 653 329 00 653 331 01 653 331 02 653 331 03 653 341 00 653 332 00 20.00 per per per per Duty t 20.00 20.00 20.00 20.00 Kshs.
per Sqm or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% 2.
ght of m continued etic staple fibres, ly or solely with n tion Impor en fabrics en fabrics FIRST SCHEDULE ning less than 85% by wei Tariff DescripOther twill, of polyester staple fibres fibres - Unbleached or bleached: twill, of polyester staple fibres Dyed: --- -- 3-thread or 4-thread twill, including cross -- Other woven fabrics of polyester staple -- Other wovWoven fabrics of synthcontaisuch fibres, mixed maicotton, of a weight exceeding 170 g/-- Of polyester staple fibres, plain weave -- 3-thread or 4-thread twill, including cross -- Other woven fabrics of polyester staple fibres -- Other wov- -- Of polyester staple fibres, plain weave Tariff No.
5513.42.00 5513.43.00 5513.49.00 5514.11.00 5514.12.00 5514.13.00 5514.19.00 5514.21.00 H.
S.
Code 5513.41.90 5513.42 5513.43 5513.49 5514.11 5514.12 5514.13 5514.19 5514.21 ng HeadiNo.
55.14 [Issue 1] 540 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 333 00 653 334 00 653 342 00 653 335 00 653 336 00 653 337 00 653 343 00 653 338 00 653 339 01 653 339 09 653 349 00 per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% continued tion Imporen fabrics en fabrics en fabrics FIRST SCHEDULE rns of different colours: Tariff Descriptwill, of polyester staple fibres -- Other woven fabrics of polyester staple fibres -- Other wov- Of ya-- Of polyester staple fibres, plain weave twill, of polyester staple fibres fibres Printed: -- 3-thread or 4-thread twill, including cross -- 3-thread or 4-thread twill, including cross -- Other woven fabrics of polyester staple -- Other wov- -- Of polyester staple fibres, plain weave: -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres -- Other woven fabrics of polyester staple fibres -- Other wov Tariff No.
5514.22.00 5514.23.00 5514.29.00 5514.31.00 5514.32.00 5514.33.00 5514.39.00 5514.41.00 5514.42.00 5514.43.00 5514.49.00 H.
S.
Code 5514.22 5514.23 5514.29 5514.31 5514.32 5514.33 5514.39 5514.41 5514.42 5514.43 5514.49 ng HeadiNo.
541 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 431 00 653 421 00 653 411 00 653 432 00 653 422 00 653 412 00 653 433 00 653 429 00 653 419 00 Duty t Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% continued tion Impor FIRST SCHEDULEed mainly or solely with man-made ed mainly or solely with man-made ed mainly or solely with man-made woven fabrics of synthetic staple Tariff DescripOtherfibres.
- Of polyester staple fibres: -- Mixed mainly or solely with viscose rayon staple fibres -- Mixfilaments -- Mixed mainly or solely with wool or fine animal hair Other - Of acrylic or modacrylic staple fibres: filaments animal hair Other -- -- Mix-- Mixed mainly or solely with wool or fine -- - Other woven fabrics: -- Mixfilaments -- Mixed mainly or solely with wool or fine animal hair Tariff No.
5515.11.00 5515.12.00 5515.13.00 5515.19.00 5515.21.00 5515.22.00 5515.29.00 5515.91.00 5515.92.00 H.
S.
Code 5515.11 5515.12 5515.13 5515.19 5515.21 5515.22 5515.29 5515.91 5515.92 ng HeadiNo.
55.15 [Issue 1] 542 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 439 00 653 610 00 653 620 00 653 630 00 653 640 00 653 831 00 653 833 00 653 835 00 per per per per Duty t 20.00 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% of continued tion Imporcs of artificial staple fibres.
FIRST SCHEDULE Tariff DescripOther Woven fabri- Containing 85% or more by weight of artificial staple fibres: Dyed Printed: Dyed -- -- Unbleached or bleached -- -- Of yarns of different colours -- - Containing less than 85% by weightartificial staple fibres, mixed mainly or solely with man-made filaments: -- Unbleached or bleached -- -- Of yarns of different colours Tariff No.
5515.99.00 5516.11.00 5516.12.00 5516.13.00 5516.14.00 5516.21.00 5516.22.00 5516.23.00 H.
S.
Code 5515.99 5516.11 5516.12 5516.13 5516.14 5516.21 5516.22 5516.23 ng HeadiNo.
55.16 543 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 837 00 653 821 00 653 822 00 653 823 00 653 824 00 653 811 00 653 812 00 653 813 00 per per per per Duty t 20.00 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% of of continued tion Impor FIRST SCHEDULE Tariff DescripPrinted: - Containing less than 85% by weightartificial staple fibres, mixed mainly or solely with wool or fine animal hair Dyed Printed: Dyed -- -- Unbleached or bleached -- -- Of yarns of different colours -- - Containing less than 85% by weightartificial staple fibres, mixed mainly or solely with cotton -- Unbleached or bleached -- -- Of yarns of different colours Tariff No.
5516.24.00 5516.31.00 5516.32.00 5516.33.00 5516.34.00 5516.41.00 5516.42.00 5516.43.00 H.
S.
Code 5516.24 5516.31 5516.32 5516.33 5516.34 5516.41 5516.42 5516.43 ng HeadiNo.
[Issue 1] 544 [Rev.
2012] CAP.
472 Customs and Excise of ample, Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
Sqm.
No.
SITC 653 814 00 653 891 00 653 892 00 653 893 00 653 894 00 preparations (for ex per per or Duty is present merely as a carrying t 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% he textile material continued covered with substancesof heading 34.01, polishes, creams or similar preparations AL YARNS; TWINE, CORDAGE, ROPES AND CABLES 09) where t coated or or detergents n, on a backing of felt or nonwovens (heading 68.05); tion Impor heading 38.
FIRST SCHEDULE AND ARTICLES THEREOF soaps Tariff DescripPrinted: Other: Dyed Printed: -- - -- Unbleached or bleached -- -- Of yarns of different colours -- ens, impregnated, Tariff No.
5516.44.00 5516.91.00 5516.92.00 5516.93.00 5516.94.00 H.
S.
Code 5516.44 5516.91 5516.92 5516.93 5516.94 Wadding, felt or nonwovperfumes or cosmetics of Chapter 33,of heading 34.05, fabric softeners of medium; Textile products of heading 58.11; Natural or artificial abrasive powder or grai ng This Chapter does not cover (a) (b) (c) HeadiNo.
CHAPTER 56 WADDING, FELT AND NONWOVENS; SPECINotes.1.- 545 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ng of Unit Quantity Kg Kg No.
SITC 657 711 10 657 711 90 account being taken of any ubstance.
Duty t ile fibres the cohesion of which has been coated, covered or laminated with plastics 54.05, in which the impregnation, coati 25% 35% er 39 or 40); continued een with the naked eye with noer 39 or 40).
50 to 55); for the purpose of this provision, no account ens, impregnated,stics or rubber, containing 50% or less by weight of textile rubber, or entirely coated or covered on both sides with such rubber combined with felt or nonwovens, where the textile cking of felt or nonwovens (heading 68.14); or plastics or rubber forms the bonding sr cellular tion Impore fibres, not exceeding 5 mm ens (Section XV).
l FIRST SCHEDULE cover or strip or the like of heading 54.04 or and fabrics consisting of a web of texter 39 or 40); or ng of textile materials and articles lt e pectively felt and nonwov r res embedded in plastics or rubber (Chaptch coating or covering can be sTariff DescripWaddithereof; textiin length (flock), textile dust and mill neps.
- Sanitary towels and tampons - Other eu 03 do not, however, coated, covered or laminated with pla includes nonwovens in which be seen with the naked eye (usually ChaptersTariff No.
5601.10.01 5601.10.90 ed or reconstituted mica, on a bao 03 als 04 does not cover textile yarn, AgglomeratMetal foil on a backing of felt or nonwovFelt impregnated,material or felt completelyNonwovens, either completely embedded in plastics or materials, provided that sresulting change of colour (ChaptPlates, sheets or strip of cellular plastics omaterial is present merely for reinforcing purposes (ChaptH.
S.
Code 5601.10 (d) (e) The term felt includes needleloom fenhanced by a stitch-bonding process using fibres from the web itself.
Headings.
56.02 and 56.03 covor rubber whatever the nature of these materials (compact or cellular).
Heading 56.Headings.
56.02 and 56.(a) (b) (c) Heading 56.or covering cannotshould be taken of any resulting change of colour.
ng 2.- 3.- 4.- HeadiNo.
56.01 [Issue 1] 546 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 657 712 00 657 713 00 657 715 00 657 719 00 657 110 00 657 121 00 657 129 00 657 191 00 657 199 00 657 211 00 657 212 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% 5% 5% coated, covered continued 2 but not more oated, 2 pregnated, m han 25 g/m tion Impor FIRST SCHEDULE 2d or laminated.
e Tariff Descrip- Wadding; other articles of wadding Felt, whether or not icoverfabrics - Other felt, not impregnated, cor laminated:Other Nonwovens, whether or not impregnated,coated, covered or laminated.- Of man-made filaments: than 70 g/m -- Of cotton -- Of man-made fibres -- Other - Textile flock and dust and mill neps - Needleloom felt and stitch-bonded fibre -- Of wool or fine animal hair -- Of other textile materials - --- Roofing felt --- Other -- Weighing not more than 25 g/m-- Weighing more t Tariff No.
5601.21.00 5601.22.00 5601.29.00 5601.30.00 5602.10.00 5602.21.00 5602.29.00 5602.90.10 5602.90.90 5603.11.00 5603.12.00 H.
S.
Code 5601.21 5601.22 5601.29 5601.30 5602.10 5602.21 5602.29 5602.90 5603.11 5603.12 ng HeadiNo.
56.02 56.03 547 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 657 213 00 657 214 00 657 291 00 657 292 00 657 293 00 657 294 00 657 810 00 657 850 00 657 890 00 651 910 00 Duty t5% 5% 5% 5% 5% 5% 20% 20% 20% 20% on, continued but not more 2 but not more but not more 22222 han 70 g/mhan 150 g/mhan 25 g/mhan 70 g/mhan 150 g/mn, or strip or the like of tion Impor 222 mides or of viscose ray FIRST SCHEDULE a ised yarn, whether or not gimped, g 54.04 or 54.05, combined with ng 54.04 or 54.05, impregnated,n Tariff DescripOther: Rubber thread and cord, textile covered; textile yarn, and strip and the like of headicoated, covered or sheathed with rubber or plastics.
-- Weighing more tthan 150 g/m-- Weighing more t- -- Weighing not more than 25 g/m-- Weighing more tthan 70 g/m-- Weighing more tthan 150 g/m-- Weighing more t- Rubber thread and cord, textile covered - High tenacity yarn of polyesters, of nylon or other polyimpregnated or coated - Other Metallbeing textile yarheadimetal in the form of thread, strip or powder or covered with metal.
Tariff No.
5603.13.00 5603.14.00 5603.91.00 5603.92.00 5603.93.00 5603.94.00 5604.10.00 5604.20.00 5604.90.00 H.
S.
Code 5603.13 5603.14 5603.91 5603.92 5603.93 5603.94 5604.10 5604.20 5604.90 5605.00 5605.00.00 ng HeadiNo.
56.04 56.05 [Issue 1] 548 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 656 310 00 657 511 00 657 512 00 657 513 00 657 515 00 657 516 00 657 517 00 657 519 00 657 521 00 Duty t 20% 25% 25% 25% 15% 15% 5% 25% 25% d or whether e continued age or rope; d gimped (other than g 56.05 and gimped coated, cover n tion Impor FIRST SCHEDULE ng 54.04 or 54.05, Tariff DescripGimped yarn, and strip and the like of headithose of headihorsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.
Twine, cordage, ropes and cables,or not plaited or braided and whether or not impregnated,sheathed with rubber or plastics.
- Of jute or other textile bast fibres of heading 53.03 - Of sisal or other textile fibres of the genus Agave: -- Binder or baler twine -- Other - Of polyethylene or polypropylene: -- Binder or baler twine -- Other - Of other synthetic fibres - Other Knotted netting of twine, cormade up fishing nets and other made up nets, of textile materials.
- Of man-made textile materials: -- Made up fishing nets Tariff No.
5607.10.00 5607.21.00 5607.29.00 5607.41.00 5607.49.00 5607.50.00 5607.90.00 5608.11.00 H.
S.
Code 5606.00 5606.00.00 5607.10 5607.21 5607.29 5607.41 5607.49 5607.50 5607.90 5608.11 ng HeadiNo.
56.06 56.07 56.08 549 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 657 522 10 657 522 30 657 522 90 657 529 10 657 529 20 657 529 90 657 591 00 657 599 00 Duty t 15% Free 25% 25% 15% 25% 15% 25% ng continued or the like of headi cordage, rope or tion Impor FIRST SCHEDULE Tariff Descrip--- For fruit trees and seeds beds --- Mosquito nets --- Other --- Made up fishing nets --- For fruit trees and seed beds --- Other Articles of yarn, strip 54.04 or 54.05, twine,cables, not elsewhere specified or included.
--- Loaded slings of yarn, strip or the like --- Other Tariff No.
5608.19.10 5608.19.30 5608.19.90 5608.90.10 5608.90.20 5608.90.90 5609.00.10 5609.00.90 H.
S.
Code 5608.19 5608.90 5609.00 ng HeadiNo.
56.09 [Issue 1] 550 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sq.m.Sq.m.
Sq.m.Sq.m.
Sq.m.Sq.m.
No.
SITC 659 210 00 659 290 00 659 300 00 659 591 00 659 511 00 659 521 00 means floor coverings in whiches having the characteristics of Duty articlt 25% 25% 25% 25% 25% 25% continued when in use and includes including Kelem, tion Impor carpets and other textile floor coverings FIRST SCHEDULE er, the term Tariff DescripCarpets and other textile floor coverings, knotted, whether or not made up.
- Of wool or fine animal hair - Of other textile materials Carpets and other textile floor coverings, woven, not tufted or flocked, whether ornot made up,Schumacks, Karamanie and similar hand-woven rugs.
- Kelem, Schumacks, Karamanie and similar hand-woven rugs - Floor coverings of coconut fibres (coir) - Other, of pile construction, not made up: -- Of wool or fine animal hair -- Of man-made textile materials CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS Tariff No.
5701.10.00 5701.90.00 5702.10.00 5702.20.00 5702.31.00 5702.32.00 H.
S.
Code 5701.10 5701.90 5702.10 5702.20 5702.31 5702.32 For the purposes of this Chapttextile materials serve as the exposed surface of the article textile floor coverings but intended for use for other purposes.
This Chapter does not cover floor covering underlays.
ng Notes.1.- 2.- HeadiNo.
57.01 57.02 551 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.
Sq.m.Sq.m.Sq.m.
Sq.m.Sq.m.Sq.m.
Sq.m.Sq.m.Sq.m.
Sq.m.Sq.m.Sq.m.Sq.m.
No.
SITC 659 592 00 659 512 00 659 522 00 659 593 00 659 513 00 659 523 00 659 594 00 659 519 00 659 529 00 659 599 00 659 410 00 659 420 00 659 430 00 659 490 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% continued rials e not made up.
tion Impor FIRST SCHEDULE Tariff Descrip-- Of other textile materials - Other, of pile construction, made up: -- Of wool or fine animal hair -- Of man-made textile materials -- Of other textile materials - Other, not of pile construction, not made up: -- Of wool or fine animal hair -- Of man-made textile materials -- Of other textile materials - Other, not of pile construction, made up -- Of wool or fine animal hair -- Of man-made textile materials -- Of other textile materials Carpets and other textile floor coverings, tufted, whether or- Of wool or fine animal hair - Of nylon or other polyamides - Of other man-made textile mat- Of other textile materials Tariff No.
5702.39.00 5702.41.00 5702.42.00 5702.49.00 5702.51.00 5702.52.00 5702.59.00 5702.91.00 5702.92.00 5702.99.00 5703.10.00 5703.20.00 5703.30.00 5703.90.00 H.
S.
Code 5702.39 5702.41 5702.42 5702.49 5702.51 5702.52 5702.59 5702.91 5702.92 5702.99 5703.10 5703.20 5703.30 5703.90 ng HeadiNo.
57.03 [Issue 1] 552 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sq.m.Sq.m.Sq.m.
No.
SITC 659 611 00 659 619 00 659 690 00 turn, a complete turn or Duty olly or in part of standing or ground t 25% 25% 25% floats cut, at which stage they have no pilereads making a half h means t had the 1 to Chapter 59, impregnated, coated, covered or ee ground t continued ace area of 0.3 ILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; e not yr woven as such or cut from wider pieces, provided with in Not EMBROIDERY a fabric with a warp composed whnarrow woven fabrics tion Impor cs of twine, cordage or rope, of heading 56.08.
ga maximum surfpets and other textile floor means FIRST SCHEDULE havin pile fabrics which hav car er 59.
gauze Tariff DescripCarpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.
- Tiles,am- Other Othercoverings, whether or not made up.
03, reads which cross the standing orh weft threads pass.
06, the expression to textile fabrics referred tohh not exceeding 30 cm, whethe Tariff No.
5704.10.00 5704.90.00 includes woven weft o er does not apply 04 does not apply to knotted net fabri form loops through whic H.
S.
Code 5704.10 5704.90 5705.00 5705.00.00 o Woven fabrics of a widtselvedges (woven, gummed or otherwise made) on both edges; ng CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXT This Chaptlaminated, or to other goods of ChaptHeading 58.01 alsstanding up.For the purposes of heading 58.threads and crossing or doup tmore tHeading 58.For the purposes of heading 58.(a) HeadiNo.
57.04 57.05 Notes.1.- 2.- 3.- 4.- 5.- 553 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise n of Unit Quantity Sqm Sqm Sqm Sqm Sqm Sqm No.
SITC 654 350 00 652 141 00 652 152 00 652 153 00 652 142 00 652 155 00 textile or other materials.
The Sq.m per per per per per Duty t6.00 20.00 20.00 20.00 20.00 20.00 with metal or glass thread on a visible Shs.
or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% embroidery , continued inter aliabeads or ornamental motifs of includes articles made of metal thread and of a kind used i olded not exceeding 30 cm.
means, tion Impor ery d FIRST SCHEDULE tton: en fringes are to be classified in heading 58.08.
embroi Tariff DescripWoven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or58.06.- Of wool or fine animal hair - Of co-- Uncut weft pile fabrics -- Cut corduroy -- Other weft pile fabrics -- Warp pile fabrics, epingle (uncut) -- Warp pile fabrics, cut en fabrics with wovTariff No.
5801.10.00 5801.21.00 5801.22.00 5801.23.00 5801.24.00 5801.25.00 not apply to needlework tapestry (heading 58.05).
Tubular woven fabrics of a flattened width not exceeding 30 cm; and Bias binding with folded edges, of a width when unfNarrow wovH.
S.
Code 5801.10 5801.21 5801.22 5801.23 5801.24 5801.25 (b) (c) In heading 58.10, the expression ground of textile fabric, and sewn appliqu work of sequins, heading doesIn addition to the products of heading 58.09, this Chapter alsoapparel, as furnishing fabrics or for similar purposes.
ng 6.- 7.- HeadiNo.
58.01 [Issue 1] 554 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm Sqm Sqm Sqm Sqm Sqm Sqm Sqm Sqm No.
SITC 652 156 00 653 911 00 653 932 00 653 933 00 653 914 00 653 935 00 653 936 00 654 950 00 652 120 00 per per per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% continued g 57.03.
n tion Impor FIRST SCHEDULE ng 58.06; tufted textile fabrics, other Tariff Descrip-- Chenille fabrics - Of man-made fibres: -- Uncut weft pile fabrics -- Cut corduroy -- Other weft pile fabrics -- Warp pile fabrics, epingle (uncut) -- Warp pile fabrics, cut -- Chenille fabrics Terry towelling and similar woven terry fabrics, other than narrow fabrics of headithan products of headi- Terry towelling and similar woven terry fabrics, of cotton: Unbleached - Of other textile materials -- Tariff No.
5801.26.00 5801.31.00 5801.32.00 5801.33.00 5801.34.00 5801.35.00 5801.36.00 5801.90.00 5802.11.00 H.
S.
Code 5801.26 5801.31 5801.32 5801.33 5801.34 5801.35 5801.36 5801.90 5802.11 ng HeadiNo.
58.02 555 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sqm Sqm Sqm Sqm Sqm Sqm Sqm Sqm Sqm No.
SITC 652 130 00 654 960 00 654 970 00 652 110 00 654 940 00 656 410 00 656 421 00 656 429 00 656 430 00 per per per per per per per Duty t 20.00 20.00 20.00 20.00 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% ics of continued tion Imporr textile materials e FIRST SCHEDULE ng 58.06.
Tariff DescripOther fabrics, of othGauze, other than narrow fabrheadi -- - Terry towelling and similar woven terry - Tufted textile fabrics - Of cotton - Of other textile materials Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06.
- Tulles and other net fabrics - Mechanically made lace: -- Of man-made fibres -- Of other textile materials - Hand-made lace Tariff No.
5802.19.00 5802.20.00 5802.30.00 5803.10.00 5803.90.00 5804.10.00 5804.21.00 5804.29.00 5804.30.00 H.
S.
Code 5802.19 5802.20 5802.30 5803.10 5803.90 5804.10 5804.21 5804.29 5804.30 ng HeadiNo.
58.03 58.04 [Issue 1] 556 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sqm Sqm Sqm Kg Kg Kg Kg No.
SITC 658 910 00 656 110 00 656 120 00 656 131 00 656 132 00 656 139 00 656 140 00 per per per Duty t 20.00 20.00 20.00 Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
Kg or 25% Shs.
Kg or 25% Shs.
Kg or 25% Shs.
20.00 per sq.m or 25% es ng continued cs consisti -worked tapestri of an adhesive es of the type e tion Impor abrics (including terry towelling fabrics, containing by weight FIRST SCHEDULE without weft assembled by means ng 58.07; narrow fabrip Tariff DescripHand-woven tapestriGobelins, Flanders, Aubusson, Beauvais and the like, and needl(for example, petit point, cross stitch), whether or not made up.
Narrow woven fabrics, other than goods of headiof warof an adhesive (bolducs).
- Woven pile fand similar terry fabrics) and chenille fabrics - Other woven 5% or more of elastomeric yarn or rubber thread - Other woven fabrics: -- Of cotton -- Of man-made fibres -- Of other textile materials - Fabrics consisting of warp without weft assembled by means(bolducs) Tariff No.
5805.00.00 5806.10.00 5806.20.00 5806.31.00 5806.32.00 5806.39.00 5806.40.00 H.
S.
Code 5805.00 5806.10 5806.20 5806.31 5806.32 5806.39 5806.40 ng HeadiNo.
58.05 58.06 557 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Sqm.
Sqm.
No.
SITC 656 210 00 656 290 00 656 321 00 656 329 00 654 910 00 656 510 00 per per per per Duty t 20.00 Shs.
20.00 Kg or 25% Shs.
20.00 per Kg or 25% Shs.
20.00 Kg or 25% Shs.
20.00 Kg or 25% Shs.
20.00 per sq.m or 25% Shs.
sq.m or 25% n oses, , other py continued in strips oroidered.
milar articles.
e tion Impor ics of metal thread and woven FIRST SCHEDULE, badges and similar articles of fabr of a kind used in apparel, as s sewhere specified or included.oidery in the piece, in strips or i Tariff DescripLabeltextile materials, in the piece,cut to shape or size, not embrOther Braids in the piece; ornamental trimmings in the piece, without embroiderthan knitted or crocheted; tassels, pompons and si - Woven - - Braids in the piec- Other Woven fabrics of metallised yarn of heading No.
56.05,furnishing fabrics or for similar purnot elEmbrmotifs.
- Embroidery without visible ground Tariff No.
5807.10.00 5807.90.00 5808.10.00 5808.90.00 5809.00.00 5810.10.00 H.
S.
Code 5807.10 5807.90 5808.10 5808.90 5810.10 ng HeadiNo.
58.07 58.08 58.09 5809.00 58.10 [Issue 1] 558 [Rev.
2012] CAP.
472 Customs and Excise of to Unit Quantity Sqm.
Sqm.
Sqm.
Sqm.
No.
E ARTICLES OF A SITC 656 591 00 656 592 00 656 599 00 657 400 00 ed eye (usually Chapters 50 Duty t Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% and ornamental trimmings in the piece of ng by continued d with plastics, whatever the weight per square metre and ring cannot be seen with the nakaccount should be taken of any resulting change of colour; se, other than MINATED TEXTILE FABRICS; TEXTILs of this Chapter the expression textile fabrics applies only or cellular), other than t tion Impor FIRST SCHEDULE als assembled with padding or otherwiand headings.
58.03 and 58.06, the braids ed fabrics of heading 60.02 to 60.06.
oidery of heading 58.10.
KIND SUITABLE FOR INDUSTRIAL USE Tariff Descrip- Other embroidery:-- Of cotton -- Of man-made fibres -- Of other textile materials Quilted textile products in the piece, composed of one or more layers of textile materistitchiembr Tariff No.
5810.91.00 5810.92.00 5810.99.00 5811.00.00 s in which the impregnation, coating or cove 03 applies to Fabricto 55, 58 or 60); for the purpose of this provision, no H.
S.
Code 5810.91 5810.92 5810.99 5811.00 Textile fabrics, impregnated, coated, covered or laminatewhatever the nature of the plastic material (compac(1) ng Except where the context otherwise requires, for the purposethe woven fabrics of Chapters 50 to 55 heading 58.08 and the knitted or crochetHeading 59.(a) HeadiNo.
58.11 CHAPTER 59 IMPREGNATED, COATED, COVERED OR LANotes.1.- 2.- 559 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise less he lting from these treatments le fabric is present merely th rubber, of heading 56.04; k or dust fixed directly on a backing of combined with textile fabric, where t ring can be seen with the naked eye with no lies to products in rolls, of a width of not meansweight of textile material; e llular rubber, nually around a cylinder of a diameter of 7 mm, at ag or cov textile fabric, where the textie continued tely embedded in plastics or entirely coated or covered on th rubber, irrespective of their weight per square metre.
plastics and bearing designs resu, coated, covered or sheathed with plastics, of heading 56.04.
of a textile surface which has been fixed on a backing or has coated, covered or sheathed wi consisting of textile floc rings e rubberised textile fabricses (Chapter 40), or textile products of heading 58.11.
2m; or ates, sheets or strip of c FIRST SCHEDULE er 39); or wall cov 2 and containing more than 50% by rial, provided that such coatin ed, covered or laminated with rubber, 500 g/ e backing (generally heading 59.07).
05, the expression textile wall coverings app06, the expression han 1, s partially coated or partially covered with 14) or on a textile Products which cannot, without fracturing, be bent matemperature between 15C and 30C (usually Chapter 39); Products in which the textile fabric is either compleboth sides with such mataccount being taken of any resulting change of colour (Chapter 39); Fabric(usually Chapters 50 to 55, 58 or 60); Plates, sheets or strip of cellular plastics, combined withfor reinforcing purposes (ChaptTextile products of heading 58.11; s made from yarn, strip or the like, impregnatedWeighing not more tWeighing more than 1,500 g/ms made from yarn, strip or the like, impregnated,s composed of parallel textile yarns agglomerated wi (2) (3) (4) (5) (6) Fabric Textile fabrics impregnated, coat(i) (ii) Fabricand Fabric (b) For the purposes of heading 59.than 45 cm, suitable for wall or ceiling decoration, consisting been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply topaper (heading 48.For the purposes of heading 59.(a) (b) (c) This heading does not, however, apply to pltextile fabric is present merely for reinforcing purpos 3.- 4.- [Issue 1] 560 [Rev.
2012] CAP.
472 Customs and Excise 10).
rubber, leather or other ed eye (usually Chapters 50 to 55, 3 mm; or nl scenery, studio back-cloths or the like); ss tha a th rubber, for covering weaving spindles (weaving continued nnot be seen with the nakrk or the like and bearing designs resulting from these 08); ickness of le impregnated, coated, covered or laminated with rubber or ated, covered or laminated withilar fabrics of a kind used for other technical purposes, being theatric cut to rectangular (including square) shape (other than those ount should be taken of any resulting change of colour;ed, covered or sheathed with rubber (heading 40.
and sim the like, of textile material or of human hair; h do not fall in any other heading of Section XI ain, on a backing of textile fabrics (heading 68.05); xtile material, of a th FIRST SCHEDULE or belts or belting of textile fabric designs (other than painted canvas h ed or reconstituted mica, on a backing of textile fabrics (heading 68.14); or ); cloth; 07 does not apply to s in which the impregnation, coating or covering cas painted wits finished with normal dressings having a basis of amylaceous or similar substances; 10 does not apply to mission or convey11 applies to the following goods, whicTextile fabrics, felt and felt-lined woven fabrics, comaterial, of a kind used for card clothing,including narrow fabrics made of velvet impregnated wibeamsBolting Straining cloth of a kind used in oil presses or Fabric58 or 60); for the purpose of this provision, no accFabricFabrics partially covered with flock, dust, powdered cotreatments; however, imitation pile fabrics remain classified in this heading; FabricWood veneered on a backing of textile fabrics (heading 44.Natural or artificial abrasive powder or grAgglomeratMetal foil on a backing of textile fabrics (Section XV).
Transmission or conveyor belting, of teTransmade from textile yarn or cord impregnated, coatTextile products in the piece, cut to length or simply having the character of the products of headings.
59.08 to 59.10), the following only (i) (iii) Heading 59.(a) (b) (c) (d) (e) (f) (g) (h) Heading 59.(a) (b) Heading 59.(a) 5.- 6.- 7.- (ii) 561 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg No.
SITC 657 311 00 657 319 00 657 931 00 egnated or coated, of a kind per per per Duty t Shs.
20.00 Kg or 25% Shs.
20.00 Kg or 25% Shs.
20.00 Kg or 25% continued impregnated or reinforced with metal, of a kind used in s, of a kind used in paper-making or similar machines (for ting canvas; to 59.10) of a kind used for technical purposes (for example, n weft, whether or not felted, impred with gum or coated, washers, polishing discs and other machinery parts).
ed pai mides l purposes; aa tion Impor abric of high tenacity yarn of FIRST SCHEDULE oth; prepar substances, of a kind used for e fabrics coated with gum or Tariff DescripTextilamylaceous substances, of a kind used for the outer covers of books or the like; tracing clbuckram and similar stiffened textile fabrics of a kind used for hat foundations.- Textile fabrics coatamylaceousthe outer covers of books or the like - Other Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters orviscose rayon.
- Tyre code fnylon or other poly inery or for other technic h Tariff No.
5901.10.00 5901.90.00 5902.10.00 Flat woven textile fabrics with multiple warp or used in macTextile fabrics reinforced with metal, of a kind used for technical purposes; Cords, braids and the like, whether or notindustry as packing or lubricating materials; (iv) (v) (vi) Textile articles (other than those of headings Nos.
59.08 textile fabrics and felts, endless or fitted with linking deviceexample, for pulp or asbestos-cement), gaskets, H.
S.
Code 5901.10 5901.90 5902.10 (b) ng HeadiNo.
59.01 59.02 [Issue 1] 562 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Sqm Sqm Sqm Sqm.
Sqm.
Sqm.
No.
SITC 657 932 00 657 939 00 657 321 00 657 322 00 657 329 00 659 121 00 659 129 00 657 350 00 per per per Duty t 20.00 20.00 20.00 Shs.
Kg or 25% Shs.
20.00 per Kg or 25% Shs.
sq.m or 25% Shs.
sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% Shs.
20.00 per sq.m or 25% coated, cs, other continued tion Impor laminated with plasti FIRST SCHEDULEd or e fabrics impregnated,ee wall coverings Tariff Descrip- Of polyesters Other Textilcoverthan those of heading 59.02.
Other Linoleum Other - - With poly(vinyl chloride) - With polyurethane - Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing,whether or not cut to shape.
- - Textil Tariff No.
5902.20.00 5902.90.00 5903.10.00 5903.20.00 5903.90.00 5904.10.00 5904.90.00 5905.00.00 H.
S.
Code 5902.20 5902.90 5903.10 5903.20 5903.90 5904.10 5904.90 5905.00 ng HeadiNo.
59.03 59.04 59.05 563 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Sqm Kg Kg Kg No.
SITC 657 331 00 657 332 00 657 339 00 657 340 00 657 720 00 657 910 00 657 920 00 per per Duty t Shs.
20.00 Kg or 25% Shs.
200.00 per Kg or 25% Shs.
20.00 Kg or 25% Shs.
200.00 per sq.m or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% gn or tted, for continued es or the like; milar textile ed or laminated fabric therefor, whether e ing and si p or conveyor belts or belting, tion Importape of a width not exceeding woven, plaited or kni cs, or reinforced with metal FIRST SCHEDULE cal scenery, studio back-cloths or wicks, e fabrics otherwise impregnated,ee hosepi Tariff DescripRubberised textile fabrics, other than those of heading 59.02.
Adhesive Other: - 20 cm - -- Knitted or crocheted -- Other Textilcoated or covered; painted canvas beitheatrithe like.
Textillamps, stoves, lighters, candlincandescent gas mantles and tubular knitted gas mantlor not impregnated.
Textiltubing, with or without lining, armour oraccessories of other materials.
Transmission of textile material, whether or not impregnated, coated, coverwith plastiother materials.
Tariff No.
5906.91.00 5906.99.00 5907.00.00 5908.00.00 5909.00.00 5910.00.00 H.
S.
Code 5906.10 5906.10.00 5906.91 5906.99 5907.00 5909.00 ng HeadiNo.
59.06 59.07 59.08 5908.00 59.09 59.10 5910.00 [Issue 1] 564 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 657 731 00 657 732 00 657 733 00 657 734 00 657 735 00 657 739 00 Duty t 200.00 Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% cal continued lt-lined woven Shs.
e22 or more m tion Impor whether or not made up textile h of a kind used in oil presses h, FIRST SCHEDULEile fabrics, felt and fr card clothing, and similar fabrics of ae products and articles, for technio Tariff DescripTextiluses, specified in Note 7 to this Chapter.
- Textfabrics, coated, covered or laminated with rubber, leather or other material, of a kind used fkind used for other technical purposes, including narrow made up fabrics - Bolting clotfabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement) -- Weighing less than 650 g/m-- Weighing 650 g/- Straining clotor the like, including that of human hair - Other Tariff No.
5911.10.00 5911.20.00 5911.31.00 5911.32.00 5911.40.00 5911.90.00 H.
S.
Code 5911.10 5911.20 5911.31 5911.32 5911.40 5911.90 ng HeadiNo.
59.11 565 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 655 110 00 655 121 00 655 122 00 655 129 00 stitch-bonded goods in which the Duty of Chapter 59.
However, knitted or t Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% a reference to continued a kind used in apparel, as furnishing fabrics or for similar or laminated, remain classified in heading 60.01.
goods includes knittedtion Impor FIRST SCHEDULEegnated, coated, covered or laminated, pregnated, coated, covered Tariff DescripPile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted.
- Long pile fabrics - Looped pile fabrics: -- Of cotton -- Of man-made fibres -- Of other textile materials CHAPTER 60 KNITTED OR CROCHETED FABRICS Tariff No.
6001.10.00 6001.21.00 6001.22.00 6001.29.00 are formed of textile yarn.
s Crochet lace of heading 58.04; Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or Knitted or crocheted fabrics, imprcrocheted pile fabrics, imH.
S.
Code 6001.10 6001.21 6001.22 6001.29 This Chapter does not cover (a) (b) (c) This Chapter also includes fabrics made of metal thread and ofpurposes.
Throughout the Nomenclature any reference to chain stitcheng Notes.1.- 2.- 3.- HeadiNo.
60.01 [Issue 1] 566 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 655 191 00 655 192 00 655 199 00 655 211 00 655 212 90 655 213 10 655 212 00 655 213 00 Duty t Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
200.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% meric o continued ning by weight 5% c yarn or rubber 5% or more elast tion Impor than those of heading 60.01.
FIRST SCHEDULE aining by weightng 60.01 or 60.02.
Tariff DescripOther: - -- Of cotton -- Of man-made fibres -- Of other textile materials Knitted or crocheted fabrics of a width notexceeding 30 cm, contaior more of elastomerithread, other- Contyarn but not containing rubber thread - Other Knitted or crocheted fabrics of a width notexceeding 30 cm, other than those of headi- Of wool or fine animal hair - Of cotton - Of synthetic fibres 00.
04.
20 Tariff No.
0 6001.91.00 6001.92.00 6001.99.00 66002.90.00 6003.10.00 6003.20.00 6003.30.00 04.
20H.
S.
Code 6001.91 6001.92 6001.99 06 6002.90 6003.10 6003.20 6003.30 ng HeadiNo.
60.02 60.03 567 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 655 213 40 655 213 90 655 221 00 655 229 00 655 231 00 655 232 10 655 232 00 Duty t Shs.
6.00 per Kg or 25% Shs.6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per sq.m or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% continued 04 ning by weight 5% 5% or more of ontaining rubber c yarn or rubber tion Impor than those of heading 60.01.
by weightd or bleached FIRST SCHEDULE yarn but not c Tariff Descrip- Of artificial fibres - Other Knitted or crocheted fabrics of a width exceeding 30 cm, contaior more of elastomerithread, otherContaining elastomericthread Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.Unbleache - - Other - Of wool or fine animal hair - Of cotton: -- -- Dyed Tariff No.
6003.40.00 6003.90.00 6004.90.00 6005.10.00 6005.22.00 H.
S.
Code 6003.40 6003.90 6004.10 6004.10.00 6004.90 6005.10 6005.21 6005.21.00 6005.22 ng HeadiNo.
60.04 60.05 [Issue 1] 568 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 655 233 00 655 234 00 655 233 10 655 233 20 655 233 30 655 233 40 655 234 10 655 234 20 655 234 30 655 234 40 655 239 00 Duty t Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% continued tion Impor d or bleached d or bleached FIRST SCHEDULE Tariff Descrip-- Of yarns of different colours - Of synthetic fibres: Unbleache-- Of yarns of different colours - Of artificial fibres: Unbleache-- Of yarns of different colours - Other -- Printed -- -- Dyed -- Printed -- -- Dyed -- Printed Tariff No.
6005.23.00 6005.24.00 6005.32.00 6005.33.00 6005.34.00 6005.42.00 6005.43.00 6005.44.00 6005.90.00 H.
S.
Code 6005.23 6005.24 6005.31 6005.31.00 6005.32 6005.33 6005.34 6005.41 6005.41.00 6005.42 6005.43 6005.44 6005.90 ng HeadiNo.
569 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 655 291 00 655 292 10 655 292 00 655 293 00 655 294 00 655 293 10 655 293 20 655 293 30 655 293 40 655 294 10 Duty t Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% continued tion Impor d or bleached d or bleached d or bleached FIRST SCHEDULEtton: Tariff DescripOther knitted or crocheted fabrics.
- Of wool or fine animal hair - Of coUnbleache-- Of yarns of different colours - Of synthetic fibres: Unbleache-- Of yarns of different colours - Of artificial fibres: Unbleache -- -- Dyed -- Printed -- -- Dyed -- Printed -- Tariff No.
6006.10.00 6006.22.00 6006.23.00 6006.24.00 6006.32.00 6006.33.00 6006.34.00 H.
S.
Code 6006.10 6006.21 6006.21.00 6006.22 6006.23 6006.24 6006.31 6006.31.00 6006.32 6006.33 6006.34 6006.41 6006.41.00 ng HeadiNo.
60.06 [Issue 1] 570 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 655 294 20 655 294 30 655 294 40 655 290 00 Duty ion whose front is made from the t whose back is made from the same Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% Shs.
6.00 per Kg or 25% pieces made up, in respect of their outer surface, tcoat in addit red waiss of the set and continued usive of sleeves, consists of four or more panels, designed ed of two or three tion Impor the other component FIRST SCHEDULE s, trusses or the like (heading 90.21).
belt Tariff Descrip-- Dyed -- Of yarns of different colours -- Printed - Other surgical means a set of garments compos Tariff No.
6006.42.00 6006.43.00 6006.44.00 6006.90.00 appliances, bric and comprising suit of heading 62.12; term one suit coat or jacket the outer shell of which, exclto cover the upper part of the body, possibly with a tailosame fabric as the outer surface offabric as the lining of the suit coat or jacket; and GoodsWorn clothing or other worn articles of heading 63.09; or Orthopaedic The in identical fa- H.
S.
Code 6006.42 6006.43 6006.44 6006.90 CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED ng This Chapter applies only to made up knitted or crocheted articles.
This Chapter does not cover (a) (b) For the purposes of headings 61.03 and 61.04 HeadiNo.
Notes.1.- 2.- (c) 3.- (a) 571 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise fo onsidered of heading 07, 61.08 or 61.09), rs which may form a ion; they must also be e ll down at the back and colour and composition; they of trousers, breeches or shorts (other.
ted together (for example, two pairs of.
articles of heading 61.
onsisting and c trousers), the constituent lower part shall be one pair of th rounded tails hanging wethe jacket of which is relatively short at the front, does y, with the exception of pullov continued ic construction, colour and compositts, and of waistcoats which may also form a second upper lower part of the body and consisting of trousers, bib and fabric construction, style, rm ensemble does not apply to track suits, ze.
However, these components may have piping (a strip style to an ordinary jacket (though perhaps revealing more of he skirt or divided skirt, the other garments being cts, whether or not they fulfil all the above conditions (other than suits and wer part of the body the hips and hanging down behind; itations silk or imitation silk lapels r the lower part of the body are presen of garments FIRST SCHEDULE a set means nd of corresponding or compatible sis, comprising a plain jacket (cutaway) wi ensemble one garment designed to cover the lothan swimwear), a skirt or a divided skirt, having neither braces nor bibsmorning dresstriped trousers; evening dress (tailcoat), generally made of black fabric, not close and has narrow skirts cut in atdinner jacket suits, in which the jacket is similar inthe shirt front), but has shiny silk or imterm one garment designed to cover the upper part of the bodsecond upper garment in the sole context of twin segarment, and one or two different garments, designed to cover the brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
- All of the components of a suit must be of the same fabrof the same style afabric sewn into the seam) in a different fabric.
If several separate components to covetrousers or trousers and shorts, or a skirt or divided skirt and trousers or, in the case of womens or girls suits, tseparately.
The term suit includes the following sets of garmen- - - The composed of several pieces made up in identical fabric, put up for retail sale, and comprising - - All of the components of an ensemble must be of the samealso must be of corresponding or compatible size.
The te61.12.
(b) [Issue 1] 572 [Rev.
2012] CAP.
472 Customs and Excise e ion to entimetre in d waistband or other means of itches per linear c of tightening at the bottom of t ragraph (a) above and a type of means other headings of this Chapter are to be means articles for young children of a body height similar article, closed by a slide fastener (zipper), ist-level, one pair of breeches or one bib and brace in a fabric of the same texture, style and composition continued below the waist, with a ribbe average of less than 10 s two or three pieces, put up for retail sale and comprising x 10 cm.
Heading 61.05 does not cover sleeveless garments.
for skiing (cross-country or alpine).
They consist either of cover the upper and the lower parts of the body; in addit ; ed of a drawstring, ribbed waistband or otherclothing accessories means garments or sets of garments which, by their general appearanc FIRST SCHEDULE ion, and , classifiable both in heading 61.11 and in ski suitse garment designed toher or not extending above wa 11 garments and tcoat in addit, classifiable both in heading 61.13 and in other headings of this Chapter, excluding prima facie e same colour; they also must be of corresponding or compatible size.
cover garments withbabies rousers whetprima facie 09 does not expression one garment such as an anorak, wind-cheater, wind-jacket orpossibly with a waisone pair of toverall.
ki ensemble may also consist of an overall similar to the one mentioned in pa The not exceeding 86 cm; it also covers babies napkinsArticles which are,classified in heading 61.11.
a ski overall, that is, a one-piecsleeves and a collar the ski overall may have pockets or footstraps; or a ski ensemble, that is, a set of garments compos- - The spadded, sleeveless jacket worn over the overall.
All the components of a ski ensemble must be made up whether or not of th Heading 61.05 and 61.06 do not cover garments with pocketstightening at the bottom of the garment, or garments having aneach direction counted on an area measuring at least 10 cmHeading 61.the garment.For the purposes of heading 61.(b) For the purposes of heading 61.12, and texture, are identifiable as intended to be worn principally (a) (b) Garments which are, heading 61.11, are to be classified in heading 61.13.
4.- 5.- 6.- (a) 7.- 8.- 573 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise d of Unit Quantity Number Number Number Number Number No.
SITC 843 110 00 843 120 00 843 130 00 843 190 00 844 110 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued ys garments or as womens or girls garments are to be e at the front shall be regarded as mens or boys garments, anmens or girls garments.
These provisions do not apply where ercoats, car-coats, tion Impor FIRST SCHEDULEit is designed for one or other of the sexes.
Tariff DescripMens or boys overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03.
- Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials Womens or girls ovcapes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No.
61.04.
- Of wool or fine animal hair Tariff No.
6101.10.00 6101.20.00 6101.30.00 6101.90.00 6102.10.00 Garments which cannot be identified as either mens or boclassified in the headings covering womens or girls garments.
H.
S.
Code 6101.10 6101.20 6101.30 6101.90 6102.10 Garments of this Chapter designed for left over right closurthose designed for right over left closure at the front as wothe cut of the garment clearly indicates that Articles of this Chapter may be made of metal thread.
ng 9.- 10.- HeadiNo.
61.01 61.02 [Issue 1] 574 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 844 120 00 844 130 00 844 190 00 843 211 00 843 212 00 843 219 00 843 221 00 843 222 00 843 223 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% ackets, than continued b and brace overalls, tion Impor FIRST SCHEDULE Tariff Descrip Suits: Ensembles: - Of cotton - Of man-made fibres - Of other textile materials Mens or boys suits, ensembles, jblazers, trousers, bibreeches and shorts (otherswimwear), knitted or crocheted.
- -- Of wool or fine animal hair -- Of synthetic fibres -- Of other textile materials - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres Tariff No.
6102.20.00 6102.30.00 6102.90.00 6103.11.00 6103.12.00 6103.19.00 6103.21.00 6103.22.00 6103.23.00 H.
S.
Code 6102.20 6102.30 6102.90 6103.11 6103.12 6103.19 6103.21 6103.22 6103.23 ng HeadiNo.
61.03 575 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 843 229 00 843 231 00 843 232 00 843 233 00 843 239 00 843 241 00 843 242 00 843 243 00 843 249 00 Duty t Each Shs.
500.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued ers: tion Impor FIRST SCHEDULE Tariff Descrip-- Of other textile materials - Jackets and blaz-- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials Tariff No.
6103.29.00 6103.31.00 6103.32.00 6103.33.00 6103.39.00 6103.41.00 6103.42.00 6103.43.00 6103.49.00 H.
S.
Code 6103.29 6103.31 6103.32 6103.33 6103.39 6103.41 6103.42 6103.43 6103.49 ng HeadiNo.
[Issue 1] 576 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 844 211 00 844 212 00 844 213 00 844 219 00 844 221 00 844 222 00 844 223 00 844 229 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% than continued ensembles, rls suits, tion Impor FIRST SCHEDULE Tariff DescripSuits: Ensembles: Womens or gijackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (otherswimwear), knitted or crocheted.
- -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials Tariff No.
6104.11.00 6104.12.00 6104.13.00 6104.19.00 6104.21.00 6104.22.00 6104.23.00 6104.29.00 H.
S.
Code 6104.11 6104.12 6104.13 6104.19 6104.21 6104.22 6104.23 6104.29 ng HeadiNo.
61.04 577 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 844 231 00 844 232 00 844 233 00 844 239 00 844 241 00 844 242 00 844 243 00 844 244 00 844 249 00 844 251 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued ers: tion Impor FIRST SCHEDULE Tariff Descrip- Jackets and blazDresses: -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of artificial fibres -- Of other textile materials - Skirts and divided skirts: -- Of wool or fine animal hair Tariff No.
6104.31.00 6104.32.00 6104.33.00 6104.39.00 6104.41.00 6104.42.00 6104.43.00 6104.44.00 6104.49.00 6104.51.00 H.
S.
Code 6104.31 6104.32 6104.33 6104.39 6104.41 6104.42 6104.43 6104.44 6104.49 6104.51 ng HeadiNo.
[Issue 1] 578 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 844 252 00 844 253 00 844 259 00 844 261 00 844 262 00 844 263 00 844 269 00 843 710 00 843 791 00 843 799 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% tted or continued tion Impor FIRST SCHEDULE Tariff Descrip-- Of cotton -- Of synthetic fibres -- Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials Mens or boys shirts, knicrocheted.
- Of cotton - Of man-made fibres - Of other textile materials Tariff No.
6104.52.00 6104.53.00 6104.59.00 6104.61.00 6104.62.00 6104.63.00 6104.69.00 6105.10.00 6105.20.00 6105.90.00 H.
S.
Code 6104.52 6104.53 6104.59 6104.61 6104.62 6104.63 6104.69 6105.10 6105.20 6105.90 ng HeadiNo.
61.05 579 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 844 710 00 844 720 00 844 790 00 843 811 00 843 812 00 843 819 00 843 821 00 843 822 00 Duty t Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% d briefs, continued ants, p milar articles, knitted or jamas: tion Impor FIRST SCHEDULE shirts and py Tariff DescripWomens or girls blouses, shirts anshirt-blouses, knitted or crocheted.- Of cotton - Of man-made fibres - Of other textile materials Mens or boys undernightshirts, pyjamas, bathrobes, dressing gowns and sicrocheted.
- Underpants and briefs: -- Of cotton -- Of man-made fibres -- Of other textile materials - Night-- Of cotton -- Of man-made fibres Tariff No.
6106.10.00 6106.20.00 6106.90.00 6107.11.00 6107.12.00 6107.19.00 6107.21.00 6107.22.00 H.
S.
Code 6106.10 6106.20 6106.90 6107.11 6107.12 6107.19 6107.21 6107.22 ng HeadiNo.
61.06 61.07 [Issue 1] 580 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 843 829 00 843 891 00 843 892 00 843 899 00 844 811 00 844 819 00 844 821 00 844 822 00 844 829 00 Duty t Each Shs.
150.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% continued tion Impor dressing gowns and similar FIRST SCHEDULE Tariff DescripOther: -- Of other textile materials - -- Of cotton -- Of man-made fibres -- Of other textile materials Womens or girls slips, petticoats, briefs,panties, nightdresses, pyjamas, negliges, bathrobes,articles, knitted or crocheted.
- Slips and petticoats: -- Of man-made fibres -- Of other textile materials - Briefs and panties: -- Of cotton -- Of man-made fibres -- Of other textile materials Tariff No.
6107.29.00 6107.91.00 6107.92.00 6107.99.00 6108.11.00 6108.19.00 6108.21.00 6108.22.00 6108.29.00 H.
S.
Code 6107.29 6107.91 6107.92 6107.99 6108.11 6108.19 6108.21 6108.22 6108.29 ng HeadiNo.
61.08 581 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 844 831 00 844 832 00 844 839 00 844 891 00 844 892 00 844 899 00 845 410 00 845 490 00 845 310 00 Duty t Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
100.00 or 35% continued tion Impor FIRST SCHEDULEdresses and pyjamas: Tariff Descrip- NightOther: -- Of cotton -- Of man-made fibres -- Of other textile materials - -- Of cotton -- Of man-made fibres -- Of other textile materials T-shirts, singlets and other vests, knitted or crocheted.
- Of cotton - Of other textile materials Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted.
- Of wool or fine animal hair: -- Of wool Tariff No.
6108.31.00 6108.32.00 6108.39.00 6108.91.00 6108.92.00 6108.99.00 6109.10.00 6109.90.00 6110.11.00 H.
S.
Code 6108.31 6108.32 6108.39 6108.91 6108.92 6108.99 6109.10 6109.90 6110.11 ng HeadiNo.
61.09 61.10 [Issue 1] 582 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 845 312 00 845 319 00 845 320 00 845 330 00 845 390 00 845 121 00 845 122 00 845 123 00 845 129 00 845 911 00 Duty t Each Shs.
100.00 or 35% Each Shs.
100.00 or 35% Each Shs.
100.00 or 35% Each Shs.
100.00 or 35% Each Shs.
100.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
100.00 or 35% continued tion Impor FIRST SCHEDULE Tariff Descrip-- Of Kashmir (cashmere) goats -- Other - Of cotton - Of man-made fibres - Of other textile materials Babies garments and clothing accessories, knitted or crocheted.
- Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials Track suits, ski suits and swimwear, knitted or crocheted.
- Track suits: -- Of cotton Tariff No.
6110.12.00 6110.19.00 6110.20.00 6110.30.00 6110.90.00 6111.10.00 6111.20.00 6111.30.00 6111.90.00 6112.11.00 H.
S.
Code 6110.12 6110.19 6110.20 6110.30 6110.90 6111.10 6111.20 6111.30 6111.90 6112.11 ng HeadiNo.
61.11 61.12 583 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 845 912 00 845 919 00 845 920 00 845 621 00 845 629 00 845 641 00 845 649 00 845 240 00 845 991 00 845 992 00 Duty t Each Shs.
100.00 or 35% Each Shs.
100.00 or 35% Each Shs.
100.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued tion Impor made up of knitted or FIRST SCHEDULE , Tariff Descrip-- Of synthetic fibres -- Of other textile materials - Ski suits - Mens or boys swimwear: -- Of synthetic fibres -- Of other textile materials - Womens or girls swimwear: -- Of synthetic fibres -- Of other textile materials Garmentscrocheted fabrics of heading 59.03, 59.06 or 59.07.
Other garments, knitted or crocheted.
- Of wool or fine animal hair - Of cotton Tariff No.
6112.12.00 6112.19.00 6112.20.00 6112.31.00 6112.39.00 6112.41.00 6112.49.00 6113.00.00 6114.10.00 6114.20.00 H.
S.
Code 6112.12 6112.19 6112.20 6112.31 6112.39 6112.41 6112.49 6114.10 6114.20 ng HeadiNo.
61.13 6113.00 61.14 [Issue 1] 584 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Pair Pair Pair Pair No.
SITC 845 993 00 845 999 00 846 211 00 846 212 00 846 219 00 846 220 00 846 291 00 846 292 00 846 293 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% ngs for continued rn less than 67 a tion Impor 67 decitex -length or knee-length hosiery, ery, including stockinfull FIRST SCHEDULE uring per single y Tariff Descrip Women's Other: - Of man-made fibres - Of other textile materials Panty hose, tights, stockings, socks and other hosivaricose veins and footwear without applied soles, knitted or crocheted.
- Panty hose and tights: -- Of synthetic fibres, measuring per single yarn less tha-- Of synthetic fibres, measuring per single yarn 67 decitex or more -- Of other textile materials - measdecitex - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres Tariff No.
6114.30.00 6114.90.00 6115.11.00 6115.12.00 6115.19.00 6115.91.00 6115.92.00 6115.93.00 H.
S.
Code 6114.30 6114.90 6115.11 6115.12 6115.19 6115.20 6115.20.00 6115.91 6115.92 6115.93 ng HeadiNo.
61.15 585 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Pair Pair Pair Pair Pair Pair Number Number No.
SITC 846 299 00 846 910 00 846 921 00 846 922 00 846 923 00 846 929 00 846 930 00 846 940 00 Duty t Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
40.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% h continued of clothing ents or m tion Impor FIRST SCHEDULE made up clothing accessories, Tariff DescripOther: -- Of other textile materials Gloves, mittens and mitts, knitted or crocheted.
- Impregnated, coated or covered witplastics or rubber - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials Otherknitted or crocheted; knitted or crocheted parts of garaccessories.
- Shawls, scarves, mufflers, mantillas, veils and the like - Ties, bow ties and cravats Tariff No.
6115.99.00 6116.10.00 6116.91.00 6116.92.00 6116.93.00 6116.99.00 6117.10.00 6117.20.00 H.
S.
Code 6115.99 6116.10 6116.91 6116.92 6116.93 6116.99 6117.10 6117.20 ng HeadiNo.
61.16 61.17 [Issue 1] 586 [Rev.
2012] CAP.
472 Customs and Excise of cles Unit Quantity Number Number No.
SITC 846 991 00 846 999 00 itted or crocheted arti n Duty ion whose front is made from the t whose back is made from the same of trousers, breeches or shorts (other Each Shs.
60.00 or 35% Each Shs.
40.00 or 35%.
pieces made up, in respect of their outer surface, tcoat in additonsisting red waiss of the set and and c continued usive of sleeves, consists of four or more panels, designed NG ACCESSORIES, NOT KNITTED OR CROCHETED ile fabric other than wadding, excluding ked of two or three tion Impor the other componentwer part of the body FIRST SCHEDULE s, trusses or the like (heading 90.21).
Tariff Descrip- Other accessories materials - Parts means a set of garments compos Tariff No.
6117.80.00 6117.90.00 bric and comprising "suit" term one suit coat or jacket the outer shell of which, exclto cover the upper part of the body, possibly with a tailosame fabric as the outer surface offabric as the lining of the suit coat or jacket; and one garment designed to cover the lothan swimwear), a skirt or a divided skirt, having neither braces nor bibs Worn clothing or other worn articles of heading 63.09; or Orthopaedic appliances, surgical beltThe in identical fa- - H.
S.
Code 6117.80 6117.90 ng CHAPTER 62 ARTICLES OF APPAREL AND CLOTHI This Chapter applies only to made up articles of any text(other than those of heading 62.12).
This Chapter does not cover (a) (b) For the purposes of headings 62.03 and 62.04 HeadiNo.
Notes.1.- 2.- 3.- (a) 587 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise fo onsidered ion; they must also be .07 or 62.08) composed ll down at the back and colour and composition; they ted together (for example, two pairs of articles of heading 62 th rounded tails hanging wethe jacket of which is relatively short at the front, does its and means articles for young children of a body height trousers), the constituent lower part shall be one pair of ubody, with the exception of waistcoats which may also lower part of the body and consisting of trousers, bib and fabric construction, style, "ensemble" does not apply to track suits or ski suits, of continued ic construction, colour and compositze.
However, these components may have piping (a strip he skirt or divided skirt, the other garments being c style to an ordinary jacket (though perhaps revealing more of ents, whether or not they fulfil all the above conditions ; the hips and hanging down behind; r the lower part of the body are presenclothing accessories" or girls' suits, tabric, put up for retail sale, and comprising FIRST SCHEDULE al f must be of the same fabr " a set of garments (other than s 09 nd of corresponding or compatible si means s, comprising a plain jacket (cutaway) wi"babies' garments and "ensemble" morning dresstriped trousers; evening dress (tailcoat), generally made of black fabric, not close and has narrow skirts cut in atdinner jacket suits, in which the jacket is similar inthe shirt front), but has shiny silk or imitation silk lapels.
term one garment designed to cover the upper part of the form a second upper garment, and one or two different garments, designed to cover the brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
expression All of the components of a "suitof the same style afabric sewn into the seam) in a different fabric.
If several separate components to covetrousers or trousers and shorts, or a skirt or divided skirt and trousers or, in the case of women'sseparately.
The term "suit" includes the following sets of garm- - - The of several pieces made up in identic- - All of the components of an ensemble must be of the samealso must be of corresponding or compatible size.
The term heading 62.11.
The not exceeding 86 cm; it also covers babies' napkins For the purposes of heading 62.
(b) 4.- (a) [Issue 1] 588 [Rev.
2012] CAP.
472 Customs and Excise dd the 14.
e and a type of provisions do not apply where which, by their general appearance paragraph (a) abov other headings of this Chapter are to be similar article, closed by a slide fastener (zipper), ist-level, one pair of breeches or one bib and brace in a fabric of the same texture, style and composition continued two or three pieces, put up for retail sale and comprising for skiing (cross-country or alpine).
They consist either of cover the upper and the lower parts of the body; in addition to e at the front shall be regarded as men's or boys' garments, anmen's or girls' garments.
These ents or as women's or girls' garments are to be classified in ed of milar to the one mentioned in ately square, of which no side exceeds 60 cm, are to be classifie means garments or sets of garments FIRST SCHEDULE ion, and hiefs of which any side exceeds 60 cm are to be classified in heading 62.it is designed for one or other of the sexes.
s or boys' garm , classifiable both in heading 62.09 and in "ski suits"her or not extending above wa , classifiable both in heading 62.10 and in other headings of this Chapter, excluding tcoat in addit prima facie e same colour; they also must be of corresponding or compatible size.
ified as either men' prima facie rousers whet one garment such as an anorak, wind-cheater, wind-jacket orpossibly with a waisone pair of toverall.
Articles which are,classified in heading 62.09.
a "ski overall", that is, a one-piece garment designed tosleeves and a collar the ski overall may have pockets or footstraps; or a "ski ensemble", that is, a set of garments compos- - The "ski ensemble" may also consist of an overall sipadded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up whether or not of th (b) Garments which are, heading 62.09, are to be classified in heading 62.10.For the purposes of heading 62.11, and texture, are identifiable as intended to be worn principally (a) (b) Scarves and articles of the scarf type, square or approximas handkerchiefs (heading 62.13).
HandkercGarments of this Chapter designed for left over right closurthose designed for right over left closure at the front as wothe cut of the garment clearly indicates that Articles of this Chapter may be made of metal thread.
5.- 6.- 7.- 8.- Garments which cannot be identheadings covering women's or girls' garments.
9.- 589 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 841 110 00 841 121 00 841 123 00 841 129 00 841 191 00 841 192 00 841 193 00 841 199 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued tion Impor FIRST SCHEDULE ng 62.03.
Tariff Descrip Other: Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of headi- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: -- Of wool or fine animal hair -- Of cotton -- Of man-made fibres - -- Of other textile materials -- Of wool or fine animal hair -- Of cotton -- Of man-made fibres -- Of other textile materials Tariff No.
6201.11.00 6201.12.00 6201.13.00 6201.19.00 6201.91.00 6201.92.00 6201.93.00 6201.99.00 H.
S.
Code 6201.11 6201.12 6201.13 6201.19 6201.91 6201.92 6201.93 6201.99 ng HeadiNo.
62.01 [Issue 1] 590 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 842 111 00 842 112 00 842 113 00 842 119 00 842 191 00 842 192 00 842 193 00 842 199 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued ncluding ski- ercoats, car-coats, tion Impor FIRST SCHEDULE ng 62.04.
Tariff Descrip- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: Other: Women's or girls' ovcapes, cloaks, anoraks (ijackets), wind-cheaters, wind-jackets and similar articles, other than those of headi-- Of wool or fine animal hair -- Of cotton -- Of man-made fibres -- Of other textile materials - -- Of wool or fine animal hair -- Of cotton -- Of man-made fibres -- Of other textile materials Tariff No.
6202.11.00 6202.12.00 6202.13.00 6202.19.00 6202.91.00 6202.92.00 6202.93.00 6202.99.00 H.
S.
Code 6202.11 6202.12 6202.13 6202.19 6202.91 6202.92 6202.93 6202.99 ng HeadiNo.
62.02 591 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 841 210 00 841 221 00 841 229 00 841 231 00 841 232 00 841 233 00 841 239 00 841 310 00 841 320 00 Duty t Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% than continued b and brace overalls, ers: tion Impor FIRST SCHEDULE Tariff DescripSuits: Ensembles: Men's or boys' suits, ensembles, jackets,blazers, trousers, bibreeches and shorts (otherswimwear).
- -- Of wool or fine animal hair -- Of synthetic fibres -- Of other textile materials - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials - Jackets and blaz-- Of wool or fine animal hair -- Of cotton Tariff No.
6203.11.00 6203.12.00 6203.19.00 6203.21.00 6203.22.00 6203.23.00 6203.29.00 6203.31.00 6203.32.00 H.
S.
Code 6203.11 6203.12 6203.19 6203.21 6203.22 6203.23 6203.29 6203.31 6203.32 ng HeadiNo.
62.03 [Issue 1] 592 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 841 330 00 841 390 00 841 410 00 841 420 00 841 430 00 841 490 00 842 211 00 842 212 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% than continued ensembles, rls' suits, tion Impor FIRST SCHEDULE Tariff Descrip- Trousers, bib and brace overalls, breeches and shorts: Suits: -- Of synthetic fibres -- Of other textile materials -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials Women's or gijackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (otherswimwear).
- -- Of wool or fine animal hair -- Of cotton Tariff No.
6203.33.00 6203.39.00 6203.41.00 6203.42.00 6203.43.00 6203.49.00 6204.11.00 6204.12.00 H.
S.
Code 6203.33 6203.39 6203.41 6203.42 6203.43 6203.49 6204.11 6204.12 ng HeadiNo.
62.04 593 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 842 213 00 842 219 00 842 221 00 842 222 00 842 223 00 842 229 00 842 310 00 842 320 00 842 330 00 842 390 00 Duty t Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
500.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued ers: tion Impor FIRST SCHEDULE Tariff DescripEnsembles: -- Of synthetic fibres -- Of other textile materials - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials - Jackets and blaz-- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials Tariff No.
6204.13.00 6204.19.00 6204.21.00 6204.22.00 6204.23.00 6204.29.00 6204.31.00 6204.32.00 6204.33.00 6204.39.00 H.
S.
Code 6204.13 6204.19 6204.21 6204.22 6204.23 6204.29 6204.31 6204.32 6204.33 6204.39 ng HeadiNo.
[Issue 1] 594 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 842 410 00 842 420 00 842 430 00 842 440 00 842 490 00 842 510 00 842 520 00 842 530 00 842 590 00 842 610 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued tion Impor FIRST SCHEDULE Tariff DescripDresses: - -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of artificial fibres -- Of other textile materials - Skirts and divided skirts: -- Of wool or fine animal hair -- Of cotton -- Of synthetic fibres -- Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: -- Of wool or fine animal hair Tariff No.
6204.41.00 6204.42.00 6204.43.00 6204.44.00 6204.49.00 6204.51.00 6204.52.00 6204.53.00 6204.59.00 6204.61.00 H.
S.
Code 6204.41 6204.42 6204.43 6204.44 6204.49 6204.51 6204.52 6204.53 6204.59 6204.61 ng HeadiNo.
595 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number No.
SITC 842 620 00 842 630 00 842 690 00 841 591 00 841 510 00 841 592 00 841 599 00 842 710 00 842 720 00 842 730 00 842 740 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% d continued tion Impor FIRST SCHEDULE Tariff Descrip-- Of cotton -- Of synthetic fibres -- Of other textile materials Men's or boys' shirts.
- Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials Women's or girls' blouses, shirts anshirt-blouses.
- Of silk or silk waste - Of wool or fine animal hair - Of cotton - Of man-made fibres Tariff No.
6204.62.00 6204.63.00 6204.69.00 6205.10.00 6205.20.00 6205.30.00 6205.90.00 6206.10.00 6206.20.00 6206.30.00 6206.40.00 H.
S.
Code 6204.62 6204.63 6204.69 6205.10 6205.20 6205.30 6205.90 6206.10 6206.20 6206.30 6206.40 ng HeadiNo.
62.05 62.06 [Issue 1] 596 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 842 790 00 841 611 00 841 619 00 841 621 00 841 622 00 841 629 00 841 691 00 841 692 00 Duty t Each Shs.
150.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% continued tion Impor briefs, nightshirts, pyjamas, dressing gowns and similar FIRST SCHEDULEants, p Tariff Descrip- Underpants and briefs: other Other - Of other textile materials Men's or boys' singlets and other vests,underbathrobes,articles.
-- Of cotton -- Of other textile materials -night shirts and pajamas -- Of cotton -- Of man-made fibres - -- Of other textile materials - -- Of cotton -- Of man-made fibres Tariff No.
6206.90.00 6207.11.00 6207.19.00 6207.21.00 6207.22.00 6207.29.00 6207.91.00 6207.92.00 H.
S.
Code 6206.90 6207.11 6207.19 6207.21 6207.22 6207.29 6207.91 6207.92 ng HeadiNo.
62.07 597 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 841 699 00 842 811 00 842 819 00 842 821 00 842 822 00 842 829 00 842 891 00 842 892 00 Duty t Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
150.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% continued tion Impor dressing gowns and similar FIRST SCHEDULE dresses and pyjamas: Tariff Descrip- Slips and petticoats: Other: -- Of other textile materials Women's or girls' singlets and other vests,slips, petti-coats, briefs, panties, nightdresses, pyjamas, negliges,bathrobes,articles.
-- Of man-made fibres -- Of other textile materials - Night-- Of cotton -- Of man-made fibres -- Of other textile materials - -- Of cotton -- Of man-made fibres Tariff No.
6207.99.00 6208.11.00 6208.19.00 6208.21.00 6208.22.00 6208.29.00 6208.91.00 6208.92.00 H.
S.
Code 6207.99 6208.11 6208.19 6208.21 6208.22 6208.29 6208.91 6208.92 ng HeadiNo.
62.08 [Issue 1] 598 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 842 899 00 845 111 00 845 112 00 845 113 00 845 119 00 845 210 00 845 221 10 845 221 90 845 231 00 845 229 00 Duty t Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
200.00 or 35% 25% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% gn continued 11 to 6201.19 11 to 6202.19 tion Impor heading No.56.02 or 56.03 s or boys' garments FIRST SCHEDULE Tariff Descrip-- Of other textile materials Babies' garments and clothingaccessories.
- Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials Garments, made up of fabrics of headi56.02, 56.03, 59.03, 59.06 or 59.07.
- Of fabrics of- Other garments, of the type described in subheadings 6201.--- Diver's suits, other than sports clothing --- Other - Other garments, of the type described in subheadings 6202.- Other men' Tariff No.
6208.99.00 6209.10.00 6209.20.00 6209.30.00 6209.90.00 6210.10.00 6210.20.10 6210.20.90 6210.30.00 6210.40.00 H.
S.
Code 6208.99 6209.10 6209.20 6209.30 6209.90 6210.10 6210.20 6210.30 6210.40 ng HeadiNo.
62.09 62.10 599 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 845 239 00 845 610 00 845 630 00 845 810 00 845 871 00 845 872 00 845 873 00 845 879 00 845 891 00 845 892 00 Duty t Each Shs.
200.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
200.00 or 35% 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% continued wear; other m tion Impor FIRST SCHEDULE Tariff DescripSwimwear: - Other garments, men's or boys': Other women's or girls' garments: Track suits, ski suits and swigarments.
- -- Men's or boys' -- Women's or girls' - Ski suits -- Of wool or fine animal hair -- Of cotton -- Of man-made fibres -- Of other textile materials - Other garments, women's or girls': -- Of wool or fine animal hair Of cotton Tariff No.
6210.50.00 6211.11.00 6211.12.00 6211.20.00 6211.31.00 6211.32.00 6211.33.00 6211.39.00 6211.41.00 6211.42.00 H.
S.
Code 6210.50 6211.11 6211.12 6211.20 6211.31 6211.32 6211.33 6211.39 6211.41 6211.42 ng HeadiNo.
62.11 [Issue 1] 600 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 845 893 00 845 899 00 845 510 00 845 521 00 845 522 00 845 529 00 846 111 00 846 112 00 846 119 00 846 121 00 Duty t Each Shs.
200.00 or 35% Each Shs.
200.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% 35% 35% 35% Each Shs.
60.00 or 35% braces, continued milar articles corsets, rials: e tion Impor FIRST SCHEDULE Tariff DescripOf man-made fibres: Of other textile matBrassieres, girdles,suspenders, garters and siand parts thereof, whether or not knitted or crocheted.
- Brassieres - Girdles and panty-girdles- Corselettes - Other Handkerchiefs.
- Of silk or silk waste - Of cotton - Of other textile materials Shawls, scarves, mufflers, mantillas, veils and the like.
- Of silk or silk waste Tariff No.
6211.43.00 6211.49.00 6212.10.00 6212.20.00 6212.30.00 6212.90.00 6213.10.00 6213.20.00 6213.90.00 6214.10.00 H.
S.
Code 6211.43 6211.49 6212.10 6212.20 6212.30 6212.90 6213.10 6213.20 6213.90 6214.10 ng HeadiNo.
62.12 62.13 62.14 601 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Pair Number Kg No.
SITC 846 122 00 846 123 00 846 124 00 846 129 00 846 131 00 846 132 00 846 139 00 846 140 00 846 191 00 846 199 00 Duty t Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Each Shs.
60.00 or 35% Per pair Shs.
40.00 or 35% 35% 35% continued tion Impor FIRST SCHEDULE Tariff Descrip- Of wool or fine animal hair - Of synthetic fibres - Of artificial fibres - Of other textile materials Ties, bow ties and cravats.
- Of silk or silk waste - Of man-made fibres - Of other textile materials Gloves, mittens and mitts.
Other made up clothing accessories; parts of garments or of clothing accessories,other than those of heading 62.12.
- Accessories - Parts Tariff No.
6214.20.00 6214.30.00 6214.40.00 6214.90.00 6215.10.00 6215.20.00 6215.90.00 6216.00.00 6217.10.00 6217.90.00 H.
S.
Code 6214.20 6214.30 6214.40 6214.90 6215.10 6215.20 6215.90 6216.00 6217.10 6217.90 ng HeadiNo.
62.15 62.16 62.17 [Issue 1] 602 [Rev.
2012] CAP.
472 Customs and Excise with both of the following continued es mentioned above must comply cks or similar packings.
RAGS headings 57.01 to 57.05 and tapestries of heading 58.05; he articl FIRST SCHEDULE xtile materials hing articles, other than carpets of of Chapters 56 to 62; or 09 applies only to the following goodsClothing and clothing accessories, and parts thereof; Blankets and travelling rugs; Bed linen, table linen, toilet linen and kitchen linen; Furniswear and headgear of any material other than asbestos.
they must show signs of appreciable wear, and they must be presented in bulk or in bales, sa GoodsWorn clothing or other worn articles of heading 63.09.
Articles of te(i) (ii) (iii) (iv) FootIn order to be classified in this heading, trequirements (i) (ii) Sub-Chapter I applies only to made up articles, of any textile fabric.
Sub-Chapter I does not cover (a) (b) Heading 63.(a) (b) CHAPTER 63 - OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; Notes.1.- 2.- 3.- 603 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Sq.m Sq.m Sq.m No.
SITC 775 850 00 658 310 00 658 320 00 658 330 00 658 390 00 658 411 00 658 421 00 658 431 00 658 432 00 Duty t 25% 25% 25% 30% 25% 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% continued et linen and l han electric blankets) and han electric blankets) and han electric blankets) and travelling rugs e linen, toi tion Impor tabl FIRST SCHEDULE nen, i Tariff DescripBlankets and travelling rugs.
- Electric blankets - Blankets (other ttravelling rugs, of wool or of fine animal hair - Blankets (other ttravelling rugs, of cotton - Blankets (other ttravelling rugs, of synthetic fibres - Other blankets and Bed lkitchen linen.
- Bed linen, knitted or crocheted - Other bed linen, printed: -- Of cotton -- Of man-made fibres -- Of other textile materials Tariff No.
6301.10.00 6301.20.00 6301.30.00 6301.40.00 6301.90.00 6302.10.00 6302.21.00 6302.22.00 6302.29.00 H.
S.
Code 6301.10 6301.20 6301.30 6301.40 6301.90 6302.10 6302.21 6302.22 6302.29 ng HeadiNo.
63.01 63.02 [Issue 1] 604 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sq.m Sq.m Sq.m Kg Sq.m.Sq.m.Sq.m.Sq.m.
No.
SITC 658 429 00 658 433 00 658 439 00 658 440 00 658 450 00 658 461 00 658 462 00 658 469 00 Duty t Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% continued tion Impor FIRST SCHEDULE Tariff Descrip- Other bed linen: -- Of cotton -- Of man-made fibres -- Of other textile materials - Table linen, knitted or crocheted - Other table linen: -- Of cotton -- Of flax -- Of man-made fibres -- Of other textile materials Tariff No.
6302.31.00 6302.32.00 6302.39.00 6302.40.00 6302.51.00 6302.52.00 6302.53.00 6302.59.00 H.
S.
Code 6302.31 6302.32 6302.39 6302.40 6302.51 6302.52 6302.53 6302.59 ng HeadiNo.
605 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.
Sq.m.Sq.m.Sq.m.Sq.m.
Kg Kg Kg No.
SITC 658 471 00 658 479 00 658 481 00 658 482 00 658 489 00 658 511 00 658 512 00 658 513 00 Duty t Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% 25% 25% 25% or i continued apes) and interances.
tion Impor nen and kitchen linen, of terry ncluding dr FIRST SCHEDULE ns (i Tariff DescripOther: - Toilet litowelling or similar terry fabrics, of cotton - -- Of cotton -- Of flax -- Of man-made fibres -- Of other textile materials Curtaiblinds; curtain or bed val- Knitted or crocheted: -- Of cotton -- Of synthetic fibres -- Of other textile materials Tariff No.
6302.60.00 6302.91.00 6302.92.00 6302.93.00 6302.99.00 6303.11.00 6303.12.00 6303.19.00 H.
S.
Code 6302.60 6302.91 6302.92 6302.93 6302.99 6303.11 6303.12 6303.19 ng HeadiNo.
63.03 [Issue 1] 606 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sq.m.Sq.m.Sq.m.
Kg Sq.m.
Kg Sq.m.Sq.m.
No.
SITC 658 514 00 658 515 00 658 519 00 658 521 00 658 529 00 658 591 00 658 592 00 658 593 00 Duty t Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% 25% Per Sq.
m.
Shs.
12.00 or 25% 25% Per Sq.
m.
Shs.
12.00 or 25% Per Sq.
m.
Shs.
12.00 or 25% continued heted, of synthetic fibres tion Impor hing articles, excluding those s FIRST SCHEDULE Tariff DescripOther: Bedspreads: Other: - -- Of cotton -- Of synthetic fibres -- Of other textile materials Other furniof heading 94.04.
- -- Knitted or crocheted -- Other - -- Knitted or crocheted -- Not knitted or crocheted, of cotton -- Not knitted or croc Tariff No.
6303.91.00 6303.92.00 6303.99.00 6304.11.00 6304.19.00 6304.91.00 6304.92.00 6304.93.00 H.
S.
Code 6303.91 6303.92 6303.99 6304.11 6304.19 6304.91 6304.92 6304.93 ng HeadiNo.
63.04 607 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.
Number Number Number Number Number Number Number Number Number Number Number No.
SITC 658 599 00 658 110 00 658 120 00 658 132 00 658 133 00 658 139 00 658 190 00 658 211 00 658 212 00 658 219 00 658 221 00 658 222 00 Duty t 30% 25% 25% 30% 30% 25% 25% 25% 25% 25% 25% 25% ropylene p continued of a kind used for the thylene or poly crocheted, of other textile engs and sunblinds; tents; tion Impor rmediate bulk containers e awnings and sunblinds: FIRST SCHEDULE knitted or s: Tariff Descripmaterials Tent -- NotSacks and bags,packing of goods.
- Of jute or of other textile bast fibres ofheading 53.03 - Of cotton - Of man-made textile materials: -- Flexible int-- Other, of polystrip or the like -- Other - Of other textile materials Tarpaulins, awnisails for boats, sailboards or landcraft; camping goods.
- Tarpaulins,-- Of cotton -- Of synthetic fibres -- Of other textile materials - -- Of cotton -- Of synthetic fibres Tariff No.
6304.99.00 6305.10.00 6305.20.00 6305.32.00 6305.33.00 6305.39.00 6305.90.00 6306.11.00 6306.12.00 6306.19.00 6306.21.00 6306.22.00 H.
S.
Code 6304.99 6305.10 6305.20 6305.32 6305.33 6305.39 6305.90 6306.11 6306.12 6306.19 6306.21 6306.22 ng HeadiNo.
63.05 63.06 [Issue 1] 608 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Kg Kg Kg Kg Kg No.
SITC 658 229 00 658 231 00 658 239 00 658 241 00 658 249 00 658 291 00 658 299 00 658 920 00 658 931 00 658 939 00 658 990 00 269 010 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% Free 25% 25% Per Kg, Shs.
20.00 or 35% continued ic and yarn, sh-cloths, dusters and similar tion Impor di ting of woven fabrng and other worn articles.
FIRST SCHEDULE consisoidered tablecloths or serviettes, or Tariff DescripSails: Other: Floor-cloths, -- Of other textile materials - -- Of synthetic fibres -- Of other textile materials - Pneumatic mattresses: -- Of cotton -- Of other textile materials - -- Of cotton -- Of other textile materials Other made up articles, including dress patterns.
- cleaning cloths - Life-jackets and life-belts- Other Sets whether or not with accessories, for making up into rugs, tapestries, embrsimilar textile articles, put up in packings for retail sale.
Worn clothi Tariff No.
6306.29.00 6306.31.00 6306.39.00 6306.41.00 6306.49.00 6306.91.00 6306.99.00 6307.20.00 6307.90.00 6308.00.00 6309.00.00 H.
S.
Code 6306.29 6306.31 6306.39 6306.41 6306.49 6306.91 6306.99 6307.10 6307.10.00 6307.20 6307.90 6309.00 ng HeadiNo.
63.07 63.08 6308.00 63.09 609 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg No.
SITC 269 021 00 269 029 00 Duty 21); or t 15% 15% cles of paper, sheeting of plastics) without applied soles.
continued example, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, RED FEATHERS AND ARTICLES MADE THEREWITH; d, sewn or otherwise affixed or applied to the upper (Section tion Impor FIRST SCHEDULE cordage, rope or cables, of textile als.
12); Tariff DescripUsed or new rags, scrap twine, cordage, rope and cables and worn out artitwine,materi- Sorted - Other ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR hoe coverings of flimsy material (for Tariff No.
6310.10.00 6310.90.00 CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES able foot or swear of textile material, without an outer sole glueootwear of heading 63.09; H.
S.
Code 6310.10 6310.90 DisposThese products are classified according to their constituent material; FootXI); Worn fArticles of asbestos (heading 68.Orthopaedic footwear or other Orthopaedic appliances, or parts thereof (heading 90.
ng This Chapter does not cover (a) (b) (c) (d) (e) SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPA HeadiNo.
63.10 Notes.1.- [Issue 1] 610 [Rev.
2012] CAP.
472 Customs and Excise er act r external layer of rubber or est external surface area, no pression "sports footwear" headings) or buttons or other goods he greatest surface area in cont e in-guards or similar protective sportswear (Chapt h continued other textile products with an this provision, no account should be taken of any resulting ch as ankle patches, edging, ornamentation, buckles, tabs, be the material having treinforcements such as spikes, bars, nails, protectors o 6403.19 and 6404.11, the ex o has, or has provision for the attachment of, spikes, sprigs, ttached; sssified in their appropriatstituent material having the greatt12,, snowboard boots, wrestling boots, boxing boots and cycling not include pegs, protectors, eyelets, hooks, buckles, ornaments, FIRST SCHEDULE en to be the conen of accessories or 6402.19, 6403.
ice or roller skates ah ed eye; for the purpose of he goods of headings 41.07 and 41.12 to 41.14 er rial of the outer sole shall be taken e Toy footwear or skating boots wit95).
the terms "rubber" and "plastics" include woven fabrics or plastics being visible to the nakchange of colour; and the term "leather" refers to tthe material of the upper shall be takaccount being taken of accessories or reinforcements sueyelet stays or similar attachments; the constituent matwith the ground, no account being taksimilar attachments.
footwear which is designed for a sporting activity and stops, clips, bars or the like; skating boots, ski-boots and cross-country ski footwearshoes.
(f) For the purposes of heading 64.06, the term "parts" does braid, laces, pompons or other trimmings (which are to be claof heading 96.06.
For the purposes of this Chapt(a) (b) Subject to Note 3 to this Chapter (a) (b) For the purposes of subheadings 6402.12,applies only to (a) (b) 2.- 3.- 4.- Subheading Note.
1.- 611 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Pair Pair Pair Pair Pair Pair Pair Pair No.
SITC 851 110 00 851 311 00 851 312 00 851 319 00 851 210 00 851 239 10 851 239 90 851 321 00 Duty t 30% 30% 30% 30% 30% 15% Per Pair Shs.
60.00 or 35% Per Pair Shs.
60.00 or 35% es and nailing, continued cs, the uppers covering the of plugs iked athletic shoes or of plasti with outer soles and tion Impor with upper straps or thongs FIRST SCHEDULE of rubberring the ankle but not of rubber or plastics.
s wear incorporating a protective metal e footwears Tariff Descrip Other Other Footwear Waterproof footwear with outer solupperof which are neither fixed to the sole nor assembled by stitching, riveting,screwing, plugging or similar processes.
- Foottoe-cap - Other footwear: -- Covering the knee -- Covknee -- Other Otherupper- Sports footwear: -- Ski-boots, cross-country ski footwear and snowboard boots --- --- Football boots and sp--- - assembled to the sole by means Tariff No.
6401.10.00 6401.91.00 6401.92.00 6401.99.00 6402.12.00 6402.19.10 6402.19.90 H.
S.
Code 6401.10 6401.91 6401.92 6401.99 6402.12 6402.19 6402.20 6402.20.00 ng HeadiNo.
64.01 64.02 [Issue 1] 612 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Pair Pair Pair Pair Pair Pair Pair Pair Pair No.
SITC 851 130 00 851 322 00 851 329 00 851 220 00 851 249 10 851 249 90 851 410 00 851 420 00 851 150 00 Shs.
Duty t Pair Per Pair Shs.
60.00 or 35% Per 60.00 or 35% Per Pair Shs.
60.00 or 35% 30% 15% Per Pair Shs.
100.00 or 35% Per Pair Shs.
100.00 or 35% Per Pair Shs.
100.00 or 35% Per Pair Shs.
100.00 or 35% continued le er soles of leather, and tion Imporar, incorporating a protective ar, incorporating a protective FIRST SCHEDULEfootwe footwe cs, leather or composition leather wear with outwear made on a base or platform of Tariff Descripmetal toe-cap - Other footwear: Other Footwear with outer soles of rubber, plastiand uppers of leather.
- Sports footwear: snowboard boots Other Other uppers which consist of leather straps across the instep and around the big toe wood, not having an inner sole or a protective metal toe-cap -Other -- Covering the ank-- -- Ski-boots, cross-country ski footwear and -- --- Football boots and spiked athletic shoes --- -Foot-Foot-Other metal toe-cap Tariff No.
6402.91.00 6402.99.00 6403.12.00 6403.19.10 6403.19.90 6403.20.00 6403.30.00 H.
S.
Code 6402.30 6402.30.00 6402.91 6402.99 6403.12 6403.19 6403.20 6403.30 6403.40 6403.40.00 ng HeadiNo.
64.03 613 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Pair Pair Pair Pair Pair Pair Pair Pair No.
SITC 851 481 00 851 482 00 851 483 00 851 489 00 851 250 00 851 510 00 851 520 00 851 490 00 Shs.
Shs.
Duty t Pair Pair Per 100.00 or 35% Per Pair Shs.
100.00 or 35% Per 100.00 or 35% Per Pair Shs.
100.00 or 35% Per Pair Shs.
60.00 or 35% Per Pair Shs.
60.00 or 35% Per Pair Shs.
100.00 or 35% Per Pair Shs.
100.00 or 35% continued outer soles of leather: hle le tennis shoes, basketball tion Impor FIRST SCHEDULE wear with outer soles of leather or cs, leather or composition leather wear with outer soles of rubber or Tariff Descrip- Other footwear witOther - Other footwear: Other Footwear with outer soles of rubber,plastiand uppers of textile materials.
-Footplastics: shoes, gym shoes, training shoes and the like Other composition leather Other footwear.
leather -- Covering the ank-- -- Covering the ank-- -- Sports footwear;-- - Foot- With uppers of leather or composition Tariff No.
6403.51.00 6403.59.00 6403.91.00 6403.99.00 6404.11.00 6404.19.00 6404.20.00 6405.10.00 H.
S.
Code 6403.51 6403.59 6403.91 6403.99 6404.11 6404.19 6404.20 6405.10 ng HeadiNo.
64.04 64.05 [Issue 1] 614 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Pair Pair Kg Kg Kg Kg Kg Kg No.
SITC 851 590 00 851 700 00 851 910 00 851 920 10 851 920 20 851 920 90 851 991 00 851 990 00 Shs.
Duty t Pair Per 100.00 or 35% Per Pair Shs.
100.00 or 35% 25% 15% 15% 30% 25% 25% s continued rials e (including uppers tion Impor FIRST SCHEDULE ns and similar articles; gaiters, rs oe Tariff DescripOther --- For making football boots and spiked Other: - With uppers of textile mat- Parts of footwearwhether or not attached to soles other than outer soles); removable in-soles, heel cushileggings and similar articles, and partthereof.
- Uppers and parts thereof, other than stiffen- Outer soles and heels, of rubber or plastics --- For making sandals athletic shoes --- Other - -- Of wood -- Of other materials Tariff No.
6405.20.00 6405.90.00 6406.10.00 6406.20.10 6406.20.20 6406.20.90 6406.91.00 6406.99.00 H.
S.
Code 6405.20 6405.90 6406.10 6406.20 6406.91 6406.99 ng HeadiNo.
64.06 615 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Kg No.
SITC 657 610 00 657 620 00 848 410 00 848 420 00 Duty t 15% 15% Each Shs.
40.00 or 25% Each Shs.
40.00 or 25% s, m continued than those obtained simply by sewing strips in spirals.
sewing, other tion Imporhat bodies and hoods of felt, her headgear, plaited or made FIRST SCHEDULE and other felt headgear, made ot 12); or apes, plaited or made by hats ng 65.01, whether or not lined or and Tariff DescripHat-forms, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.
Hat-shassembling strips of any material, neitherblocked to shape, nor with made brinor lined, nor trimmed.
Felt from the hat bodies, hoods or plateaux of headitrimmed.
Hats by assembling strips of any material, whether or not lined or trimmed.
CHAPTER 65 HEADGEAR AND PARTS THEREOF Tariff No.
6501.00.00 6502.00.00 6503.00.00 6504.00.00 02 does not cover hat-shapes made by Worn headgear of heading 63.09; Asbestos headgear (heading 68.Dolls' hats, other toy hats or carnival articles of Chapter 95.
H.
S.
Code This Chapter does not cover (a) (b) (c) Heading 65.ng Notes.1.- 2.- HeadiNo.
65.01 6501.00 65.02 6502.00 65.03 6503.00 65.04 6504.00 [Issue 1] 616 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Number Kg Kg Kg Kg No.
SITC 848 431 00 848 439 00 848 440 00 848 450 00 848 491 00 848 499 00 848 480 00 Duty t 25% Each Shs.
40.00 or 25% Each Shs.
40.00 or 25% Each Shs.
40.00 or 25% 25% Each Shs.
40.00 or 25% 25% n ned or continued peaks and al, whether or not tion Impor FIRST SCHEDULE ands, linings, covers, hat headgear, whether or not li Tariff DescripHats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not istrips), whether or not lined or trimmed; hair-nets of any materilined or trimmed.
Other: - Hair-nets - Other Othertrimmed.
- Safety headgear - -- Of rubber or of plastics -- Of furskin -- Of other materials Head-bfoundations, hat frames,chinstraps, for headgear.
Tariff No.
6505.10.00 6505.90.00 6506.10.00 6506.91.00 6506.92.00 6506.99.00 6507.00.00 H.
S.
Code 6505.10 6505.90 6506.10 6506.91 6506.92 6506.99 ng HeadiNo.
65.05 65.06 65.07 6507.00 617 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise s of Unit Quantity Number Number Number Number No.
SITC 899 411 00 899 415 00 899 417 00 899 420 00 Duty t 25% 25% 25% 25% al, or covers, tassels, thongs, umbrella case g continued not fitted to, articles of heading 66.01 or 66.02 are to be G-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND but cks, whips, riding- PARTS THEREOF tion Imporilar umbrellas icks, seat-sti FIRST SCHEDULE ng-st ts, trimmings or accessories of textile materiTariff DescripOther: Umbrellas and sun umbrellas (includinwalking-stick umbrellas, garden umbrellas and similar umbrellas).
- Garden or sim- -- Having a telescopic shaft -- Other Walkicrops and the like.
and are not to be treated as forming part of those articles.
Tariff No.
6601.10.00 6601.91.00 6601.99.00 6602.00.00 of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
Measure walking-sticks or the like (heading 90.17); Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or GoodsH.
S.
Code 6601.10 6601.91 6601.99 This Chapter does not cover (a) (b) (c) Heading 66.03 does not cover paror the like, of any material.
Such goods presented with,classified separatelyng CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKINNotes.1.- 2.- HeadiNo.
66.01 66.02 6602.00 [Issue 1] 618 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg 04); No.
SITC 899 491 00 899 492 00 899 499 00 heading 94.
Duty t 15% 15% 15% continued bric (Section XI); g 66.01 or 66.02.
including frames mounted y filling or padding (for example, bedding of n tion Impor FIRST SCHEDULE Tariff DescripParts, trimmings and accessories of articles of Headi- Handles and knobs -Umbrella frames,on shafts (sticks) - Other ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR Tariff No.
6603.10.00 6603.20.00 6603.90.00 wear (Chapter 64); 01 does not cover H.
S.
Code 6603.10 6603.20 6603.90 Straining cloth of human hair (heading 59.11); Floral motifs of lace, of embroidery or other textile faFootHeadgear or hair-nets (Chapter 65); Toys, sports requisites or carnival articles (Chapter 95); or Feather dusters, powder-puffs or hair sieves (Chapter 96).
Articles in which feathers or down constitute onl ng CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; This Chapter does not cover (a) (b) (c) (d) (e) (f) Heading 67.(a) HeadiNo.
66.03 Notes.1.- 2.- 619 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of moulding, Unit Quantity Kg Kg Kg Kg No.
SITC 899 920 00 899 210 00 899 290 00 899 940 00 more than mere trimming or ned in one piece by herwise than by binding, glueing, Duty t 02.
15% 25% 25% 25% s al m , parts of continued ng of parts assembled ots other ani feathers or down constitute no l, wood or other materials, obtai gs or the like.
tion Impor , dressed, thinned, bleached or FIRST SCHEDULE hair Tariff DescripSkins and other parts of birds with their feathers or down, featherfeathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes).
Artificial flowers, foliage and fruit and partthereof; articles made of artificial flowers, foliage or fruit.
- Of plastics - Of other materials Human otherwise worked; wool orhair or other textile materials, prepared for use in making wi her or similar methods.
Tariff No.
6701.00.00 6702.10.00 6702.90.00 6703.00.00 02 does not cover Articles of apparel or clothing accessories in which padding; or Artificial flowers or foliage or parts thereof or made up articles of heading 67.Articles of glass (Chapter 70); or Artificial flowers, foliage or fruit of pottery, stone, metaforging, carving, stamping or other process, or consistifitting into one anotH.
S.
Code 6701.00 6702.10 6702.90 (b) (c) Heading 67.(a) (b) ng 3.- HeadiNo.
67.01 67.02 67.03 6703.00 [Issue 1] 620 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 899 951 00 899 953 00 899 955 00 899 959 00 (for example, paper and Duty fabric coated or covered with mica t 25% 25% 25% 25% heading 48.10 or 48.11 continued ke, of human e materials; il rd of ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC MENT, ASBESTOS, MICA OR SIMILAR MATERIALS materials: , bituminised or asphalted paper and paperboard); tion Impor fabric of Chapter 56 or 59 (for example, FIRST SCHEDULE false beards, eyebrows and PRODUCTS; GLASS AND GLASSWARE Tariff Descrip Wigs, eyelashes, switches and the lor animal hair or of textiarticles of human hair not elsewhere specified or included.
- Of synthetic textile-- Complete wigs -- Other - Of human hair - Of other materials Tariff No.
6704.11.00 6704.19.00 6704.20.00 6704.90.00 of Chapter 25; H.
S.
Code 6704.11 6704.19 6704.20 6704.90 Goods Coated, impregnated or covered paper and paperboapaperboard coated with mica powder or graphiteCoated, impregnated or covered textile powder, bituminised or asphalted fabric); Articles of Chapter 71; ng CHAPTER 68 ARTICLES OF STONE, PLASTER, CE This Chapter does not cover (a) (b) (c) (d) Headi No.
67.04 SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT,Notes.1.- 621 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise o of Unit Quantity Kg heading 96.06 (for No.
or ofrieties of stone referred tSITC 661 310 00 a er 96, drawing slates); or Duty t only to the v 15% of continued ied in Note 2 (b) to Chapt(for example, quartzite, flint, dolomite and steatite) similarly agstones, ils) or No.
96.10 (for example,ate).
, of natural stone e, lamps and lighting fittings, prefabricated buildings); tion Impor FIRST SCHEDULE rbstones and fl cu er 82; 46) or fittings of insulating material of heading 85.47; ed monumental or building stone" applies not 18); Tariff DescripSetts,natural stone (except slWorked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules,chippings and powder(including slate).
(heading 85.
Tariff No.
6801.00.00 Tools or parts of tools, of ChaptLithographic stones of heading 84.42; Electrical insulatorsDental burrs (heading 90.Articles of Chapter 91 (for example, clocks and clock cases); Articles of Chapter 94 (for example, furniturArticles of Chapter 95 (for example, toys, games and sports requisites); Articles of heading 96.02, if made of materials specifexample, buttons).
No.
96.09 (for example, slate pencArticles of Chapter 97 (for example, works of art).
H.
S.
Code (e) (f) (g) (h) (ij) (k) (l) (m) (n) In heading 68.02 the expression "workin heading 25.15 or 25.16 but also to all other natural stone worked; it does not, however, apply to slate.
ng 2.- HeadiNo.
68.01 6801.00 68.02 [Issue 1] 622 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 661 330 00 661 340 00 661 351 00 661 352 00 661 359 00 661 361 00 661 392 10 661 392 90 661 393 00 661 399 00 661 320 00 Duty t 15% 15% 15% 15% 15% 15% 5% 15% 15% 15% 15% continued luding square), the largest tion Impor e and articles of slate or of FIRST SCHEDULE slat ed in a square the side of which is less Tariff Descrip-Other monumental or building stone and Other: -Tiles, cubes and similar articles, whether or not rectangular (incsurface area of which is capable of being enclosthan 7 cm; artificially coloured granules, chippings and powder.
articles thereof, simply cut or sawn, with a flat or even surface: -- Marble, travertine and alabaster -- Other calcareous stone -- Granite -- Other stone - -- Marble, travertine and alabaster -- Other calcareous stone --- Balls for crushing mills --- Other -- Granite -- Other stone Worked agglomerated slate.
Tariff No.
6802.10.00 6802.21.00 6802.22.00 6802.23.00 6802.29.00 6802.91.00 6802.92.10 6802.92.90 6802.93.00 6802.99.00 6803.00.00 H.
S.
Code 6802.10 6802.21 6802.22 6802.23 6802.29 6802.91 6802.92 6802.93 6802.99 ng HeadiNo.
68.03 6803.00 623 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 663 110 00 663 121 00 663 122 00 663 123 00 663 130 00 663 210 00 663 230 00 Duty t 25% 25% 35% 25% 35% 25% 25% continued polishing, trueing or cs, with or without of other materials, and grindstones for milling, ed synthetic or natural tion Impor FIRST SCHEDULEng, sharpening, on a base of textile material, of Tariff DescripMillstones, grindstones, grinding wheels and the like, without frameworks, forgrindicutting, hand sharpening or polishing stones, and parts thereof, of natural stone,of agglomerated natural or artificial abrasives, or of ceramiparts of other materials.
Millstones grinding or pulping - Other millstones, grindstones, grinding wheels and the like: diamond -- Of other agglomerated abrasives or of ceramics Natural or artificial abrasive powder or grain,paper, of paperboard orwhether or not cut to shape or sewn or otherwise made up.
- --Of agglomerat-- Of natural stone - Hand sharpening or polishing stones - On a base of woven textile fabric only - On a base of paper or paperboard only Tariff No.
6804.21.00 6804.22.00 6804.23.00 6804.30.00 6805.10.00 6805.20.00 H.
S.
Code 6804.10 6804.10.00 6804.21 6804.22 6804.23 6804.30 6805.10 6805.20 ng HeadiNo.
68.04 68.05 [Issue 1] 624 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 663 290 00 663 510 00 663 520 00 663 530 00 661 811 00 661 819 00 661 820 00 Duty t 35% 15% 15% 15% 15% 15% 25% al continued sulating or ne, expanded clays, tion Impor , rock wool and similar mineral of wood, agglomerated with FIRST SCHEDULE foamed slag and similar expanded nsulating, sound-i Tariff Descrip- On a base of other materials Slag wool, rock wool and similar mineralwools; exfoliated vermiculite, expanded clays,mineral materials; mixtures and articles of heat-isound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69.
- Slag woolwools (including intermixtures thereof), in bulk, sheets or rolls - Exfoliated vermiculitfoamed slag and similar expanded mineral materials (including intermixtures thereof) - Other Articles of asphalt or of similar materi(for example, petroleum bitumen or coal tar pitch).
- In rolls - Other Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste,cement, plaster or other mineral binders.
Tariff No.
6805.30.00 6806.10.00 6806.20.00 6806.90.00 6807.10.00 6807.90.00 6808.00.00 H.
S.
Code 6805.30 6806.10 6806.20 6806.90 6807.10 6807.90 6808.00 ng HeadiNo.
68.06 68.07 68.08 625 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 663 311 00 663 315 00 663 319 00 663 321 00 663 329 00 663 330 00 663 349 10 663 349 90 661 831 00 Duty t 15% 15% 15% 25% 25% 25% 15% 25% 25% continued tion Imporaster.
FIRST SCHEDULE Tariff DescripArticles of plaster or of compositions based on pl- Boards, sheets, panels, tiles and similar articles, not ornamented:paperboard only Articles of cement, of concrete or of artificial stone, whether or not reinforced.
- Tiles, flagstones, bricks and similar articles: - Other articles: building or civil engineering Other Articles of asbestos-cement, of cellulose fibre-cement or the like.
-- Faced or reinforced with paper or -- Other - Other articles -- Building blocks and bricks -- Other -- Prefabricated structural components for - --- Railings and railways' sleepers --- Other - Corrugated sheets Tariff No.
6809.11.00 6809.19.00 6809.90.00 6810.11.00 6810.19.00 6810.91.00 6810.99.10 6810.99.90 6811.10.00 H.
S.
Code 6809.11 6809.19 6809.90 6810.11 6810.19 6810.91 6810.99 6811.10 ng HeadiNo.
68.09 68.10 68.11 [Issue 1] 626 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 661 832 00 661 833 00 661 839 00 663 815 00 663 816 00 663 817 00 663 819 00 663 821 00 Duty t 25% 15% 25% 15% 15% 15% 15% 25% continued bres; mixtures with footwear, gaskets), not Mounted, for tion Impor hing accessories, footwear and ed asbestos fibre jointing, in FIRST SCHEDULE s ed ng, headgear, washers, pads),n Tariff Descrip- Other sheets, panels, tiles and similar articles - Tubes, pipes and tube or pipe fittings - Other articles Fabricated asbestos fia basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothiwhether or not reinforced, other than goods of heading 68.11 or 68.13.
- Clothing, clotheadgear - Paper, millboard and felt - Compressheets or rolls - Other Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs,brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combi- Brake linings and pads Tariff No.
6811.20.00 6811.30.00 6811.90.00 6812.50.00 6812.60.00 6812.70.00 6812.90.00 6813.10.00 H.
S.
Code 6811.20 6811.30 6811.90 6812.50 6812.60 6812.70 6812.90 6813.10 ng HeadiNo.
68.12 68.13 627 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 663 829 00 663 351 00 663 359 00 663 360 00 663 370 00 663 380 00 663 390 00 Duty t 15% 15% 15% Free 15% 15% 15% continued econstituted of other mineral tion Imporca and articles of mica, and strips of agglomerated or sewhere specified or included.
FIRST SCHEDULE tituted mica, whether or not on a aining magnesite, dolomite or chromite Tariff Descrip- Other Worked miincluding agglomerated or rmica, whether or not on a support of paper, paperboard or other materials.
- Plates, sheets reconssupport - Other Articles of stone orsubstances (including carbon fibres, articles of carbon fibres and articles of peat), not el- Non-electrical articles of graphite or other carbon - Articles of peat - Other articles: -- Cont-- Other Tariff No.
6813.90.00 6814.10.00 6814.90.00 6815.10.00 6815.20.00 6815.91.00 6815.99.00 H.
S.
Code 6813.90 6814.10 6814.90 6815.10 6815.20 6815.91 6815.99 ng HeadiNo.
68.14 68.15 [Issue 1] 628 [Rev.
2012] CAP.
472 Customs and Excise ng.
Headings 69.04 to 69.14 apply only to 14 (for example, smoking pipes); or continued or of heading 96.
ttings of insulating material of heading 85.47; e, lamps and lighting fittings, prefabricated buildings); FIRST SCHEDULE buttons) CHAPTER 69 CERAMIC PRODUCTS 46) or fi c products which have been fired after shapi (heading 85.
Products of heading 28.44; Articles of heading 68.04;Articles of Chapter 71 (for example, imitation jewellery); Cermets of heading 81.13; Articles of Chapter 82; Electrical insulatorsArtificial teeth (heading 90.21); Articles of Chapter 91 (for example, clocks and clock cases); Articles of Chapter 94 (for example, furniturArticles of Chapter 95 (for example, toys, games and sports requisites); Articles of heading 96.06 (for example,Articles of Chapter 97 (for example, works of art).
This Chapter applies only to ceramisuch products other than those classifiable in headings 69.01 to 69.03.
This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) Notes.1.- 2.- 629 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 662 310 00 662 321 00 662 322 00 662 329 00 663 710 00 Duty t5% Free 5% Free 15% lar s continued 3a mixture of O2 ) or of a mixture 2 tion Impor by weight more than 50% of ), of silica (SiO3by weight more than 50% of FIRST SCHEDULEocks, tiles and other ceramic O2 bl sed as MgO, CaO or Craining ceous fossil meals or of similar i Tariff Descripgoods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.
Refractory bricks, blocks, tiles and simirefractory ceramic constructional goods, other than those of siliceous fossil mealor similar siliceous earths.
more than 50% of the elements Mg, Ca or Cr, expresContalumina (Alor compound of these products Other refractory ceramic goods (for example, retorts, crucibles, muffles,nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of silsiliceous earths.graphite or other carbon or ofthese products Bricks, -Containing by weight, singly or together, - - Other -Containing Tariff No.
6901.00.00 6902.10.00 6902.90.00 H.
S.
Code 6902.10 6902.20 6902.20.00 6902.90 6903.10 6903.10.00 ng HeadiNo.
69.01 6901.00 69.02 69.03 [Issue 1] 630 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg 1000u Kg Kg Kg Kg Sq.m.
Sq.m.
No.
SITC 663 720 00 663 790 00 662 411 00 662 419 00 662 421 00 662 429 00 662 436 00 662 441 00 662 449 00 Duty t 15% 15% 25% 25% 25% 25% 25% Per Kg.
Shs.
5.00 or 25% Per Kg.
Shs.
10.00 or 25% ng, hearth ed in a continued ) 2 uctional goods.
guttering and ney-pots, cowls, mc flags and pavi tion Imporby weight more than 50% of ) or of a mixture or compound 3ks s; unglazed ceramic mosaic O2 FIRST SCHEDULE g tiles, chi cubes and similar articles, whether or n , Tariff Descrip-Containing alumina (Alof alumina and of silica (SiO-Other Ceramic building bricks, flooring blocks, support or filler tiles and the like.
- Building bric- Other Roofichimney liners, architectural ornaments and other ceramic constr- Roofing tiles - Other Ceramic pipes, conduits,pipe fittings.Unglazed ceramior wall tilecubes and the like, whether or not on a backing.
- Tilesnot rectangular, the largest surface area of which is capable of being enclossquare the side of which is less than 7 cm - Other Tariff No.
6903.90.00 6904.10.00 6904.90.00 6905.10.00 6905.90.00 6907.10.00 6907.90.00 H.
S.
Code 6903.20 6903.20.00 6903.90 6904.10 6904.90 6905.10 6905.90 6906.00 6906.00.00 6907.10 6907.90 ng HeadiNo.
69.04 69.05 69.06 69.07 631 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Sq.m.
Sq.m.Sq.m.
Kg Kg Kg Kg No.
SITC 662 451 00 662 459 10 662 459 90 663 911 00 633 912 00 633 915 00 663 919 00 Duty t Per Kg.
Shs.
5.00 or 25% Per Kg.
Shs.
10.00 or 5% Per Kg.
Shs.
10.00 or 25% 15% 15% 15% 15% d ed in a continued nd paving, hearth or uses; ceramic troughs, tion Impor l uses: a FIRST SCHEDULE cubes and similar articles, whether or agriculture; ceramic pots, jars an , n Tariff DescripGlazed ceramic flags awall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.
not rectangular, the largest surface area ofwhich is capable of being enclossquare the side of which is less than 7 cm Other --- Ceramic troughs, tubs and similatr receptacles of a kind used in agriculture --- Other Ceramic wares for laboratory, chemical or other technicaltubs and similar receptacles of a kind used isimilar articles of a kind used for the conveyance or packing of goods.
- Ceramic wares for laboratory, chemical or other technicor more on the Mohs scale - Tiles- -- Of porcelain or china -- Articles having a hardness equivalent to 9 -- Other -- Other Tariff No.
6908.10.00 6908.90.10 6908.90.90 6909.11.00 6909.12.00 6909.19.00 6909.90.00 H.
S.
Code 6908.10 6908.90 6909.11 6909.12 6909.19 6909.90 ng HeadiNo.
69.08 69.09 [Issue 1] 632 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Kg Kg Kg Kg Kg Kg No.
SITC 812 211 00 812 219 00 812 290 00 666 110 00 666 120 00 666 130 00 666 210 00 666 290 00 663 991 00 663 999 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% continued s and similar ns, wash basin bidets, water closet her ornamental ceramic tion Impor ng cisterns, urinal bleware, kitchenware, other FIRST SCHEDULE ta Tariff DescripCeramic sinks, wash basipedestals, baths,pans, flushisanitary fixtures.
- Of porcelain or china --- Flushing cisterns --- Other - Other Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
- Tableware and kitchenware - Other Ceramic household articles and toilet articles, other than of porcelain or china.
Statuettes and otarticles.
- Of porcelain or china - Other Other ceramic articles.
- Of porcelain or china - Other Tariff No.
6910.10.10 6910.10.90 6910.90.00 6911.10.00 6911.90.00 6912.00.00 6913.10.00 6913.90.00 6914.10.00 6914.90.00 H.
S.
Code 6910.10 6910.90 6911.10 6911.90 6913.10 6913.90 6914.10 6914.90 ng HeadiNo.
69.10 69.11 69.12 6912.00 69.13 69.14 633 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ga permanently fixed light they have the character of 46) or fittings of insulating material of heading or the like, havin means a microscopically thin coating of metal or of orbs, for example, infra-red light or improves the or other articles of Chapter 95 (excluding glass eyes abs continued and glazes, glass frit, other glass in the form of powder, (heading 85.name-plateser 95); or s it has undergone before annealing; h that heading whether or not rs podermic syringes, artificial eyes, thermometers, barometers, to retain a degree of transparency or translucency; or which vitrifiable enamelsmilar sprays or other articles of Chapter 96.
on of any proces FIRST SCHEDULE electrical insulatoer 90; 05; CHAPTER 70 GLASS AND GLASSWARE or example, metal oxide) whic of heading 85.44, absorbent, reflecting or non-reflecting layer or other articles of Chaptd vacuum flasks, scent or si of heading 32.07 (for example, or lighting fittings, illuminated signs, illuminated pression ex Goodsgranules or flakes); Articles of Chapter 71 (for example, imitation jewellery); Optical fibre cables85.47;Optical fibres, optically worked optical elements, hyhydrometersLampssource, or parts thereof of heading 94.Toys, games, sports requisites, Christmas tree ornaments without mechanisms for dolls or for other articles of ChaptButtons, fitteglass is not regarded as worked by reascutting to shape does not affect the classification of glass in sheets; the a chemical compound (freflecting qualities of the glass while still allowing it prevents light from being reflected on the surface of the glass.
This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) For the purposes of headings 70.03, 70.04 and 70.05 (a) (b) The products referred to in heading 70.06 remain classified inarticles.
Notes.1.- 2.- (c) 3.- [Issue 1] 634 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg only glass having a No.
O) content exceeding 2 SITC 664 111 00 664 119 00 664 121 00 664 122 00 664 123 00 means O or Na2 Duty t lead crystal 15% 15% 15% 15% 15% an alkaline oxide (K ked.
h continued means crospheres of than 60% but wit glass wools lass includes fused quartz and other fused silica.
on Impor he above specifications fall in heading 68.06.
s (other than mi l FIRST SCHEDULE) content exceeding 2% by weight.
3 ) content not less than 60% by weight; 2) content les2O221, 7013.31 and 7013.91, the expression ng 70.18), rods or tubes, unwor Tariff Descripti Tubes: 19, the expression Cullet and other waste and scrap of glass;glass in the mass: --- Enamel glass in the mass --- Other Glass in balheadi- Balls - Rods- -- Of fused quartz or other fused silica or a boric oxide (B which do not comply with tTariff No.
7001.00.10 7001.00.90 7002.10.00 7002.20.00 7002.31.00 Mineral wools with a silica (SiOMineral wools with a silica (SiO5% by weightMineral woolsH.S.
Code 7002.10 7002.20 7002.31 For the purposes of heading 70.(a) (b) Throughout the Nomenclature, the expression gFor the purposes of subheadings 7013.minimum lead monoxide (PbO) content by weight of 24%.
ng 4.- 5.- Subheading Note.
1.- HeadiNo.
70.01 7001.00 70.02 635 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Sq.m.
Sq.m.Sq.m.Sq.m.
Sq.m.
Sq.m.
No.
SITC 664 124 00 664 129 00 664 512 00 664 519 00 664 520 00 664 530 00 664 320 00 664 390 00 Duty t 15% 5% 15% 15% 15% 15% 15% 15% (body per Kelvin s6 continued in sheets or he mass (body not having an the mas n glass, in sheets, ng an absorbent, or roughout th tion Impor non-reflecting layer, but not FIRST SCHEDULE s, coloured t Tariff Descrip-- Of other glass having a linear coefficient ofexpansion not exceeding 5 10within a temperature range of 0C to 300C -- Other Cast glass and rolled glass,profiles, whetherabsorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Non-wired sheets: -- Coloured throughouttinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer -- Other - Wired sheets - Profiles Drawn glass and blowwhether or not havireflecting orotherwise worked.
- Glastinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer - Other glass Tariff No.
7002.32.00 7002.39.00 7003.12.00 7003.19.00 7003.20.00 7003.30.00 7004.20.00 7004.90.00 H.
S.
Code 7002.32 7002.39 7003.12 7003.19 7003.20 7003.30 7004.20 7004.90 ng HeadiNo.
70.03 70.04 [Issue 1] 636 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Sq.m.
Sq.m.Sq.m.Sq.m.Kg Kg Sq.m.
No.
SITC 664 411 00 664 415 00 664 419 00 664 420 00 664 910 00 664 711 00 664 719 00 Duty t 15% 15% 5% 15% 15% 25% 25% 05, (body s continued glass: r vessels reflecting or non- the masse worked, but not ng of toughened engraved, drilled, g 70.03, 70.04 or 70.ked,glass: n tion Impor rcraft, spacecraft o ass, in sheets, whether or not s headiisafety FIRST SCHEDULE of ng an absorbent, Tariff DescripFloat glass and surface ground or polished glhavireflecting layer, but not otherwise worked.
reflecting or non-reflecting layer - Other non-wired glass: tinted), opacified, flashed or merely surface ground bent, edge-worenamelled or otherwiframed or fitted with other materials.
Laminated - Non-wired glass, having an absorbent, -- Coloured throughout-- Other - Wired glasGlass Safety glass, consisti(tempered) or laminated glass.
- Toughened (tempered) safety -- Of size and shape suitable for incorporation in vehicles, a-- Other - Tariff No.
7005.10.00 7005.21.00 7005.29.00 7005.30.00 7006.00.00 7007.11.00 7007.19.00 H.
S.
Code 7005.10 7005.21 7005.29 7005.30 7007.11 7007.19 ng HeadiNo.
70.05 70.06 7006.00 70.07 637 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 664 721 00 664 729 00 664 920 00 664 810 00 664 891 00 664 892 00 665 921 00 665 921 00 665 922 00 665 119 00 Duty t 25% 25% 15% 25% 25% 25% Free 15% 15% 15% continued r vessels jars, pots, phials, tion Imporrcraft, spacecraft oi FIRST SCHEDULE Tariff DescripOther: Ampoules -- Of size and shape suitable for incorporation in vehicles, a-- Other Multiple-walled insulating units of glass.
Glass mirrors, whether or not framed,including rear-view mirrors.
- Rear-view mirrors for vehicles - -- Unframed -- Framed Carboys, bottles, flasks,ampoules and other containers, of glass,of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.
- --- For pharmaceutical products --- Other - Stoppers, lids and other closures - Other Tariff No.
7007.21.00 7007.29.00 7008.00.00 7009.10.00 7009.91.00 7009.92.00 7010.10.10 7010.10.90 7010.20.00 7010.90.00 H.
S.
Code 7007.21 7007.29 7008.00 7009.10 7009.91 7009.92 7010.10 7010.20 7010.90 ng HeadiNo.
70.08 70.09 70.10 [Issue 1] 638 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Number Kg Kg Kg Kg Kg No.
SITC 664 931 00 664 932 00 664 939 00 665 120 00 665 210 00 665 221 00 665 229 00 665 231 00 665 232 00 Duty t 15% 15% 5% 5% 25% 25% 25% 25% 25% tion or glass- a6 per Kelvin continued ses) or kitchen purposes tion Impor FIRST SCHEDULE nners for vacuum flasks or for i ng 70.10 or 70.18).
Tariff DescripGlass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.
- For electric lighting - For cathode-ray tubes - Other Glass other vacuum vessels.
Glassware of a kind used for table, kitchen, toilet, office, indoor decorsimilar purposes (other than that of headi- Of glass-ceramics - Drinking glasses other than ofceramics: -- Of lead crystal -- Other - Glassware of a kind used for table (other than drinking glasother than of glass-ceramics: -- Of lead crystal -- Of glass having a linear coefficient of expansion not exceeding 5 10within a temperature range of 0C to 300C Tariff No.
7011.10.00 7011.20.00 7011.90.00 7012.00.00 7013.10.00 7013.21.00 7013.29.00 7013.31.00 7013.32.00 H.
S.
Code 7011.10 7011.20 7011.90 7013.10 7013.21 7013.29 7013.31 7013.32 ng HeadiNo.
70.11 70.12 7012.00 70.13 639 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 665 239 00 665 291 00 665 299 00 665 950 00 664 941 00 664 949 00 Duty t 25% 25% 25% 25% 15% 15% gdn continued cal elements on purposes; essed or moulded bricks, squares, tiles ke, not optically worked; i abs, constructi tion Impor glassware and optiocks, sl FIRST SCHEDULE whether or not wired, of a kind used cubes and other glass smallwares, ass (other than those of headi Tariff Descrip-- Other - Other glassware: -- Of lead crystal -- Other Signalling of gl70.15), not optically worked.
Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the lhollow glass spheres and their segments, for the manufacture of such glasses.- Glasses for corrective spectacles - Other Paving bland other articles of prglass,for building orglasswhether or not on a backing, for mosaics or similar decorative purposes; leadelights and the like; multicellular or foam glass in blocks, panels, plates, shells orsimilar forms.
Tariff No.
7013.39.00 7013.91.00 7013.99.00 7014.00.00 7015.10.00 7015.90.00 H.
S.
Code 7013.39 7013.91 7013.99 7015.10 7015.90 ng HeadiNo.
70.14 7014.00 70.15 70.16 [Issue 1] 640 [Rev.
2012] CAP.
472 Customs and Excise of Kg Unit Quantity Kg Kg Kg Kg Kg No.
SITC 665 940 00 664 960 00 665 911 00 665 912 00 665 919 00 665 931 00 Duty t 15% 15% 15% 15% 15% 25% 6 per Kelvin continued king, for mosaics or enic or pharmaceutical other than imitation tion Impor hygi ss having a linear coefficient of FIRST SCHEDULE atory, Tariff Descrip- Glass cubes and other glass smallwares, whether or not on a bacsimilar decorative purposes - Other Laborglassware, whether or not graduated or calibrated.
- Of fused quartz or other fused silica - Of other glaexpansion not exceeding 5 10within a temperature range of 0C to 300C - Other: Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass,jewellery; glass microspheres not exceeding 1 mm in diameter.- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares Tariff No.
7016.10.00 7016.90.00 7017.10.00 7017.20.00 7017.90.00 7018.10.00 H.
S.
Code 7016.10 7016.90 7017.10 7017.20 7017.90 7018.10 ng HeadiNo.
70.17 70.18 641 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 665 932 00 665 939 00 651 951 00 651 952 00 651 959 00 664 951 00 664 952 00 664 953 00 664 654 00 664 655 00 664 656 00 Duty t 25% 25% Free 15% 15% 5% 25% 25% 25% 25% 25% nnee han 136 continued h of not more , plain weave,2, of filaments m tion Impor exceeding 30 c than 250 g/ms FIRST SCHEDULEer uring per single yarn not more t Tariff Descrip- Glass microspheres not exceeding 1 mm in diamet- Other Glass fibres (including glass wool) and articles thereof (for example, yarn, wovfabrics).
- Slivers, rovings, yarn and chopped strands: -- Chopped strands, of a lengtthan 50 mm -- Rovings -- Other - Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwovproducts: -- Mats -- Thin sheets (voiles) -- Other - Woven fabrics of rovings - Other woven fabrics: -- Of a width not exceeding 30 cm -- Of a width weighing lesmeastex Tariff No.
7018.20.00 7018.90.00 7019.11.00 7019.12.00 7019.19.00 7019.31.00 7019.32.00 7019.39.00 7019.40.00 7019.51.00 7019.52.00 H.
S.
Code 7018.20 7018.90 7019.11 7019.12 7019.19 7019.31 7019.32 7019.39 7019.40 7019.51 7019.52 ng HeadiNo.
70.19 [Issue 1] 642 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 664 657 00 66495910 664 959 20 664 959 40 664 959 90 665 991 00 665 999 00 Duty t 25% 5% 25% 5% 66495930 25% 25% 15% 25% continued tion Impor FIRST SCHEDULE Tariff DescripOther --- Tulle, lace, braids and ornamental trimmings; pile fabrics, knitted or crocheted --- Circular fibre netting, glass fibre reinforcement for the manufacture of grinding and cutting wheels Other articles of glass.
-- Other - --- Glass fibre including glass wool --- Other fabrics --- Other --- Floats for fishing nets --- Other Tariff No.
7019.59.00 7019.90.10 7019.90.20 7019.90.30 7019.90.40 7019.90.90 7020.00.10 7020.00.90 H.
S.
Code 7019.59 7019.90 7020.00 ng HeadiNo.
70.20 643 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ferrules her than as monograms, *).
l or metal clad with precious metal is ( with precious metal (ot l clad a er 42; er 30; s (natural, synthetic or reconstructed), or e continued all articles consisting wholly or partly or minor ornamentation (for example, ECIOUS METAL, AND ARTICLES THEREOF; WITH PRECIOUS METAL, AND ARTICLES ovided below,mi-precious ston Note does not apply to such articles ious metal, are to be classified in this Chapter.
not cover articles in which precious metacontaining precious metal or met FIRST SCHEDULE IMITATION JEWELLERY; COIN colloidal precious metal (heading 28.43); THEREOF; IMITATION JEWELLERY; COIN rials, dental fillings or other goods of Chapt cover articles e 16 does not Note constitutes an optional text.
CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS of Chapter 32 (for example, lustres); PRECIOUS METALS, METALS CLAD WITH PRSTONES, PRECIOUS METALS, METALS CLADOf natural or cultured pearls or of precious or seOf precious metal or of metal clad with precHeadings 71.13, 71.14 and 71.15 do present as minor constituents only, such as minor fittings and rims), and paragraph (b) of the foregoingHeading 71.minor constituents).
Amalgams of precious metal, or Sterile surgical suture matGoodsSupported catalysts (heading 38.15); Articles of heading No.
42.02 or 42.03 referred to in Note 2 (B) to ChaptArticles of heading 43.03 or 43.04; SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, Subject to Note 1 (a) to Section VI and except as pr(a) (b) (a) (b) This Chapter does not cover (a) (b) (c) (d) (e) (f) The underlined portion of this *) Notes.1.- 2.- 3.- ( [Issue 1] 644 [Rev.
2012] CAP.
472 Customs and Excise , of platinum, is to be thereof, of Section XVI.
s semi-precious stones (natural, for styli (heading 85.22); stances specified in Note 2 (b) powder of precious or semi-precious an inter-metallic compound) containing metal constitutes as much as 2%, by or hes, musical instruments); or precious or semi-precious stones.
continued es or electrical goods, or part, palladium, rhodium and ruthenium.
a working part of precious ored sapphires and diamonds platinum, or less than 2%, by weight ectors pieces (heading 97.05) or antiques of an age exceeding does not include any of the subtal if any one precious er 66; er 82 with platinum is to be treated as an alloy of platinum; t, of silver are to be treated as alloys of silver.
mechanical appliancinstruments, clocks and watc (including a sintered mixture and to be classified according to the following rules FIRST SCHEDULE 68.05 or Chapter 82, containing dust means silver, gold and platinum.
y alloy by weight, of gold but no means platinum, iridium, osmium heading 68.04 or precious metalplatinumprecious or semi-precious stonesreated as an alloy of precious me of gold; r, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) pression pression of Section XI (textiles and textile articles); wear, headgear or other articles of Chapter 64 or 65; epression exex ex GoodsFootUmbrellas, walking-sticks or other articles of ChaptAbrasive goods ofstones (natural or synthetic); articles of Chaptsynthetic or reconstructed); machinery,Howevremain classified in this Chapter, except unmounted workArticles of Chapter 90, 91 or 92 (scientific Arms or parts thereof (Chapter 93); Articles covered by Note 2 to Chapter 95; Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or Original sculptures or statuary (heading 97.03), collone hundred years (heading 97.06), other than natural or cultured pearlsThe The The to Chapter 96.
, of the alloy.
Alloys of precious metal are An alloy containing 2% or more, by weight, ofAn alloy containing 2% or more,treated as an alloyOther alloys containing 2% or more, by weigh (g) (h) (ij) (k) (l) (m) (n) (o) (p) For the purposes of this Chapter, anprecious metal is to be tweight(a) (b) (c) 4.- (a) (b) (c) 5.- 645 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise lag cigarette powder hair-slides or uch as , includes such articles he person (s dress-combs the expressions on-metals plated with precious t sieve having a mesh aperture of 06, or means material made with a base of re to precious metal or to any particular welding, hot-rolling or similar mechanic ngs, bracelets, necklaces, brooches, ear- latu silversmiths wares means or 0.31 and 7110.41, means articles of jewellery within the meaning of continued ess-studs, religious or other medals and insignia); and her articles of heading 96.ural or cultured pearls, precious or semi-precious stones ious metal or to base metal or nxt otherwise requires, the expression also covers base metal scription in heading 71.12 are to be classified in that headinthe pocket, in the handbag or onother articles of household, office or religious use.
or as minor constituents) precious metal or metal clad with re by weight passes through a ad with precious metal articles of jewelleryarticles of goldsmithsimitation jewellery treated as alloys of precious metal or of the particular metal in accordance l clad with precmetal cl (gem-set or not) (for example, ri sa there is affixed by soldering, brazing, FIRST SCHEDULEy allopression lature.
o 13, the expression 7106.10, 7108.11, 7110.11, 7110.21, 711 herwise requires, any reference in the Nomenc lature the ex the Nomenc 5 above, but not to met mean products of which 90% or mo ea covering of precious metal.
Except where the conteAny small objects of personal adornmentrings, watch-chains, fobs, pendants, tie-pins, cuff-links, drArticles of personal use of a kind normally carried in cases, powder boxes, chain purses, cachou boxes).
in powder form Except where the context otprecious metal includes a reference twith the rules in Notmetal.
Throughout the Nomencmetal upon one or more surfaces of which meansinlaid with precious metal.
Subject to Note 1 (a) to Section VI, goods answering to a deand in no other heading ofFor the purposes of heading 71.(a) (b) For the purposes of heading 71.14, the expression as ornaments, tableware, toilet-ware, smokers requisites and For the purposes of heading 71.17, the expression paragraph (a) of Note 9 above (but not including buttons or otthe like, or hairpins, of heading 96.15), not incorporating nat(natural, synthetic or reconstructed) nor (except as plating precious metal.
For the purposes of subheadings and 0.5 mm.
6.- 7.- 8.- 9.- 10.- 11.- Subheading Notes.1.- [Issue 1] 646 [Rev.
2012] CAP.
472 Customs and Excise m nu of il, plat.
Unit Quantity Kg Kg Kg Carat Carat Carat a No.
SITC 667 110 00 667 120 00 667 130 00 667 210 00 277 110 00 277 190 00 Duty t ubheadings 7110.11 and 7110.19, the 25% 25% 25% 25% 15% 15% of s or not each alloy is to be classified with that met continued ng, mounted 71.10, u edominates by weight over each other of these metalsed, whether sawn, cleaved or (b), for the purposes tion Impor FIRST SCHEDULEm, osmium, palladium, rhodium or ruthenium.
Tariff Descrip Industrial: Non-industrial: Pearls, natural or culturworked or graded but not stror set; pearls, natural or cultured, temporarily strung for convenience of transport.
- Natural pearls - Cultured pearls: -- Unworked -- Worked Diamonds, whether or not worked, but not mounted or set.
- Unsorted - -- Unworked or simplybruted -- Other - iridium, osmium or ruthenium which prTariff No.
7101.10.00 7101.21.00 7101.22.00 7102.10.00 7102.21.00 7102.29.00 sion platinum does not include iridiuH.
S.
Code 7101.10 7101.21 7101.22 7102.10 7102.21 7102.29 Notwithstanding the provisions of Chapter Note 4 expresFor the classification of alloys in the subheadings of heading palladium, rhodium,ng 2.- 3.- HeadiNo.
71.01 71.02 647 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Carat Carat Kg Carat Carat Kg Kg Kg No.
SITC 667 220 00 667 290 00 667 310 00 667 391 00 667 399 00 667 410 00 667 420 00 667 490 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% amonds) continued ng, mounted ng, mounted uu sawn, cleaved or ous stones (other ucted precious or whether or not tion Impor ed or simply sawn or roughly ric quartz FIRST SCHEDULE Tariff Descrip-- Unworked or simplybruted -- Other Precious stones (other than diand semi-precious stones, whether or not worked or graded but not stror set; ungraded precithan diamonds) and semi-precious stones,temporarily strung for convenience of transport.
- Unworked or simply sawn or roughly shaped - Otherwise worked: -- Rubies, sapphires and emeralds -- Other Synthetic or reconstrsemi-precious stones,worked or graded but not stror set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.
- Piezo-elect- Other unworkshaped - Other Tariff No.
7102.31.00 7102.39.00 7103.10.00 7103.91.00 7103.99.00 7104.10.00 7104.20.00 7104.90.00 H.
S.
Code 7102.31 7102.39 7103.10 7103.91 7103.99 7104.10 7104.20 7104.90 ng HeadiNo.
71.03 71.04 [Issue 1] 648 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Carat Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 277 211 00 277 219 00 681 141 00 681 130 00 681 149 00 681 120 00 971 011 00 971 012 00 971 013 00 991 100 00 971 020 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued or synthetic of natural clad with silver, not further in semi-manufactured tion Impor or silver, clad with gold, not s unwrought or in semi- s FIRST SCHEDULE metal metal Tariff Descrip Other: Non-monetary: Dust and powderprecious or semi-precious stones.
- Of diamonds - Other Silver (including silver plated with gold or platinum),manufactured forms, or in powder form.
- Powder - -- Unwrought -- Semi-manufactured Base worked than semi-manufactured.
Gold (including gold plated with platinum) unwrought orforms, or in powder form.
- -- Powder -- Other unwrought forms -- Other semi-manufactured forms - Monetary Base further worked than semi-manufactured.
Tariff No.
7105.10.00 7105.90.00 7106.10.00 7106.91.00 7106.92.00 7107.00.00 7108.11.00 7108.12.00 7108.13.00 7108.20.00 7109.00.00 H.
S.
Code 7105.10 7105.90 7106.10 7106.91 7106.92 7108.11 7108.12 7108.13 7108.20 ng HeadiNo.
71.05 71.06 71.07 7107.00 71.08 71.09 7109.00 649 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 681 230 00 681 251 00 681 241 00 681 252 00 681 245 00 681 253 00 681 247 00 681 259 00 681 220 00 971 030 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 25% th y of continued ng precious l or precious a ecious metal or of ther worked than semi-pally for the recover tion Impor , silver or gold, clad wi precious met FIRST SCHEDULE unwrought or in semi- metals clad with precious metal; other containing Tariff DescripPlatinum: Palladium: Rhodium: Platinum,manufactured forms, or in powder form.
- -- Unwrought or in powder form -- Other - -- Unwrought or in powder form -- Other - -- Unwrought or in powder form -- Other - Iridium, osmium and ruthenium: -- Unwrought or in powder form -- Other Base platinum, not furmanufactured.
Waste and scrap of prmetalwaste and scrap containimetal or precious metal compounds, of a kind used principrecious metal.
-Ash metal compounds Tariff No.
7110.11.00 7110.19.00 7110.21.00 7110.29.00 7110.31.00 7110.39.00 7110.41.00 7110.49.00 7111.00.00 H.
S.
Code 7110.11 7110.19 7110.21 7110.29 7110.31 7110.39 7110.41 7110.49 7112.30 7112.30.00 ng HeadiNo.
71.10 71.11 7111.00 71.12 [Issue 1] 650 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 971 031 00 289 212 00 289 299 00 897 311 00 897 312 00 897 319 00 897 321 00 Duty t 25% 25% 25% 25% 25% 25% 25% of continued eepings containing containing other w tion Imporcluding metal clad with gold but excluding secious metal, whether or not FIRST SCHEDULEnum, including metal clad with Tariff DescripOther: - -- Of gold, inexcluding sweepingsprecious metals -- Of platiplatinum butother precious metals -- Other Articles of jewellery and parts thereof,precious metal or of metal clad with precious metal.
- Of precious metal whether or not plated or clad with precious metal: -- Of silver, whether or not plated or clad with other precious metal -- Of other prplated or clad with precious metal - Of base metal clad with precious metal Articles of goldsmiths or silversmiths wares and parts thereof, of precious metal or of metal clad with precious metal.
- Of precious metal whether or not plated or clad with precious metal: -- Of silver, whether or not plated or clad with other precious metal Tariff No.
7112.91.00 7112.92.00 7112.99.00 7113.11.00 7113.19.00 7113.20.00 7114.11.00 H.
S.
Code 7112.91 7112.92 7112.99 7113.11 7113.19 7113.20 7114.11 ng HeadiNo.
71.13 71.14 651 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 897 322 00 897 329 00 897 410 00 897 490 00 897 331 00 897 332 00 897 211 00 897 219 00 897 290 00 961 000 00 961 200 00 Duty t 25% 25% 15% 25% 25% 25% 25% 25% 25% 5% Free continued in), not being legal o form of wire cloth or grill, of tion Imporecious metal, whether or not ious or semi-precious stones than gold c FIRST SCHEDULE.
n Tariff Descrip-- Of other prplated or clad with precious metal - Of base metal clad with precious metal Other articles of precious metal or of metal clad with precious metal.
- Catalysts in the platinum - Other Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
- Of natural or cultured pearls - Of prec(natural, synthetic or reconstructed) Imitation jewellery.
- Of base metal, whether or not plated with precious metal: -- Cuff-links and studs -- Other - Other Coi- Coin (othertender - Other Tariff No.
7114.19.00 7114.20.00 7115.10.00 7115.90.00 7116.10.00 7116.20.00 7117.11.00 7117.19.00 7117.90.00 7118.10.00 7118.90.00 H.
S.
Code 7114.19 7114.20 7115.10 7115.90 7116.10 7116.20 7117.11 7117.19 7117.90 7118.10 7118.90 ng HeadiNo.
71.15 71.16 71.17 71.18 [Issue 1] 652 [Rev.
2012] CAP.
472 Customs and Excise means continued metallic flakes or powder (headings 32.07 to 32.10, 32.12, and electrical goods); other articles of Section XVII (vehicles, ships and boats, her articles of Chapter 96 (miscellaneous manufactured l use a ys, base metal clad with precious metal, imitation jewellery); 73.18 and similar articles of other base metal; l appliances a parts of gener FIRST SCHEDULE mechanic tion (heading 93.06) or other articles of Section XIX (arms and ammunition); ample, furniture, mattress supports, lamps and lighting fittings, illuminated signs, SECTION XV BASE METALS AND ARTICLES OF BASE METAL Prepared paints, inks or other products with a basis of 32.13 or 32.15); Ferro-cerium or other pyrophoric alloys (heading 36.06); Headgear or parts thereof of heading 65.06 or 65.07; Umbrella frames or other articles of heading 66.03;Goods of Chapter 71 (for example, precious metal alloArticles of Section XVI (machinery, Assembled railway or tramway track (heading 86.08) oraircraft); Instruments or apparatus of Section XVIII, including clock or watch springs; Lead shot prepared for ammuniArticles of Chapter 94 (for exprefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); Hand sieves, buttons, pens, pencil-holders, pen nibs or otarticles); or Articles of Chapter 97 (for example, works of art).
Articles of heading 73.07, 73.12, 73.15, 73.17 orSprings and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and This Section does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) Throughout the Nomenclature, the expression (a) (b) Notes.1.- 2.- 653 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise the ea reference to alloys include references to parts the total weight of the other oscopic heterogeneous combination ers 72 and 74) cles of mixed materials treated as articles are to be treated as articles of the bas lature to a base metal includesl (including arti continued rences to parts of goods do notm, hafnium, indium, niobium (columbium), rhenium and ermets includes sintered metal carbides (metal carbides the metal which predominates by weight over each ofements not falling within this Section is to be treated as an such metals equals or exceeds a more base metals er 83, the articles of Chapter 82 or 83 are excluded from means: iron and steel, copper, nickel, aluminium, lead, zinc, cobalt, bismuth, cadmium, titanium, zirconium, antimony, mixtures of metal powders, heterogeneous intimate mixtures Nomenc frames and mirrors, of base metal, of heading 83.06.ls.
15) refe a means products containing a micrl weight of a base metals he tot , articles of base met FIRST SCHEDULE ) containing two or cermets is to be classified as an alloy of over each of the other met ; mposite articles: e as defined above.
Articles of headings 83.01, 83.02, 83.08, 83.10 and ers 72 to 76 and 78 to 81.
An alloy of base metalsother metalsAn alloy composed of base metals of this Section and of elalloy of base metals of this Section if telements present; In this Section the term alloys includes sintered obtained by melting (other than cermets) and intermetallic compounds.
by virtue of Note 5 above, are to be classified as alloys of that metal.
e metal under the Interpretative Rules (c) In Chapters 73 to 76 and 78 to 82 (but not in heading 73.of general usSubject to the preceding paragraph and to Note 1 to ChaptChaptThroughout the Nomenclature, the expression tin, tungsten (wolfram), molybdenum, tantalum, magnesium,manganese, heryllium, chromium, germanium, vanadium, galliuthallium.
Throughout the Nomenclature, the term of a metallic component and a ceramic component.
The term csintered with a metal).
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapt(a) (b) (c) Unless the context otherwise requires, any reference in the which,Classification of coExcept where the headings otherwise requireof basmetal predominating by weight 3.- 4.- 5.- 6.- 7.- [Issue 1] 654 [Rev.
2012] CAP.
472 Customs and Excise he ely not usable sions have t by virtue of Note 5, it is classified; he following expres he Nomenclature, t continued l working of metals, and metal goods definit a re than 2% by weight of carbon and which may contain by s through a sieve having a mesh aperture of 1 mm.
(f) throughout t steel, are regarded as one and the same metal; FIRST SCHEDULEcomposed of that metal as an alloy of which, ons have the meanings hereby assigned to them CHAPTER 72 IRON AND STEEL han 10% of chromium han 6% of manganese han 3% of phosphorus er and, in the case of Notes (d), (e) and one or more other elements within the following limits Iron and steel, or different kinds of iron orAn alloy is regarded as being entirely and A cermet of heading 81.13 is regarded as a single base metal.Waste and scrapMetal waste and scrap from the manufacture or mechanicas such because of breakage, cutting-up, wear or other reasons.
PowdersProducts of which 90% or more by weight passePig ironIron-carbon alloys not usefully malleable, containing moweight- not more t- not more t- not more t For this purpose (a) (b) (c) In this Section, the following expressi In this Chaptmeanings hereby assigned to them 8.- (a) (b) Notes.1.- (a) 655 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise y he form hout other ent of 10% in the case of manganese and otherwise n types produced in t he manufacture of other alloys or as maximum cont 5% or more of chromium, with or wit not more than 30% offerrous metallurgy and generally not usefully malleable, (with the exception of certai continued forms obtained by continuous casting and also in granular or rbon, subject to ah ight 2% or less of carbon.
However, chromium steels ma 6% but bon and 10.
ed, commonly used as an additive in telement iron and one or more of the following FIRST SCHEDULE her than those of heading 72.03 whicully malleable and which contain by we han 8% of silicon ess steel a total of more than 10% of other elements, excluding cacopper.
- not more tSpiegeleisen Iron-carbon alloys containing by weight more than conforming to the specification at (a) above.
Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in powder forms, whether or not agglomeratde-oxidants, de- sulphurising agents or for similar uses in containing by weight 4% or more of the Steel Ferrous materials otof castings) are usefcontain higher proportions of carbon.
Stainlelements.
- a total of not more than 10% of other elements.
- more than 10% of chromium - more than 30% of manganese - more than 3% of phosphorus - more than 8% of silicon - Alloy steels containing, by weight, 1.2% or less of car (b) (c) (d) (e) [Issue 1] 656 [Rev.
2012] CAP.
472 Customs and Excise.
e or more of the following continued and containing by weight on heads or hot tops, or of pigs, having obvious surface faults lphur, phosphorus, carbon and nitrogen), taken separately FIRST SCHEDULE the definition of stainless steel h ting scrap ingots of iron or steel Other alloy steel Steels not complying witelements in the proportion shown - 0.3% or more of aluminium - 0.0008% or more of boron - 0.3% or more of chromium - 0.3% or more of cobalt - 0.4% or more of copper - 0.4% or more of lead - 1.65% or more of manganese - 0.08% or more of molybdenum - 0.3% or more of nickel - 0.06% or more of niobium - 0.6% or more of silicon - 0.05% or more of titanium - 0.3% or more of tungsten (wolfram) - 0.1% or more of vanadium - 0.05% or more of zirconium - 0.1% or more of other elements (except suRemelProducts roughly cast in the form of ingots without feeder-and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(f) (g) 657 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise provided that at least twice the lattened circles and of 1 mm and of which 90% least ten times the thickness uding f produced during the rolling uring at in the shape of circles, segments of (inclsides being straight, of equal length mm and measures, are to be classified as products of a continued a sieve with a mesh apertureher worked than subjected to primary hot-rolling or roughly oss-section, which do not conform to the definition at (ij) derived directly from rolling (for example, grooves, ribs, been perforated, corrugated or polished,the character of articles or products of other headings.
other convex polygonsgrooves or other deformations mm are of a width meas her or not subjected to primary hot-rolling: and d coils, which have a solid cross-section ite sides are convex arcs, the other two FIRST SCHEDULE more are of a width which exceeds 150than rectangular or square, of any size kness of 4.75 mm or a thic s (reinforcing bars and rods).
straight lengths, which if of a thickness less than 4.75 or if ofthickness.
Granules Products of which less than 90% by weight passes through or more by weight passes through a sieve with a mesh aperture of 5 mm.
Semi-finished products Continuous cast products of solid section, whetOther products of solid section, which have not been furtshaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
Flat-rolled products Rolled products of solid rectangular (other than square) crabove in the form of- coils of successively superimposed layers, or - Flat-rolled products include those with patterns in relief chequers, tears, buttons, lozenges) and those which havethey do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other width of 600 mm or more, provided that they do not assume Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wouncircles, ovals, rectangles (including squares), triangles or modified rectangles, of which two opposand parallel).
These products may have indentations, ribs, proces (ij) (k) (l) [Issue 1] 658 [Rev.
2012] CAP.
472 Customs and Excise and ion are ding to similar hot-rolled e th, which do not conform toming to this definit of circles, ovals, rectangles dimension does not exceed to the definition of wire, which have a not conform to any of the definitions er appropriat eatest external dimension of the cross-Chapt circles, segmentslattened circles and modified rectangles, of this which the greatest internalds of iron or steel not confor continued he shape ofncluding fsides being straight, of equal length and parallel).
These (is-section along their whole lengassified as products of the ferrous metal predominating by pressure casting or by sintering are to be classified, accor ons produced during the rolling process (reinforcing bars the definitions at (ij), (k) or (l) above orction along their whole length which do ction, suitable for drills, of which the gr FIRST SCHEDULE r appearance, in the headings of hei have indentations, ribs, grooves or other deformatirods);.
Other bars and rods Products which do not conform to any of uniform solid cross-section along their whole length in t(including squares), triangles or other convex polygonswhich two opposite sides are convex arcs, the other two products may - - be twisted after rolling.
Angles, shapes and sections Products having a uniform solid cross-seat (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
WireCold-formed products in coils, of any uniform solid crosthe definition of flat-rolled products.
Hollow drill bars and rods Hollow bars and rods of any cross-sesection exceeds 15 mm but does not exceed 52 mm, and ofone half of the greatest external dimension.
Hollow bars and roto be classified in heading 73.04.
Ferrous metals clad with another ferrous metal are to be clweightIron or steel products obtained by electrolytic deposition, by to their form, their composition and tproducts.
(m) (n) (o) (p) 2.- 3.- 659 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 08% of carbon.
ements molybdenum, tungsten and con and not more than 0.
no other element in a proportion that would give continued inium butre, 0.6% or more of carbon and 3 to 6% of chromium.
uminium, molybdenum, titanium, tungsten (wolfram), vanadium.
at least two of the three el of the following elements in the specified proportions the following elements in the specified proportions han 1% of alum of 7% or mo FIRST SCHEDULE have the meanings hereby assigned to them least 0.6% but not more than 6% of sili at teristics of another alloy steel.
a combined content by weight h eels containing by weight er the following expressions t Alloy pig iron Pig iron containing, by weight, one or more of - more than 0.2% of chromium - more than 0.3% of copper - more than 0.3% of nickel - more than 0.1% of any of the following elements: alNon-alloy free-cutting steel Non-alloy steel containing, by weight, one or more - 0.08% or more of sulphur - 0.1% or more of lead - more than 0.05% of selenium - more than 0.01% of tellurium - more than 0.05% of bismuth.
Silicon-electrical steel Alloy sThey may also contain by weight not more tthe steel the characHigh speed steel Alloy steels containing, with or without other elements, vanadium wit In this Chapt Subheading Notes.1.- (a) (b) (c) (d) [Issue 1] 660 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 671 210 00 671 220 00 671 230 00 671 410 00 Duty (if it exists) if only one of the alloy ta proportion that would give the steel the Free Free Free Free 1 (c); by analogy, it is considered respectively as et continued er No pigs, blocks n ents referred to in Chapter Note 1 (c) must each exceed 10% by sen i en more than 2% of of heading 72.02 the following rule should be observed gelei e tion Imporiron containing by weight 0.5% iron containing by weight more by weight FIRST SCHEDULE2.3% of silicon, but no other element in classified under the relevant subheading loy elements exceed the minimum percentage.
Containing Tariff Descrip Ferro-manganese: Pig iron and spior other primary forms.- Non-alloy pig or less of phosphorus - Non-alloy pig than 0.5% of phosphorus - Alloy pig iron; spiegeleisFerro-alloys.
- -- carbon 7% of carbon.
han 0.
Tariff No.
7201.10.00 7201.20.00 7201.50.00 teristics of another alloy steel.
0.6% or more but not more than charac Silico-manganese steel - not more t- 0.5% or more but not more than 1.9% of manganese, and.
Alloy steels containing by weight- H.
S.
Code 7201.10 7201.20 7201.50 7202.11 7202.11.00 For the classification of ferro-alloys in the subheadingsA ferro-alloy is considered as binary and elements exceeds the minimum percentage laid down in Chaptternary or quaternary if two or three alFor the application of this rule the unspecified other elemweightng (e) 2.- HeadiNo.
72.01 72.02 661 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 671 490 00 671 511 00 671 519 00 671 520 00 671 531 00 671 539 00 671 540 00 671 550 00 671 591 00 671 592 00 671 593 00 671 594 00 671 595 00 671 599 00 Duty t Free Free Free Free Free Free Free Free Free Free Free Free Free Free continued more than 4% of d ferro-silico-titanium tion Impor by weight FIRST SCHEDULE Tariff DescripFerro-silicon: Ferro-chromium: Containing Other: -- Other - -- Containing by weight more than 55% ofsilicon -- Other - Ferro-silico-manganese - -- carbon -- Other - Ferro-silico-chromium - Ferro-nickel - Ferro-molybdenum - Ferro-tungsten and ferro-silico-tungsten - -- Ferro-titanium an-- Ferro-vanadium -- Ferro-niobium -- Other Tariff No.
7202.19.00 7202.21.00 7202.29.00 7202.30.00 7202.49.00 7202.50.00 7202.60.00 7202.70.00 7202.80.00 7202.91.00 7202.92.00 7202.93.00 7202.99.00 H.
S.
Code 7202.19 7202.21 7202.29 7202.30 7202.41 7202.41.00 7202.49 7202.50 7202.60 7202.70 7202.80 7202.91 7202.92 7202.93 7202.99 ng HeadiNo.
[Issue 1] 662 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 671 331 00 671 339 00 282 100 00 282 210 00 282 290 00 282 310 00 282 320 00 282 390 00 282 330 00 Duty t Free Free Free Free Free Free Free Free Free continued on having a minimum r tion Impor steel s FIRST SCHEDULE Tariff DescripFerrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; ipurity by weight of 99.94%, in lumps, pellets or similar forms.
- Ferrous products obtained by direct reduction of iron ore - Other Ferrous waste and scrap; remelting scrap ingots of iron or steel.
- Waste and scrap of cast iron - Waste and scrap of alloy steel: -- Of stainles-- Other - Waste and scrap of tinned iron or steel - Other waste and scrap: -- Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles -- Other - Remelting scrap ingots Tariff No.
7203.10.00 7203.90.00 7204.10.00 7204.21.00 7204.29.00 7204.30.00 7204.41.00 7204.49.00 7204.50.00 H.
S.
Code 7203.10 7203.90 7204.10 7204.21 7204.29 7204.30 7204.41 7204.49 7204.50 ng HeadiNo.
72.03 72.04 663 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 671 310 00 671 321 00 671 329 00 672 410 00 672 450 00 672 610 00 672 620 00 672 690 00 672 700 00 Duty t Free Free Free Free Free Free Free Free Free ng continued s, of pig iron, uring less than twice tion Impor s (excluding iron of headirectangular (other than square) m FIRST SCHEDULE Tariff DescripPowders: Granules and powderspiegeleisen, iron or steel.
- Granules - -- Of alloy steel -- Other Iron and non-alloy steel in ingots or other primary for72.03).
- Ingots - Other Semi-finished products of iron or non-alloy steel.
-Containing by weight less than 0.25% of carbon: -- Of rectangular (including square) cross- section, the width measthe thickness -- Other, of cross-section -- Other - Containing by weight 0.25% or more ofcarbon Tariff No.
7205.10.00 7205.21.00 7205.29.00 7206.10.00 7206.90.00 7207.11.00 7207.12.00 7207.19.00 7207.20.00 H.
S.
Code 7205.10 7205.21 7205.29 7206.10 7206.90 7207.11 7207.12 7207.19 7207.20 ng HeadiNo.
72.05 72.06 72.07 [Issue 1] 664 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 673 113 00 673 213 00 673 214 00 673 215 00 673 116 00 673 117 00 673 218 00 673 219 00 673 242 00 673 211 00 Duty t Free 5% 5% Free Free Free Free Free 15% Free ed than continued tion Impor further worked than hot-rolled,ness of 3 mm or more but less ss of 4.75 mm or more but not ness of 3 mm or more but less FIRST SCHEDULE Tariff DescripFlat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
- In coils, notwith patterns in relief - Other, in coils, not further worked than hot-rolled, pickled: -- Of a thickness of 4.75 mm or more -- Of a thickthan 4.75 mm -- Of a thickness of less than 3 mm - Other, in coils, not further worked than hot-rolled:-- Of a thickness exceeding 10 mm -- Of a thickneexceeding 10 mm -- Of a thickthan 4.75 mm -- Of a thickness of less than 3 mm - Not in coils, not further worked than hot-rolled, with patterns in relief - Other, not in coils, not further workhot-rolled: -- Of a thickness exceeding 10 mm Tariff No.
7208.10.00 7208.25.00 7208.26.00 7208.27.00 7208.36.00 7208.37.00 7208.38.00 7208.39.00 7208.40.00 7208.51.00 H.
S.
Code 7208.10 7208.25 7208.26 7208.27 7208.36 7208.37 7208.38 7208.39 7208.40 7208.51 ng HeadiNo.
72.08 665 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 673 212 00 673 221 00 673 229 00 673 510 00 673 311 00 673 322 00 673 331 00 673 341 00 673 351 00 673 362 00 Duty t 15% 15% 15% 15% 15% 20% 20% 20% 20% 20% continued tion Imporss of 4.75 mm or more but not ness of 3 mm or more but less ness exceeding 1 mm but less ness of 0.5 mm or more but notness exceeding 1 mm but less FIRST SCHEDULE d-reduced), not clad, plated or kk Tariff Descrip-- Of a thickneexceeding 10 mm -- Of a thickthan 4.75 mm -- Of a thickness of less than 3 mm - Other Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (colcoated.
- In coils, not further worked than cold-rolled (cold-reduced): -- Of a thickness of 3 mm or more -- Of a thicthan 3 mm -- Of a thickexceeding 1 mm -- Of a thickness of less than 0.5 mm - Not in coils, not further worked than cold-rolled (cold-reduced): -- Of a thickness of 3 mm or more -- Of a thicthan 3 mm Tariff No.
7208.52.00 7208.53.00 7208.54.00 7208.90.00 7209.15.00 7209.16.00 7209.17.00 7209.18.00 7209.25.00 7209.26.00 H.
S.
Code 7208.52 7208.53 7208.54 7208.90 7209.15 7209.16 7209.17 7209.18 7209.25 7209.26 ng HeadiNo.
72.09 [Issue 1] 666 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 673 370 00 673 380 00 673 520 00 674 211 00 674 212 00 674 410 00 674 110 00 674 131 10 674 131 90 674 139 10 674 139 90 674 420 00 Duty t 20% 20% 20% 15% Free 20% Free 15% 35% 15% 35% Free continued zinc: h tion Impor ed with chromium oxides or ness of 0.5 mm or more but not FIRST SCHEDULE ed or coat Tariff Descrip - Otherwise plated or coated witCorrugated Other -- Of a thickexceeding 1 mm -- Of a thickness of less than 0.5 mm - Other Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
- Plated or coated with tin: -- Of a thickness of 0.5 mm or more -- Of a thickness of less than 0.5 mm - Plated or coated with lead, including terne-plate - Electrolytically plated or coated with zine -- -- Of a thickness of 1.5 mm or more --- Other -- -- Of a thickness of 1.5 mm or more -- Other - Platwith chromium and chromium oxides - Plated or coated with aluminium: Tariff No.
7209.27.00 7209.28.00 7209.90.00 7210.11.00 7210.12.00 7210.20.00 7210.30.00 7210.41.10 7210.41.90 7210.49.10 7210.49.90 7210.50.00 H.
S.
Code 7209.27 7209.28 7209.90 7210.11 7210.12 7210.20 7210.30 7210.41 7210.49 7210.50 ng HeadiNo.
72.10 667 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 674 431 00 674 439 00 674 310 00 674 440 00 673 160 00 673 170 00 673 190 00 673 491 00 673 499 00 673 531 00 674 220 00 Duty t 35% 20% 35% 20% 15% 15% 15% 15% 35% 15% Free in coils continued aluminium-zinc alloys ss of 4.75 mm or more tion Impor FIRST SCHEDULE Tariff Descrip-- Plated or coated with-- Other - Painted, Vanished or coated with plastics - Other Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
- Not further worked than hot-rolled: -- Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, notand without patterns in relief -- Other, of a thickne-- Other - Not further worked than cold-rolled (cold-reduced): -- Containing by weight less than 0.25% ofcarbon -- Other - Other Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.
- Plated or coated with tin Tariff No.
7210.61.00 7210.69.00 7210.70.00 7210.90.00 7211.13.00 7211.14.00 7211.19.00 7211.23.00 7211.29.00 7211.90.00 7212.10.00 H.
S.
Code 7210.61 7210.69 7210.70 7210.90 7211.13 7211.14 7211.19 7211.23 7211.29 7211.90 7212.10 ng HeadiNo.
72.11 72.12 [Issue 1] 668 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 674 120 00 674 140 00 674 320 00 674 510 00 674 520 00 676 110 00 676 120 00 676 111 00 676 119 00 676 430 00 676 210 00 Duty t 15% 35% 35% Free 15% Per Kg.
Shs.
2.50 or 20% Per Kg.
Shs.
2.50 or 20% 5% 5% 15% 15% y loy uring less g.
continued zinc h loy steel.
olled, in irregularl tion Impor ss or twisted after rolling FIRST SCHEDULE bars and rods of iron or non-al Tariff Descrip Other: - Electrolytically plated or coated with zinc - Otherwise plated or coated wit- Painted, varnished or coated with plastics - Otherwise plated or coated - Clad Bars and rods, hot-rwound coils, of iron or non-al- Containing indentations, ribs, grooves or other deformations produced during the rolling proces- Other, of free-cutting steel - -- Of a circular cross section measthan 14 mm in diameter --- Other Othersteel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rollin- Forged - Containing indentations, ribs, grooves or other deformations produced during the rolling proces Tariff No.
7212.20.00 7212.30.00 7212.40.00 7212.50.00 7212.60.00 7213.10.00 7213.20.00 7213.91.00 7213.99.00 7214.10.00 7214.20.00 H.
S.
Code 7212.20 7212.30 7212.40 7212.50 7212.60 7213.10 7213.20 7213.91 7214.10 7214.20 ng HeadiNo.
72.13 72.14 669 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 676 220 00 676 232 00 676 241 00 676 310 00 676 330 00 676 440 00 676 811 00 676 812 00 676 819 00 Duty t 15% 15% 15% 15% 15% 15% 15% Free 15% loy on or r continued ed than cold-formed tion Imporar (other than square) cross- FIRST SCHEDULE bars and rods of iron or non-alloy steel.
hot-drawn or extruded, of a height of Tariff DescripOther: - Other, of free-cutting steel - -- Of rectangulsection -- Other Othersteel.
- Of free-cutting steel, not further worked thancold-formed or cold-finished - Other, not further workor cold-finished - Other Angles, shapes and sections of inon-al- U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm - L or T sections, not further worked than hot-rolled,less than 80 mm: -- L sections -- T sections Tariff No.
7214.30.00 7214.91.00 7214.99.00 7215.10.00 7215.50.00 7215.90.00 7216.10.00 7216.21.00 7216.22.00 H.
S.
Code 7214.30 7214.91 7214.99 7215.10 7215.50 7215.90 7216.10 7216.21 7216.22 ng HeadiNo.
72.15 72.16 [Issue 1] 670 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 676 821 00 676 822 00 676 823 00 676 824 00 676 830 00 676 841 00 676 849 00 676 851 00 676 859 00 678 114 00 678 124 00 Duty t Free 15% Free Free 15% 35% 35% 35% 35% 15% 20% continued hot-drawn or rom flat-rolled ld finished fo tion Impor c or coated, whether or not FIRST SCHEDULE hot-drawn or extruded, of a height of plated Tariff Descrip- U, I or H sections, not further worked than - Angles, shapes and sections, not further Other: hot-rolled, hot-drawn or extruded of a height of 80 mm or more:-- U sections -- I sections -- H sections - L or T sections, not further worked than hot-rolled,80mm or more - Other angles, shapes and sections, notfurther worked than hot-rolled,extruded worked than cold-formed or cold-finished: -- Obtained from flat-rolled products -- Other - -- Cold-formed orproducts -- Other Wire of iron or non-alloy steel.
- Notpolished - Plated or coated with zinc Tariff No.
7216.31.00 7216.32.00 7216.33.00 7216.40.00 7216.50.00 7216.61.00 7216.69.00 7216.91.00 7216.99.00 7217.10.00 7217.20.00 H.
S.
Code 7216.31 7216.32 7216.33 7216.40 7216.50 7216.61 7216.69 7216.91 7216.99 7217.10 7217.20 ng HeadiNo.
72.17 671 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 678 134 10 678 134 90 678 137 00 672 470 00 672 811 00 672 819 00 675 311 00 675 312 00 675 320 00 675 330 00 675 341 00 Duty t5% 20% 20% 5% 5% Free Free Free Free Free Free not in continued ess steel, of a ed than hot-rolled, tion Impor -finished products of stainless ar (other than square) cross-ss of 4.75 mm or more but not ness of 3 mm or more but less FIRST SCHEDULEess steel in ingots or other primary Tariff Descrip- Plated or coated with other base metals Other: --- Of a kind used in the manufacture of tyres --- Other - Other Stainlforms; semisteel.
- Ingots and other primary forms - -- Of rectangulsection -- Other Flat-rolled products of stainlwidth of 600 mm or more.
- Not further worked than hot-rolled, in coils: -- Of a thickness exceeding 10 mm -- Of a thickneexceeding 10 mm -- Of a thickthan 4.75 mm -- Of a thickness of less than 3 mm - Not further workcoils: -- Of a thickness exceeding 10 mm Tariff No.
7217.30.10 7217.30.90 7217.90.00 7218.10.00 7218.91.00 7218.99.00 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7219.21.00 H.
S.
Code 7217.30 7217.90 7218.10 7218.91 7218.99 7219.11 7219.12 7219.13 7219.14 7219.21 ng HeadiNo.
72.18 72.19 [Issue 1] 672 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 675 349 00 675 350 00 675 360 00 675 510 00 675 520 00 675 530 00 675 540 00 675 550 00 675 710 00 675 370 00 675 380 00 675 560 00 675 720 00 Duty t Free Free Free 15% 15% Free Free Free 15% Free Free 15% 15% continued ess steel, of a ed than cold-rolled (cold- tion Imporss of 4.75 mm or more but not ness of 3 mm or more but less ness of 3 mm or more but less kness exceeding 1 mm but less ness of 0.5 mm or more but not FIRST SCHEDULE Tariff Descrip-- Of a thickneexceeding 10 mm -- Of a thickthan 4.75 mm -- Of a thickness of less than 3 mm - Not further worked than cold rolled (cold-reduced): -- Of a thickness of 4.75 mm or more -- Of a thickthan 4.75 mm -- Of a thicthan 3 mm -- Of a thickexceeding 1 mm -- Of a thickness of less than 0.5 mm - Other Flat-rolled products of stainlwidth of less than 600 mm.
- Not further worked than hot-rolled -- Of a thickness of 4.75 mm or more -- Of a thickness of less than 4.75 mm - Not further workreduced) - Other Tariff No.
7219.22.00 7219.23.00 7219.24.00 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7219.90.00 7220.11.00 7220.12.00 7220.20.00 7220.90.00 H.
S.
Code 7219.22 7219.23 7219.24 7219.31 7219.32 7219.33 7219.34 7219.35 7219.90 7220.11 7220.12 7220.20 7220.90 ng HeadiNo.
72.20 673 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 676 150 00 676 251 00 676 259 00 676 340 00 676 450 00 676 870 00 679 210 00 672 490 00 672 820 00 675 111 00 675 119 00 Duty t 15% Free 15% Free Free Free Free 5% 5% 15% 15% ; continued ed than cold- alloy steel, of ctions of stainless tion Impords, hot-rolled, in irregularly ro FIRST SCHEDULEand bars and rods of stainless steel and rods, not further worked than hot- Tariff DescripBars wound coils, of stainless steel.
Otherangles, shapes and sesteel.
- Barsrolled, hot-drawn or extruded: -- Of circular cross-section -- Other - Bars and rods, not further workformed or cold-finished - Other bars and rods - Angles, shapes and sections Wire of stainless steel.
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.
- Ingots and other primary forms - Other Flat-rolled products of othera width of 600 mm or more.- Of silicon-electrical steel: -- Grain-oriented -- Other Tariff No.
7221.00.00 7222.11.00 7222.19.00 7222.20.00 7222.30.00 7222.40.00 7223.00.00 7224.10.00 7224.90.00 7225.11.00 7225.19.00 H.
S.
Code 7222.11 7222.19 7222.20 7222.30 7222.40 7223.00 7224.10 7224.90 7225.11 7225.19 ng HeadiNo.
72.21 7221.00 72.22 72.23 72.24 72.25 [Issue 1] 674 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 675 210 00 675 410 00 675 420 00 675 610 00 675 731 00 675 732 00 675 739 00 675 121 00 675 129 00 675 220 00 675 430 00 675 620 00 675 741 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued alloy steel, of ed than cold-rolled (cold- tion Imporrther worked than hot-rolled, in rther worked than hot-rolled, not FIRST SCHEDULE Tariff Descripcoils Other: Other: - Of high speed steel - Other, not fu- Other, not fuin coils - Other, not further worked than cold-rolled (cold-reduced) - -- Electrolytically plated or coated with zinc -- Otherwise plated or coated with zinc -- Other Flat-rolled products of othera width of less than 600 mm.
- Of silicon-electrical steel: -- Grain-oriented -- Other - Of high speed steel - -- Not further worked than hot-rolled -- Not further workreduced) -- Electrolytically plated or coated with zinc Tariff No.
7225.20.00 7225.30.00 7225.40.00 7225.50.00 7225.91.00 7225.92.00 7225.99.00 7226.11.00 7226.19.00 7226.20.00 7226.91.00 7226.92.00 7226.93.00 H.
S.
Code 7225.20 7225.30 7225.40 7225.50 7225.91 7225.92 7225.99 7226.11 7226.19 7226.20 7226.91 7226.92 7226.93 ng HeadiNo.
72.26 675 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 675 642 00 675 740 00 676 170 00 676 191 00 676 199 00 676 410 00 676 420 00 676 290 00 676 460 00 676 390 00 676 470 00 676 880 00 676 480 00 Duty t 15% 15% 15% 15% 15% 15% 15% 5% 15% 5% 15% 15% 15% y continued olled, in irregularlpeed steel high ssilico-manganese steel tion Impor FIRST SCHEDULE bars and rods of other alloy steel; loy steel.
Tariff Descrip-- Otherwise plated or coated with zinc -- Other Bars and rods, hot-rwound coils, of other alloy steel.
- Of high speed steel - Of silico-manganese steel - Other Otherangles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy ornon-al- Bars and rods, of- Bars and rods, of - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded - Other bars and rods, not further worked than forged - Other bars and rods, not further worked than cold-formed or cold-finished - Other bars and rods - Angles, shapes and sections - Hollow drill bars and rods Tariff No.
7226.94.00 7226.99.00 7227.10.00 7227.20.00 7227.90.00 7228.10.00 7228.20.00 7228.30.00 7228.40.00 7228.50.00 7228.60.00 7228.70.00 7228.80.00 H.
S.
Code 7226.94 7226.99 7227.10 7227.20 7227.90 7228.10 7228.20 7228.30 7228.40 7228.50 7228.60 7228.70 7228.80 ng HeadiNo.
72.27 72.28 [Issue 1] 676 [Rev.
2012] CAP.
472 Customs and Excise r of of Unit Quantity Kg Kg Kg Unit Quantity Kg Kg No.
es by weight oveNo.
SITC 678 291 00 678 292 00 678 299 00 SITC 676 861 00 676 862 00 Duty steel as defined in Note 1 (d) to Duty tt 15% 15% 15% which iron predominatcross-sectional shape, of which no cross- 15% 35% or not continued shapes and tion Impor comply with the chemical composition oftion Impor FIRST SCHEDULE iron applies to products obtained by casting in Tariff DescripWire of other alloy steel.
- Of high speed steel - Of silico-manganese steel - Other CHAPTER 73 ARTICLES OF IRON OR STEEL means hot or cold-formed products of any Tariff DescripSheet piling of iron or steel, whetherdrilled, punched or made from assembled elements; welded angles,sections, of iron or steel.
- Sheet piling - Angles, shapes and sections wire Tariff No.
7229.10.00 7229.20.00 7229.90.00 Tariff No.
7301.10.00 7301.20.00 H.
S.
Code 7229.10 7229.20 7229.90 er 72.
H.
S.
Code 7301.10 7301.20 ng In this Chapter the expression cast each of the other elements and which do not ChaptIn this Chapter the word sectional dimension exceeds 16 mm.ng HeadiNo.
72.29 Notes.1.- 2.- HeadiNo.
73.01 677 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 677 010 00 677 092 00 677 093 00 677 099 00 679 113 00 679 120 00 679 131 00 679 139 00 Duty t 15% 15% 15% 15% 35% 35% 15% 15% ed owing: l continued es ill pipe, of a kind us tion Imporng frogs, point rods and a kind used for oil or gas s and hollow profiles, of cast FIRST SCHEDULEal of iron or steel, the fol ch blades, crossing frogs, point rods her crossing pieces pipe Tariff DescripRailway or tramway track construction materirails, check-rails and rack rails, switch blades, crossiother crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges,sole plates - Rails- Switand ot- Fish-plates and sole plat- Other Tubes, iron.
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
- Line pipe ofpipelines - Casing, tubing and drin drilling for oil or gas: -- Drill pipe -- Other - Other, of circular cross-section, of iron or non-alloy steel: Tariff No.
7302.10.00 7302.30.00 7302.40.00 7302.90.00 7303.00.00 7304.10.00 7304.21.00 7304.29.00 H.
S.
Code 7302.10 7302.30 7302.40 7302.90 7304.10 7304.21 7304.29 ng HeadiNo.
73.02 73.03 7303.00 73.04 [Issue 1] 678 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 679 141 00 679 149 00 679 151 00 679 159 00 679 161 00 679 169 00 679 170 00 679 311 00 679 312 00 679 319 00 679 320 00 679 331 00 Duty t5% 5% 5% 5% 15% 15% 15% 35% 35% 35% 35% 35% s ng ed) ed) continued ld-rolled (cold-reducld-rolled (cold-reduc tion Impor FIRST SCHEDULE tubes and pipes (for example, Tariff Descrip-- Cold-drawn or co-- Other - Other, of circular cross-section, of stainlessteel: -- Cold-rolled (cold reduced).
-- Other - Other, of circular cross-section, of other alloy steel: -- Cold-drawn or co-- Other - Other Otherwelded, riveted or similarly closed), havicircular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
- Line pipe of a kind used for oil or gaspipelines: -- Longitudinally submerged arc welded -- Other, longitudinally welded -- Other - Casing of a kind used in drilling for oil or gas - Other, welded: -- Longitudinally welded Tariff No.
7304.31.00 7304.39.00 7304.41.00 7304.49.00 7304.51.00 7304.59.00 7304.90.00 7305.11.00 7305.12.00 7305.19.00 7305.20.00 7305.31.00 H.
S.
Code 7304.31 7304.39 7304.41 7304.49 7304.51 7304.59 7304.90 7305.11 7305.12 7305.19 7305.20 7305.31 ng HeadiNo.
73.05 679 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 679 339 00 679 390 00 679 410 00 679 420 00 679 431 00 679 430 00 679 439 10 679 440 00 679 491 00 679 510 00 679 520 00 Duty t 35% 35% 35% 35% 35% 25% 35% 35% 35% 15% 15% continued example, of circular cross-section, of of circular cross-section, of of circular cross-section, of tion Impor pipes and hollow profiles (forubing of a kind used in drilling FIRST SCHEDULE pipe fittings (for Tariff Descrip-- Other - Other Other tubes,example, open seam or welded, riveted or similarly closed), of iron or steel.
- Line pipe of a kind used for oil or gaspipelines - Casing and tfor oil or gas - Other, welded, iron or non-alloy steel - Other, welded, stainless steel - Other, welded, other alloy steel - Other, welded, of non-circular cross-section - Other Tube orcouplings, elbows, sleeves), of iron or steel.
- Cast fittings: -- Of non-malleable cast iron -- Other Tariff No.
7305.39.00 7305.90.00 7306.10.00 7306.20.00 7306.30.00 7306.40.00 7306.50.00 7306.60.00 7306.90.00 7307.11.00 7307.19.00 H.
S.
Code 7305.39 7305.90 7306.10 7306.20 7306.30 7306.40 7306.50 7306.60 7306.90 7307.11 7307.19 ng HeadiNo.
73.06 73.07 [Issue 1] 680 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 679 530 00 679 540 00 679 550 00 679 560 00 679 591 00 679 592 00 679 593 00 679 599 00 691 110 00 691 120 00 Duty t Free Free Free Free 15% 15% 15% 15% 35% 35% s cated shapes, continued shutters, bridges and and sleeves and sleeves steel: s tion Impor ns, lock-gates, towers, lattice o FIRST SCHEDULE gs of heading 94.06) and parts of n Tariff DescripOther: - Other, of stainles-- Flanges -- Threaded elbows, bends-- Butt welding fittings -- Other - -- Flanges -- Threaded elbows, bends-- Butt welding fittings -- Other Structures (excluding prefabribuildistructures (for example,bridge-sectimasts, roofs, roofing frame-works, doorand windows and their frames and thresholds for doors,balustrades, pillars and columns), of iron or steel; plates, rods, angles,sections, tubes and the like, prepared for use in structures, of iron or steel.
- Bridges and bridge-sections - Towers and lattice masts Tariff No.
7307.21.00 7307.22.00 7307.23.00 7307.29.00 7307.91.00 7307.92.00 7307.93.00 7307.99.00 7308.10.00 7308.20.00 H.
S.
Code 7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99 7308.10 7308.20 ng HeadiNo.
73.08 681 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 691 130 00 691 140 00 691 190 00 692 110 00 692 110 90 692 410 00 692 415 00 Duty t 35% 35% 35% 35% 35% 35% 35% g 300 I, n continued nsulated, but nsulated, but ng 10,000 litres cans, boxes and not exceeding 300 I, and their frames and 50 I or more tion Impor h are to be closed by soldering or FIRST SCHEDULE ners for any material (other than essed or liquefied gas), of iron or Tariff Descrip- Doors, windowsthresholds for doors - Equipment for scaffolding, shuttering, propping or pitpropping - Other Reservoirs, tanks, vats and similar contaicomprsteel, of a capacity exceediwhether or not lined or heat-inot fitted with mechanical or thermal equipment.--- Of a capacity exceedi--- Other Tanks, casks, drums,similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacitywhether or not lined or heat-inot fitted with mechanical or thermal equipment.- Of a capacity of- Of a capacity of less than 50 I: -- Cans whiccrimping Tariff No.
7308.30.00 7308.40.00 7308.90.00 7309.00.10 7309.00.90 7310.10.00 7310.21.00 H.
S.
Code 7308.30 7308.40 7308.90 7310.10 7310.21 ng HeadiNo.
73.09 7309.00 73.10 [Issue 1] 682 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 692 411 00 692 419 00 692 430 00 693 110 00 693 119 00 693 200 00 693 511 10 693 511 20 693 512 10 693 512 90 Duty t 35% 35% 35% Free 15% 35% 35% 35% 35% 35% , s plaited nd used continued s steel wire, of a ki r machinery, of stainles opes and cables ng, of iron or steel wire; o tion Impor en cloth, of stainles for compressed or liquefied FIRST SCHEDULE Tariff DescripOther gas, of iron or steel.
Stranded wire, ropes, cables,bands, slings and the like, of iron or steel, not electrically insulated.
or single flat wire, barbed or not, and loosely twisted double for fencing, of iron or steel.
Cloth (including endless bands), grillsnetting and fenciexpanded metal of iron or steel.
- Woven cloth: steel -- --- Aerosol cans --- Other Containers- Stranded wire, r- Other Barbed wire of iron or steel; twisted hoop -- Endless bands f-- Other endless bands for machinery -- Other wov-- Other Tariff No.
7310.29.10 7310.29.90 7311.00.00 7312.10.00 7312.90.00 7313.00.00 7314.12.00 7314.13.00 7314.14.00 7314.19.00 H.
S.
Code 7310.29 7312.10 7312.90 7313.00 7314.12 7314.13 7314.14 7314.19 ng HeadiNo.
73.11 7311.00 73.12 73.13 73.14 683 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 693 513 00 693 514 10 693 514 90 693 515 00 693 516 00 693 517 00 693 519 00 748 310 00 748 321 00 748 329 00 748 390 00 699 210 00 699 221 00 Shs.
Duty t 35% 35% 35% 35% 35% 35% 35% 15% Each 24.00 or 25% 35% 15% 15% 15% continued or more 23 mm or more and tion Impor plastics h FIRST SCHEDULE ed wit Tariff Descrip- Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension ofhaving a mesh size of 100 cm- Other grill, netting and fencing, welded at the intersection: -- Plated or coated with zinc -- Other - Other cloth, grill, netting and fencing: -- Plated or coated with zinc -- Coat-- Other - Expanded metal Chain and parts thereof, of iron or steel.
- Articulated link chain and parts thereof: -- Roller chain --- Bicycles chains --- Other -- Parts - Skid chain - Other chain: -- Stud-link Tariff No.
7314.20.00 7314.31.00 7314.39.00 7314.41.00 7314.42.00 7314.49.00 7314.50.00 7315.11.00 7315.12.10 7315.12.90 7315.19.00 7315.20.00 7315.81.00 H.
S.
Code 7314.20 7314.31 7314.39 7314.41 7314.42 7314.49 7314.50 7315.11 7315.12 7315.19 7315.20 7315.81 ng HeadiNo.
73.15 [Issue 1] 684 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 699 222 00 699 223 00 699 299 00 699 610 00 694 101 00 694 102 00 694 103 00 694 109 00 694 211 00 694 212 00 694 213 00 Duty t 15% 15% 15% 15% 35% 35% 35% 35% 35% 35% 35% gn continued tion Imporapnels and parts thereof, of not with heads of other FIRST SCHEDULEgr al, but excluding such articles with Tariff Descrip-- Other, welded link -- Other - Other parts Anchors, iron or steel.
Nails, tacks, drawing pins, corrugated nails, staples (other than those of headi83.05) and similar articles, of iron or steel, whether ormateriheads of copper.
--- Hook nails of iron or steel --- Other nails (excluding hook and roofing nails) --- Roofing nails --- Other Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.
- Threaded articles: -- Coach screws -- Other wood screws -- Screw hooks and screw rings Tariff No.
7315.82.00 7315.89.00 7315.90.00 7316.00.00 7317.00.10 7317.00.20 7317.00.30 7317.00.90 7318.11.00 7318.12.00 7318.13.00 H.
S.
Code 7315.82 7315.89 7315.90 7317.00 7318.11 7318.12 7318.13 ng HeadiNo.
73.16 7316.00 73.17 73.18 685 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 694 214 00 694 215 00 694 216 00 694 219 00 694 221 00 694 222 00 694 223 00 694 224 00 694 229 00 699 311 00 699 321 00 699 329 00 699 319 00 Duty t 35% 35% 35% 35% 35% 35% 35% 35% 35% 15% 35% 35% 35% s, n continued washers ks, whether or not with her loc embroidery needles tion Impor hers FIRST SCHEDULE readed articles: h Tariff Descrip-- Self-tapping screws -- Other screws and bolttheir nuts or washers -- Nuts -- Other - Non-t-- Spring washers and ot-- Other was-- Rivets -- Cotters and cotter-pins -- Other Sewing needles, knitting needles, bodkicrochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.
- Sewing, darning or- Safety pins - Other pins - Other Tariff No.
7318.14.00 7318.15.00 7318.16.00 7318.19.00 7318.21.00 7318.22.00 7318.23.00 7318.24.00 7318.29.00 7319.10.00 7319.20.00 7319.30.00 7319.90.00 H.
S.
Code 7318.14 7318.15 7318.16 7318.19 7318.21 7318.22 7318.23 7318.24 7318.29 7319.10 7319.20 7319.30 7319.90 ng HeadiNo.
73.19 [Issue 1] 686 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Number Number Number Number Number Number Number Kg No.
SITC 699 411 00 699 412 00 699 419 00 697 310 00 697 312 10 697 312 90 697 313 00 697 321 00 697 322 00 697 323 00 697 330 00 Duty t 35% 35% 35% 35% 15% 30% 35% 35% 35% 35% 35% of continued springs, of iron or h gas and other fuels h gas and other fuels es and plate warmers: tion Impor uel uel FIRST SCHEDULEl springs g), barbecues, braziers, gas-rings, ing applianc an Tariff DescripSprings and leaves for steel.
- Leaf-springs and leaves therefor - Helic- Other Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heatiplate warmers and similar non-electric domestic appliances, and parts thereof,iron or steel.
- Cook-- For gas fuel or for bot-- For liquid f--- Unassembled --- Other -- For solid fuel - Other appliances: -- For gas fuel or for bot-- For liquid f-- For solid fuel - Parts Tariff No.
7320.10.00 7320.20.00 7320.90.00 7321.11.00 7321.12.10 7321.12.90 7321.13.00 7321.81.00 7321.82.00 7321.83.00 7321.90.00 H.
S.
Code 7320.10 7320.20 7320.90 7321.11 7321.12 7321.13 7321.81 7321.82 7321.83 7321.90 ng HeadiNo.
73.20 73.21 687 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 812 111 00 812 119 00 812 150 00 697 440 00 697 411 00 697 412 00 697 413 00 Duty t 15% 15% 15% 35% 35% 35% 35% ts not continued al heating, blower, and par and the like oves and the like, of iron tion Impor steel s FIRST SCHEDULE Tariff Descrip Other: Radiators for centrelectrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan orthereof, of iron or steel.
- Radiators and parts thereof: -- Of cast iron -- Other - Other Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, glor steel.
- Iron or steel wool; pot scourers and scouring or polishing pads, gloves- -- Of cast iron, not enamelled -- Of cast iron, enamelled -- Of stainles Tariff No.
7322.11.00 7322.19.00 7322.90.00 7323.10.00 7323.91.00 7323.92.00 7323.93.00 H.
S.
Code 7322.11 7322.19 7322.90 7323.10 7323.91 7323.92 7323.93 ng HeadiNo.
73.22 73.23 [Issue 1] 688 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 697 414 00 697 419 00 697 511 00 697 513 00 697 515 00 697 519 00 699 620 00 699 631 00 699 639 00 699 651 00 699 659 00 699 670 00 Duty t 35% 35% 35% 35% 35% 35% 15% 15% 35% 15% 15% 15% on or continued tion Importher than cast iron) or steel, and parts thereof, of ir e FIRST SCHEDULE Tariff DescripOther: Other: -- Of iron (oenamelled -- Other Sanitary warsteel.
- Sinks and washbasins, of stainless steel - -- Of cast iron, whether or not enamelled -- Other - Other, including parts Other cast articles of iron or steel.
- Of non-malleable cast iron - -- Grinding balls and similar articles for mills -- Other Other articles of iron or steel.
- Forged or stamped, but not further worked: -- Grinding balls and similar articles for mills -- Other - Articles of iron or steel wire Tariff No.
7323.94.00 7323.99.00 7324.10.00 7324.21.00 7324.29.00 7324.90.00 7325.10.00 7325.91.00 7325.99.00 7326.11.00 7326.19.00 7326.20.00 H.
S.
Code 7323.94 7323.99 7324.10 7324.21 7324.29 7324.90 7325.10 7325.91 7325.99 7326.11 7326.19 7326.20 ng HeadiNo.
73.24 73.25 73.26 689 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg No.
SITC 699 691 00 699 692 00 699 699 00 Duty 0.25 0.51.31.4t 35% 35% 35% ent by weight of any other element does Limiting content % by weight continued of copper; or copper, provided that the cont tion Impor FIRST SCHEDULE ight ofTABLE OTHER ELEMENTS have the meanings hereby assigned to them Tariff DescripOther --- Traps and sneers for the destruction of pests - --- Reels for fire hose --- Other CHAPTER 74 COPPER AND ARTICLES THEREOF least 99.85% by weight least 97.5% by we Tariff No.
7326.90.10 7326.90.20 7326.90.90 er the following expressions H.
S.
Code 7326.90 Refined copper Metal containing atMetal containing atnot exceed the limit specified in the following table: Silver ng In this Chapt Element Ag As Arsenic Cd Cadmium Cr Chromium HeadiNo.
Note.
1.- (a) [Issue 1] 690 [Rev.
2012] CAP.
472 Customs and Excise h of the other er eac ontaining more than 15% by 0.81.50.70.80.810.30.3 by weight ov solid cross-section along their whole Limiting content % by weight of copper, not usefully malleable and commonly used continued ements is greater than the limit specified in the foregoing weightoxidants, de-sulphurising agents or for similar uses in the osphide (phosphor copper) csquares), equilateral triangles or regular convex polygons which two opposite sides are convex arcs, the other two han 10% by not in coils, which have a uniform 48.
FIRST SCHEDULE ined copper in which copper predominatesoducts, of such other elements exceeds 2.5%.
Zinc the content by weight of at least one of the other eltable; or the total content by weight of phosphorus falls in heading 28.
Copper alloys Metallic substances other than unrefelements, provided that (i) (ii) Master alloys Alloys containing with other elements more tas an additive in the manufacture of other alloys or as de-metallurgy of non- ferrous metals.
However, copper phweightBars and rods Rolled, extruded, drawn or forged prlength in the shape of circles, ovals, rectangles (including (including flattened circles and modified rectangles, of Element Mg Magnesium PbLead S Sulphur SnTin Te Tellurium Zn Zr Zirconium Other elements*, each *Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) (c) (d) 691 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise hereby assumed the ding square), triangular or e been subsequently worked subsequently worked after h.
have not thereby assumed the tenth of the width.
The expression ubes, are however to be taken to be unwrought e sides are convex arcs, the other two sides being ucts with a rectangular (incluheir whole length.
The thickness of such products which worked simply to facilitate their entry into machines for or tor not, of a uniform cross-section along their whole length, ling), provided that they have not tuniform solid cross-section along their whole length in the lateral triangles or regular convex polygons (including angular (including square), triangular or polygonal cross- continued scaling), provided that they opposit rms and dimensions, which havhe same forms, which have been oss-section exceeds one-tenth of the widt finitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.
The the term wire applies only to products, whether or not in coils, of any cross- FIRST SCHEDULEied rectangular) cross-section exceeds one- imple trimming or de-sca herwise than by simple trimming or de- sides being straight, of equal length and parallel).
Prodpolygonal cross-section may have corners rounded along thave a rectangular (including modifalso covers cast or sintered products, of the same foafter production (otcharacter of articles or products of other headings.
Wire-bars and billets with their ends tapered or otherwiseconverting them into, for example, drawing stock (wire-rod)copper of heading 74.03.
Profiles Rolled, extruded, drawn, forged or formed products, coiled which do not conform to any of the deexpression also covers cast or sintered products, of tproduction (otherwise than by scharacter of articles or products of other headings.
Wire Rolled, extruded or drawn products, in coils, which have a shape of circles, ovals, rectangles (including squares), equiflattened circles and modified rectangles, of which two straight, of equal length and parallel).
Products with a rectsection may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) crIn the case of heading 74.14, however, sectional shape, of which no cross-sectional dimension exceeds 6 mm.
(e) (f) [Issue 1] 692 [Rev.
2012] CAP.
472 Customs and Excise , rm and oe the same fe length, are also to be t, of solid rectangular (other assume the character of articles ied rectangles of which two opposite do notpatterns (for example, grooves, ribs, equal length and parallel) of a uniform thickness, which rectangular (including square), equilateral triangular or ers rounded along their whol continued of heading 74.03), coiled or nocts which have been perforated, corrugated, polished or oss-section with only one enclosed void along their whole squares), equilateral triangles or regular convex polygonscross-sections are concentric and havctions may be polished, coated, bent, threaded, drilled, character of articles or products of other headings.
a thickness not exceeding one-tenth of the width.
flanges, collars or rings.
, to plates, sheets, strip and foil with h FIRST SCHEDULEhout rounded corners (including modif square, of any size, provided that they inter alia have the meanings hereby assigned to them han rectangular or cone-shaped or fitted wit er the following expressions of a shape other tor products of other headings.
Alloys of copper and zinc, with or without other elements.
When other elements are present - zinc predominates by weight over each of such other elements; Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products than square) cross-section with or witsides are convex arcs, the other two sides being straight, of are - of rectangular (including square) shape with - Headings 74.09 and 74.10 apply, chequers, tears, buttons, lozenges) and to such producoated, provided that they do not thereby assume the Tubes and pipes Hollow products, coiled or not, which have a uniform crlength in the shape of circles, ovals, rectangles (including and which have a uniform wall thickness.
Products with a regular convex polygonal cross-section, which may have corntaken to be tubes and pipes provided the inner and outer orientation.
Tubes and pipes of the foregoing cross-sewaisted, expanded,Copper-zinc base alloys (brasses) In this Chapt (g) (h) Subheading Note.
1.- (a) 693 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of han 1% of Unit Quantity Kg Kg Kg Kg No.
the zinc content by weight SITC 283 210 00 283 220 00 682 110 00 682 121 00 ent is 5% or more by weight (see Duty t 15% 15% 15% 15% es)).
case containing by weight not more t continued he tin content is 3% or more but in any ates by weight over each of such other elements.
ements.
When other elements are present, tin predominates by (see copper-nickel-zinc alloys (nickel silvers)); and tion Impores or without other elements.
The nickel contt FIRST SCHEDULE than 3% (see copper-tin alloys (bronzned copper; copper anodes for is less Tariff DescripCopper mattes; cement copper (precipitated copper).
- Copper mat- Cement copper (precipitated copper) Unrefielectrolytic refining.
Refined copper and copper alloys,unwrought.
- Refined copper: -- Cathodes and sections of cathodes Tariff No.
7401.10.00 7401.20.00 7402.00.00 7403.11.00 - any nickel content by weight is less than 5% - any tin content by weightCopper-tin base alloys (bronzes) Alloys of copper and tin, with or without other elweight over each of such other elements, except that when tmay exceed that of tin but must be less than 10%.
Copper-nickel-zinc base alloys (nickel silvers) Alloys of copper, nickel and zinc, withcopper-zinc alloys (brasses)).
Copper-nickel base alloys Alloys of copper and nickel, with or without other elements zinc.
When other elements are present, nickel predominH.
S.
Code 7401.10 7401.20 7402.00 7403.11 ng (b) (c) (d) HeadiNo.
74.01 74.02 74.03 [Issue 1] 694 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 682 122 00 682 123 00 682 129 00 682 141 00 682 142 00 682 143 00 682 149 00 288 210 00 682 130 00 682 621 00 683 622 00 682 310 00 682 321 00 682 322 00 682 329 00 Duty t 15% 15% 15% 15% 15% 15% 15% 5% Free 15% Free Free 15% 15% Free er kel) or continued e) tion Impor kel base alloys (cupro-nic FIRST SCHEDULE Tariff Descrip-- Wire-bars -- Billets -- Other - Copper alloys: -- Copper-zinc base alloys (brass) -- Copper-tin base alloys (bronz-- Copper-niccopper-nickel-zinc base alloys (nickel silver) -- Other copper alloys (other than mastalloys of heading 74.05) Copper waste and scrap.
Master alloys of copper.Copper powders and flakes.
- Powders of non-lamellar structure - Powders of lamellar structure; flakes Copper bars, rods and profiles.
- Of refined copper - Of copper alloys: -- Of copper-zinc base alloys (brass) -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) -- Other Tariff No.
7403.12.00 7403.13.00 7403.19.00 7403.21.00 7403.22.00 7403.23.00 7403.29.00 7404.00 7405.00.00 7406.10.00 7406.20.00 7407.10.00 7407.21.00 7407.22.00 7407.29.00 H.
S.
Code 7403.12 7403.13 7403.19 7403.21 7403.22 7403.23 7403.29 7404.00 7405.00 7406.10 7406.20 7407.10 7407.21 7407.22 7407.29 ng HeadiNo.
74.04 74.05 74.06 74.07 695 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 682 411 00 682 419 00 682 421 00 682 422 00 682 429 00 682 511 00 682 519 00 682 521 00 682 523 00 682 525 00 682 527 00 Duty t5% 15% 15% 15% 15% 15% 15% 25% 25% 25% 25% continued tion Impor FIRST SCHEDULEh the maximum cross-sectional pper-zinc base alloys (brass): Tariff DescripCopper wire.
- Of refined copper: -- Of whicdimension exceeds 6 mm -- Other - Of copper alloys: -- Of copper-zinc base alloys (brass) -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) -- Other Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
- Of refined copper: -- In coils -- Other - Of co-- In coils -- Other - Of copper-tin base alloys (bronze): -- In coils -- Other Tariff No.
7408.11.00 7408.19.00 7408.21.00 7408.22.00 7408.29.00 7409.11.00 7409.19.00 7409.21.00 7409.29.00 7409.31.00 7409.39.00 H.
S.
Code 7408.11 7408.19 7408.21 7408.22 7408.29 7409.11 7409.19 7409.21 7409.29 7409.31 7409.39 ng HeadiNo.
74.08 74.09 [Issue 1] 696 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 682 528 00 682 529 00 682 611 00 682 612 00 682 613 00 682 619 00 682 711 00 682 713 00 682 715 00 682 719 00 Duty t 25% 25% 15% 15% 15% 15% 15% 15% 15% 15% ng (nickel s , plastics or continued d als) of a thickness paperboar , tion Impor FIRST SCHEDULE Tariff Descrip Backed: - Of copper-nickel base alloys (cupro-nickel) or copper- nickel-zinc base alloysilver) - Of other copper alloys Copper foil (whether or not printed or backed with papersimilar backing materi(excluding any backing) not exceedi0.15 mm.
- Not backed: -- Of refined copper -- Of copper alloys - -- Of refined copper -- Of copper alloys Copper tubes and pipes.
- Of refined copper - Of copper alloys: -- Of copper-zinc base alloys (brass) -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) -- Other Tariff No.
7409.40.00 7409.90.00 7410.11.00 7410.12.00 7410.21.00 7410.22.00 7411.10.00 7411.21.00 7411.22.00 7411.29.00 H.
S.
Code 7409.40 7409.90 7410.11 7410.12 7410.21 7410.22 7411.10 7411.21 7411.22 7411.29 ng HeadiNo.
74.10 74.11 697 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 682 721 00 682 722 00 693 120 00 693 522 00 693 529 00 694 310 00 694 321 00 694 329 00 Duty t 15% 15% 20% 15% 15% 15% 15% 15% nuts, continued cotter-pins, plaited bands and not electrically endless bands), grill and wire; expanded metal ofng spring washers) tion Impor cks, drawing pins, staples and FIRST SCHEDULE (including Tariff DescripCopper tube or pipe fittings (for example, couplings, elbows, sleeves).
- Of refined copper - Of copper alloys Stranded wire, cables,the like, of copper,insulated.
Cloth netting, of coppercopper.
- Cloth - Other Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts,screw hooks, rivets, cotters,washers (including spring washers) and similar articles, of copper.
- Nails and tasimilar articles - Other articles, not threaded: -- Washers (includi-- Other Tariff No.
7412.10.00 7412.20.00 7413.00.00 7414.20.00 7414.90.00 7415.10.00 7415.21.00 7415.29.00 H.
S.
Code 7412.10 7412.20 7413.00 7414.20 7414.90 7415.10 7415.21 7415.29 ng HeadiNo.
74.12 74.13 74.14 74.15 [Issue 1] 698 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 694 330 00 694 339 00 699 420 00 697 347 00 697 421 00 697 429 00 697 520 00 699 710 00 699 731 00 699 739 00 Duty t 15% 15% 15% 25% 25% 25% 25% 15% 25% 25% g continued ehold articles and scourin poses, non-electric, and the like: ouring or polishing ng apparatus of a kind purother household articles c tion Impor or heati and the like FIRST SCHEDULEsprings.
or ng kitchen scourers and sct, moulded, stamped or forged, but not Tariff Descrip- Other threaded articles: used for domestiand parts thereof, of copper.
- Table, kitchen or other housOther: -- Screws; bolts and nuts -- Other Copper CookiTable, and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.
and parts thereof; pot scourersor polishing pads, gloves-- Potpads, gloves-- Other - Sanitary ware and parts thereof Other articles of copper.- Chain and parts thereof - -- Casfurther worked -- Other Tariff No.
7415.33.00 7415.39.00 7416.00.00 7417.00.00 7418.11.00 7418.19.00 7418.20.00 7419.10.00 7419.91.00 7419.99.00 H.
S.
Code 7415.33 7415.39 7418.11 7418.19 7418.20 7419.10 7419.91 7419.99 ng HeadiNo.
74.16 7416.00 74.17 7417.00 74.18 74.19 699 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise hereby assumed the ding square), triangular or e been subsequently worked subsequently worked after h.
have not thereby assumed the solid cross-section along their whole tenth of the width.
The expression e sides are convex arcs, the other two sides being squares), equilateral triangles or regular convex polygons cts with a rectangular (incluheir whole length.
The thickness of such products which or not, of a uniform cross-section along their whole length, ling), provided that they have not tuniform solid cross-section along their whole length in the lateral triangles or regular convex polygons (including oppositangular (including square), triangular or polygonal cross- continued which two opposite sides are convex arcs, the other two scaling), provided that they rms and dimensions, which havhe same forms, which have been not in coils, which have a uniformoss-section exceeds one-tenth of the widt finitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.
The FIRST SCHEDULE have the meanings hereby assigned to them oducts, ied rectangular) cross-section exceeds one- imple trimming or de-sca CHAPTER 75 NICKEL AND ARTICLES THEREOF herwise than by simple trimming or de- er the following expressions Bars and rodsRolled, extruded, drawn or forged prlength in the shape of circles, ovals, rectangles (including (including flattened circles and modified rectangles, ofsides being straight, of equal length and parallel).
Produpolygonal cross-section may have corners rounded along thave a rectangular (including modifalso covers cast or sintered products, of the same foafter production (otcharacter of articles or products of other headings.
ProfilesRolled, extruded, drawn, forged or formed products, coiled which do not conform to any of the deexpression also covers cast or sintered products, of tproduction (otherwise than by scharacter of articles or products of other headings.
WireRolled, extruded or drawn products, in coils, which have a shape of circles, ovals, rectangles (including squares), equiflattened circles and modified rectangles, of which two straight, of equal length and parallel).
Products with a rectsection may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) cr In this Chapt Note.
1.- (a) (b) (c) [Issue 1] 700 [Rev.
2012] CAP.
472 Customs and Excise , e length, are also to be t, of solid rectangular (other assume the character of articles ied rectangles of which two opposite do nothed, coated, bent, threaded, drilled, equal length and parallel) of a uniform thickness, which een perforated, corrugated, polished or coated, provided ctangular (including square), equilateral traingular, or ers rounded along their whol continued of heading 75.02), coiled or nooss-section with only one enclosed void along their whole squares), equilateral triangles or regular convex polygonsr cross-sections are concentric and have the same form not exceed the limit specified in the following table a thickness not exceeding one-tenth of the width, flanges, collars or rings.
h hout rounded corners (including modif square, of any size, provided that they he foregoing cross-sections may be polis FIRST SCHEDULE t 99% of nickel plus cobalt, provided that , to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, have the meanings hereby assigned to them inter alia han rectangular or cone-shaped or fitted wit applies, 75.06 er the following expressions the cobalt content by weight does not exceed 1.5%, and the content by weight of any other element does of a shape other tor products of other headings.
Metal containing by weight at least (i) (ii) Plates, sheets, strip and foilFlat-surfaced products (other than the unwrought products than square) cross-section with or witsides are convex arcs, the other two sides being straight, of are - of rectangular (including square) shape with - tears, buttons, lozenges) and to such products which have bthat they do not thereby assume the character of articles or products of other headings.
Tubes and pipesHollow products, coiled or not, which have a uniform crlength in the shape of circles, ovals, rectangles (including and which have a uniform wall thickness.
Products with a reregular convex polygonal cross-section, which may have cornconsidered as tubes and pipes provided the inner and outeand orientation.
Tubes and pipes of waisted, expanded,Nickel, not alloyed In this Chapt (d) Heading (e) Subheading Notes.1.- (a) 701 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg No.
SITC 284 210 00 284 220 00 10 the term wire applies only 0.50.40.3 Duty t 15% 15% Limiting content % by weight e continued elements is greater than the limit specified in the foregoing weight over each of the other elements provided that the purposes of subheading 7508.shape, of which no cross-sectional dimension exceeds 6 mm.
ckel oxide sinters and te products of nickel a1 (c), for tion Impor ents other than nickel plus cobalt exceeds 1%.
e FIRST SCHEDULETABLE - OTHER ELEMENTS er Not ChaptTariff DescripNickel mattes, niother intermedimetallurgy.
- Nickel mattes - Nickel oxide sinters and other intermediatproducts of nickel metallurgy ions of Element Tariff No.
7501.10.00 7501.20.00 the content by weight of cobalt exceeds 1.5%, the content by weight of at least one of the other table, or the total content by weight of elem Nickel alloys Metallic substances in which nickel predominates by(i) (ii) (iii) H.
S.
Code 7501.10 7501.20 Notwithstanding the provisto products, whether or not in coils, of any cross-sectional ng Fe Iron O Oxygen Other elements, each (b) 2.- HeadiNo.
75.01 [Issue 1] 702 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 683 110 00 683 120 00 288 220 00 683 230 00 683 211 00 683 212 00 683 213 00 683 219 00 683 241 00 683 242 00 683 221 00 683 222 00 683 229 00 Duty t Free 15% 15% 15% Free Free 15% 15% 15% 15% 15% 15% 15% pe continued.
tion Impor FIRST SCHEDULE el powders and flakes.
Tariff DescripNickel bars, rods, profiles and wire.
Wire: Unwrought nickel- Nickel, not alloyed - Nickel alloys Nickel waste and scrap.
Nick- Bars, rods and profiles: -- Of nickel, not alloyed -- Of nickel alloys - -- Of nickel, not alloyed -- Of nickel alloys Nickel plates, sheets, strip and foil.
- Of nickel, not alloyed - Of nickel alloys Nickel tubes, pipes and tube or pifittings (for example, couplings, elbows, sleeves).
- Tubes and pipes:-- Of nickel, not alloyed -- Of nickel alloys - Tube or pipe fittings Tariff No.
7502.10.00 7502.20.00 7503.00.00 7504.00.00 7505.11.00 7505.12.00 7505.21.00 7505.22.00 7506.10.00 7506.20.00 7507.11.00 7507.12.00 7507.20.00 H.
S.
Code 7502.10 7502.20 7503.00 7505.11 7505.12 7505.21 7505.22 7506.10 7506.20 7507.11 7507.12 7507.20 ng HeadiNo.
75.02 75.03 75.04 7504.00 75.05 75.06 75.07 703 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg No.
SITC 699 751 00 699 759 00 ding square), triangular or e been subsequently worked have not thereby assumed the Duty tenth of the width.
The expression t solid cross-section along their whole 15% 15% continued squares), equilateral triangles or regular convex polygons which two opposite sides are convex arcs, the other two cts with a rectangular (incluheir whole length.
The thickness of such products which scaling), provided that they or not, of a uniform cross-section along their whole length, rms and dimensions, which hav not in coils, which have a uniform tion Impor finitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.
The FIRST SCHEDULE have the meanings hereby assigned to them oducts, ied rectangular) cross-section exceeds one- Tariff DescripOther articles of nickel.
- Cloth, grill and netting, of nickel wire - Other CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF herwise than by simple trimming or de- Tariff No.
7508.10.00 7508.90.00 er the following expressions H.
S.
Code 7508.10 7508.90 Bars and rods Rolled, extruded, drawn or forged prlength in the shape of circles, ovals, rectangles (including (including flattened circles and modified rectangles, ofsides being straight, of equal length and parallel).
Produpolygonal cross-section may have corners rounded along thave a rectangular (including modifalso covers cast or sintered products, of the same foafter production (otcharacter of articles or products of other headings.
Profiles Rolled, extruded, drawn, forged or formed products, coiled which do not conform to any of the de ng In this Chapt HeadiNo.
75.08 Note.
1.- (a) (b) [Issue 1] 704 [Rev.
2012] CAP.
472 Customs and Excise , hereby assumed the e length, are also to be n subsequently worked after h.
t, of solid rectangular (other assume the character of articles ied rectangles of which two opposite do notpatterns (for example, grooves, ribs, e sides are convex arcs, the other two sides being ers rounded along their whol ling), provided that they have not tuniform solid cross-section along their whole length in the lateral triangles or regular convex polygons (including oppositangular (including square), triangular or polygonal cross-of heading 76.01), coiled or noequal length and parallel) of a uniform thickness, which rectangular (including square), equilateral triangular or continued cts which have been perforated, corrugated, polished or oss-section with only one enclosed void along their whole squares), equilateral triangles or regular convex polygons the same forms, which have bee character of articles or products of other headings.
oss-section exceeds one-tenth of the widta thickness not exceeding one-tenth of the width, , to plates, sheets, strip and foil with FIRST SCHEDULE hout rounded corners (including modif square, of any size, provided that they imple trimming or de-sca inter alia han rectangular or of a shape other tor products of other headings.
expression also covers cast or sintered products, of production (otherwise than by scharacter of articles or products of other headings.
Wire Rolled, extruded or drawn products, in coils, which have a shape of circles, ovals, rectangles (including squares), equiflattened circles and modified rectangles, of which two straight, of equal length and parallel).
Products with a rectsection may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) crPlates, sheets, strip and foilFlat-surfaced products (other than the unwrought products than square) cross-section with or witsides are convex arcs, the other two sides being straight, of are - of rectangular (including square) shape with - Headings 76.06 and 76.07 apply, chequers, tears, buttons, lozenges) and to such producoated, provided that they do not thereby assume the Tubes and pipes Hollow products, coiled or not, which have a uniform crlength in the shape of circles, ovals, rectangles (including and which have a uniform wall thickness.
Products with a regular convex polygonal cross-section, which may have corn (c) (d) (e) 705 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ogether is greater than (2) 91 the term wire applies only 10.1 hed, coated, bent, threaded, drilled, by weight of any other element does provided that neither the chromium nor us silicon taken t Limiting content % by weight 2%, continued ter cross-sections are concentric and have the same form weight over each of the other elements, provided that the purposes of subheading 7616.shape, of which no cross-sectional dimension exceeds 6 mm.
flanges, collars or rings.
1% but not more than 0.
h1 (c), for he foregoing cross-sections may be polis of aluminium, provided that the contenthan 0.e FIRST SCHEDULEt TABLE - OTHER ELEMENTS er tt one of the other elements or of iron pl have the meanings hereby assigned to them of such other elements exceeds 1%.
er Not , each Chapt (1) cone-shaped or fitted wit ions of Element er the following expressionsFe + Si (iron plus silicon) Other elements the content by weight of at leasthe limit specified in the foregoing table; or the total content by weight considered as tubes and pipes provided the inner and ouand orientation.
Tubes and pipes of waisted, expanded,Aluminium, not alloyed Metal containing by weight at least 99%not exceed the limit specified in the following table Aluminium alloysMetallic substances in which aluminium predominates by(i) (ii) In this Chapt Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
Copper is permitted in a proportion greatmanganese content exceeds 0.05%.
Notwithstanding the provisto products, whether or not in coils, of any cross-sectional (1) (2) Subheading Notes.1.- (a) (b) 2.- [Issue 1] 706 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 684 110 00 684 120 00 288 230 00 684 251 00 684 252 00 684 211 00 684 212 00 684 219 00 684 221 00 684 222 00 684 223 00 684 229 00 Duty t Free Free Free 15% Free 35% 35% 35% Free 5% 5% 5% continued ofiles.
ium.
n tion Impor FIRST SCHEDULE h the maximum cross-sectional h the maximum cross-sectional ium waste and scrap.
ium powders and flakes.
ium bars, rods and pr nnn Tariff DescripUnwrought alumi- Aluminium, not alloyed - Aluminium alloys AlumiAlumi- Powders of non-lamellar structure - Powders of lamellar structure; flakes Alumi- Of aluminium, not alloyed - Of aluminium alloys: -- Hollow profiles -- Other Aluminium wire.
- Of aluminium, not alloyed: -- Of whicdimension exceeds 7 mm -- Other - Of aluminium alloys: -- Of whicdimension exceeds 7 mm -- Other Tariff No.
7601.10.00 7601.20.00 7602.00.00 7603.10.00 7603.20.00 7604.10.00 7604.21.00 7604.29.00 7605.11.00 7605.19.00 7605.21.00 7605.29.00 H.
S.
Code 7601.10 7601.20 7602.00 7603.10 7603.20 7604.10 7604.21 7604.29 7605.11 7605.19 7605.21 7605.29 ng HeadiNo.
76.01 76.02 76.03 76.04 76.05 707 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 684 231 10 684 231 20 684 231 90 684 232 10 684 232 20 684 232 90 684 233 10 684 233 20 684 233 30 684 233 90 684 239 10 Duty t 15% 25% 15% 15% 25% 15% 15% 25% 15% 15% 15% continued quare): tion Impor FIRST SCHEDULEium plates, sheets and strip, of a ed or lacquered ed or lacquered nss Tariff Descrip Other Alumithickness exceeding 0.2 mm.
- Rectangular (including s-- Of aluminium, not alloyed --- Corrugated --- Other, enamelled, printed, lithographed, embos--- Other -- Of aluminium alloys --- Corrugated --- Other, enamelled, printed, lithographed, embos--- Other -- -- Of aluminium, not alloyed: --- Corrugated --- Other, circular, of a thickness of less than 7 mm --- Other, circular, of a thickness of more than 7 mm --- Other -- Of aluminium alloys: --- Corrugated Tariff No.
7606.11.10 7606.11.20 7606.11.90 7606.12.10 7606.12.20 7606.12.90 7606.91.10 7606.91.20 7606.91.30 7606.91.90 7606.92.10 H.
S.
Code 7606.11 7606.12 7606.91 7606.92 ng HeadiNo.
76.06 [Issue 1] 708 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 684 239 20 684 239 90 684 241 10 684 241 90 684 249 10 684 249 00 684 241 00 684 249 90 684 261 00 684 262 00 684 270 00 Duty t 25% 15% Free 25% Free 25% Free 15% 35% 35% 15% , plastics or continued not printed or d sleeves).
als) of a thickness paperboar , tion Impor FIRST SCHEDULE ium tubes and pipes.
ium tube or pipe fittings (for nn Tariff Descrip--- Other, circular, of a thickness of less than 7 mm -- Aluminium foil (whether orbacked with papersimilar backing materinot exceeding 0.2 mm - Not backed Other Backed AlumiAlumiexample, couplings, elbows, --- Other -- Rolled but not further worked --- Unprinted --- Other - --- Unprinted --- Other - --- Unprinted --- Other - Of aluminium, not alloyed - Of aluminium alloys Tariff No.
7606.92.20 7606.92.90 7607.11.10 7607.11.90 7607.19.10 7607.19.90 7607.20.10 7607.20.90 7608.10.00 7608.20.00 7609.00.00 H.
S.
Code 7607.11 7607.19 7607.20 7608.10 7608.20 7609.00 ng HeadiNo.
76.07 76.08 76.09 709 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg No.
SITC 691 210 00 691 290 00 692 120 00 Duty t 35% 35% 25% ng ng g 94.06) n continued r frames and ium plates, rods, , but not fitted with n and their frames and drums, cans, boxes and or not lined or heat- tion Impor casks, or thermal equipment.
FIRST SCHEDULEium structures (excludiium reservoirs, tanks, vats and ium nnn Tariff DescripAlumiprefabricated buildings of headiand parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and theithresholds for doors, balustrades, pillars and columns); alumiprofiles, tubes and the like, prepared for use in structures.
- Doors, windowsthresholds for doors - Other Alumisimilar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulatedmechanicalAlumisimilar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceedi300 l, whetherinsulated, but not fitted with mechanical or thermal equipment.
Tariff No.
7610.10.00 7610.90.00 7611.00.00 H.
S.
Code 7610.10 7610.90 7611.00 ng HeadiNo.
76.10 76.11 76.12 [Issue 1] 710 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 692 421 00 692 429 10 692 429 30 692 440 00 693 131 00 693 139 00 697 439 00 Duty t 15% 25% 25% 692.429.30 15% 15% 25% 25% 25% gm; pot ectrically u continued umini ehold articles and scourin plaited bands and and the like: ouring or polishing ners for compressed or other household articles eof, of al tion Impors of a capacity exceeding 10 or contai and the like FIRST SCHEDULE ium ke, of aluminium, not elkitchen scourers and sc n ers and scouring or polishing pads, Tariff DescripOther --- Milk containers of a capacity not exceeding 10 litres litres liquefied gas.
Stranded wire, cables,the liinsulated.
Table, and parts therscourgloves and the like, of aluminium; sanitaryware and parts thereof, of aluminium.
- Table, kitchen or other housand parts thereof; pot scourersor polishing pads, glovespads, gloves - Collapsible tubular containers - --- Milk container--- Other Alumi- With steel core - Other -- Pot Tariff No.
7612.10.00 7612.90.10 7612.90.30 7612.90.90 7613.00.00 7614.10.00 7614.90.00 7615.11.00 H.
S.
Code 7612.10 7612.90 7614.10 7614.90 7615.11 ng HeadiNo.
76.13 7613.00 76.14 76.15 711 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 697 431 00 697 530 00 694 400 00 699 791 00 699 790 00 ding square), triangular or Duty t solid cross-section along their whole 25% 25% 15% 15% 15% continued RE USE IN THE HARMONIZED SYSTEM) squares), equilateral triangles or regular convex polygons which two opposite sides are convex arcs, the other two cts with a rectangular (inclu m.
u staples (other than those of not in coils, which have a uniform tion Impor ill, netting and fencing, of FIRST SCHEDULE have the meanings hereby assigned to them oducts, Tariff DescripOther articles of aluminiOther: -- Other - Sanitary ware and parts thereof - Nails, tacks, heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles - -- Cloth, graluminium wire Other CHAPTER 78 LEAD AND ARTICLES THEREOF Tariff No.
7615.19.00 7615.20.00 7616.10.00 7616.91.00 7616.99.00 er the following expressions H.
S.
Code 7615.19 7615.20 7616.10 7616.91 7616.99 CHAPTER 77 (RESERVED FOR POSSIBLE FUTUBars and rodsRolled, extruded, drawn or forged prlength in the shape of circles, ovals, rectangles (including (including flattened circles and modified rectangles, ofsides being straight, of equal length and parallel).
Produ ng In this Chapt HeadiNo.
76.16 Note.
1.- (a) [Issue 1] 712 [Rev.
2012] CAP.
472 Customs and Excise hereby assumed the e been subsequently worked subsequently worked after h.
t, of solid rectangular (other have not thereby assumed the assume the character of articles tenth of the width.
The expression ied rectangles of which two opposite do not e sides are convex arcs, the other two sides being their whole length.
The thickness of such products which or not, of a uniform cross-section along their whole length, ling), provided that they have not tuniform solid cross-section along their whole length in the lateral triangles or regular convex polygons (including oppositangular (including square), triangular or polygonal cross-of heading 78.01), coiled or noequal length and parallel) of a uniform thickness, which continued scaling), provided that they rms and dimensions, which havhe same forms, which have been oss-section exceeds one-tenth of the widta thickness not exceeding one-tenth of the width, finitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.
The hout rounded corners (including modif square, of any size, provided that they FIRST SCHEDULEied rectangular) cross-section exceeds one- imple trimming or de-sca herwise than by simple trimming or de-han rectangular or of a shape other tor products of other headings.
Rolled, extruded, drawn, forged or formed products, coiled polygonal cross-section may have corners rounded along have a rectangular (including modifalso covers cast or sintered products, of the same foafter production (otcharacter of articles or products of other headings.
Profileswhich do not conform to any of the deexpression also covers cast or sintered products, of tproduction (otherwise than by scharacter of articles or products of other headings.
WireRolled, extruded or drawn products, in coils, which have a shape of circles, ovals, rectangles (including squares), equiflattened circles and modified rectangles, of which two straight, of equal length and parallel).
Products with a rectsection may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) crPlates, sheets, strip and foilFlat-surfaced products (other than the unwrought products than square) cross-section with or witsides are convex arcs, the other two sides being straight, of are - of rectangular (including square) shape with - (b) (c) (d) 713 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise , of any other element does not hed, coated, bent, threaded, drilled, 0.02 0.005 0.05 0.002 0.002 0.08 0.002 weight ent byLimiting content % by weight een perforated, corrugated, polished or coated, provided rectangular (including square), equilateral triangular or rners rounded along their whole length, are also to be r cross-sections are concentric and have the same form continued oss-section with only one enclosed void along their whole squares), equilateral triangles or regular convex polygons ded that the cont flanges, collars or rings.
h he foregoing cross-sections may be polis means FIRST SCHEDULE t TABLE OTHER ELEMENTS , to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, inter alia refined lead cone-shaped or fitted witsion applies, Element h 78.04 er the expres tears, buttons, lozenges) and to such products which have bthat they do not thereby assume the character of articles or products of other headings.
Tubes and pipesHollow products, coiled or not, which have a uniform crlength in the shape of circles, ovals, rectangles (including and which have a uniform wall thickness.
Products with a regular convex polygonal cross-sections, which may have coconsidered as tubes and pipes provided the inner and outeand orientation.
Tubes and pipes of waisted, expanded,Ag Silver As Arsenic Bi BismutCa Calcium Cd Cadmium Cu Copper Fe Iron In this ChaptMetal containing by weight at least 99.9% of lead, proviexceed the limit specified in the following table Heading (e) Subheading Note.
1.- [Issue 1] 714 [Rev.
2012] CAP.
472 Customs and Excise fo Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 685 120 00 685 111 00 685 119 10 685 119 90 288 240 00 685 210 00 685 221 00 0.002 0.005 0.005 0.002 0.001 Duty t Free Free Free Free Free Free 15% Limiting content % by weight continued weight antimony as the tion Impor ts, strips and foil; e FIRST SCHEDULE Tariff DescripOther: Lead plates, sheets, strips and foil; lead Unwrought lead.
- Refined lead - -- Containing byprincipal other element --- Alloys --- Other Lead waste and scrap.
Lead bars, rods, profiles and wire.
powder and flakes.
- Plates, she-- Sheets, strips and foil of a thickness (excluding any backing) not exceeding 0.2 mm Element Tariff No.
7801.10.00 7801.91.00 7801.99.10 7801.99.90 7802.00.00 7803.00.00 7804.11.00 imony S Sulphur Sb AntSn Tin Zn Zinc Other (for example Te), each H.
S.
Code 7801.10 7801.91 7801.99 7802.00 7803.00 7804.11 ng HeadiNo.
78.01 78.02 78.03 78.04 715 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise fo Unit Quantity Kg Kg Kg Kg No.
SITC 685 222 00 685 229 00 685 240 00 699 760 00 ding square), triangular or e been subsequently worked have not thereby assumed the Duty tenth of the width.
The expression t solid cross-section along their whole 15% 15% 15% 15% continued squares), equilateral triangles or regular convex polygons which two opposite sides are convex arcs, the other two cts with a rectangular (incluheir whole length.
The thickness of such products which scaling), provided that they or not, of a uniform cross-section along their whole length, rms and dimensions, which hav not in coils, which have a uniform tion Impor finitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.
The FIRST SCHEDULE have the meanings hereby assigned to them oducts, ied rectangular) cross-section exceeds one- Tariff Descrip-- Other plates, sheets, strips and foil of lead -- powders and flakes of lead - Lead tubes, pipes and tubes or pipe fitting (for example coupling, elbows and sleeves) - Other articles or lead CHAPTER 79 ZINC AND ARTICLES THEREOF herwise than by simple trimming or de- Tariff No.
7804.19.00 7804.20.00 7805.00.00 7806.00.00 er the following expressions H.
S.
Code 7805.00 7806.00 Bars and rodsRolled, extruded, drawn or forged prlength in the shape of circles, ovals, rectangles (including (including flattened circles and modified rectangles, ofsides being straight, of equal length and parallel).
Produpolygonal cross-section may have corners rounded along thave a rectangular (including modifalso covers cast or sintered products, of the same foafter production (otcharacter of articles or products of other headings.
ProfilesRolled, extruded, drawn, forged or formed products, coiled which do not conform to any of the de ng In this Chapt HeadiNo.
7805 7806 Note.
1.- (a) (b) [Issue 1] 716 [Rev.
2012] CAP.
472 Customs and Excise , hereby assumed the e length, are also to be n subsequently worked after h.
t, of solid rectangular (other assume the character of articles ied rectangles of which two opposite do not e sides are convex arcs, the other two sides being ers rounded along their whol ling), provided that they have not tuniform solid cross-section along their whole length in the lateral triangles or regular convex polygons (including oppositangular (including square), triangular or polygonal cross-of heading 79.01), coiled or noequal length and parallel) of a uniform thickness, which een perforated, corrugated, polished or coated, provided rectangular (including square), equilateral triangular or continued oss-section with only one enclosed void along their whole squares), equilateral triangles or regular convex polygons the same forms, which have bee oss-section exceeds one-tenth of the widta thickness not exceeding one-tenth of the width.
FIRST SCHEDULE hout rounded corners (including modif square, of any size, provided that they imple trimming or de-sca , to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, inter alia han rectangular or applies, 79.05 of a shape other tor products of other headings.
expression also covers cast or sintered products, of production (otherwise than by scharacter of articles or products of other headings.
WireRolled, extruded or drawn products, in coils, which have a shape of circles, ovals, rectangles (including squares), equiflattened circles and modified rectangles, of which two straight, of equal length and parallel).
Products with a rectsection may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) crPlates, sheets, strip and foilFlat-surfaced products (other than the unwrought products than square) cross-section with or witsides are convex arcs, the other two sides being straight, of are - of rectangular (including square) shape with - tears, buttons, lozenges) and to such products which have bthat they do not thereby assume the character of articles or products of other headings.
Tubes and pipesHollow products, coiled or not, which have a uniform crlength in the shape of circles, ovals, rectangles (including and which have a uniform wall thickness.
Products with a regular convex polygonal cross-section, which may have corn (c) (d) Heading (e) 717 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
SITC 686 111 00 686 112 00 686 120 00 288 250 00 Duty hed, coated, bent, threaded, drilled, t res (microns) mesh.
It must contain at Free Free Free Free each of the other elements, provided that the total continued ter cross-sections are concentric and have the same form of spherical particles which are finer than zinc powders.
At e with 63 micromet flanges, collars or rings.
h he foregoing cross-sections may be polistion Imporby weight 99.99% or more of FIRST SCHEDULEt edominates by weight over have the meanings hereby assigned to them Tariff DescripUnwrought zinc.
- Zinc, not alloyed: Containing zinc -- Containing by weight less than 99.99% of zinc -- - Zinc alloys Zinc waste and scrap.
cone-shaped or fitted wit weight of the particles pass through a sievTariff No.
7901.12.00 7901.20.00 7902.00.00 er the following expressions considered as tubes and pipes provided the inner and ouand orientation.
Tubes and pipes of waisted, expanded,Zinc, not alloyed Metal containing by weight at least 97.5% of zinc.
Zinc alloys Metallic substances in which zinc prcontent by weight of such other elements exceeds 2.5%.
Zinc dustDust obtained by condensation of zinc vapour, consisting least 80% byleast 85% by weight of metallic zinc.
H.
S.
Code 7901.11 7901.11.00 7901.12 7901.20 7902.00 In this Chapt ng Subheading Note.
1.- (a) (b) (c) HeadiNo.
79.01 79.02 [Issue 1] 718 [Rev.
2012] CAP.
472 Customs and Excise fo Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 686 331 00 686 339 00 686 310 00 686 320 00 686 341 00 686 349 00 699 771 00 699 779 00 Duty t solid cross-section along their whole 15% 15% 15% 15% 15% 15% 15% 35% continued squares), equilateral triangles or regular convex polygons which two opposite sides are convex arcs, the other two and tube or pipe fittings not in coils, which have a uniform tion Impor pipes ed components FIRST SCHEDULE have the meanings hereby assigned to them oducts, tubes, Tariff DescripZinc dust, powders and flakes.
- Zinc dust - Other Zinc bars, rods, profiles and wire.
Zinc plates, sheets, strip and foil.
Zinc (for example, couplings, elbows, sleeves).
--- Rain water drain pipes --- Other Other articles of zinc.
--- Gutters, roof capping, skylight frames and other fabricat--- Other CHAPTER 80 TIN AND ARTICLES THEREOF Tariff No.
7903.10.00 7903.90.00 7904.00.00 7905.00.00 7906.00.10 7906.00.90 7907.00.10 7907.00.90 er the following expressions H.
S.
Code 7903.10 7903.90 7904.00 7905.00 7906.00 7907.00 Bars and rodsRolled, extruded, drawn or forged prlength in the shape of circles, ovals, rectangles (including(including flattened circles and modified rectangles, of ng In this Chapt HeadiNo.
79.03 79.04 79.05 79.06 79.07 Note.
1.- (a) 719 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise hereby assumed the ding square), triangular or e been subsequently worked subsequently worked after h.
t, of solid rectangular (other have not thereby assumed the tenth of the width.
The expression ied rectangles of which two opposite e sides are convex arcs, the other two sides being ucts with a rectangular (incluheir whole length.
The thickness of such products which or not, of a uniform cross-section along their whole length, ling), provided that they have not tuniform solid cross-section along their whole length in the lateral triangles or regular convex polygons (including oppositangular (including square), triangular or polygonal cross-of heading 80.01), coiled or noequal length and parallel) of a uniform thickness, which ided that they do not assume the character of articles or continued scaling), provided that they rms and dimensions, which havhe same forms, which have been oss-section exceeds one-tenth of the widta thickness not exceeding one-tenth of the width, finitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.
The hout rounded corners (including modif FIRST SCHEDULEied rectangular) cross-section exceeds one- imple trimming or de-sca quare) shape with herwise than by simple trimming or de- her than rectangular or square, of any size, prov sides being straight, of equal length and parallel).
Prodpolygonal cross-section may have corners rounded along thave a rectangular (including modifalso covers cast or sintered products, of the same foafter production (otcharacter of articles or products of other headings.
Profiles Rolled, extruded, drawn, forged or formed products, coiled which do not conform to any of the deexpression also covers cast or sintered products, of tproduction (otherwise than by scharacter of articles or products of other headings.
Wire Rolled, extruded or drawn products, in coils, which have a shape of circles, ovals, rectangles (including squares), equiflattened circles and modified rectangles, of which two straight, of equal length and parallel).
Products with a rectsection may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) crPlates, sheets, strip and foil Flat-surfaced products (other than the unwrought products than square) cross-section with or witsides are convex arcs, the other two sides being straight, of are of rectangular (including sof a shape otproducts of other headings.
(b) (c) (d) [Issue 1] 720 [Rev.
2012] CAP.
472 Customs and Excise , e length, are also to be patterns (for example, grooves, ribs,hed, coated, bent, threaded, drilled, 0.10.4 weight of any bismuth or copper is less er than the limit specified in the foregoing Limiting content % by weight rectangular (including square), equilateral triangular or ers rounded along their whol continued cts which have been perforated, corrugated, polished or oss-section with only one enclosed void along their whole squares), equilateral triangles or regular convex polygonsr cross-sections are concentric and have the same form character of articles or products of other headings.
weight over each of the other elements, provided that: flanges, collars or rings.
, to plates, sheets, strip and foil with hh or copper is equal to or great he foregoing cross-sections may be polis of tin, provided that the content by h smut FIRST SCHEDULEt TABLE - OTHER ELEMENTS , inter alia have the meanings hereby assigned to them of such other elements exceeds 1%; or cone-shaped or fitted wit Element er the following expressionsBi BismutCu Copper the content by weight of either bitable.
alloys Headings 80.04 and 80.05 applychequers, tears, buttons, lozenges) and to such producoated, provided that they do not thereby assume the Tubes and pipesHollow products, coiled or not, which have a uniform crlength in the shape of circles, ovals, rectangles (including and which have a uniform wall thickness.
Products with a regular convex polygonal cross-section, which may have cornconsidered as tubes and pipes provided the inner and outeand orientation.
Tubes and pipes of waisted, expanded,Tin, not alloyedMetal containing by weight at least 99%than the limit specified in the following table Tin Metallic substances in which tin predominates by the total content by weight(i) In this Chapt (e) Subheading Note.
1.- (a) (b) 721 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 687 110 00 687 120 00 288 260 00 687 210 00 687 220 00 687 230 00 687 240 00 699 781 00 Duty t Free Free Free 15% 15% 15% 15% 35% ng elbows, continued ofiles and wire.
tion Impor ther or not printed or backed es, sheets and strip, of a pipes and tube or pipe fittings (whe FIRST SCHEDULE rs, rods, prplatl ba tubes, Tariff DescripUnwrought tin.
- Tin, not alloyed - Tin alloys Tin waste and scrap.
Tin Tin thickness exceeding 0.2 mm.
Tin foiwith paper, paperboard, plastics orsimilar backing materials), of a thickness (excluding any backing) not exceedi0.2 mm; tin powders and flakes.
Tin (for example, couplings,sleeves).
Other articles of tin.
Tariff No.
8001.10.00 8001.20.00 8002.00.00 8003.00.00 8004.00.00 8005.00.00 8006.00.00 8007.00.00 H.
S.
Code 8001.10 8001.20 8002.00 8005.00 8007.00 ng HeadiNo.
80.01 80.02 80.03 8003.00 80.04 8004.00 80.05 80.06 8006.00 80.07 [Issue 1] 722 [Rev.
2012] CAP.
472 Customs and Excise of mutatis Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 689 111 00 689 114 00 699 915 00 699 916 00 689 117 00 699 919 00 689 121 00 689 124 00 s, strip and foil applies, Duty t 15% 15% 15% 15% 15% 15% 15% 15% continued nd articles thereof, by sintering; waste tion Impor FIRST SCHEDULE ars and rods, profiles, wire and plates, sheetTariff DescripOther: Molybdenum and articles thereof,Other: Tungsten (wolfram) aincluding waste and scrap.
- Powders - -- Unwrought tungsten, including bars and rods obtained simply by sintering -- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil -- Wire -- Waste and scrap -- Other including waste and scrap.
- Powders - -- Unwrought molybdenum including bars and rods obtained simplyand scrap Tariff No.
8101.10.00 8101.94.00 8101.95.00 8101.96.00 8101.97.00 8101.99.00 8102.10.00 8102.94.00 CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF er 74, defining b , to this Chapter.
H.
S.
Code 8101.10 8101.94 8101.95 8101.96 8101.97 8101.99 8102.10 8102.94 Note 1 to Chaptmutandisng Subheading Note.
1.- HeadiNo.
81.01 81.02 723 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 699 925 00 699 926 00 689 127 00 699 929 00 689 132 00 689 133 00 699 930 00 689 151 00 689 159 00 689 140 00 699 941 00 699 949 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% and continued wders o tion Impor turnings and granules, graded FIRST SCHEDULE by sintering, profiles, plates, sheets, um and articles thereof, including ings, p Tariff Descrip-- Bars and rods, other than those obtained simplystrip and foil -- Wire -- Waste and scrap -- Other Tantalwaste and scrap.
- Unwrought tantalum, including barsrods obtained simply by sintering; powders - Waste and scrap - Other Magnesium and articles thereof,including waste and scrap.
- Unwrought magnesium: -- Containing at least 99.8% by weight of magnesium -- Other - Waste and scrap - Rasaccording to size; p- Other Tariff No.
8102.95.00 8102.96.00 8102.97.00 8102.99.00 8103.20.00 8103.30.00 8103.90.00 8104.11.00 8104.19.00 8104.20.00 8104.30.00 8104.90.00 H.
S.
Code 8102.95 8102.96 8102.97 8102.99 8103.20 8103.30 8103.90 8104.11 8104.19 8104.20 8104.30 8104.90 ng HeadiNo.
81.03 81.04 [Issue 1] 724 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 689 812 00 689 813 00 699 810 00 689 920 00 689 820 00 689 823 00 699 830 00 689 832 00 689 830 00 699 850 00 689 842 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% de continued urgy; cobalt and l tal cles thereof, including tion Impor d artiadmium; powders tanium; powders rconium; powders an m and articles thereof, including FIRST SCHEDULEt mattes and other intermediate uum and articles thereof, including Tariff DescripCobalproducts of cobalt mearticles thereof, including waste anscrap.
- Cobalt mattes and other intermediatproducts of cobalt metallurgy; unwrought cobalt; powders - Waste and scrap - Other Bismuth waste and scrap.
Cadmiwaste and scrap.
- Unwrought c- Waste and scrap - Other Titaniwaste and scrap.
- Unwrought ti- Waste and scrap - Other Zirconium and articles thereof, including waste and scrap.
- Unwrought zi Tariff No.
8105.20.00 8105.30.00 8105.90.00 8106.00.00 8107.20.00 8107.30.00 8107.90.00 8108.20.00 8108.30.00 8108.90.00 8109.20.00 H.
S.
Code 8105.20 8105.30 8105.90 8107.20 8107.30 8107.90 8108.20 8108.30 8108.90 8109.20 ng HeadiNo.
81.05 81.06 8106.00 81.07 81.08 81.09 725 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 689 843 00 699 870 00 689 931 00 689 932 00 689 939 00 689 940 00 689 912 00 689 913 00 699 950 00 689 951 00 689 952 00 689 959 00 689 960 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued tion Impor FIRST SCHEDULE um (columbium), rhenium and Tariff DescripAntimony and articles thereof, including Beryllium, chromium, germanium, Beryllium: Chromium - Waste and scrap - Other waste and scrap.
- Unwrought antimony; powders - Waste and scrap - Other Manganese and articles thereof,including waste and scrap.
vanadium, gallium, hafnium, indium, niobithallium, and articles of these metals, including waste and scrap.
- -- Unwrought; powders -- Waste and scrap -- Other - -- Unwrought; powders -- Waste and scrap -- Other - Germanium Tariff No.
8109.30.00 8109.90.00 8110.10.00 8110.20.00 8110.90.00 8111.00.00 8112.12.00 8112.13.00 8112.19.00 8112.21.00 8112.22.00 8112.29.00 8112.30.00 H.
S.
Code 8109.30 8109.90 8110.10 8110.20 8110.90 8111.00 8112.12 8112.13 8112.19 8112.21 8112.22 8112.29 8112.30 ng HeadiNo.
81.10 81.11 81.12 [Issue 1] 726 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 689 970 00 689 981 00 689 985 20 699 995 90 689 982 00 699 990 00 689 990 00 re sets, and goods of heading Duty t 15% 15% 15% 15% 15% 15% 15% continued reconstructed) on a support of base metal, metal carbide or th frameworks, manicure or pedicu tion Impor BASE METAL working edge, working surface or other working part of and articles thereof, including FIRST SCHEDULE Tariff DescripThallium: Other: - Vanadium - -- Unwrought; powders -- Waste and scrap -- Other - -- Unwrought; waste and scrap; powders -- Other Cermets waste and scrap.
Tariff No.
8112.40.00 8112.51.00 8112.52.00 8112.59.00 8112.92.00 8112.99.00 8113.00.00 metal; H.
S.
Code 8112.40 8112.51 8112.52 8112.59 8112.92 8112.99 Base Metal carbides or cermets; Precious or semi-precious stones (natural, synthetic orcermet; or ng Apart from blow lamps, portable forges, grinding wheels wi82.09, this Chapter covers only articles with a blade, (b) (c) HeadiNo.
81.13 8113.00 CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF Notes.1.- (a) 727 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise arts of Unit Quantity Kg Kg Kg Kg Kg Kg s, except p10.
No.
SITC 695 110 00 695 120 00 695 130 00 695 140 00 695 150 00 695 160 00 Duty t 15% 15% 15% 15% 15% 15% d hedge ture or continued that the articles have cutting teeth, flutes, grooves, or the east an equal number of articles of heading 82.15 are to be (heading 84.66).
However, parts of general use as defined in l ks and similar hewing and function after the application of the abrasive.
or electric hair clippers are to be classified in heading 85.
tion Impor and similar one-handed pruners FIRST SCHEDULE ears, two-handed pruning shears teurs this Chapter are to be classified with the articles of which they are parta Tariff DescripHand tools, the following: spades,shovels, mattocks, picks, hoes, forks anrakes; axes, bill hootools; secateurs and pruners of any kind; scythes, sickles, hay knives,shears, timber wedges and other tools of a kind used in agriculture, horticulforestry.
Secand shears (including poultry shears) and similar two-handed shears upport of base metal, provided- Spades and shovels - Forks - Mattocks, picks, hoes and rakes - Axes, bill hooks and similar hewing tools - - Hedge sh Tariff No.
8201.10.00 8201.20.00 8201.30.00 8201.40.00 8201.50.00 8201.60.00 Abrasive materials on a slike, of base metal, which retain their identity , blades and cutting plates for electric shaversH.
S.
Code 8201.10 8201.20 8201.30 8201.40 8201.60 (d) Part of base metal of the articles of separately specified as such and tool-holders for hand tools Note 2 to Section XV are in all cases excluded from this Chapter.
HeadsSets consisting of one or more knives of heading 82.11 and atclassified in heading 82.15.
ng 2.- 3.- HeadiNo.
82.01 8201.50 [Issue 1] 728 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 695 190 00 695 210 00 695 510 00 695 520 00 695 539 00 695 540 00 695 550 00 695 590 00 695 220 00 695 232 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% , 15% 15% s continued t cropper tion Impor w blades (including slitting or a FIRST SCHEDULE ades).
ular s , pipe-cutters, bolating punches and similar hand s ers and similar tools Tariff Descrip- Other hand tools of a kind used in agriculture, horticulture or forestry Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw bl- Hand saws - Band saw blades - Circslotting saw blades): -- With working part of steel -- Other, including parts - Chain saw blades - Other saw blades: -- Straight saw blades, for working metal -- Other Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shearperfortools.- Files, rasps and similar tools - Pliers (including cutting pliers), pincers, tweez Tariff No.
8201.90.00 8202.10.00 8202.20.00 8202.31.00 8202.39.00 8202.40.00 8202.91.00 8202.99.00 8203.10.00 8203.20.00 H.
S.
Code 8201.90 8202.10 8202.20 8202.31 8202.39 8202.40 8202.91 8202.99 8203.10 8203.20 ng HeadiNo.
82.02 82.03 729 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 695 233 00 695 234 00 695 311 00 695 312 00 695 320 00 695 410 00 695 420 00 695 430 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% e continued imilar cutting ng wheels with anners and wrenches sp tion Impor able FIRST SCHEDULE sewhere specified or included; blow Tariff Descrip- Metal cutting shears and similar tools - Pipe-cutters, bolt croppers, perforatingpunches and similar tools Hand-operated (including torque meter wrenches but not including tap wrenches); interchangeablspanner sockets, with or without handles.
- Hand-operated spanners and wrenches -- Non-adjust-- Adjustable - Interchangeable spanner sockets, with or without handles Hand tools (including glaziers diamonds), not ellamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grindiframeworks.
- Drilling, threading or tapping tools - Hammers and sledge hammers - Planes, chisels, gouges and stools for working wood Tariff No.
8203.30.00 8203.40.00 8204.11.00 8204.12.00 8204.20.00 8205.10.00 8205.20.00 8205.30.00 H.
S.
Code 8203.30 8203.40 8204.11 8204.12 8204.20 8205.10 8205.20 8205.30 ng HeadiNo.
82.04 82.05 [Issue 1] 730 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 695 440 00 695 451 00 695 461 00 695 469 00 695 470 00 695 480 00 695 490 00 695 700 00 695 631 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% g, n gs 82.02 eadi n continued hand tools, tion Impor or more of the headi FIRST SCHEDULE two of 05, put up in sets for retail sale.
g, boring, broaching, milling, turning g or earth boring tools.
Tariff Descrip- Screwdrivers - Other hand tools (including glaziers diamonds): -- Household tools -- Other - Blow lamps - Vices, clamps and the like - Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks - Sets of articles of two or more of the foregoing subheadings Tools to 82.Interchangeable tools forwhether or not power-operated, or for machine-tools (for example, for pressing,stamping, punching, tapping, thrdrillinor screw driving), including dies fordrawing or extruding metal, and rock drillin- Rock drilling or earth boring tools: -- With working part of cermets Tariff No.
8205.40.00 8205.51.00 8205.59.00 8205.60.00 8205.70.00 8205.80.00 8205.90.00 8206.00.00 8207.13.00 H.
S.
Code 8205.40 8205.51 8205.59 8205.60 8205.70 8205.80 8205.90 8207.13 ng HeadiNo.
82.06 8206.00 82.07 731 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 695 639 00 695 642 00 695 643 00 695 644 00 695 645 00 695 646 00 695 647 00 695 648 00 695 649 00 695 611 00 695 612 00 695 613 00 695 614 00 695 619 00 695 620 00 Duty t 15% 15% 15% 15% 15% Free 15% Free 15% 15% 15% 25% 15% 15% Free restry o continued ng blades, for machines appliances.
horticultural or f tion Impor ultural, of cermets.
FIRST SCHEDULE for pressing, stamping or punching for tapping or threading for boring or broaching for turning Tariff Descrip -- Other, including parts - Dies for drawing or extruding metal - Tools- Tools- Tools for drilling, other than for rock drilling - Tools- Tools for milling - Tools- Other interchangeable tools Knives and cuttior for mechanical- For metal working - For wood working - For kitchen appliances or for machines used by the food industry - For agricmachines - Other Plates, sticks, tips and the like for tools, unmounted, Tariff No.
8207.19.00 8207.20.00 8207.30.00 8207.40.00 8207.50.00 8207.60.00 8207.70.00 8207.80.00 8207.90.00 8208.10.00 8208.20.00 8208.30.00 8208.40.00 8208.90.00 8209.00.00 H.
S.
Code 8207.19 8207.20 8207.30 8207.40 8207.50 8207.60 8207.70 8207.80 8207.90 8208.10 8208.20 8208.30 8208.40 8208.90 8209.00 ng Headi No.
82.08 82.09 [Issue 1] 732 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Number Number Number Number Kg Kg Kg Kg Kg Kg Kg No.
SITC 697 810 00 696 810 00 696 891 00 696 892 00 696 893 00 696 894 00 696 895 00 696 310 00 696 351 00 696 359 00 696 380 00 696 400 00 Duty t 35% 35% 25% 25% 35% 35% 35% 25% 25% 25% 25% 15% continued appliances, serving of ng or ing fixed blades ing fixed blades r than fixed blades tion Impor conditionirted articles FIRST SCHEDULEated mechanical Tariff DescripKnives with cutting blades, serrated or not Other: Razors and razor blades (including razor Scissors, tailors shears and similar Hand-operweighing 10 kg or less, used in the preparation,food or drink.
(including pruning knives), other than knives of heading 82.08, and blades therefor.
- Sets of asso- -- Table knives hav-- Other knives hav-- Knives having othe-- Blades -- Handles of base metal blade blanks in strips).
- Razors --- Razor blade blanks in strips --- Other - Other parts shears, and blades therefor.
Tariff No.
8210.00.00 8211.10.00 8211.91.00 8211.92.00 8211.93.00 8211.94.00 8211.95.00 8212.10.00 8212.20.10 8212.20.90 8212.90.00 8213.00.00 H.
S.
Code 8211.10 8211.91 8211.92 8211.93 8211.94 8211.95 8212.10 8212.20 8212.90 8213.00 ng HeadiNo.
82.10 8210.00 82.11 82.12 82.13 733 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 696 510 00 696 550 00 696 590 00 696 610 00 696 620 00 696 630 00 696 690 00 Duty t 25% 25% 25% 25% 25% 25% 25% t paper continued mmers, cake- kitchen cleavers, ng knives, or s ladles, ski tion Impor precious metal FIRST SCHEDULE sorted articles containing at leash Tariff DescripOther articles of cutlery (for example, hair Spoons, forks,Other: clippers, butcherchoppers and minciknives); manicure or pedicure sets and instruments (including nail files).
- Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor - Manicure or pedicure sets and instruments (including nail files) - Other servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
- Sets of asone article plated with precious metal - Other sets of assorted articles - -- Plated wit-- Other Tariff No.
8214.10.00 8214.20.00 8214.90.00 8215.10.00 8215.20.00 8215.91.00 8215.99.00 H.
S.
Code 8214.10 8214.20 8214.90 8215.10 8215.20 8215.91 8215.99 ng HeadiNo.
2.14 82.15 [Issue 1] 734 [Rev.
2012] CAP.
472 Customs and Excise iron of Unit Quantity Kg Kg Kg Kg Kg Kg r, articles of e No.
ers 74 to 76 and 78 to SITC 699 111 10 699 119 00 699 112 00 699 113 00 699 144 10 699 144 90 luding, where appropriate, (inces) exceeding 75 mm provided er Duty t 15% 25% 25% 25% 15% 25% of other base metal (Chapt continued cles, of base be classified with their parent articles.
Howev means those having a diametncluding, where appropriate, tyr of base metal; or similar articles or 73.20,castorstion Impor FIRST SCHEDULE 17, 73.18 ocks and locks (key, combination or Tariff DescripPadlocks: er, parts of base metal are toPadlelectrically operated),clasps and frames with clasps,incorporating locks, of base metal; keys for any of the foregoing artimetal.
- --- Unassembled --- Other - Locks of a kind used for motor vehicles - Locks of a kind used for furniture - Other locks --- Unassembled --- Other CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL Tariff No.
8301.10.10 8301.10.90 8301.20.00 8301.30.00 8301.40.10 8301.40.90 ceeding 75 mm, or those having a diameter (ih of the wheel or tyre fitted thereto is less than 30 mm.
H.
S.
Code 8301.10 8301.20 8301.30 8301.40 For the purposes of this Chaptor steel of heading 73.12, 73.15, 73.81) are not to be taken as parts of articles of this Chapter.
For the purposes of heading 83.02, the word tyres) not exthat the widtng Notes.1.- 2.- HeadiNo.
83.01 735 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 699 115 00 699 116 00 699 117 00 699 131 00 699 140 00 699 150 00 699 161 00 699 170 00 699 191 00 699 195 00 699 196 00 Duty t 25% 15% 25% 25% Free 15% 25% 15% 15% 15% 15% continued with clasps, l; automatic door ngs, fittings and similar lar fixtures; castors with tion Impor FIRST SCHEDULE ery, trunks, chests, caskets or the Tariff Descrip- Clasps and framesincorporating locks - Parts - Keys presented separately Base metal mountiarticles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddllike; base metal hat-racks, hat-pegs,brackets and simimountings of base metaclosers of base metal.
- Hinges - Castors - Other mountings, fittings and similar articles suitable for motor vehicles -- Suitable for buildings -- Other, suitable for furniture -- Other - Hat-racks, hat-pegs, brackets and similar fixtures - Automatic door closers Tariff No.
8301.50.00 8301.60.00 8301.70.00 8302.10.00 8302.20.00 8302.30.00 8302.41.00 8302.42.00 8302.49.00 8302.50.00 8302.60.00 H.
S.
Code 8301.50 8301.60 8301.70 8302.10 8302.20 8302.30 8302.41 8302.42 8302.49 8302.50 8302.60 ng HeadiNo.
83.02 [Issue 1] 736 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 699 120 00 895 110 00 895 121 00 895 122 00 895 129 00 699 520 00 Duty t 15% 25% 25% 25% 25% 25% strong- continued fe deposit lockers r office articles, of cash or deed boxes and milar office or desk ng 94.03.
stery, packaging), of base tion Imporor reinforced safes,ets, card-index cabinets, paper and the like n of base metal; photograph, FIRST SCHEDULE Tariff DescripArmoured boxes and doors and safor strong-rooms,the like, of base metal.
Filing cabitrays, paper rests, pen trays, office-stampstands and siequipment, of base metal, other than office furniture of headiFittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similabase metal; staples in strips (for example, for offices, upholmetal.
- Fittings for loose-leaf binders or files - Staples in strips - Other, including parts Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments,picture or similar frames, of base metal; mirrors of base metal.
- Bells, gongs Tariff No.
8303.00.00 8304.00.00 8305.10.00 8305.20.00 8305.90.00 8306.10.00 H.
S.
Code 8304.00 8305.10 8305.20 8305.90 8306.10 ng HeadiNo.
3.03 8303.00 83.04 83.05 83.06 737 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 697 821 00 697 822 00 697 823 00 699 511 00 699 519 00 699 331 00 699 332 00 699 339 00 Duty t 25% 25% 25% 15% 15% 25% 25% 25% ng es, ets and continued eyes, eyels threaded bungs, es, of base metal.
tion Impor precious metal furcated rivets, of base metal; FIRST SCHEDULEh e-clasps, hooks,ng, footwear, awnings, handbags, goods or other made up articles; s, eyes and eyelet Tariff Descrip- Statuettes and other ornaments: -- Plated wit-- Other - Photograph, picture or similar frames;mirrors Flexible tubing of base metal, with or without fittings.
- Of iron or steel - Of other base metal Clasps, frames with clasps, bucklbucklthe like, of base metal, of a kind used forclothitraveltubular or bibeads and spangl- Hook- Tubular or bifurcated rivets - Other, including parts Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles,bung covers, seals and other packiaccessories, of base metal.
Tariff No.
8306.21.00 8306.29.00 8306.30.00 8307.10.00 8307.90.00 8308.10.00 8308.20.00 8308.90.00 H.
S.
Code 8306.21 8306.29 8306.30 8307.10 8307.90 8308.10 8308.20 8308.90 ng HeadiNo.
83.07 83.08 83.09 [Issue 1] 738 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 699 531 00 699 539 10 699 539 90 699 541 00 699 551 00 699 553 00 699 555 00 699 559 00 Duty t 25% Free 5% 25% 25% 25% Free 15% l, for electric continued a tes, address-plates a plates, electrodes and tion Impor , name-pl odes of base met and cored wire, of base metal, FIRST SCHEDULE al, of a kind used for soldering, ed electr Tariff Descrip Other --- Ends and lids for compressed gas containers, of base metal and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05.
Wire, rods, tubes,similar products, of base metal or of metal carbides, coated or cored with flux materibrazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying.
arc-welding welding for soldering, brazing or welding by flame - Crown corks - --- Other packing accessories of base metal Sign-plates - Coat - Cored wire of base metal, for electric arc-- Coated rods- Other, including parts Tariff No.
8309.10.00 8309.90.10 8309.90.90 8310.00.00 8311.10.00 8311.20.00 8311.30.00 8311.90.00 H.
S.
Code 8309.10 8311.10 8311.20 8311.30 8311.90 ng HeadiNo.
8309.90 83.10 8310.00 83.11 739 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise l uses, of vulcanised 04, or articles wholly a bber (heading 40.10); or other ple, Chapter 39, 40, 44 or 48 ticles of textile material for for styli (heading 85.22); amonds er 39 or 48 or Section XV); er 39, or of vulcanised ruical appliances or for other technicts, of any material (for examal (heading 59.10) or other ar of base metal (Section XV), or similar goods of plastics continued ri constructed) of headings 71.02 to 71.
L APPLIANCES; ELECTRICAL EQUIPMENT; Chapte tics of l uses; ines (for example, Chapt ah FIRST SCHEDULE ept unmounted worked sapphires and di or belting, of plason leather (heading 42.04) or of furskin (heading 43.03), of a kind used in machinery s iti or belt or belts or belting of textile mat onvey mission or chanical appliances or for other technicmission or conveyer 39); SECTION XVI MACHINERY AND MECHANICAPARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND Transarticles of a kind used in machinery or mechanical or electrrubber other than hard rubber (heading 40.16); Articles of leather or of composor mecBobbins, spools, cops, cones, cores, reels or similar supporor Section XV); Perforated cards for Jacquard or similar macTranstechnical uses (heading 59.11); Precious or semi-precious stones (natural, synthetic or reof such stones of heading 71.16, excParts of general use, as defined in Note 2 to Section XV,(ChaptDrill pipe (heading 73.04); Endless belts of metal wire or strip (Section XV) Articles of Chapter 82 or 83; Articles of Section XVII Articles of Chapter 90; SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES This Section does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) Notes.1.
[Issue 1] 740 [Rev.
2012] CAP.
472 Customs and Excise in e 31, 84.48, of that kind e functions ar rnativ he machinese 85.28 are to be classified in 85.22, 85.29 or 85.38 as of machines (not being parts of 03, s han headings 84.09, 84.fied with t of machines (heading 96.03); similar re machines fitted together to form as 38 as appropriate.
However, parts which er 85, then the whole falls to be classified Chapter 85, part o er 84 or 85 (other t continued onstuent material of their working part (for example,er 84 or Chapt a kind used as parts or in cartridges (classified according to their constituent e to be classified according to the following rules Chapta particular kind of machine, or with a number of machines of 85.22, 85.29 or 85.
headings 85.17 and 85.25 to 84.31, 84.48, 84.66, 84.73, 85.ng two or more complementary or altcables or by other devices) intended to contribute together to of to Note 1t ) consists of individual components (whether separate or as being that machine which performs the principal function.
he goods of or 85.38 and 85.48) are in all cases to be classified in their respective heading 84.79 or 85.43) are to be classi FIRST SCHEDULE .66, 84.73, 85.03,mposite machines consisting of two or mo 12 if inked or otherwise prepared for giving impressions).
e principally with t 84, 85.44, 85.45, 85.46 or 85.47) arle for use solely or principally with b er 40, 42, 43, 45 or 59 or heading 68.04 or 69.09); 84.73, 84.85, 85.03, 85.22, 85.29, Clocks, watches or other articles of Chapter 91; Interchangeable tools of heading 82.07 or brushesinterchangeable tools are to be classified according to the cChaptArticles of Chapter 95; or Typewriter or similar ribbons, whether or not on spoolmaterial, or in heading 96.Parts which are goods included in any of the headings of84.66,headings; Other parts, if suitathe same heading (including a machine of or in heading 84.09, 84.31, 84.48, 84are equally suitable for usheading 85.17; All other parts are to be classified in heading 84.09, appropriate or, failing that, in heading 84.85 or 85.48.
(n) (o) (p) (q) Subject to Note 1 to this Section, Note 1 to Chapter 84 and the articles of heading 84.(a) (b) (c) Unless the context otherwise requires, cowhole and other machines designed for the purpose of performito be classified as if consisting only of that componentWhere a machine (including a combination of machinesinterconnected by piping, by transmission devices, by electric a clearly defined function covered by one of the headings in Chaptin the heading appropriate to that function.
2.- 3.- 4.- 741 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 25 to 84.80 is to be l uses or parts thereof, of ure, even if necessary, is a dings 84.
nery, plant, equipment, apparatus 03).
continued c material and ceramic parts of machinery or appliances oftion in one or other of the heain which a change of temperat means any machine, machi or appliance which answers to a description in one or more of e of other base metals (Chapters 74 to 76 or 78 to 81); n appliances or other articles for technicabrics or made up textile articles (heading 84.51); or l operation, machi heading 85.09; digital cameras of heading 85.25; or a pumps) of ceramimachinery,es of FIRST SCHEDULE eepers, not motorised (heading 96.
of textile yarns, f the expression l floor swr, cover ors or brooders (heading 84.36); , ngs of Chapter 84 or 85.
MECHANICAL APPLIANCES; PARTS THEREOF ae er 69); 24 and at the same time to a descrip, designed for mechanic CHAPTER 84NUCLEAR REACTORS, BOILERS, MACHINERY AND hanical domestic applianc does not cover 19 does not, howev Millstones, grindstones or other articles of Chapter 68; Machinery or appliances (for example,any material (ChaptLaboratory glassware (heading 70.17); glass (heading 70.19 or 70.20); Articles of heading 73.21 or 73.22 or similar articlesElectro-mecHand-operated mechanicGermination plant, incubatGrain dampening machines (heading 84.37); Diffusing apparatus for sugar juice extraction (heading 84.38); Machinery for the heat-treatmentMachinery or plantsubsidiary.
For the purposes of these Notesor appliance cited in the headi This Chapter(a) (b) (c) (d) (e) (f) Subject to the operation of Note 3 to Section XVI, a machine the headings 84.01 to 84.classified under the appropriate heading of the former group and not the latter.
Heading 84.(a) (b) (c) (d) (e) 5.- Notes.1.- 2.- [Issue 1] 742 [Rev.
2012] CAP.
472 Customs and Excise entres), s an em on a fixed position workpiece and at least the data immediately (including turning centres), which can ining programme (machining che elements or an analogue machine with their execution, by logical decision during the y with a mac y modif continued l, other than lathes ng program or programsfreely programmed in accordance with the requirements pecified by the user; and, (4) executing, without human ical models and comprising at least: analogue elements, a description in heading 84.56 and at the same time to aa conformit different unit heads working 84.64 or 84.65 is to be classified in heading 84.56.
automatic data processing machines different unit heads (multi-station transfer machines).
FIRST SCHEDULE ools for working met or sequentially, ofeither a digital machine with analogu 72.
71, the expression essing program which requires them to 57, 84.58, 84.59, 84.60, 84.61, ines for closing bags or similar containers (heading 84.52); or ines (heading 84.43 or 84.71).
tool change from a magazine or the like in hh sary for the execution of the program; (2) being sing run; 22 does not cover 24 does not cover 57 applies only to machine-tDigital machines, capable of (1) storing the processinecesof the user; (3) performing arithmetical computations sintervention, a procprocesAnalogue machines capable of simulating mathematcontrol elements and programming elements; Hybrid machines consisting of digital elements.
ine-tool for working any material which answers to(c) Sewing macOffice machinery of heading 84.hby automaticby the automatic use, simultaneously(unit construction machines, single station), or by the automatic transfer of the workpiece to For the purposes of heading 84.(a) (b) Heading 84.(a) (b) Heading 84.Ink-jet printing macA macdescription in heading 84.Heading 84.carry out different types of machining operations either (a) (b) (c) (A) 3.- 4.- 5.- 743 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise exceed isting or cabling w of which do not differ from stranding, tm; as being a part of a complete system if it meets all of the headings appropriate to their respective functions continued of systems consisting of a variable number of separate disk storage units which satisfy the conditions of paragraphs se is, unless the context otherwise requires, to be classified ng rope or cable (for example,s only to machines the dimensions of which do not essing machine are to be classified in heading 84.71.
he purposes of classification, to be treated as if its principalI, a machine the principal purpose of which is not described in either directly or through one or more other units; and r maki (codes or signals) which can be used by the system.
o material or from a combination of such materials.
FIRST SCHEDULE unction other than data processing and incorporating or working in conjunction with covers machines fo of an automatic data procsing machine are to be classified in, to polished steel balls, the maximum and minimum diameters70, the term pocket-size applie s are in all cases to be classified as units of heading 84.71.han 1% or by more than 0.05 mm, whichever is less.
er and Note 3 to Section XV ragraph (E) below, a unit is to be regardedinter alia data proceser by more t It is of a kind solely or principally used in an automatic data processing systeIt is connectable to the central processing unit It is able to accept or deliver data in a formomatic82 applies, (a) (b) (c) ine which is used for more than one purpose is, for t Automatic data processing machines may be in the formunits.
Subject to pathe following conditions Separately presented unitPrinters, keyboards, X-Y co-ordinate input devices and (B) (b) and (B) (c) above,Machines performing a specific fan autor, failing that, in residual headings.
h (B) (C) (D) (E) Heading 84.the nominal diametOther steel balls are to be classified in heading 73.26.
A macpurpose were its sole purpose.
Subject to Note 2 to this Chaptany heading or for which no one purpose is the principal purpoin heading 84.79.
Heading 84.79 alsmachines) from metal wire, textile yarn or any other For the purposes of heading 84.170 mm 100 mm 45 mm.
6.- 7.- 8.- [Issue 1] 744 [Rev.
2012] CAP.
472 Customs and Excise ing of Unit Quantity Kg Kg Kg Kg No.
fices it they are exclusively SITC 718 710 00 728 470 00 718 770 00 718 780 00 central processing unit, one input er not exceeding 5 mm and have in ofDuty t Free Free Free Free itable for us u ear automatic data processing machines whose units continued meansed to be s one colour.
Any other format size including A4 size elements for nucl and which comprise at least a unit (for example, a visual display unit or a printer).
al rollers of a uniform diamettion Impor generating boilers systems ery and apparatus for n eter.
The ends of the rollers may be rounded.
Tariff Descrip non-irradiated, FIRST SCHEDULE49, the term capable also of producing low s try.
Nuclear reactors; fuel(cartridges),reactors; machiisotopic separation.
- Nuclear reactors - Machinery and apparatus for isotopic separation, and parts thereof - Fuel elements (cartridges), non-irradiated - Parts of nuclear reactors Steam or other vapour(other than central heating hot water boilerpressure steam); super-heated water boilers.
this Headings 84.43 machines shall be deemTariff No.
8401.10.00 8401.20.00 8401.30.00 8401.40.00.
h is at least three times the diam h whic H.
S.
Code 8401.10 8401.20 8401.30 8401.40 For the purposes of subheading 8471.satisfy the conditions laid down in Note 5 (B) to Chapter 84 unit (for example, a keyboard or a scanner), and one output Subheading 8482.40 applies only to bearings with cylindrica lengtFor the purpose ofoffice work and have format A4 size (297mm 210mm) and inproducing multi-colour is for indusng Subheading Notes1.- 2.- 9.- HeadiNo.
84.01 84.02 745 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Number Kg Kg Kg Kg No.
SITC 711 111 00 711 112 00 711 119 00 711 120 00 711 910 00 812 170 00 812 190 00 711 210 00 711 220 00 711 920 00 Duty t Free Free Free Free 5% 15% 15% Free 5% 5% g continued units.
tion Impor Tariff Descriplers with a steam production lers with a steam production for use with boilers of headin ed water boilers s for steam or other vapour FIRST SCHEDULErtube boirtube boi ee ng 84.02.
ng 84.02 or 84.03 (for example, - Steam or other vapour generating boilers: exceeding 45 t per hour not exceeding 45 t per hour -- Other vapour generating boilers, including hybrid boilersCentral heating boilers other than those of headiAuxiliary plant for use with boilers of headieconomisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power- Auxiliary plant 84.02 or 84.03 Condenserpower units -- Wat-- Wat- Super-heat- Parts - Boilers - Parts - - Parts Tariff No.
8402.11.00 8402.12.00 8402.19.00 8402.20.00 8402.90.00 8403.10.00 8403.90.00 8404.10.00 8404.90.00 H.
S.
Code 8402.11 8402.12 8402.19 8402.20 8402.90 8403.10 8403.90 8404.10 8404.20 8404.20.00 8404.90 ng HeadiNo.
84.03 84.04 [Issue 1] 746 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Number Number Number Kg Number Number Number No.
SITC 741 710 00 741 720 00 712 110 00 712 191 00 712 192 00 712 800 00 713 110 00 713 310 00 713 320 00 Duty t Free 5% Free Free Free 5% 15% 15% 5% ess gas continued tion Impor ston engines.
with or without their imilar water procne propulsion ceeding 40 MW Tariff Descriptors and similar water process tors,s or water gas generators, with aa FIRST SCHEDULEhout their purifiers; acetylene gas Producer gas or water gas generators,with or without their purifiers; acetylene gas genergas generpurifiers.
- Producer gaor witgenerators and sgenerators, with or without their purifiers - Parts Steam turbines and other vapour turbines.
- Turbines for mari- Other turbines: -- Of an output ex-- Of an output not exceeding 40 MW - Parts Spark-ignition reciprocating or rotary internal combustion pi- Aircraft engines - Marine propulsion engines: -- Outboard motors-- Other Tariff No.
8405.10.00 8405.90.00 8406.10.00 8406.81.00 8406.82.00 8406.90.00 8407.10.00 8407.21.00 8407.29.00 H.
S.
Code 8405.10 8405.90 8406.10 8406.81 8406.82 8406.90 8407.10 8407.21 8407.29 ng HeadiNo.
84.05 84.06 84.07 747 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 713 211 10 713 211 20 713 211 90 713 212 10 713 212 20 713 212 90 713 213 10 713 213 20 713 213 90 713 221 00 713 222 00 713 229 00 713 810 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% er 87: continued tion Impor engines of a kind used Tariff Descrippiston FIRST SCHEDULE Reciprocating - for the propulsion of vehicles of Chapt-- Of a cylinder capacity not exceeding 50 cc --- For road vehicles --- For tractors --- Other -- Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc --- For road vehicles --- For tractors --- Other -- Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc --- For road vehicles --- For tractors --- Other -- Of a cylinder capacity exceeding 1,000 cc --- For road vehicles --- For tractors --- Other - Other engines Tariff No.
8407.31.10 8407.31.20 8407.31.90 8407.32.10 8407.32.20 8407.32.90 8407.33.10 8407.33.20 8407.33.90 8407.34.10 8407.34.20 8407.34.90 8407.90.00 H.
S.
Code 8407.31 8407.32 8407.33 8407.34 8407.90 ng HeadiNo.
[Issue 1] 748 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg Kg Kg Kg No.
SITC 713 330 00 713 231 00 713 232 00 713 239 00 713 820 00 713 190 00 713 911 00 713 912 00 713 913 00 713 914 00 Duty t5% 15% 15% 15% 15% 5% 15% 15% 15% 15% cipally n continued combustion tion Impor sion engines er 87: engines, other than marine Tariff Descrip FIRST SCHEDULE Compression-ignition internalParts suitable for use solely or priOther: piston engines (diesel or semi-diesel engines).
- Marine propul- Engines of a kind used for the propulsion of vehicles of Chapt--- For road vehicles --- For tractors --- Other - Other engines with the engines of heading 84.07 or 84.08.
- For aircraft engines - -- Suitable for use solely or principally with spark-ignition internal combustion piston engines --- For road vehicle engines --- For tractor engines --- For other propulsion engines --- For outboard motors Tariff No.
8408.10.00 8408.20.10 8408.20.20 8408.20.90 8408.90.00 8409.10.00 8409.91.10 8409.91.20 8409.91.30 8409.91.40 H.
S.
Code 8408.10 8408.20 8408.90 8409.10 8409.91 ng HeadiNo.
84.08 84.09 749 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Number Number Number Kg Number No.
SITC 713 915 00 713 919 00 713 921 00 713 922 00 713 923 00 713 924 00 713 925 00 713 929 00 718 111 00 718 112 00 718 113 00 718 190 00 714 411 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% Free Free Free 5% 15% continued tion Impor lers and other gas xceeding 1,000 kW eeding 10,000 kW propel Tariff Descrip exceeding 1,000 kW but not turbo- FIRST SCHEDULE Other Hydraulic turbines, water wheels, and Turbo-jets, Turbo-jets: --- For other marine propulsion engines --- Other -- --- For road vehicle engines --- For tractor engines --- For other engines other than marine propulsion engines --- For outboard motors --- For other marine propulsion engines --- Other regulators therefor.
- Hydraulic turbines and water wheels: -- Of a power not e-- Of a powerexceeding 10,000 kW -- Of a power exc- Parts, including regulators turbines.
- -- Of a thrust not exceeding 25 kN Tariff No.
8409.91.50 8409.91.90 8409.99.10 8409.99.20 8409.99.30 8409.99.40 8409.99.50 8409.99.90 8410.11.00 8410.12.00 8410.13.00 8410.90.00 8411.11.00 H.
S.
Code 8409.99 8410.11 8410.12 8410.13 8410.90 8411.11 ng HeadiNo.
84.10 84.11 [Issue 1] 750 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg Kg Number Number Number Number Number No.
SITC 714 412 00 714 811 00 714 812 00 714 891 00 714 892 00 714 911 00 714 919 00 714.990 00 714 490 00 718 910 00 718 931 00 718 920 00 718 932 00 Duty t 15% Free Free 15% 15% 5% 15% 15% 5% Free Free 15% 15% : s continued tion Impor100 kW 000 kW than turbo-jet xceeding 1,100 kW xceeding 5,000 kW Tariff Descripxceeding 1,xceeding 5, FIRST SCHEDULE tion engines other Turbo-propellers: Parts: Other engines and motors.
-- Of a thrust exceeding 25 kN - -- Of a power not e-- Of a power e- Other gas turbines: -- Of a power not e-- Of a power e- -- Of turbo-jets or turbo-propellers --- For aircrafts --- Other -- Other - Reac- Hydraulic power engines and motors: -- Linear acting (cylinders) -- Other - Pneumatic power engines and motors-- Linear acting (cylinders) -- Other Tariff No.
8411.12.00 8411.21.00 8411.22.00 8411.81.00 8411.82.00 8411.91.10 8411.91.90 8411.99.00 8412.10.00 8412.21.00 8412.29.00 8412.31.00 8412.39.00 H.
S.
Code 8411.12 8411.21 8411.22 8411.81 8411.82 8411.91 8411.99 8412.10 8412.21 8412.29 8412.31 8412.39 ng HeadiNo.
84.12 751 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Kg Number Number Number Number Number Number Number Number No.
SITC 718 939 10 718 939 90 718 990 00 742 110 00 742 190 00 742 711 00 742 200 00 742 300 00 742 400 00 742 500 00 742 600 00 Duty t Free 15% 15% 15% 15% 5% 15% 15% Free Free Free t hose of continued tion Impor lacement pumps: ps (wind mills) and motors other than t Tariff Descrip pensing fuel or lubricants, of ating positive displacemen r dis FIRST SCHEDULEengines o uring device: lubricating or cooling medium pumps rete pumps reciproc: Other Wind Pumps - --- thereof --- Other - Parts Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
- Pumps fitted or designed to be fitted with a meas-- Pumps fthe type used in filling-stations or in garages -- Other - Hand pumps,subheading 8413.11 or 8413.19: - Fuel,for internal combustion piston engines - ConcOther pumpsOther rotary positiveg diOther centrifugal pumps:- Other pumps; liquid elevators: -- Tariff No.
8412.80.90 8412.90.00 8413.11.00 8413.19.00 8413.20.00 8413.30.00 8413.40.00 8413.60.00 8413.70.00 H.
S.
Code 8412.80 8412.80.10 8412.90 8413.11 8413.19 8413.20 8413.30 8413.40 8413.50 8413.50.00 8413.60 8413.70 8413.81 ng HeadiNo.
84.13 [Issue 1] 752 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Kg Number Number Number Number Number No.
SITC 742 719 10 742 719 20 742 719 90 742 750 00 742 910 00 742 950 00 743 110 00 743 130 00 743 150 00 743 170 00 743 410 00 Duty t Free 15% 15% 15% 15% 15% 15% 15% 15% 15% 25% continued ric motor of an tion Impor air or other gas rated air pumps Tariff Descrip s and fans; ventilating or of a kind used in refrigerating wing ors: FIRST SCHEDULE essoring hoods incorporating a fan, : Parts: Air or vacuum pumps,Compressors Fans --- Hydraulic ram water powered pumps (hydram) --- Other for road motor vehicles --- Other Liquid elevat- --- Of pumps --- Of liquid elevators comprrecyclwhether or not fitted with filters.
- Vacuum pumps - Hand- or foot-ope- equipment - Air compressors mounted on a wheeled chassis for to- -- Table, floor, wall, window, ceiling or roof fans, with a self-contained electoutput not exceeding 125 W Tariff No.
8413.81.10 8413.81.20 8413.81.30 8413.82.00 8413.91.00 8413.92.00 8414.10.00 8414.20.00 8414.40.00 8414.51.00 H.
S.
Code 8413.82 8413.91 8413.92 8414.10 8414.20 8414.30 8414.30.00 8414.40 8414.51 ng HeadiNo.
84.14 753 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Number Number Kg No.
SITC 743 430 00 743 450 00 743 190 00 743 800 00 741 510 00 741 520 00 741 551 00 741 552 00 741 553 00 741 590 00 Duty t 25% 25% 15% 15% 25% 25% 25% 25% 25% 15% h the c continued whi ny regulated.
tion Impor s, in motor vehicles refrigerating unit Tariff Descrip wall types, self-contained or FIRST SCHEDULE or Air conditioning machines, comprising a Window Other: -- Other - Hoods having a maximum horizontal side not exceeding 120 cm - Other - Parts motor-driven fan and elements for changing the temperature and humidity, including those machines ihumidity cannot be separatel- split-system - Of a kind used for person- -- Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) -- Other, incorporating a -- Not incorporating a refrigerating unit - Parts Tariff No.
8414.59.00 8414.60.00 8414.80.00 8414.90.00 8415.20.00 8415.81.00 8415.82.00 8415.83.00 8415.90.00 H.
S.
Code 8414.59 8414.60 8414.80 8414.90 8415.10 8415.10.00 8415.20 8415.81 8415.82 8415.83 8415.90 ng HeadiNo.
84.15 [Issue 1] 754 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Number Number Number Kg No.
SITC 741 210 00 741 230 00 741 250 00 741 280 00 741 360 00 741 370 00 741 380 00 741 390 00 Duty t Free Free Free 5% Free Free Free 5% ectric.
cal ash continued tion Impor mechani cinerators, non-el n Tariff Descrip ovens for the roasting, melting stokers, including their grates, FIRST SCHEDULE Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanicalmechanicaldischargers and similar appliances.
- Furnace burners for liquid fuel - Other furnace burners, including combination burners - Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances - Parts Industrial or laboratory furnaces and ovens, including i- Furnaces and or other heat-treatment of ores, pyrites or of metals- Bakery ovens, including biscuit ovens - Other - Parts Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
- Combined refrigerator-freezers, fitted with separate external doors Tariff No.
8416.10.00 8416.20.00 8416.30.00 8416.90.00 8417.10.00 8417.20.00 8417.80.00 8417.90.00 H.
S.
Code 8416.10 8416.20 8416.30 8416.90 8417.10 8417.20 8417.80 8417.90 8418.10 ng HeadiNo.
84.16 84.17 84.18 755 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 775 211 10 775 211 20 775 213 10 775 213 20 775 213 30 775 213 40 775 215 10 775 215 20 775 219 10 775 219 20 775 219 30 775 219 40 775 221 10 775 221 20 775 225 10 Duty t5% 25% 5% 25% 5% 25% 5% 25% 15% 25% 5% 25% 5% 25% 5% ceeding ceeding continued tion Impor electrical Tariff Descrip FIRST SCHEDULE -- Assembled or partly assembled Compression-type --- Electric, unassembled --- Electric assembled or partly assembled ---- Other, assembled or partly assembled Absorption-type, --- Assembled or partly assembled Other --- Electric, unassembled --- Electric, assembled or partly assembled --- Other, assembled or partly assembled - Freezers of the chest type, not ex800 1 capacity --- Assembled or partly assembled - Freezers of the upright type, not ex900 1 capacity -- Unassembled -- --- Other, unassembled -- --- Unassembled -- --- Other, unassembled --- Unassembled --- Unassembled Tariff No.
8418.10.10 8418.10.20 8418.21.10 8418.21.20 8418.21.30 8418.21.40 8418.22.10 8418.22.20 8418.29.10 8418.29.20 8418.29.30 8418.29.40 8418.30.10 8418.30.20 8418.40.10 H.
S.
Code 8418.21 8418.22 8418.29 8418.30 8418.40 ng HeadiNo.
[Issue 1] 756 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Kg No.
SITC 775 225 20 741 431 00 741 432 00 741 451 00 741 459 10 741 459 20 741 491 00 741 499 00 Duty t 25% 5% 25% 25% 5% 25% 25% 15% gd continued tion Impor Tariff Descrip igned to receive refrigeratin ion type units whose condensersion type units whose condensersdes FIRST SCHEDULE ss -- CompresOther: Parts: Furniture Machinery, plant or laboratory --- Assembled or partly assembled - Other refrigerating or freezing chests,cabinets, display counters, showcases and similar refrigerating or freezing furniture --- Unassembled --- Assembled or partly assembled are heat exchangers: -- Compresare heat exchangers -- --- Unassembled --- Other - -- or freezing equipment -- Other equipment, whether or not electrically heated (excluding furnaces, ovens another equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, Tariff No.
8418.40.20 8418.50.10 8418.50.20 8418.61.00 8418.69.10 8418.69.90 8418.99.00 H.
S.
Code 8418.50 8418.61 8418.69 8418.91 8418.91.00 8418.99 ng 91.
HeadiNo.
48 757 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Number Number Number Number Number Number Number Number Number No.
SITC 741 811 00 741 819 00 741 821 00 741 829 00 741 830 00 741 850 00 741 860 00 741 730 00 741 740 00 741 750 00 Duty t 15% 5% 15% Free Free Free Free Free Free Free ers, continued other than tion Impor paper or paperboard evaporating, vaporising, Tariff Descrip FIRST SCHEDULE Other Dryers: rectifying, sterilising, pasteurising, steaming, drying,condensing or cooling,machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - Instantaneous or storage water heatnon-electric -- Instantaneous gas water heaters --- Domestic --- Other -- --- Instantaneous or storage solar water heaters --- Other - Medical, surgical or laboratory sterilisers - -- For wood, paper pulp,-- Other - Distilling or rectifying plant - Heat exchange units - Machinery for liquefying air or other gases Tariff No.
8419.11.10 8419.11.90 8419.19.10 8419.19.90 8419.20.00 8419.32.00 8419.39.00 8419.40.00 8419.50.00 8419.60.00 H.
S.
Code 8419.11 8419.19 8419.20 8419.32 8419.39 8419.40 8419.50 8419.60 ng HeadiNo.
[Issue 1] 758 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Kg Number Kg Kg Number Number Number Number No.
SITC 741 870 00 741 890 00 741 900 00 745 910 00 745 931 00 745 939 00 743 510 00 743 550 00 743 591 00 743 599 00 Duty t Free Free 5% Free Free 5% Free Free Free Free es, n continued tion Impor or for cooking or s rolling machines Tariff Descrip including centrifugal dryers; FIRST SCHEDULE tus, for liquids or gases.
a Calendering or other rolling machiParts Centrifuges,Other - Other machinery, plant and equipment-- For making hot drinkheating food -- Other - Parts other than for metals or glass, and cylinders therefor.
- Calendering or other - -- Cylinders -- Other filtering or purifying machinery and appar- Centrifuges, including centrifugal dryers: -- Cream separators -- Clothes-dryers -- --- Spin driers --- Other Tariff No.
8419.81.00 8419.89.00 8419.90.00 8420.10.00 8420.91.00 8420.99.00 8421.11.00 8421.12.00 8421.19.10 8421.19.90 H.
S.
Code 8419.81 8419.89 8419.90 8420.10 8420.91 8420.99 8421.11 8421.12 8421.19 ng HeadiNo.
84.20 84.21 759 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Kg Kg No.
SITC 743 610 00 743 620 00 743 630 00 743 670 00 743 640 00 743 690 00 743 910 00 743 951 00 743 959 00 Duty t Free Free 25% 15% 25% 15% 15% 15% 15% ery for n continued tion Impor es; machi n Tariff Descriprol-filters for internal combustion FIRST SCHEDULE ng or drying bottles or other - Filtering or purifying machinery and - Filtering or purifying machinery and -- Intake air filters for internal combustion Parts: Dish washing machi apparatus for liquids: -- For filtering or purifying water -- For filtering or purifying beverages other than water -- Oil or petengines -- Other apparatus for gases: engines -- Other - -- Of centrifuges, including centrifugal dryers --- Of filters for internal combustion piston engines --- Other cleanicontainers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for Tariff No.
8421.21.00 8421.22.00 8421.23.00 8421.29.00 8421.31.00 8421.39.00 8421.91.00 8421.99.10 8421.99.90 H.
S.
Code 8421.21 8421.22 8421.23 8421.29 8421.31 8421.39 8421.91 8421.99 ng HeadiNo.
84.22 [Issue 1] 760 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg No.
SITC 775 300 00 745 210 00 745 230 00 745 271 00 745 279 00 745 291 00 745 299 00 Duty t 25% Fre Free Free Free 5% 5% ghts of continued e wei tion Impor n ontainers; machinery jars, tubes and similar ery (excluding balances n Tariff Descrip for cleaning or drying bottles or for filling, closing, sealing, or tles, cans, boxes, bags or other ity of 5 cg or better), including v FIRST SCHEDULEners; other packing or wrapping ng beverages.
inery h Parts: Weighing machi capsuling bottles,contaimachinery (including heat-shrink wrapping machinery); machinery for aerati- Dish washing machines -- Of the household type -- Other - Macother containers - Machinerylabelling botcontainers; machinery for capsuling bottles, jars, tubes and similar cfor aerating beverages - Other packing or wrapping machinery (including heat-shrink wrapping machinery) - --- Of dish washing machines --- Other of a sensitiweight operated counting or checking machines; weighing machiall kinds.
Tariff No.
8422.11.00 8422.19.00 8422.20.00 8422.30.00 8422.40.00 8422.90.10 8422.90.90 H.
S.
Code 8422.11 8422.19 8422.20 8422.30 8422.40 8422.90 ng HeadiNo.
84.23 761 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Number No.
SITC 745 320 00 745 311 00 745 313 00 745 315 00 745 317 00 745 319 00 745 390 00 745 610 00 Duty t 25% 15% 15% 25% 25% 25% 15% Free 000 kg s; fire continued ng of goods on tion Impor ecting, dispersing or not charged; scales and scales for milar appliances; steam es.
hether or not charged n Tariff Descripcontinuous weighia maximum weighing capacity appliances (whether or not FIRST SCHEDULEonal weighing machines, including baby Having - Persscales; household scales - Scales for conveyors - Constant weightdischarging a predetermined weight ofmaterial into a bag or container, including hopper scales - Other weighing machinery: -- Having a maximum weighing capacity notexceeding 30 kg -- exceeding 30 kg but not exceeding 5,-- Other - Weighing machine weights of all kinds; parts of weighing machinery Mechanicalhand-operated) for projor spraying liquids or powderextinguishers, whetherspray guns and sior sand blasting machines and similar jet projecting machi- Fire extinguishers, w Tariff No.
8423.10.00 8423.20.00 8423.30.00 8423.81.00 8423.89.00 8423.90.00 8424.10.00 H.
S.
Code 8423.10 8423.20 8423.30 8423.81 8423.82 8423.82.00 8423.89 8423.90 8424.10 ng HeadiNo.
84.24 [Issue 1] 762 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Kg Number Number Number Number Number No.
SITC 745 620 00 745 630 00 745 640 00 745 651 00 745 659 00 745 680 00 744 211 00 744 219 00 744 230 00 744 251 00 744 259 00 Duty t 15% 15% Free 15% 15% 15% 15% 15% 15% 15% 25% p continued hes specially tion Impor winc r vehicles Tariff Descrip FIRST SCHEDULE - Spray guns and similar appliances - Steam or sand blasting machines and similar jet projecting machines - Other appliances: -- Agricultural or horticultural --- For road moto--- Other - Parts Pulley tackle and hoists other than skihoists; winches and capstans; jacks.
- Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: -- Powered by electric motor -- Other - Pit-head winding gear;designed for use undergound - Other winches; capstans: -- Powered by electric motor -- Other Tariff No.
8424.20.00 8424.30.00 8424.81.00 8424.89.10 8424.89.90 8424.90.00 8425.11.00 8425.19.00 8425.20.00 8425.31.00 8425.39.00 H.
S.
Code 8424.20 8424.30 8424.81 8424.89 8424.90 8425.11 8425.19 8425.20 8425.31 8425.39 ng HeadiNo.
84.25 763 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 744 410 00 744 430 00 744 490 00 744 310 00 744 320 00 744 330 00 744 340 00 744 350 00 744 371 10 744 371 90 Duty t 25% 25% 25% 15% 15% 15% 15% 15% 15% 15% e straddle continued tion Impor anes on fixed support Tariff Descrip FIRST SCHEDULE , gantry cranes, bridge cranes, mobile - Jacks; hoists of a kind used for raising vehicles: -- Built-in jacking systems of a type used in garages -- Other jacks and hoists, hydraulic -- Other Ships derricks; cranes, including cablcranes; mobile lifting frames,carriers and works trucks fitted with a crane.
- Overhead travelling cranes, transporter craneslifting frames and straddle carriers: -- Overhead travelling cr-- Mobile lifting frames on tyres and straddle carriers -- Other - Tower cranes - Portal or pedestal jib cranes - Other machinery, self-propelled: -- On tyres --- Works trucks fitted with a crane --- Other Tariff No.
8425.41.00 8425.42.00 8425.49.00 8426.11.00 8426.12.00 8426.19.00 8426.20.00 8426.30.00 8426.41.10 8426.41.90 H.
S.
Code 8425.41 8425.42 8425.49 8426.11 8426.12 8426.19 8426.20 8426.30 8426.41 ng HeadiNo.
84.26 [Issue 1] 764 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 744 379 00 744 391 00 744 399 10 744 399 90 744 110 00 744 120 00 744 130 00 744 811 00 744 819 00 744 710 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued tion Impor on road vehicles ors and conveyors Tariff Descrip ed trucks powered by an electric opelled trucks FIRST SCHEDULE ft trucks; other works trucks fitted lifting, handling, loading or - Other machinery: Other --- Ships derricks Fork-liwith lifting or handling equipment.
Self-propellmotor Otherunloading machinery (for example, lifts, escalators, conveyors, teleferics).
- Lifts and skip hoists --- Passenger lifts, for permanent fitting, between vertical guide bars, in buildings - Other continuous-action elevators and conveyors, for goods or materials: -- Other -- Designed for mounting -- --- Other - - Other self-pr- Other trucks --- Other - Pneumatic elevat Tariff No.
8426.49.00 8426.91.00 8426.99.10 8426.99.90 8427.20.00 8427.90.00 8428.10.10 8428.10.90 8428.20.00 H.
S.
Code 8426.49 8426.91 8426.99 8427.10 8427.10.00 8427.20 8427.90 8428.10 8428.20 ng HeadiNo.
84.27 84.28 765 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 744 720 00 744 730 00 744 740 00 744 790 00 744 850 00 744 891 00 744 892 00 744 899 00 723 111 00 723 119 00 723 120 00 723 310 00 723 330 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free continued s tion Impor and similar railway ers, angledozers, for underground use hers, locomotive or wagon lldoz bu Tariff Descrip ed FIRST SCHEDULE -- Specially designed -- Other, bucket type -- Other, belt type -- Other - Escalators and moving walkway- Mine wagon pustraversers, wagon tipperswagon handling equipment- Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars - Other machinery Self-propellgraders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
- Bulldozers and angledozers: -- Track laying -- Other - Graders and levellers - Scrapers - Tamping machines and road rollers Tariff No.
8428.31.00 8428.32.00 8428.33.00 8428.39.00 8428.40.00 8428.50.00 8428.60.00 8428.90.00 8429.11.00 8429.19.00 8429.20.00 8429.30.00 8429.40.00 H.
S.
Code 8428.31 8428.32 8428.33 8428.39 8428.40 8428.50 8428.60 8428.90 8429.11 8429.19 8429.20 8429.30 8429.40 ng HeadiNo.
84.29 [Issue 1] 766 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 723 210 00 723 220 00 723 290 00 723 410 00 723 420 00 723 350 00 723 430 00 723 370 00 723 440 00 723 390 00 Duty t Free Free Free Free Free Free Free Free Free Free le- continued ery, for earth, tion Impor ng, compacting,-drivers and pi ne el loaders ng machid snow-blowers self-propelled Tariff Descripng, grading, levelling, scraping, tampi FIRST SCHEDULEructure ls or ores; pil hanical shovels, excavators and shovel ta - Mecloaders: -- Front-end shov-- Machinery with a 3600 revolving supers-- Other Other moviexcavating,extracting or boriminerextractors; snow-ploughs and snow-blowers.
- Pile-drivers and pile-extractors - Snow-ploughs an- Coal or rock cutters and tunnelling machinery: -- Self-propelled -- Other - Other boring or sinking machinery: -- Self-propelled -- Other - Other machinery, Tariff No.
8429.51.00 8429.52.00 8429.59.00 8430.10.00 8430.20.00 8430.31.00 8430.39.00 8430.41.00 8430.49.00 8430.50.00 H.
S.
Code 8429.51 8429.52 8429.59 8430.10 8430.20 8430.31 8430.39 8430.41 8430.49 8430.50 ng HeadiNo.
84.30 767 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 723 450 00 723 460 00 723 470 00 744 910 00 744 920 00 744 930 00 744 940 00 723 910 00 723 920 00 723 930 00 723 990 00 Duty t Free Free Free 15% 15% 15% 15% 5% 5% 5% 15% continued tion Impor headings 84.25 to acting machinery ery of n Tariff Descrip FIRST SCHEDULE s for boring or sinking machinery of - Other machinery, not self-propelled: -- Tamping or comp-- Scrapers -- Other Parts suitable for use solely or principally with the machi84.30.- Of machinery of heading 84.25 - Of machinery of heading 84.27 - Of machinery of heading 84.28: -- Of lifts, skip hoists or escalators -- Other - Of machinery of heading 84.26, 84.29 or 84.30:-- Buckets, shovels, grabs and grips -- Bulldozer or angledozer blades -- Partsubheading No.
8430.41 or 8430.49 -- Other Tariff No.
8430.61.00 8430.62.00 8430.69.00 8431.10.00 8431.20.00 8431.31.00 8431.39.00 8431.41.00 8431.42.00 8431.43.00 8431.49.00 H.
S.
Code 8430.61 8430.62 8430.69 8431.10 8431.20 8431.31 8431.39 8431.41 8431.42 8431.43 8431.49 ng HeadiNo.
84.31 [Issue 1] 768 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Kg Kg Kg No.
SITC 721 111 00 721 119 00 721 131 00 721 139 00 721 121 00 721 124 00 721 181 00 721 189 00 721 191 00 721 192 00 721 199 00 Duty t 15% Free Free Free Free Free 15% Free 15% 15% 5% continued tion Impor rtiliser distributors preparation or l designed to be drawn by Tariff Descrip, horticultural or forestry FIRST SCHEDULE Agriculturalmachinery for soicultivation; lawn or sports-ground rollers.
Ploughs: by animals - Harrows, scarifiers, cultivators, weeders and hoes: Parts manual power or by animals - --- Designed to be drawn by manual power or --- Other -- Disc harrows -- Other - Seeders, planters and transplanters - Manure spreaders and fe- Other machinery --- Lawn or sports-ground rollers --- Other - --- Of ploughs --- Of lawn or sports ground rollers --- Other Tariff No.
8432.10.10 8432.10.90 8432.21.00 8432.29.00 8432.30.00 8432.40.00 8432.80.10 8432.80.90 8432.90.10 8432.90.20 8432.90.90 H.
S.
Code 8432.10 8432.21 8432.29 8432.30 8432.40 8432.80 8432.90 ng HeadiNo.
84.32 769 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 721 211 00 721 219 00 721 231 00 721 233 00 721 234 00 721 220 00 721 235 00 721 236 00 721 239 00 721 260 00 Duty t 25% 25% Free Free Free Free Free Free Free Free ery, n other ting in than a rs; grass or uit orice rot ines continued eh tion Imporg machi ng eggs, froduce, other parks or sports-grounds: vesting mac n , ng machinery Tariff Descrip th the cutting deving r cleaning, sorting or grading wi fo FIRST SCHEDULE ontal plane or tuber har Harvesting or threshiincluding straw or fodder balhay mowers; machines for cleaning, sorting or gradiagricultural prmachinery of heading 84.37.
- Mowers for lawnsPowered, a horiz- Other mowers, including cutter bars for tractor mount- Other haymakibalers- Other harvesting machinery; threshingmachinery: Machines eggs, fruit or other agricultural produce -- -- Other - Straw or fodder balers, including pick-up -- Combine harvester-threshers -- Other threshing machinery -- Root-- Other - Tariff No.
8433.19.00 8433.20.00 8433.30.00 8433.40.00 8433.51.00 8433.52.00 8433.53.00 8433.59.00 H.
S.
Code 8433.11 8433.11.00 8433.19 8433.20 8433.30 8433.40 8433.51 8433.52 8433.53 8433.59 8433.60 8433.60.00 ng HeadiNo.
84.33 [Issue 1] 770 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Number Number Kg Number Kg Number Number Number No.
SITC 721 291 00 721 299 00 721 310 00 721 380 00 721 390 00 721 910 00 721 980 00 721 961 00 721 951 00 721 959 00 Duty t 15% Free Free Free 5% Free 5% Free Free Free , ery.
cider n continued tion Impor.
s ooder s and brooders Tariff Descrip for preparing animal feeding or thermal equipment; poultry FIRST SCHEDULE inery h Parts Milking machines and dairy machiPresses, crushers and similar machinery used in the manufacture of wine,fruit juices or similar beverages.
Other agricutural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanicalincubators and brMacstuffs incubators and brooders: - --- Of lawn mowers --- Other - Milking machines- Dairy machinery - Parts - Machinery - Parts - - Poutry-keeping machinery; poutry -- Poultry incubator-- Other Tariff No.
8433.90.10 8433.90.90 8434.10.00 8434.20.00 8434.90.00 8435.10.00 8435.90.00 8436.21.00 8436.29.00 H.
S.
Code 8433.90 8434.10 8434.20 8434.90 8435.10 8435.90 8436.10 8436.10.00 8436.21 8436.29 ng HeadiNo.
84.34 84.35 84.36 771 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Kg Kg Kg Number Number Kg No.
SITC 721 969 10 721 969 90 721 991 00 721 999 10 721 999 90 721 270 00 727 110 00 727 190 00 Duty t 25% Free Free Free 5% Free Free 5% ng continued tion Impor ery.
n Tariff Descrip-keeping machinery or poultry r cleaning, sorting or grading fo FIRST SCHEDULE es for cleaning, sorting or gradi n Parts: Other Machines - Other machinery --- Grinding and milling machinery --- Other - -- Of poultryincubators and brooders -- --- Of grinding and milling machinery --- Other Machiseed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machi- seed, grain or dried leguminous vegetables - Other machinery - Parts Tariff No.
8436.80.10 8436.80.90 8436.91.00 8436.99.10 8436.99.90 8437.80.00 8437.90.00 H.
S.
Code 8436.80 8436.91 8436.99 8437.10 8437.10.00 8437.80 8437.90 ng HeadiNo.
84.37 [Issue 1] 772 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Kg No.
SITC 727 221 00 727 222 00 727 223 00 727 224 00 727 225 00 727 226 00 727 228 10 727 228 20 727 228 90 727 290 00 Duty t Free Free Free Free Free Free Free Free Free 5% for the continued inery eh lling machines tion Impor spaghetti or similar than machinery for the Tariff Descrip cocoa or chocolatr the preparation of meat or not specified or included y for the manufacture of , fo FIRST SCHEDULEery, inery nh Machiner Machielsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other extraction or preparation of animal or fixed vegetable fats or oils.
- Bakery machinery and macmanufacture of macaroni,products - confectionery- Machinery for sugar manufacture - Brewery machinery - Macpoultry- Machinery for the preparation of fruits, nuts or vegetables - Other machinery --- Tea processing machines --- Coffee bean husking or hu--- Other - Parts Tariff No.
8438.10.00 8438.30.00 8438.40.00 8438.50.00 8438.60.00 8438.80.10 8438.80.20 8438.80.90 8438.90.00 H.
S.
Code 8438.10 8438.20 8438.20.00 8438.30 8438.40 8438.50 8438.60 8438.80 8438.90 ng HeadiNo.
84.38 773 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg Number Kg Number Number No.
SITC 725 110 00 725 121 00 725 123 00 725 911 00 725 919 00 726 810 00 726 890 00 725 211 00 725 219 00 Duty t Free Free Free 5% 5% Free 5% Free Free fibrous continued tion Impor paper or paperboard ng paper or paperboard al or for making or paperboard.ing : Tariff Descrip ng machinery, including book- FIRST SCHEDULEery for making pulp of fibrous n paper or paperboard, including Parts: Machicellulosic materifinishing paper or- Machinery for making pulp of fibrouscellulosic material - Machinery for mak- Machinery for finishi- -- Of machinery for making pulp ofcellulosic material -- Other Book-bindisewing machines.
- Machinery - Parts Other machinery for making up paper pulp,cutting machines of all kinds.
- Cutting machines--- Apparatus for cutting photographic prints on paper or paperboard mounts for photographs --- Other Tariff No.
8439.10.00 8439.20.00 8439.30.00 8439.91.00 8439.99.00 8440.10.00 8440.90.00 8441.10.10 8441.10.90 H.
S.
Code 8439.10 8439.20 8439.30 8439.91 8439.99 8440.10 8440.90 8441.10 ng HeadiNo.
84.39 84.40 84.41 [Issue 1] 774 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Number Number No.
SITC 725 230 00 725 250 00 725 270 00 725 290 00 725 990 00 726 311 10 726 311 90 Duty t Free Free Free Free 5% 15% 15% , cases, plates, continued tion Impor rtons, boxes etools of headings an 65), for typefounding or cylinders and other Tariff Descripr making c for preparing or making o FIRST SCHEDULEines fh - Machines for making bags, sacks or envelopes - Mactubes, drums or similar containers, other than by moulding - Machines for moulding articles in paper pulp, paper or paperboard - Other machinery - Parts Machinery, apparatus and equipment (other than the machiNos.84.56 to 84.typesetting,printing locks, plates, cylinders or other printing components; printing type,blocks, plates,printing components; blocks,cylinders and lithographic stones, prepared for printing purposes (forexample, planed, grained or polished).
- Photo type-setting and composing machines.
--- Of a kind used in offices --- Other Tariff No.
8441.20.00 8441.30.00 8441.40.00 8441.80.00 8441.90.00 8442.10.10 8442.10.90 H.
S.
Code 8441.20 8441.30 8441.40 8441.80 8441.90 8442.10 ng HeadiNo.
84.42 775 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg Number Number No.
SITC 726 312 10 726 312 90 726 313 00 726 910 00 726 350 00 726 511 00 726 519 00 Duty t 15% 15% Free 15% 15% 15% Free ro ng continued tion Impor atus and equipment ting type, blocks, plates, ery used for printing by nn Tariff Descrip or apparatus and equipment fg 84.42; ink-jet printing n FIRST SCHEDULEinery t printing machinery: h - Mactypesetting or composing by other processeswith or without fording device- --- Of a kind used in offices --- Other - Other machinery, appar- Parts of the foregoing machinery, apparatusor equipment - Printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) Printing machimeans of the pricylinders and other printing components of headimachines, other than those of headi84.71; machines for uses ancillary to printing.
- Offse-- Reel fed --- Of a kind used in offices --- Other Tariff No.
8442.20.10 8442.20.90 8442.30.00 8442.40.00 8442.50.00 8443.11.10 8443.11.90 H.
S.
Code 8442.20 8442.30 8442.40 8442.50 8443.11 ng HeadiNo.
84.43 [Issue 1] 776 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 726 550 00 726 591 00 726 599 00 726 611 10 726 611 90 726 619 10 726 619 90 726 631 00 726 639 00 726 650 10 726 650 90 726 671 00 Duty t 15% 15% Free 15% Free 15% Free Free Free 15% 15% 15% continued heet size not tion Impor : Tariff Descrip printing machinery, excluding s FIRST SCHEDULE exceeding 22 36 cm) Other - Letterpresflexographic printing: Other - Flexographic printing machinery handling paper of a size exceeding 297 mm x 210 mm) -- Sheet fed, office type (s-- --- Of a kind used in offices --- Other -- Reel fed --- Of a kind used in offices --- Other -- --- Of a kind used in offices --- Other --- Of a kind used in offices --- Other - Gravure printing machinery --- of a kind used in offices (and incapable of --- Other -- Ink-jet printing machines--- Of a kind used in offices Tariff No.
8443.12.00 8443.19.10 8443.19.90 8443.21.10 8443.21.90 8443.29.10 8443.29.90 8443.30.10 8443.30.90 8443.40.10 8443.40.90 8443.51.10 H.
S.
Code 8443.12 8443.19 8443.21 8443.29 8443.30 8443.40 8443.51 ng HeadiNo.
777 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Number Number Number Number Number Number No.
SITC 745 651 90 726 679 10 726 679 90 726 681 00 726 689 00 726 990 00 724 410 00 724 421 00 724 422 00 724 423 00 724 429 00 724 431 00 Duty t Free 15% Free 15% Free 5% Free Free Free Free Free Free es n ncluding continued ng, texturing ng (i tion Impor oducing textile drawi ines es and machines for hn uding, Tariff Descrip r extr FIRST SCHEDULE fo ng) machi es es for preparing textile fibres; nn Other - Machines for uses ancillary to printing: or cutting man-made textile materials.
Machispinning, doubling or twisting machiand other machinery for pryarns; textile reeling or windiweft-windipreparing textile yarns for use on the machines of heading 84.46 or 84.47.- Machines for preparing textile fibres: --- Other -- --- Of a kind used in offices --- Other --- Of a kind used in offices --- Other - Parts Machi-- Carding machines -- Combing machines -- Drawing or roving mac-- Other - Textile spinning machines Tariff No.
8443.51.90 8443.59.10 8443.59.90 8443.60.10 8443.60.90 8443.90.00 8444.00.00 8445.11.00 8445.12.00 8445.13.00 8445.19.00 8445.20.00 H.
S.
Code 8443.59 8443.60 8443.90 8445.11 8445.12 8445.13 8445.19 8445.20 ng HeadiNo.
84.44 8444.00 84.45 [Issue 1] 778 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 724 433 00 724 434 00 724 540 00 724 511 00 724 513 10 724 513 90 724 517 00 724 521 00 724 523 00 Duty t Free Free Free Free Free Free Free Free Free ines continued hh exceeding 30 h exceeding 30 tion Impor stitch-bonding twisting mac Tariff Descriping (including weft-winding) or ing fabrics of a width not FIRST SCHEDULEwind ng machines, Textile reeling machines Weaving machines (looms).
- For weavexceeding 30 cm - For weaving fabrics of a widtcm, shuttle type: cm, shuttleless type Knittimachines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
- Circular knitting machines: mm - Textile doubling or - - Other -- Power looms -- Other - For weaving fabrics of a widt-- With cylinder diameter not exceeding 165 -- With cylinder diameter exceeding 165 mm Tariff No.
8445.30.00 8445.90.00 8446.10.00 8446.21.00 8446.29.00 8446.30.00 8447.11.00 8447.12.00 H.
S.
Code 8445.30 8445.40 8445.40.00 8445.90 8446.10 8446.21 8446.29 8446.30 8447.11 8447.12 ng HeadiNo.
84.46 84.47 779 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Kg Kg Kg Kg No.
SITC 724 525 00 724 530 00 724 611 00 724 619 00 724 491 00 724 493 00 Duty t Free Free Free Free 5% Free ng g ng, heads inery continued g 84.44, 84.45, h tion Impor n 84.46 or 84.47 (for es, shuttles, cquards; card reducing,iliary mac a Tariff Descrip es of this headi47 (for example, spindles and FIRST SCHEDULE n and accessories of machines of headin - Flat knitting machines; stitch-bonding machines - Other Auxiliary machinery for use with machines of heading 84.44, 84.45,example, dobbies, Jacquards, automatic stop motions, shuttle changimechanisms); parts and accessories suitable for use solely or principally with the machi84.46 or 84.spindle and spindle flyers, card clothicombs, extruding nippland heald-frames, hosiery needles).- Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47; -- Dobbies and Jcopying, punching or assembling machines for use therewith -- Other - PartsNo.
84.44 or of their aux- Parts and accessories of machines of heading 84.45 or of their auxiliary machinery: -- Card clothing 00.
02.
84 Tariff No.
8447.20.00 4 8447.90.00 8448.11.00 8448.19.00 88448.31.00 02.
84H.
S.
Code 8447.20 4 8447.90 8448.11 8448.19 8 8448.31 ng HeadiNo.
84.48 [Issue 1] 780 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 724 495 00 724 497 00 724 499 00 724 671 00 724 672 00 724 679 00 724 681 00 724 689 00 724 550 00 Duty t Free Free Free Free Free Free Free Free Free ngh ery for n continued ing machines tion Impor ds and heald-frames and other articles used i nonwovens in the piece laundry-type washin Tariff Descrip cluding machines which boty.
n each of a dry linen capacity not FIRST SCHEDULE ers, needlesery for the manufacture or ines, nh -- Of machines for preparing textile fibres, other than card clothing -- Spindles, spindle flyers, spinning rings and ring travellers -- Other - Parts and accessories of weav(looms) or of their auxiliary machinery: -- Shuttles -- Reeds for looms, heal-- Other - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery: -- Sinkforming stitches -- Other Machifinishing of felt oror in shapes, including machimaking felt hats; blocks for making hats.
Household ormachines, iwash and dr- Macexceeding 10 kg: -- Fully-automatic machines: Tariff No.
8448.32.00 8448.33.00 8448.39.00 8448.41.00 8448.42.00 8448.49.00 8448.51.00 8448.59.00 8449.00.00 H.
S.
Code 8448.32 8448.33 8448.39 8448.41 8448.42 8448.49 8448.51 8448.59 8450.11 ng HeadiNo.
84.49 8449.00 84.50 781 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Kg Number No.
SITC 775 111 10 775 111 90 775 112 10 775 112 90 775 119 10 775 119 90 724 711 00 724 719 00 724 910 00 724 720 00 Duty t5% 25% 5% 25% 5% 25% 5% 15% 15% Free g, n ng, ics or es for n cleaning, pressing continued fabr tion Impor eeling, foldi , with built-in centrifugal ironing,ines ng presses), bleachih Tariff Descrip FIRST SCHEDULE drying, ng 84.50) for washing,ng, dressing, finishing, coating or --- unassembled -- Other machinesdrier: Other Machinery (other than machines of headiwringing,(including fusidyeiimpregnating textile yarns,made up textile articles and machiapplying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unrcutting or pinking textile fabrics.
--- Other --- Unassembled --- Other -- --- Unassembled --- Other --- unassembled --- Other - Parts - Dry-cleaning mac Tariff No.
8450.11.10 8450.11.90 8450.12.10 8450.12.90 8450.19.10 8450.19.90 8450.20.10 8450.20.90 8450.90.00 8451.10.00 H.
S.
Code 8450.12 8450.19 8450.20 8450.90 8451.10 ng HeadiNo.
84.51 [Issue 1] 782 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Kg Number Number Number Kg No.
SITC 775 120 00 724 730 00 724 741 00 724 744 00 724 745 00 724 749 10 724 749 90 724 920 00 724 330 00 724 351 00 724 359 00 724 391 00 Duty t Free Free Free Free Free Free Free 5% 15% Free Free 5% gen folding, continued tion Impor brics than book-sewin dyeing machines : the household type es; sewing machi of n Tariff Descripines: ine needles h for reeling, unreeling, FIRST SCHEDULE es.
- Drying mac-- Each of a dry linen capacity not exceeding 10 kg -- Other - Ironing machines and presses (including fusing presses) - Washing, bleaching or- Machinescutting or pinking textile fa- Other machinery --- wringers, mangles and shaker tumblers --- Other - Parts Sewing machines, othermachines of heading 84.40; furniture,bases and covers specially designed for sewing machineedl- Sewing machines- Other sewing machines-- Automatic units -- Other - Sewing mach Tariff No.
8451.21.00 8451.29.00 8451.30.00 8451.40.00 8451.50.00 8451.80.10 8451.80.90 8451.90.00 8452.10.00 8452.21.00 8452.29.00 8452.30.00 H.
S.
Code 8451.21 8451.29 8451.30 8451.40 8451.50 8451.80 8451.90 8452.10 8452.21 8452.29 8452.30 ng HeadiNo.
84.52 783 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Number Number Kg Number Number Number Kg Number Number No.
SITC 724 394 00 724 399 00 724 810 00 724 830 00 724 850 00 724 880 00 737 111 00 737 112 00 737 120 00 737 190 00 737 211 00 737 213 00 Duty t Free 5% Free Free Free 5% Free Free Free 5% Free Free n or for continued tion Impor repairing footwear ing or Tariff Descripdes, skins or leather repairing footwear or other for preparing, tanning or working and ladles FIRST SCHEDULEng hi - Furniture, bases and covers for sewing machines and parts thereof - Other parts of sewing machines Machinery for preparing, tanning or workimaking orarticles of hides, skins or leather, other than sewing machines.
- Machineryhides, skins or leather - Machinery for mak- Other machinery - Parts Converters, ladles, ingot moulds and casting machines, of a kind used imetallurgy or in metal foundries.
- Coverters - Ingot moulds- Casting machines- Parts Metal-rolling mills and rolls therefor.
- Tube mills - Other rolling mills: -- Hot or combination hot and cold Tariff No.
8452.40.00 8452.90.00 8453.10.00 8453.20.00 8453.80.00 8453.90.00 8454.10.00 8454.20.00 8454.30.00 8454.90.00 8455.10.00 8455.21.00 H.
S.
Code 8452.40 8452.90 8453.10 8453.20 8453.80 8453.90 8454.10 8454.20 8454.30 8454.90 8455.10 8455.21 ng HeadiNo.
84.53 84.54 84.55 [Issue 1] 784 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Kg Number Number Number Number Number Number Number Number No.
SITC 737 219 00 737 291 00 737 299 00 731 110 00 731 120 00 731 130 00 731 141 00 731 149 00 731 210 00 731 220 00 731 230 00 Duty t Free Free 5% Free Free Free Free Free Free Free Free - go on ti-n ses continued ses tion Imporg any material by ines n her light or photon ines (single station) h al, by laser or other light discharge proces asonic procese station) and mul Tariff Descrip laser or otses enters electro-chemical, electron FIRST SCHEDULEe-tools for worki ing centers, unit constructi for rolling mills nn Other: -- Cold - Rolls- Other parts Machiremoval of materior photon beam, ultrasonic, electrdischarge,beam, ionic-beam or plasma arc processes.
- Operated by beam proces- Operated by ultr- Operated by electro-- -- For dry-etching patterns on semiconductor materials -- Other Machimachines (singlstation transfer machines, for workimetal.
- Machining c- Unit construction mach- Multi-station transfer mac Tariff No.
8455.22.00 8455.30.00 8455.90.00 8456.10.00 8456.20.00 8456.30.00 8456.91.00 8456.99.00 8457.10.00 8457.20.00 8457.30.00 H.
S.
Code 8455.22 8455.30 8455.90 8456.10 8456.20 8456.30 8456.91 8456.99 8457.10 8457.20 8457.30 ng HeadiNo.
84.56 84.57 785 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 731 310 00 731 370 00 731 350 00 731 390 00 731 410 00 731 420 00 731 430 00 731 440 00 731 450 00 731 460 00 Duty t Free Free Free Free Free Free Free Free Free Free tg continued tion Impor ines hg 84.58.
ines.
ines nhh Tariff Descrip than lathes (including turnin FIRST SCHEDULE e-tools (including way-type uni ng, threading or tapping by removing Lathes (including turning centers) for removing metal.
- Horizontal lathes: -- Numerically controlled -- Other - Other lathes: -- Numerically controlled -- Other Machihead machines) for drilling, boring, millinmetal, othercenters) of headi- Way-type unit head mac- Other drilling mac-- Numerically controlled -- Other - Other boring-milling machines: -- Numerically controlled -- Other - Other boring mac Tariff No.
8458.11.00 8458.19.00 8458.91.00 8458.99.00 8459.10.00 8459.21.00 8459.29.00 8459.31.00 8459.39.00 8459.40.00 H.
S.
Code 8458.11 8458.19 8458.91 8458.99 8459.10 8459.21 8459.29 8459.31 8459.39 8459.40 ng HeadiNo.
84.58 84.59 [Issue 1] 786 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 731 510 00 731 520 00 731 530 00 731 540 00 731 570 00 731 610 00 731 620 00 731 630 00 731 640 00 Duty t Free Free Free Free Free Free Free Free Free goo pening, ines continued h abrasives or in which the tion Impor ones, tapping mac lapping, polishing orng st Tariff Descripines, knee-type: h FIRST SCHEDULE e-tools for deburring, shar nng, honing, - Milling mac-- Numerically controlled -- Other - Other milling machines: -- Numerically controlled -- Other - Other threading or Machigrindiotherwise finishing metal or cermets by means of grindipolishing products, other than gear cutting, gear grinding or gear finishinmachines of heading 84.61.
- Flat-surface grinding machines, in which the positioning in any one axis can be set up tan accuracy of at least 0.01 mm:-- Numerically controlled -- Other - Other grinding machines,positioning in any one axis can be set up tan accuracy of at least 0.01 mm:-- Numerically controlled -- Other Tariff No.
8459.51.00 8459.59.00 8459.61.00 8459.69.00 8459.70.00 8460.11.00 8460.19.00 8460.21.00 8460.29.00 H.
S.
Code 8459.51 8459.59 8459.61 8459.69 8459.70 8460.11 8460.19 8460.21 8460.29 ng HeadiNo.
84.60 787 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 731 650 00 731 660 00 731 670 00 731 690 00 731 710 00 731 730 00 731 750 00 731 770 00 731 790 00 Duty t Free Free Free Free Free Free Free Free Free gear ng by continued tion Impor ines ing, sawing, cutting-h ng, gear cutting,nish Tariff Descripng machines , gear grinding or gear finishing oachi machines FIRST SCHEDULE e-tools for planing, shaping, n ng or gear fi - Sharpening (tool or cutter grinding) machines: Machislotting, brgrindioff and other machine-tools workiremoving metal or cermets, not elsewhere specified or included.
Broaching machines Machine-tools (including presses) for working metal by forging, hammering ordie-stamping; machine-tools (including presses) for working metal by bending, -- Numerically controlled -- Other - Honing or lappi- Other - Shaping or slotting mac- - Gear cutting- Sawing or cutting-off machines- Other Tariff No.
8460.31.00 8460.39.00 8460.40.00 8460.90.00 8461.20.00 8461.40.00 8461.50.00 8461.90.00 H.
S.
Code 8460.31 8460.39 8460.40 8460.90 8461.20 8461.30 8461.30.00 8461.40 8461.50 8461.90 ng HeadiNo.
84.61 84.62 [Issue 1] 788 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number No.
SITC 733 110 00 733 120 00 733 130 00 733 140 00 733 150 00 733 160 00 733 170 00 733 181 00 733 189 00 Duty t Free Free Free Free Free Free Free Free Free hearing continued ng, shearing, tion Impor ching machines (including : Tariff Descriplding, straightening or flattening mbined punching and s die-stamping machines (including oo FIRST SCHEDULEg metal or metal carbides, not or n Forging - Bending, f- Punching or notOther: folding, straightening, flattenipunching or notching; presses for workispecified above.
- presses) and hammers machines (including presses): -- Numerically controlled -- Other - Shearing machines (including presses), other than cmachines: -- Numerically controlled -- Other presses), including combined punching and shearing machines-- Numerically controlled -- Other - -- Hydraulic presses -- Other Tariff No.
8462.21.00 8462.29.00 8462.31.00 8462.39.00 8462.41.00 8462.49.00 8462.91.00 8462.99.00 H.
S.
Code 8462.10 8462.10.00 8462.21 8462.29 8462.31 8462.39 8462.41 8462.49 8462.91 8462.99 ng HeadiNo.
789 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 733 910 00 733 930 00 733 950 00 733 990 00 728 111 00 728 112 00 728 119 00 728 121 00 Duty t Free Free Free Free Free Free Free Free gens worki d continued ng stone, without tool tion Impor cs or similar hard ng wood, cork bone, hing machinesh can carry out different Tariff Descripng machines hard plasti whic FIRST SCHEDULE e-tools for worki als.
ines nh Other machine-tools for working metal or cermets, without removing material.
- Draw-benches for bars, tubes, profiles, wire or the like - Thread rolli- Machines for working wire - Other Machiceramics, concrete, asbestos-cement or like mineral materials or for colglass.- Sawing machines- Grinding or polis- Other Machine-tools (including machines for nailing, stapling, glueing or otherwiassembling) for workihard rubber,materi- Mactypes of machining operationschange between such operations Tariff No.
8463.10.00 8463.20.00 8463.30.00 8463.90.00 8464.10.00 8464.20.00 8464.90.00 8465.10.00 H.
S.
Code 8463.10 8463.20 8463.30 8463.90 8464.10 8464.20 8464.90 8465.10 ng HeadiNo.
84.63 84.64 84.65 [Issue 1] 790 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Kg Kg Kg Kg Kg No.
SITC 728 122 00 728 123 00 728 124 00 728 125 00 728 126 00 728 127 00 728 129 00 735 110 00 735 130 00 735 150 00 728 191 00 728 192 00 Duty t Free Free Free Free Free Free Free Free Free Free 5% 5% ines continued h tion Impor polishing machines ling machines paring maclf-opening dieheads ing machines self-opening dieheads, Tariff Descrip FIRST SCHEDULE ders, gs 84.56 to 84.65, including work or for any type of tool for working in ns hol Other: Other: - -- Sawing machines-- Planing, milling or moulding (by cutting) machines -- Grinding, sanding or-- Bending or assemb-- Drilling or mortic-- Splitting, slicing or-- Other Parts and accessories suitable for use solely or principally with the machines of headitooldividing heads and other specialattachments for machine-tools; tool holderthe hand.
- Tool holders and se- Work holders - Dividing heads and other special attachments for machine-tools - -- For machines of heading 84.64 -- For machines of heading 84.65 Tariff No.
8465.91.00 8465.92.00 8465.93.00 8465.94.00 8465.95.00 8465.96.00 8465.99.00 8466.10.00 8466.20.00 8466.30.00 8466.91.00 8466.92.00 H.
S.
Code 8465.91 8465.92 8465.93 8465.94 8465.95 8465.96 8465.99 8466.10 8466.20 8466.30 8466.91 8466.92 ng HeadiNo.
84.66 791 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Number Number Number Number Number Number Kg Kg Kg No.
SITC 735 910 00 735 950 00 745 111 00 745 119 00 778 412 10 778 432 00 778 459 00 745 121 00 745 129 00 745 191 00 745 192 00 745 199 00 Duty t5% 5% 5% 5% Free Free 5% 5% 5% 5% 5% 5% continued tion Impor Tariff Descrip ws a FIRST SCHEDULE ion) ectric motor.
s Pnumatic Parts: -- For machines of headings 84.56 to 84.61 -- For machines of heading 84.62 or 84.63 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-el- -- Rotary type (including combined rotary-percus-- Other - With self-contained electric motor: -- Drills of all kinds -- Saws -- Other - Other tools: -- Chain saws -- Other - -- Of chain s-- Of pneumatic tools -- Other Tariff No.
8466.93.00 8466.94.00 8467.11.00 8467.19.00 8467.21.00 8467.22.00 8467.29.00 8467.81.00 8467.89.00 8467.91.00 8467.92.00 8467.99.00 H.
S.
Code 8466.93 8466.94 8467.11 8467.19 8467.21 8467.22 8467.29 8467.81 8467.89 8467.91 8467.92 8467.99 ng HeadiNo.
84.67 [Issue 1] 792 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Number No.
00 420 SITC 737 410 00 737 737 430 00 737 490 00 751 131 00 751 132 00 751 151 00 751 181 00 Duty t5% 5% 5% 5% 15% 15% 15% 15% suta ering, rdappad continued nay tion Impor reni whether or not hca es and appliances.
mndetar ssing machines Tariff Descrip welding,epeo - FIRST SCHEDULEs 84.71; word-processing ery and apparatus for sola ngr ng, eht Machibrazing orcapable of cutting, other than those of heading 85.15; gas-operated surfacetempering machi- Hand-held blow pipes O- Other machinery and apparatus - Parts Typewriters other than printers of headimachines.
- Automatic typewriters and word-processing machines: -- Word-proc-- Automatic typewriters - Other typewriters, electric - Other typewriters, non-electric - Tariff No.
8468.10.00 8468.20.00 8468.80.00 8468.90.00 8469.11.00 8469.12.00 8469.20.00 8469.30.00 H.
S.
Code 8468.10 8468.20 8468.80 8468.90 8469.11 8469.12 8469.20 8469.30 ng HeadiNo.
84.68 84.69 793 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number No.
SITC 751 210 00 751 221 00 751 222 00 751 229 00 751 230 00 751 240 00 751 280 00 Duty t 15% 15% 15% 15% 15% 15% 15% g nes, n continued tion Impor ticket-issuiing machines g, reproducing and printing device n ing machines Tariff Descrip machines FIRST SCHEDULEng machines, Calculating machines and pocket-size data recordidisplaying machines with calculating functions; accounting machines, postage-frankimachines and similar machiincorporating a calculating device; cash registers.
- Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions.
- Other electronic calculat-- Incorporating a -- Other - Other calculatAccounting - Cash registers - Other - Tariff No.
8470.10.00 8470.21.00 8470.29.00 8470.30.00 8470.50.00 8470.90.00 H.
S.
Code 8470.10 8470.21 8470.29 8470.30 8470.40 8470.40.00 8470.50 8470.90 ng HeadiNo.
84.70 [Issue 1] 794 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number No.
SITC 752 100 00 752 210 00 752 220 00 752 290 00 752 300 00 752 600 00 752 700 00 Duty t Free Free Free Free Free Free Free ng tari sewhere her or continued a process tion Impor and machines for omatic dathe form of systems he same housing at leas Tariff Descripbrid aut t llowing types of unit: storage at least a central processing o output units, whether or not s FIRST SCHEDULE able digital automatic data processing Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded formprocessing such data, not elspecified or included.
- Analogue or hymachines - Portmachines, weighing not more than 10 kg, consisting ofunit, a keyboard and a display -- Comprising incentral processing unit and an input and output unit, whether or not combined -- Other, presented in t- Digital processing units other than those ofsub-heading 8471.41 or 8471.49, whetnot containing in the same housing one otwo of the funits, input units, output units - Input orcontaining storage units in the same housing - Storage unit 00.
01.
17 Tariff No.
48 8471.30.00 8471.41.00 8471.49.00 8471.50.00 8471.60.00 8471.70.00 01.
17H.
S.
Code 4 8471.30 8471.41 8 8471.49 8471.50 8471.60 8471.70 ng HeadiNo.
84.71 795 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg No.
SITC 752 910 00 752 990 00 751 910 00 751 920 00 751 930 00 751 990 00 759 910 00 Duty t Free Free 15% 15% 15% 15% 15% ng of continued duplicating tion Impor pencil-sharpening and address plate osing or sealing mail Tariff Descripof automatic data processing sorting or folding mail or for addressing machines, perforating or staplifor FIRST SCHEDULE ing machines ines gs 84.69 to 84.72.
sh n - Other units machines Other office machines (for example,hectograph or stencilmachines,automatic banknote dispensers, coinsorting machines, coin-counting or wrapping machines,machines,machines).
- Duplicating machines - Addressing machinesembosMacinserting mail in envelopes or bands,machines for opening, cland machines for affixing or cancelling postage stamps - Other Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headi- Parts and accessories of the machinesheading 84.69 - Other - Tariff No.
8471.80.00 8471.90.00 8472.10.00 8472.20.00 8472.90.00 8473.10.00 H.
S.
Code 8471.80 8471.90 8472.10 8472.20 8472.30 8472.30.00 8472.90 8473.10 ng HeadiNo.
84.72 84.73 [Issue 1] 796 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Number Number No.
SITC 759 951 00 759 959 00 759 970 00 759 930 00 759 980 00 728 310 00 728 320 00 Duty t 15% 15% 15% 15% 15% Free Free dg of of of n es for ores or n continued in soli shaping or products in tion Impor crushing, grinding, or paste) form; of two or more of the substances, nding machines Tariff Descripctronic calculating machines of washing, FIRST SCHEDULE ery for sorting, screening,als or other mineral n ating, - Parts and accessories of the machinesheading 84.70: -- Of the elesubheading 8470.10, 8470.21 or 8470.29 -- Other - Parts and accessories of the machinesheading 84.71 - Parts and accessories of the machinesheading 84.72 - Parts and accessories equally suitable for use with machinesheadings 84.69 to 84.72 Machiseparmixing or kneading earth, stone,other mineral(including powdermachinery for agglomerating,moulding solid mineral fuels, ceramic paste, unhardened cements, plasterimateripowder or paste form; machiforming foundry moulds of sand.
- Sorting, screening, separating or washingmachines - Crushing or gri Tariff No.
8473.21.00 8473.29.00 8473.30.00 8473.40.00 8473.50.00 8474.10.00 8474.20.00 H.
S.
Code 8473.21 8473.29 8473.30 8473.40 8473.50 8474.10 8474.20 ng HeadiNo.
84.74 797 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Kg Number Number Number Kg No.
SITC 728 331 00 728 332 00 728 339 00 728 340 00 728 390 00 728 411 00 728 412 10 728 412 90 728 510 00 Duty t Free Free Free Free 5% Free Free Free 5% working continued tion Impor bes or valves or tubes or valves or s envelopes Tariff Descrip glass envelopes; machines for assembling electric or for mixing mineral substances n sware: for making optical fibres and FIRST SCHEDULE es for assembling electric or ines for manufacturing or hot nh Machines - Mixing or kneading machines: -- Concrete or mortar mixers -- Machineswith bitumen -- Other - Other machinery - Parts Machielectronic lamps, tuflashbulbs, ifor manufacturing or hot working glass or glassware.
- electronic lamps,flashbulbs, in glas- Macglass or glas-- Machinespreforms thereof -- Other - Parts Tariff No.
8474.31.00 8474.32.00 8474.39.00 8474.80.00 8474.90.00 8475.21.00 8475.29.00 8475.90.00 H.
S.
Code 8474.31 8474.32 8474.39 8474.80 8474.90 8475.10 8475.10.00 8475.21 8475.29 8475.90 ng HeadiNo.
84.75 [Issue 1] 798 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Number Number Number Number No.
SITC 745 952 10 745 952 90 754 958 10 754 958 90 745 970 00 728 421 00 728 422 00 728 423 00 728 424 00 Duty t 35% 35% 35% 35% 35% Free Free Free Free cluded n continued tion Impor ing or refrigerating ing or refrigerating e of products from es.
n ng machines Tariff Descrip als, not specified or ing machinesmoulding machines and other FIRST SCHEDULE ery for working rubber or plastics mouldi n Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machi- Automatic beverage-vending machines: -- Incorporating heatdevices -- Other - Other machines: -- Incorporating heatdevices -- Other - Parts Machior for the manufacturthese materielsewhere in this Chapter.
Injection-mouldi- Extruders Blow Vacuum thermoforming machines - - - Tariff No.
8476.21.00 8476.29.00 8476.81.00 8476.89.00 8476.90.00 8477.20.00 H.
S.
Code 8476.21 8476.29 8476.81 8476.89 8476.90 8477.10 8477.10.00 8477.20 8477.30 8477.30.00 8477.40 8477.40.00 ng HeadiNo.
84.76 84.77 799 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Number Kg Number Number Number No.
SITC 728 425 00 728 426 00 728 429 00 728 520 00 728 430 00 728 530 00 723 480 00 727 210 00 728 440 00 Duty t Free Free Free Free Free 5% Free Free Free ed ng up continued appliances tion Impor for moulding or otherwise Tariff Descripinery r public works, building or the h vidual functions, not specifi for the extraction or preparation FIRST SCHEDULE ery for preparing or makies and mechanicalinery nn ng indih - Other macforming: -- For molding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes -- Other - Other machinery - Parts Machitobacco, not specified or included elsewhere in this Chapter.
- Machinery - Parts Machihavior included elsewhere in this Chapter.
- Machinery folike - Macof animal or fixed vegetable fats or oils - 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 Tariff No.
8477.51.00 8477.59.00 8477.80.00 8477.90.00 8478.10.00 8478.90.00 8479.10.00 8479.20.00 8479.30.00 H.
S.
Code 8477.51 8477.59 8477.80 8477.90 8478.10 8478.90 8479.10 8479.20 8479.30 ng HeadiNo.
84.78 84.79 [Issue 1] 800 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Kg Kg Kg Kg Kg No.
SITC 728 491 00 728 493 00 728 494 00 728 460 00 728 492 00 728 499 00 728 550 00 749 110 00 749 120 00 749 130 00 749 140 00 749 150 00 Duty t Free Free Free Free Free Free 5% Free Free Free Free Free l appliances grinding, emulsifying continued a tion Impor l foundry a tal, including electric wire Tariff Descrip FIRST SCHEDULE - Rope or cable-making machines- Industrial robots, not elsewhere specified or included - Evaporative air coolers - Other machines and mechanic-- For treating mecoil-winders -- Mixing, kneading, crushing,screening, sifting, homogenising,or stirring machines-- Other - Parts Moulding boxes for metal foundry; mould bases; moulding patterns; moulds formetal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
- Moulding boxes for met- Mould bases - Moulding patterns - Moulds for metal or metal carbides: -- Injection or compression types -- Other Tariff No.
8479.40.00 8479.50.00 8479.60.00 8479.81.00 8479.82.00 8479.89.00 8479.90.00 8480.10.00 8480.20.00 8480.30.00 8480.41.00 8480.49.00 H.
S.
Code 8479.40 8479.50 8479.60 8479.81 8479.82 8479.89 8479.90 8480.10 8480.20 8480.30 8480.41 8480.49 ng HeadiNo.
84.80 801 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Number Number Number No.
SITC 749 160 00 749 170 00 749 180 00 749 190 00 747 100 00 747 200 00 747 300 00 747 400 00 747 800 00 747 900 00 746 100 00 746 200 00 746 300 00 Duty t Free Free Free Free 5% 5% 5% 5% 5% 5% 15% 15% 15% ells, tanks, continued h tion Impor ves and similar.
including cone and val Tariff Descrip r oleohydraulic or pneumatic r bearings FIRST SCHEDULE cocks, k (nonreturn) valves - Moulds for glass - Moulds for mineral materials - Moulds for rubber or plastics: -- Injection or compression types -- Other Taps,appliances for pipes, boiler svats or the like, including pressure-reducing valves and thermostatically controlled valves.
- Pressure-reducing valves - Valves fotransmissions - Chec- Safety or relief valves - Other appliances- Parts Ball or rolle- Ball bearings - Tapered roller bearings,tapered roller assemblies - Spherical roller bearings Tariff No.
8480.50.00 8480.60.00 8480.71.00 8480.79.00 8481.10.00 8481.20.00 8481.30.00 8481.40.00 8481.80.00 8481.90.00 8482.10.00 8482.20.00 8482.30.00 H.
S.
Code 8480.50 8480.60 8480.71 8480.79 8481.10 8481.20 8481.30 8481.40 8481.80 8481.90 8482.10 8482.20 8482.30 ng HeadiNo.
84.81 84.82 [Issue 1] 802 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Kg Number Number Number No.
SITC 746 400 00 746 500 00 746 800 00 746 910 00 746 990 00 748 100 00 748 210 00 748 220 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% s continued tion Impormbined ball/roller o , incorporating ball or roller , not incorporating ball or Tariff Descripcluding c ings FIRST SCHEDULE hous gs and plain shaft bearings; gear n Parts: Bearing - Needle roller bearings - Other cylindrical roller bearings - Other, inbearings - -- Balls, needles and rollers -- Other Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housiand gearing; ball or roller screws; gear boxes and other speed changers,including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
- Transmission shafts (including cam shafts and crank shafts) and cranks - Bearing housingsbearings - roller bearings; plain shaft bearings Tariff No.
8482.40.00 8482.50.00 8482.80.00 8482.91.00 8482.99.00 8483.10.00 8483.20.00 H.
S.
Code 8482.40 8482.50 8482.80 8482.91 8482.99 8483.10 8483.20 8483.30 8483.30.00 ng HeadiNo.
84.83 803 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg Kg Kg No.
SITC 748 400 00 748 500 00 748 600 00 748 900 00 749 210 00 749 220 00 749 290 00 Duty t 15% 15% 15% 15% 25% 25% 25% continued milar joints, tion Impor of metal sheeting s haft couplings (including opes or similar packings; Tariff Descripgearing, other than toothed seals.
FIRST SCHEDULE ches and shed wheels, chain sprockets and other - Gears and wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters - Flywheels and pulleys, including pulley blocks - Clutuniversal joints) - Toottransmission elements presented separately; parts Gaskets and similar joints of metal sheeting combined with other material orof two or more layers of metal; sets or assortments of gaskets and sidissimilar in composition, put up inpouches, envelmechanical- Gaskets and similar jointcombined with other material or of two ormore layers of metal - Mechanical seals - Other Tariff No.
8483.40.00 8483.50.00 8483.60.00 8483.90.00 8484.10.00 8484.20.00 8484.90.00 H.
S.
Code 8483.40 8483.50 8483.60 8483.90 8484.10 8484.20 8484.90 ng HeadiNo.
84.84 [Issue 1] 804 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg tic purposes No.
SITC 749 910 00 749 990 00 Duty t rmed clothing, footwear or ear pads or 15% 15% ectrical 11, 85.12, 85.40, 85.41 or 85.42.
continued contacts or and blades ines of the kind commonly used for domess floor polishers, food grinders and mixers, and fruit or tion Impor h CORDERS AND REPRODUCERS, AND PARTS AND mac coils, ENT AND PARTS THEREOF; SOUND RECORDERS AND la not containing el cribed in heading 85.
Tariff Descrip insulators, FIRST SCHEDULEery parts, of such machines does not exceed 20 kg.
n ACCESSORIES OF SUCH ARTICLES Machiconnectors,other electrical features, not specified or included elsewhere in this Chapter.
- Ships or boats propellerstherefor - Other Tariff No.
8485.10.00 8485.90.00 09 covers only the following electro-mechanic H.
S.
Code 8485.10 8485.90 Electrically warmed blankets, bed pads, foot-muffs or the like; electrically waother electrically warmed articles worn on or about the person; Articles of glass of heading 70.11; or Electrically heated furniture of Chapter 94.
Vacuum cleaners, including dry and wet vacuum cleanervegetable juice extractors, of any weight Other machines provided the weight ng REPRODUCERS, TELEVISION IMAGE AND SOUND RE This Chapter does not cover (a) (b) (c) Headings 85.01 to 85.04 do not apply to goods desHowever, metal tank mercury arc rectifiers remain classified in heading 85.04.
Heading 85.(a) (c) HeadiNo.
84.85 CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMNotes.1.- 2.- 3.- 805 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise geh pacitors, (heading or example, rical signal (f hnological process are to be nes (heading 84.22), household 51), sewing machines 16).
g on an insulating base, by any printinhe same tecors, interconnections, etc.), obtained by rmin o (heading 85.
des, transistors, monolithic integrated circuits, etc.), fy, modulate or amplify an electially) and on the surface of a semiconductor material or similar types, consisting of discrete, active or both continued chines (heading 84.20 or 84., capacitors) alone or interconnected according to a pre-rs, capacitors or inductances.
Printed circuits may, however, are semiconductor devices the operation of which dependsrcuit elements (diodes, transistors, resistors, ca (resistors; capacit the film circuit technique, conductor elements, contacts or combined with elements other than those obtained during te circuits may also include discrete components; romodule ng 84.21), dish washing machiements obtained during tices h are combined and interconnected.
or ventilating or recycling hoods incorporating a fan, whether or not fitted withto electro-thermic appliancesation of an electric field; h passive elements FIRST SCHEDULEed circuits are circuits obtained by f which can produce, recti 34 print semiconductor technology, are combined to all intents and purposes indivisibly, on a single (heading 84.50), roller or other ironing ma Monolithic integrated circuits in which the ciinterconnections, etc.) are created in the mass (essent(doped silicon, for example) and are inseparably associated; Hybrid integrated circuits in whicthin- or thick-film technology, and active elements (dioobtained byinsulating substrate (glass, ceramic, etc.).
ThesMicroassemblies of the moulded module, micactive and passive, components whic Diodes, transistors and similar semiconductor devon variations in resistivity on the applicElectronic integrated circuits and microassemblies are (a) (b) (c) The heading does not, however, apply to fansfilters (heading 84.14), centrifugal clothes-dryers (headiwashing machines84.52), electric scissors (heading 84.67) or For the purposes of heading 85.process (for example, embossing, plating-up, etching) or byother printed components (for example, inductances, resistorsestablished pattern, other than elementssemiconductor elements).
The expression printed circuits does not cover circuits printing process, nor does it cover individual, discrete resistobe fitted with non-printed connecting elements.
Thin or thick film circuits comprising passive and active elclassified in heading 85.42.
For the purposes of headings 85.41 and 85.42 (A) (B) 4.- 5.- [Issue 1] 806 [Rev.
2012] CAP.
472 Customs and Excise of rs are those Unit Quantity Number Number Number o No.
edence over any other SITC 716 110 00 716 311 10 716 211 00 ceed 170 mm 100 mm take precheadings when presented with the hout built-in loudspeaker, capable not exDuty t her than the appratus for which they are reasons, nor capable of being recharged.
5% 5% Free of which do put articles ot means cards which have embedded in them an h continued th built-in amplifier, wit primary batteries and spent electric accumulathe form of a chip and which may or may not have a magnetic of an out 24 remain classified in those and the dimensionsmart cards , headings 85.41 and 85.42 shall s cells, spent DC motors; DC generators: tion Impor FIRST SCHEDULEwhen they are presented witof breakage, cutting-up, wear or other the term ver only cassette-players wiating sets).
o 48, spent primaryTariff DescripElectric motors and generators (excluding gener- Motors of an output not exceeding 37.5W: - Universal AC/exceeding 37.5W - Other DC motors-- Of an output not exceeding 750 W: re which might cover them by reference to, in particular, their function.
he articles defined in this Noteu to such media ubheading 8542.10, apply of sed circuit (microprocessor) of any type in tTariff No.
8501.10.00 8501.20.00 8501.31.00 H.
S.
Code 8501.10 8501.20 8501.31 For the classification of theading in the NomenclatRecords, tapes and other media of heading 85.23 or 85.apparatus for which they are intended.This note does notintended.
For the purposes of heading 85.which are neither usable as such because Subheadings 8519.92 and 8527.12 cof operating without an external source of electric power 45 mm.
For the purposeselectronic intergratstripe.
ng 6.- 7.- Subheading Notes.1.- 2.- HeadiNo.
85.01 807 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 716 212 00 716 213 00 716 214 00 716 312 00 716 313 00 716 314 00 716 319 00 716 321 00 716 322 00 716 323 00 716 324 00 716 511 00 Duty t Free Free Free 5% 5% 5% 5% Free Free Free Free Free continued , single-phase: , multi-phase:ceeding 375 kVA but not ng sets and rotary tion Imporceeding 375 kW: ceeding 75 kW: ceeding 750 kVA put exceeding 750 W but not put exceeding 75 kW but not put exceeding 750 W but not put exceeding 75 kVA but not FIRST SCHEDULE Tariff Descrip-- Of an outexceeding 75 kW: -- Of an outexceeding 375 kW -- Of an output ex- Other AC motors- Other AC motors-- Of an output not exceeding 750 W:-- Of an outexceeding 75 kW: -- Of an output ex- AC generators (alternators): -- Of an output not exceeding 75 kVA -- Of an outexceeding 375 kVA -- Of an output exexceeding 750 kVA -- Of an output exElectric generaticonverters.
- Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): -- Of an output not exceeding 75 kVA Tariff No.
8501.32.00 8501.33.00 8501.34.00 8501.40.00 8501.51.00 8501.52.00 8501.53.00 8501.61.00 8501.62.00 8501.63.00 8501.64.00 8502.11.00 H.
S.
Code 8501.32 8501.33 8501.34 8501.40 8501.51 8501.52 8501.53 8501.61 8501.62 8501.63 8501.64 8502.11 ng HeadiNo.
85.02 [Issue 1] 808 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Number Number Number Number No.
SITC 716 512 00 716 513 00 716 519 00 716 524 00 716 520 00 716 400 00 716 900 00 771 230 00 771 111 00 771 112 00 771 113 00 Duty t Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% continued static converters ceeding 375 kVA es of heading 85.01 or ge lamps or tubes n tion Imporput exceeding 75 kVA but not for use solely or principallypower handling capacity not FIRST SCHEDULE suitable Tariff Descrip-- Of an outexceeding 375 kVA -- Of an output ex- Generating sets with spark-ignition internal combustion piston engines - Other generating sets -- Wind-powered -- Other - Electric rotary converters Parts with the machi85.02.Electrical transformers,(for example, rectifiers) and inductors.
- Ballasts for dischar- Stastic converters - Liquid dielectric transformers: -- Having a exceeding 650 kVA -- Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA -- Having a power handling capacity exceeding 10,000 kVA 00.
22.
40 Tariff No.
8502.12.00 8502.13.00 8502.20.00 8502.40.00 8503.00.00 8504.10.00 8504.40.00 8504.21.00 58504.23.00 8502.31.00 8502.39.00 822.
40H.
S.
Code 8502.12 8502.13 8502.20 8502.31 8502.39 8502.40 8504.10 8504.40 8504.21 58 8504.23 ng HeadiNo.
85.03 8503.00 85.04 809 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Number Number Number Number Number Number Kg Number Number Number Number Number Kg No.
SITC 778 813 00 778 815 00 778 817 00 778 819 00 778 111 00 778 112 00 778 113 00 778 115 00 778 116 00 778 117 00 778 170 00 778 121 00 778 122 00 778 123 00 778 124 00 778 129 00 778 190 00 Duty t5% 5% 5% 5% 35% 35% 35% 35% 35% 35% 5% 35% 35% 25% 25% 25% 5% continued ed for starting piston couplings, clutches and and primary batteries tion Impor accumulators dioxide FIRST SCHEDULE Tariff Descrip- Electro-magneticbrakes- Electro-magnetic lifting heads - Other, including parts Primary cells and primary batteries.
Manganese - Silver oxide - Other primary cells Electric accumulators, including separators therefor, whether or not rectangular (including square).- Lead-acid, of a kind usengines - Other lead-acid - Other accumulators -- Other - - Mercuric oxide - Lithium - Air-zinc - Parts - Nickel-cadmium - Nickel-iron - Parts Tariff No.
8505.19.00 8505.20.00 8505.30.00 8505.90.00 8506.30.00 8506.40.00 8506.50.00 8506.60.00 8506.80.00 8506.90.00 8507.10.00 8507.20.00 8507.30.00 8507.40.00 8507.80.00 8507.90.00 H.
S.
Code 8505.19 8505.20 8505.30 8505.90 8506.10 8506.10.00 8506.30 8506.40 8506.50 8506.60 8506.80 8506.90 8507.10 8507.20 8507.30 8507.40 8507.80 8507.90 ng HeadiNo.
85.06 85.07 [Issue 1] 810 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Kg Number Number Number Number Number Kg No.
SITC 775 711 00 775 712 00 775 731 00 775 720 00 775 739 00 775 790 00 775 411 00 775 419 00 775 421 00 775 429 00 775 430 00 775 490 00 Duty t 25% 25% 25% 25% 25% 15% 15% 25% 15% 25% 25% 25% gn appliances, ed electric continued cn in agriculture in agriculture appliances tion Impor rs FIRST SCHEDULE Tariff Descrip Electro-mechanical domestiwith self-contained electric motor.
vacuum cleaners - Food grinders and mixers; fruit or vegetable juice extractoShavers, hair clippers and hair-removiappliances, with self-contaimotor.
Shavers Hair-removing - Vacuum cleaners including dry and wet- Floor polishers - Kitchen waste disposers- Other appliances- Parts - --- Of a kind used solely --- Other - Hair clippers --- Of a kind used solely --- Other - - Parts Tariff No.
8509.10.00 8509.20.00 8509.30.00 8509.40.00 8509.80.00 8509.90.00 8510.10.10 8510.10.90 8510.20.10 8510.20.90 8510.90.00 H.
S.
Code 8508.00 8508.00.00 8509.10 8509.20 8509.30 8509.40 8509.80 8509.90 8510.10 8510.20 8510.30 8510.30.00 8510.90 ng HeadiNo.
85.08 85.09 85.10 811 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Kg No.
SITC 778 311 10 778 311 90 778 312 00 778 313 00 778 314 00 778 315 00 778 318 00 778 330 00 Duty t Each Shs.
5.00 or 15% Each Shs.
10.00 or 15% 15% 15% 15% 15% 15% 15% n tion or continued combustion ignition magnetos, s of a kind used i starting equipment of tion Impor tors and dual purpose starter- FIRST SCHEDULE Tariff DescripElectrical ignition or a kind used for spark-ignicompression-ignition internalengines (for example,magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example dynamos, alternators) and cut-outconjunction with such engines.
- Sparking plugs --- Unassembled --- Other - Ignition magnetos; magneto-dynamos;magnetic flywheels - Distributors; ignition coils - Starter mogenerators - Other generators - Other equipment - Parts Tariff No.
8511.10.10 8511.10.90 8511.20.00 8511.30.00 8511.40.00 8511.50.00 8511.80.00 8511.90.00 H.
S.
Code 8511.10 8511.20 8511.30 8511.40 8511.50 8511.80 8511.90 ng HeadiNo.
85.11 [Issue 1] 812 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Number Number Kg No.
SITC 778 341 00 778 342 00 778 343 00 778 344 00 778 350 00 813 121 00 813 129 00 813 800 00 Duty t 15% 15% 15% 15% 15% 15% 35% 15% 39), g 85.
continued n defrosters and es, accumulators, ual signalling equipment tion Impor lling equipment other than lighting equipment FIRST SCHEDULEing or visual signalling equipment of a Tariff DescripElectrical lighting or signalling equipment (excluding articles of headiwindscreen wipers,demisters, of a kind used for cycles or motor vehicles.
kind used on bicycles demisters Portable electric lamps designed to function by their own source of energy (for example, dry batterimagnetos),of heading 85.12.
Lamps - Light- Other lighting or vis- Sound signa- Windscreen wipers, defrosters and - Parts - --- Miners safety lamps --- Other - Parts Tariff No.
8512.10.00 8512.20.00 8512.30.00 8512.40.00 8512.90.00 8513.10.10 8513.10.90 8513.90.00 H.
S.
Code 8512.10 8512.20 8512.30 8512.40 8512.90 8513.10 8513.90 ng HeadiNo.
85.12 85.13 813 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Kg Number Number No.
SITC 741 310 00 741 320 00 741 330 00 741 340 00 741 350 00 737 310 00 737 320 00 Duty t Free Free Free Free Free 5% 5% pulse c continued treatment of ric loss als by induction or rically heated gas), am, magnetiering, brazing or rnaces and ovens d on bee of cutting; electric tion Impor es and ovens ent for the heatons and guns FIRST SCHEDULE asma arc sol ng machines and apparatus, whether Tariff DescripIndustrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materidielectric loss.
- Resistance heated fu- Furnaces and ovens functioning by induction or dielectric loss - Other furnac- Other equipmmaterials by induction or dielect- Parts Electric (including electlaser or other light or photon beam, ultrasonic, electror plweldior not capablmachines and apparatus for hot spraying of metals or cermets.
- Brazing or soldering machines and apparatus: -- Soldering ir-- Other Tariff No.
8514.10.00 8514.20.00 8514.30.00 8514.40.00 8514.90.00 8515.11.00 8515.19.00 H.
S.
Code 8514.10 8514.20 8514.30 8514.40 8514.90 8515.11 8515.19 ng HeadiNo.
85.14 85.15 [Issue 1] 814 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Kg Number No.
SITC 737 330 00 737 340 00 737 350 00 737 360 00 737 370 00 737 390 00 775 810 00 Duty t5% 5% 5% 5% 5% 5% 5% grgnn ng orage water continued t heaters) and hand tion Impor ng apparatus and soil heati FIRST SCHEDULEines and apparatus for arc (including tric instantaneous or sh Tariff Descrip- Brazing or soldering machines and apparatus: -- Fully or partly automatic-- Other - Macplasma arc) welding of metals: -- Fully or partly automatic-- Other - Other machines and apparatus - Parts Electric instantaneous or storage water heaters and immersion heaters; electric space heatiapparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, haicurlers, curling tongdryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heatiresistors, other than those of headi85.45.- Elecheaters and immersion heaters Tariff No.
8515.21.00 8515.29.00 8515.31.00 8515.39.00 8515.80.00 8515.90.00 8516.10.00 H.
S.
Code 8515.21 8515.29 8515.31 8515.39 8515.80 8515.90 8516.10 ng HeadiNo.
85.16 815 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 775 821 00 775 829 00 775 831 00 775 832 00 775 833 00 775 841 00 775 849 00 775 861 10 775 861 90 775 869 10 775 869 90 775 871 10 Duty t 15% 15% 25% 25% 25% 15% 25% 5% 25% 5% 25% 15% continued es: ing or hand-drying ing apparatus and s tion Impor ovens FIRST SCHEDULE Tariff Descrip- Electric space heatelectric soil heating apparatus: - Electro-thermic hair-dresapparatus -- Other hair dressing apparatus - Electric smoothing irons--- Unassembled --- Other Microwave --- Unassembled --- Other - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters - Other electro-thermic applianc-- Coffee or tea makers: -- Storage heating radiators -- Other -- Hair dryers -- Hand-drying apparatus - --- Unassembled --- Other --- Unassembled Tariff No.
8516.21.00 8516.29.00 8516.31.00 8516.32.00 8516.33.00 8516.40.10 8516.40.90 8516.50.10 8516.50.90 8516.60.10 8516.60.90 8516.71.10 H.
S.
Code 8516.21 8516.29 8516.31 8516.32 8516.33 8516.40 8516.50 8516.60 8516.71 ng HeadiNo.
[Issue 1] 816 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Number Number Number Number No.
SITC 775 871 90 775 872 10 775 872 90 775 879 10 775 879 90 775 880 00 775 890 00 764 111 00 764 119 00 764 191 00 764 132 00 Duty t 25% 15% 25% 15% 25% 15% 15% 15% 15% 15% 15% continued th cordless handsets videophones: tion Impor sets; machines FIRST SCHEDULE Tariff DescripToasters: Other Telephone Facsimile --- Other -- --- Unassembled --- Other -- --- Unassembled --- Other - Electric heating resistors - Parts Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones.- -- Line telephone sets wi-- Other - Facsimile machines and teleprinters: -- -- Teleprinters Tariff No.
8516.71.90 8516.72.10 8516.72.90 8516.79.10 8516.79.90 8516.80.00 8516.90.00 8517.11.00 8517.19.00 8517.22.00 H.
S.
Code 8516.72 8516.79 8516.80 8516.90 8517.11 8517.19 8517.21 8517.21.00 8517.22 ng HeadiNo.
85.17 817 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Number No.
SITC 764 150 00 764 180 00 764 198 00 764 910 00 764 210 00 764 221 00 764 222 00 764 230 00 Duty t 15% 15% 15% 15% 25% 25% 25% 25% d continued ms mounted in the , ands therefor tion Impor ers, whether or not mounted in re u FIRST SCHEDULE res ms or for digital line systeu Tariff Descrip- Telephonic or telegraphic switching apparatus - Other apparatus, for carrier-current line syste- Other apparatus - Parts Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones anearphones whether or not combined with a microphone, and sets consisting of amicrophone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
- Microphones and st- Loudspeaktheir enclosures: -- Single loudspeakers, mounted in their enclos-- Multiple loudspeakerssame enclos-- Other Tariff No.
8517.30.00 8517.50.00 8517.80.00 8517.90.00 8518.10.00 8518.21.00 8518.22.00 8518.29.00 H.
S.
Code 8517.30 8517.50 8517.80 8517.90 8518.10 8518.21 8518.22 8518.29 ng HeadiNo.
85.18 [Issue 1] 818 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Number Number Number No.
SITC 764 240 00 764 250 00 764 260 00 764 920 00 763 310 00 763 331 10 763 331 90 763 339 10 763 339 90 763 351 10 Duty t 25% 25% 25% 15% 25% 25% 25% 25% 25% 25% orating p continued rophone, and sets record changing rophone and one or more ctric amplifiers tion Impors and earphones, whether or not a mic FIRST SCHEDULE Tariff DescripHeadphonecombined with a micconsisting ofloudspeakersTurntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incora sound recording device.
- Other record-players -- Without loudspeaker: Other - Turntables (record-decks): mechanism: - - Audio-frequency ele- Electric sound amplifier sets - Parts - Coin- or disc-operated record-players --- Unassembled --- Other -- --- Unassembled --- Other -- With automatic--- Unassembled Tariff No.
8518.40.00 8518.50.00 8518.90.00 8519.10.00 8519.21.10 8519.21.90 8519.29.10 8519.29.90 8519.31.10 H.
S.
Code 8518.30 8518.30.00 8518.40 8518.50 8518.90 8519.10 8519.21 8519.29 8519.31 ng HeadiNo.
85.19 819 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 763 351 90 763 359 10 763 359 90 763 820 00 763 832 00 763 833 00 763 839 00 763 841 00 763 842 00 763 844 00 763 846 00 763 845 00 763 849 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% d continued ines ng machines h tion Impor answeri FIRST SCHEDULE Tariff DescripOther - Other sound reproducing apparatus: Magnetic tape recorders and other sounrecording apparatus, whether or not incorporating a sound reproducing device.without an external source of power Telephone - Other magnetic tape recorders incorporating sound reproducing apparatus: --- Other -- --- Unassembled --- Other - Transcribing mac-- Pocket-size cassette-players -- Other, cassette-type -- Other - Dictating machines not capable of operating - -- Digital audio type -- Other, cassette-type -- Other - Other Tariff No.
8519.31.90 8519.39.10 8519.39.90 8519.40.00 8519.92.00 8519.93.00 8519.99.00 8520.10.00 8520.32.00 8520.33.00 8520.39.00 8520.90.00 H.
S.
Code 8519.39 8519.40 8519.92 8519.93 8519.99 8520.10 8520.20 8520.20.00 8520.32 8520.33 8520.39 8520.90 ng HeadiNo.
85.20 [Issue 1] 820 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Kg Number Number No.
SITC 763 811 10 763 811 90 763 819 10 763 819 90 764 991 00 764 999 00 898 411 00 898 419 00 Duty t 25% 25% 25% 25% 15% 15% 15% 25% continued ng apparatus, tion Imporing or reproduci not incorporating a video d FIRST SCHEDULE gs 85.19 to 85.21.
ing or similar recording of other.
nd Tariff DescripVideo recorwhether ortunerOther Parts and accessories suitable for use solely or principally with the apparatus of headiPrepared unrecorded media for sound recorphenomena, other than products of Chapter 37.
- Magnetic tapes: cassettes - Magnetic tape-type --- Unassembled --- Other - --- Unassembled --- Other - Pick-Up cartridges- Other -- Of a width not exceeding 4 mm: --- Unmounted, for the manufacture of --- Other Tariff No.
8521.10.10 8521.10.90 8521.90.10 8521.90.90 8522.10.00 8522.90.00 8523.11.10 8523.11.90 H.
S.
Code 8521.10 8521.90 8522.10 8522.90 8523.11 ng HeadiNo.
85.21 85.22 85.23 821 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 898 430 00 898 451 00 898 459 00 898 510 00 898 591 00 898 590 10 898 590 00 898 710 00 898 681 00 898 682 00 898 689 00 898 672 00 Duty t 25% 15% 25% 15% 15% 15% 25% 25% 15% 15% 15% 15% continued on of records, but ga magnetic stripe r reproducing phenomena o tion Impor5 mm FIRST SCHEDULEwidth exceeding 4 mm but not tapes fs, tapes and other recorded media d Tariff Descripexceeding 6.cassettes Recorfor sound or other similarly recorded phenomena, including matrices and masters for the productiexcluding products of Chapter 37.
- Discs for laser reading systems: -- For reproducing phenomena other than sound or image Magnetic other than sound or image -- Of a --- Unmounted, for the manufacture of --- Other - Magnetic discs - Cards incorporatin--- Computer disks --- Other - Gramophone records -- For reproducing sound only -- Other - Tariff No.
8523.12.00 8523.13.10 8523.13.90 8523.20.00 8523.30.00 8523.90.10 8523.90.90 8524.10.00 8524.31.00 8524.32.00 8524.39.00 H.
S.
Code 8523.12 8523.13 8523.20 8523.30 8523.90 8524.10 8524.31 8524.32 8524.39 8524.40 8524.40.00 ng HeadiNo.
85.24 [Issue 1] 822 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 898 611 00 898 619 00 898 651 00 898 659 00 898 671 00 898 679 00 898 793 00 898 791 10 898 790 00 898 791 00 Duty t5% 25% 5% 25% 5% 25% 15% 5% 15% Free continued 5 mm ga magnetic stripe tion Impor 5 mm FIRST SCHEDULE Tariff Descrip- Other magnetic tapes: organizations exceeding 6.organizations Other: Other: -- Of a width not exceeding 4 mm --- For sole use of public broadcasting --- Other -- Of a width exceeding 4 mm but not --- For sole use of public broadcasting --- Other -- Of a width exceeding 6.--- For sole use of public broadcasting organizations --- Other - Cards incorporatin- -- For reproducing phenomena other than sound or image --- Computer discs --- Other -- --- Containing software Tariff No.
8524.51.10 8524.51.90 8524.52.10 8524.52.90 8524.53.10 8524.53.90 8524.60.00 8524.91.10 8524.91.90 8524.99.10 H.
S.
Code 8524.51 8524.52 8524.53 8524.60 8524.91 8524.99 ng HeadiNo.
823 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 898 799 00 764 311 00 764 319 00 764 321 00 764 329 10 764 329 90 764 820 00 764 840 00 Duty t 15% 15% 25% 15% Free 25% 25% 25% radio- rporating o continued tus foron apparatus or ag or reproducing n tion Impor FIRST SCHEDULE ision cameras Tariff Descrip--- Other Transmission appartelephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating receptisound recordiapparatus; television cameras; still image video cameras and other video camera recorders; digital cameras.
- Transmission apparatus --- Unassembled --- Other - Transmission apparatus increception apparatus --- Unassembled --- Assembled or partly assembled mobile phones (cellular phones) --- Other - Telev- Still image video cameras and other video camera recorders; digital cameras Tariff No.
8524.99.90 8525.10.10 8525.10.90 8525.20.10 8525.20.91 8525.20.99 8525.30.00 8525.40.00 H.
S.
Code 8525.10 8525.20 8525.30 8525.40 ng HeadiNo.
85.25 [Issue 1] 824 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number No.
SITC 764 831 00 764 832 00 764 839 00 762 213 10 762 213 20 762 214 10 Duty t 15% 15% 15% 5% Each Shs.
75.00 or 25% 5% sound h continued oadcasting, o-br ed, in the same tte-players: o remote control n radi radio navigational aid l aid apparatus ontrol apparatus tion Impor aphy or FIRST SCHEDULE apparatus,tus and radi including apparatus capable of a ng, with sound recording or Tariff DescripOther: - Radio-broadcast receivers capable of -- Other apparatus combined wit Radarapparapparatus.
- Radar apparatus -- -- Radio navigationa-- Radio remote cReception apparatus for radio-telephony, radio-telegrwhether or not combihousireproducing apparatus or a clock.
operating without an external source ofpower,receiving also radio-telephony or radio-telegraphy: -- Pocket-size radio casse--- Unassembled --- Other recording or reproducing apparatus: --- Unassembled Tariff No.
8526.10.00 8526.91.00 8526.92.00 8527.12.10 8527.12.90 8527.13.10 H.
S.
Code 8526.10 8526.91 8526.92 8527.12 8527.13 ng HeadiNo.
85.26 85.27 825 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number No.
SITC 762 214 20 762 221 00 762 222 00 762 111 00 762 112 00 762 121 00 762 122 00 Duty t Each Shs.
75.00 or 25% 5% Each Shs.
75.00 or 25% 5% Each Shs.
300.00 or 25% 5% Each Shs.
300.00 or 25% o continued legraphy: e legraphy e tion Impor FIRST SCHEDULE of a kind used in motor vehicles, lephoney or radio-te Tariff DescripOther: - Radio-broadcast receivers not capable of Other: --- Other -- --- Unassembled --- Other operating without an external source ofpower,including apparatus capable of receiving alsradio-t-- Combined with sound recording or reproducing apparatus: --- Unassembled --- Other -- --- Unassembled --- Other - Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-t Tariff No.
8527.13.90 8527.19.10 8527.19.90 8527.21.10 8527.21.90 8527.29.10 8527.29.90 H.
S.
Code 8527.19 8527.21 8527.29 ng HeadiNo.
[Issue 1] 826 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 762 811 00 762 819 00 762 821 00 762 829 00 762 891 00 762 899 00 764 811 00 764 819 00 Duty t5% Each Shs.
300.00 or 25% 5% Each Shs.
300.00 or 25% 5% Each Shs.
300.00 or 25% Each Shs.
300.00 or 25% 25% continued tion Impor FIRST SCHEDULE Tariff Descrip-- Combined with sound recording or reproducing apparatus: -- Not combined with sound recording or Other: --- Unassembled --- Other reproducing apparatus but combined with a clock: --- Unassembled --- Other -- --- Unassembled --- Other - Other apparatus --- Digital multi-media apparatus --- Other Tariff No.
8527.31.10 8527.31.90 8527.32.10 8527.32.90 8527.39.10 8527.39.90 8527.90.10 8527.90.90 H.
S.
Code 8527.31 8527.32 8527.39 8527.90 ng HeadiNo.
827 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number No.
SITC 761 111 00 761 119 00 761 210 00 761 290 00 761 112 00 Duty t Each Shs.
600.00 or 15% Each Shs.
1200.00 or 30% Each Shs.
300.00 or 15% Each Shs.
600.00 or 30% Each Shs.
600.00 or 15% continued s.
ector tion Impor FIRST SCHEDULE Tariff DescripReception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video proj- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Colour: - Video monitors: Colour: -- --- Unassembled --- Other -- Black and white or other monochrome: --- Unassembled --- Other -- --- Unassembled Tariff No.
8528.12.10 8528.12.90 8528.13.10 8528.13.90 8528.21.10 H.
S.
Code 8528.12 8528.13 8528.21 ng HeadiNo.
85.28 [Issue 1] 828 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Kg Number Number Kg No.
SITC 761 113 00 761 220 00 761 230 00 761 114 00 764 931 00 764 939 00 778 821 00 778 828 00 778 830 00 Duty t Each Shs.
1200.00 or 30% Each Shs.
350.00 or 15% Each Shs.
700.00 or 25% 25% 25% 25% 5% 5% 5% continued gs 85.25 to n tion Impor FIRST SCHEDULE Tariff Descrip--- Other -- Black and white or other monochrome: --- Unassembled --- Other - Video projectors Parts suitable for use solely or principallywith the apparatus of headi85.28.- Aerials and aerial reflectors of all kinds; parts suitable for use therewith - Other Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08).
- Equipment for railways or tramways - Other equipment - Parts Tariff No.
8528.21.90 8528.22.10 8528.22.90 8528.30.00 8529.10.00 8529.90.00 8530.10.00 8530.80.00 8530.90.00 H.
S.
Code 8528.22 8528.30 8529.10 8529.90 8530.10 8530.80 8530.90 ng HeadiNo.
85.29 85.30 829 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 778 841 00 778 842 00 778 848 00 778 850 00 778 610 00 778 620 00 778 630 00 778 640 00 778 650 00 778 660 00 778 670 00 778 680 00 Duty t Free 15% 15% 15% 5% 15% 15% 15% 15% 15% 15% 5% zH06 / 05nie continued variable or surofd glar or fire alarms), e and similar apparatus ngis bur e trolytic able (pre-set) capacitors ds tion Impor rotica FIRST SCHEDULE pa rs) c alum d cito exi pa Tariff DescripElectric sound or visual signallingapparatus (for example, bells, sirens, indicator panels,other than those of heading 85.12 or 85.30.
- Burglar or fire alarms- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) Electrical capacitors, fixed,adjustable (pre-set).
Fcircuits and having a reactive power handling capacity of not less than 0.5 kvar (power ca- Other fixed capacitors: - Other apparatus - Parts --- Tant-- Aluminium elec-- Ceramic dielectric, single layer -- Ceramic dielectric, multilayer -- Dielectric of paper or plastics -- Other - Variable or adjust Tariff No.
8531.10.00 8531.20.00 8531.80.00 8531.90.00 8532.10.00 8532.21.00 8532.22.00 8532.23.00 8532.24.00 8532.25.00 8532.29.00 8532.30.00 H.
S.
Code 8531.10 8531.20 8531.80 8531.90 8532.10 8532.21 8532.22 8532.23 8532.24 8532.25 8532.29 8532.30 ng HeadiNo.
85.31 85.32 [Issue 1] 830 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 778 690 00 772 310 00 772 321 00 772 329 00 772 331 00 772 339 00 772 350 00 772 380 00 772 200 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% continued istors, composition or film riable resistors, including a tion Impor FIRST SCHEDULE circuits.
Tariff Descrip- Parts Electrical resistors (including rheostats and potentiometers), other than heating resistors.
- Fixed carbon restypes - Other fixed resistors -- For a power handling capacity notexceeding 20 W -- Other - Wire wound vrheostats and potentiometers: -- For a power handling capacity notexceeding 20 W -- Other - Other variable resistors, including rheostats and potentiometers- Parts Printed Tariff No.
8532.90.00 8533.10.00 8533.21.00 8533.29.00 8533.31.00 8533.39.00 8533.40.00 8533.90.00 8534.00.00 H.
S.
Code 8532.90 8533.10 8533.21 8533.29 8533.31 8533.39 8533.40 8533.90 ng HeadiNo.
85.33 85.34 8534.00 831 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 772 410 00 772 420 00 772 430 00 772 440 00 772 450 00 772 490 00 772 510 00 Duty t5% 5% 5% 5% 15% 15% 5% ng or ers and ng or continued lightning 5 kV sockets, lamp- , tion Impor FIRST SCHEDULE , junction boxes), for a voltage not s Tariff DescripElectrical apparatus for switchiprotecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses,arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts.- Fuses - Automatic circuit breakers: -- For a voltage of less than 72.-- Other - Isolating switches and make-and-breakswitches - Lightning arresters, voltage limitsurge suppressors - Other Electrical apparatus for switchiprotecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugsholderexceeding 1,000 volts.
- Fuses Tariff No.
8535.10.00 8535.21.00 8535.29.00 8535.30.00 8535.40.00 8535.90.00 8536.10.00 H.
S.
Code 8535.10 8535.21 8535.29 8535.30 8535.40 8535.90 8536.10 ng HeadiNo.
85.35 85.36 [Issue 1] 832 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 772 520 00 772 530 00 772 541 00 772 549 00 772 550 00 772 570 00 772 580 00 772 590 00 772 610 00 772 620 00 Duty t5% 5% 5% 5% 5% 5% 5% 5% 15% 15% ng corporating continued n es, desks, cabinets pped with two or l apparatus, other o tion Impor cal contr i FIRST SCHEDULE Tariff DescripRelays: - Automatic circuit breakers - Other apparatus for protecting electrical circuits - -- For a voltage not exceeding 60 V -- Other - Other switches - Lamp-holders, plugs and sockets: -- Lamp-holders -- Other - Other apparatus Boards, panels, consoland other bases, equimore apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those iinstruments or apparatus of Chapter 90, and numerthan switching apparatus of headi85.17.- For a voltage not exceeding 1,000 V - For a voltage exceeding 1,000 V Tariff No.
8536.20.00 8536.30.00 8536.41.00 8536.49.00 8536.50.00 8536.61.00 8536.69.00 8536.90.00 8537.10.00 8537.20.00 H.
S.
Code 8536.20 8536.30 8536.41 8536.49 8536.50 8536.61 8536.69 8536.90 8537.10 8537.20 ng HeadiNo.
85.37 833 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Number Number Number Number Number No.
SITC 772 810 00 772 820 00 778 230 00 778 211 00 778 212 00 778 219 00 778 221 00 778 222 00 Duty t 15% 15% 25% 25% 25% 35% 25% 25% d ra-violet metal continued g 85.35, 85.36 n tion Impor FIRST SCHEDULEpanels, consoles, desks, cabinets Tariff DescripParts suitable for use solely or principallywith the apparatus of headior 85.37.
Boards, and other bases for the goods of heading 85.37, not equipped with their apparatus - Other filament lamps, excluding ult- Discharge lamps, other than ultra-violet - - Other Electric filament or discharge lamps, including sealed beam lamp units anultra-violet or infra-red lamps; arc-lamps.
- Sealed beam lamp units or infra-red lamps:-- Tungsten halogen -- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V -- Other lamps: -- Fluorescent, hot cathode -- Mercury or sodium vapour lamps;halide lamps Tariff No.
8538.90.00 8539.10.00 8539.21.00 8539.22.00 8539.29.00 8539.31.00 8539.32.00 H.
S.
Code 8538.10 8538.10.00 8538.90 8539.10 8539.21 8539.22 8539.29 8539.31 8539.32 ng HeadiNo.
85.38 85.39 [Issue 1] 834 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Number Number Number No.
SITC 778 229 00 778 241 00 778 249 00 778 290 00 776 110 00 776 120 00 776 210 00 776 272 00 776 273 00 776 230 00 Duty t 25% 25% 25% 15% 15% 15% 15% 15% 15% 15% e photo- continued television gas filled valves and ectifying valves and cathode or other monochrome tubes d tion Impor FIRST SCHEDULE mercury arc r cathode-ray tubes,ensifiers; other photo-cathode tubes Tariff Descrip-- Other - Ultra-violet or infra-red lamps; arc-lamps: -- Arc-lamps -- Other - Parts Thermionic, colcathode valves and tubes (for example, vacuum or vapour or tubes,tubes,camera tubes).
- Cathode-ray television picture tubes, including video monitor cathode-ray tubes: -- Colour -- Black and white or - Television camera tubes; image convertersand int- Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm - Data/graphic display tubes, black and whitor other monochrome - Other cathode-ray Tariff No.
8539.39.00 8539.41.00 8539.49.00 8539.90.00 8540.11.00 8540.12.00 8540.20.00 8540.40.00 8540.50.00 8540.60.00 H.
S.
Code 8539.39 8539.41 8539.49 8539.90 8540.11 8540.12 8540.20 8540.40 8540.50 8540.60 ng HeadiNo.
85.40 835 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg Number Number No.
SITC 776 251 00 776 252 00 776 259 00 776 271 00 776 279 00 776 291 00 776 299 00 776 310 00 776 320 00 Duty t 15% 15% 15% 15% 15% 15% 15% Free 5% ensitive continued or not tubes, carcinotrons), ubes: stors and similar tion Impor cells whether than photosensitive or light c FIRST SCHEDULE ; light emitting diodes; mounted s Tariff Descrip Parts: - Microwave tubes (for example, magnetrons, klystrons, travelling waveexcluding grid-controlled t-- Magnetrons -- Klystrons -- Other - Other valves and tubes: -- Receiver or amplifier valves and tubes -- Other - -- Of cathode-ray tubes -- Other Diodes, transisemiconductor devices; photosensitive semiconductor devices, including photovoltaiassembled in modules or made up intopanelpiezo-electric crystals.
- Diodes, otheremitting diodes - Transistors, other than photostransistors: -- With a dissipation rate of less than 1W Tariff No.
8540.71.00 8540.72.00 8540.79.00 8540.81.00 8540.89.00 8540.91.00 8540.99.00 8541.10.00 8541.21.00 H.
S.
Code 8540.71 8540.72 8540.79 8540.81 8540.89 8540.91 8540.99 8541.10 8541.21 ng HeadiNo.
85.41 [Issue 1] 836 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Number Number Number Number Number Number No.
SITC 776 330 00 776 350 00 776 371 00 776 379 00 776 390 00 776 810 00 776 880 00 776 410 00 776 411 00 776 411 00 776 411 00 776 439 00 776 456 00 Duty t5% 5% Free 5% 5% 5% 5% 15% Free 15% 15% 15% 15% continued or made up into ctor devices ectric crystals tion Impor FIRST SCHEDULEensitive devices Tariff Descrip-- Other - Thyristors, diacs and triacs, other than photos- Photosensitive semiconductor devices, including photovoltaic cells whether or notassembled in modulespanels; light emitting diodes assembled in modules or made up into panels including solar cells --- Other - Other semicondu- Mounted piezo-el- Parts Electronic integrated circuits and microassemblies.
- Cards incorporating an electronic integrated circuit (smart cards) -- Telephone sim cards -- Other -- Digital -- Other - Hybrid integrated circuits Tariff No.
8541.29.00 8541.30.00 8541.40.10 --- Photovoltaic cells whether or not 8541.40.90 8541.50.00 8541.60.00 8541.90.00 8542.10.10 8542.10.90 8542.21.00 8542.29.00 8542.60.00 H.
S.
Code 8541.29 8541.30 8541.40 8541.50 8541.60 8541.90 8542.10 8542.21 8542.29 8542.60 ng HeadiNo.
85.42 837 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Kg Number Number Number Number Number Number Number Number Kg No.
SITC 776 497 00 776 890 00 778 711 00 778 719 00 778 781 00 778 783 00 778 784 00 778 788 20 778 788 10 778 788 90 778 790 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 25% 15% 15% - co ng i miconductor lud continued e (inc le es and apparatus, having apparatus for electroplating, , cab n tion Impor and FIRST SCHEDULE erators e) and other insulated electric ines ed) wire h isal cabl Tariff Descrip- Electronic microassemblies - Parts Electrical machiindividual functions, not specified or included elsewhere in this Chapter.
- Particle accelerators: -- Ion implanters for doping smaterials -- Other - Signal genMacelectrolysis or electrophoresis - Electric fence energisers - Other machines and apparatus: -- Proximity cards and tags --- Mixing units used in sound recording --- Other - Parts Insulated (including enamelled or anodaxi - Tariff No.
8542.70.00 8542.90.00 8543.11.00 8543.19.00 8543.20.00 8543.40.00 8543.81.00 8543.89.10 8543.89.90 8543.90.00 H.
S.
Code 8542.70 8542.90 8543.11 8543.19 8543.20 8543.30 8543.30.00 8543.40 8543.81 8543.89 8543.90 ng HeadiNo.
85.43 85.44 [Issue 1] 838 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 773 111 10 773 111 90 773 119 10 773 119 90 773 120 00 773 130 00 773 141 00 Duty t 30% 15% 30% 15% 30% 30% 15% or continued es, made up es, whether r ships and other wiring sets of as tion Impor whether or not fitted with set FIRST SCHEDULE wiring Tariff Descripconductors,connectors; optical fibre cablof individually sheathed fibrnot assembled with connectors.
- Winding wire: -- Of copper --- Of which the greatest cross-sectional dimension is 0.2 mm or more but not more than 2 mm Other --- Of which the overall greatest cross-sectional width is between 0.2 mm and 2 mm inclusive conductors Ignition kind used in vehicles, aircraft o- Other electric conductors, for a voltage not exceeding 80 V: --- Other -- --- Other - Co-axial cable and other co-axial electric - -- Fitted with connectors Tariff No.
8544.11.10 8544.11.90 8544.19.10 8544.19.90 8544.20.00 8544.41.00 H.
S.
Code 8544.11 8544.19 8544.20 8544.30 8544.30.00 8544.41 ng HeadiNo.
839 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 773 149 10 773 149 20 773 149 90 773 151 00 773 159 10 773 159 20 Duty t 35% 35% 25% 15% 35% 35% continued h does not h does not tion Impor FIRST SCHEDULE Tariff DescripOther --- Of which the overall greatest cross-sectional width is between 0.2 mm and 2 mm inclusive --- Sheathed with polyethylene, poly-vinylchloride or both, whether or not steelwire armoured, of which the single or anyindividual core, as the case may be, exceeds 2 mm in diameter and of which the overall greatest cross-sectional widtexceed 7.7 cm.
- Other electric conductors, for a voltageexceeding 80 V but not exceeding 1,000 V: Other --- Of which the overall greatest cross-sectional width is between 0.2 mm and 2 mm inclusive --- Sheathed with polyethylene, poly-vinylchloride or both, whether or not steelwire armoured, of which the single or anyindividual core, as the case may be, exceeds 2 mm in diameter and of which the overall greatest cross-sectional widtexceed 7.7 cm.
-- --- Other -- Fitted with connectors -- Tariff No.
8544.49.10 8544.49.20 8544.49.90 8544.51.00 8544.59.10 8544.59.20 H.
S.
Code 8544.49 8544.51 8544.59 ng HeadiNo.
[Issue 1] 840 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 773 159 90 773 176 10 773 176 20 773 176 90 773 180 00 778 861 00 778 863 00 Duty t 25% 35% 30% 30% 15% Free Free continued h does not ushes, lamp nd used for te or other carbon, with tion Impor000V FIRST SCHEDULE Tariff Descripexceeding 1, Electrodes: --- Other - Other electric conductors, for a voltage --- Of which the overall greatest cross-sectional width is between 0.2 mm and 2 mm inclusive --- Sheathed with polyethylene, poly-vinylchloride or both, whether or not steelwire armoured, of which the single or anyindividual core, as the case may be, exceeds 2 mm in diameter and of which the overall greatest cross-sectional widtexceed 7.7 cm.
- Other - Optical fibre cables Carbon electrodes, carbon brcarbons, battery carbons and other articles of graphior without metal, of a kielectrical purposes.
- -- Of a kind used for furnaces -- Other Tariff No.
8544.59.90 8544.60.10 8544.60.20 8544.60.90 8544.70.00 8545.11.00 8545.19.00 H.
S.
Code 8544.60 8544.70 8545.11 8545.19 ng HeadiNo.
85.45 841 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 778 865 00 778 869 00 773 220 00 773 230 00 773 240 00 773 260 00 773 280 00 773 290 00 Duty t 15% 15% 15% 15% 15% 15% 5% 15% gnt from continued purposes of sulators of headi tion Impor ttings for electrical machines, sulating material apar n components of metal (for FIRST SCHEDULE Tariff Descrip- Brushes - Other Electrical insulators of any material.
- Of glass - Of ceramics - Other Insulating fiappliances or equipment, being fittings wholly of iany minorexample, threaded sockets) incorporated during moulding solely forassembly, other than in85.46; electrical conduit tubing and joints thereof, of base metal lined with insulating material.
- Insulating fittings of ceramics - Insulating fittings of plastics - Other Tariff No.
8545.20.00 8545.90.00 8546.10.00 8546.20.00 8546.90.00 8547.10.00 8547.20.00 8547.90.00 H.
S.
Code 8545.20 8545.90 8546.10 8546.20 8546.90 8547.10 8547.20 8547.90 ng HeadiNo.
85.46 85.47 [Issue 1] 842 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg No.
SITC 778 890 10 778 899 00 ans or the like of heading Duty t 15% 15% es and ; spent tors; spent continued a apply to the following articles, whether or not they are rding to their constituent material or in heading 84.84) or of base metal (Section XV), or similar goods of plastics batteries and 03 or 95.08, or bobsleighs, tobogg ary cells, primary m tion Impor FIRST SCHEDULEes and electric accumul or included elsewhere in this e and scrap of primary cells, primary other than hard rubber (heading 40.16); er.
t Tariff DescripWaste and scrap of pribatteriprimary cells, spent primary batterispent electric accumulators; electrical parts of machinery or apparatus, not specifiedChapt- Wasbatteries and electric accumulatorsprimary cells, spent primaryspent electric accumulators - Other Tariff No.
8548.10.00 8548.90.00 er 39); H.
S.
Code 8548.10 8548.90 SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Joints, washers or the like of any material (classified accoother articles of vulcanised rubber Parts of general use, as defined in Note 2 to Section XV,(Chapt ng This Section does not cover articles of heading 95.01, 95.95.06.The expressions parts and parts and accessories do not identifiable as for the goods of this Section (a) (b) HeadiNo.
85.48 Notes.1.- 2.- 843 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise itable for u ssories which are not se rresponds to the principal use of that which answers to a description in two or under the appropriate heading of Chapter 87;ehicles are classified under the appropriate heading which co continued ts thereof; articles of heading 84.81 or 84.82 or, provided ed as road v do not apply to parts or accers.
A part or accessory be uswith the vehicles to which they are most akin as follows essories c 05; or to be classified under thated under the appropriate heading of Chapter 87; FIRST SCHEDULE avel on both road and rail are classified es of those Chapters is er 93); or lighting fittings of heading 94.
Articles of Chapter 82 (tools); Articles of heading 83.06;Machines or apparatus of headings 84.01 to 84.79, or parthey constitute integral parts of engines or motors, articles of heading 84.83; Electrical machinery or equipment (Chapter 85); Articles of Chapter 90; Articles of Chapter 91; Arms (ChaptLampsBrushes of a kind used as parts of vehicles (heading 96.03).
Vehicles specially constructed to trAmphibious motor vehicles are classifiAircraft specially constructed so that they can alsoheading of Chapter 88.
In Chapter 86 if designed to travel on a guide-track (hovertrains); In Chapter 87 if designed to travel over land or over both land and water; (c) (d) (e) (f) (g) (h) (ij) (k) (l) References in Chapters 86 to 88 to parts or acuse solely or principally with the articlmore of the headings of those Chaptpart or accessory.
For the purposes of this Section (a) (b) (c) Air-cushion vehicles are to be classified within this Section (a) (b) 3.- 4.- 5.- [Issue 1] 844 [Rev.
2012] CAP.
472 Customs and Excise traffic hes or landing-stages or also able ck sections for hovertrains (heading 44.06 her parts of wheels; 30.
, to inter alia continued fied in the same way as those of vehicles of the heading in LLING-STOCK AND PARTS THEREOF; RAILWAY OR THEREOF; MECHANICAL (INCLUDING ELECTRO- or not able to land on beaclling, safety or traffic control equipment for railways.
r, whether rial of iron or steel of heading 73.02; or tal tyres, hoops and hubs and ot e COMOTIVES, ROor of concrete, or concrete guide-trael-bogies; FIRST SCHEDULEer watO s her coupling gear and corridor connections; e, heading 86.08 applies, platform buffers, loading gauges; , to Note 1 abov MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS inter alia 07 applies, In Chapter 89 if designed to travel ovto travel over ice.
rain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or Railway or tramway sleepers of wood or 68.10); Railway or tramway track construction mateElectrical signalling, safety or traffic control equipment of heading 85.Axles, wheels, wheel sets (running gear), meFrames, underframes, bogies and bisAxle boxes; brake gear; Buffers for rolling-stock; hooks and otCoachwork.
Assembled track, turntables, (c) Parts and accessories of air-cushion vehicles are to be classiwhich the air-cushion vehicles are classified under the above provisions.
Hovertcontrol equipment for hovertrain transport systems as signaTRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS.
This Chapter does not cover (a) (b) (c) Heading 86.(a) (b) (c) (d) Subject to the provisions of (a) CHAPTER 86 RAILWAY OR TRAMWAY LNotes1.- 2.- (e) 3.- 845 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number her mechanical No.
SITC 791 110 00 791 150 00 791 210 00 791 290 00 791 610 00 791 690 00 791 810 00 Duty t5% 5% 5% 5% 5% 5% 5% nno rol gear, signal and point controls, and otontrol equipment, whether or not fitted for electric lighting, rs tenance or continued onse ic accumulat tion Impor ric locomotiv waterways, parking facilities, port installations or airfields.
ted railway or tramway or tramway mai FIRST SCHEDULE led (for example, workshops,es).
Tariff DescripRail locomotives powered from an external source of electricity or by electric accumulators.
- Powered from an external source of electricity - Powered by electrOther rail locomotives; locomotive tenders.
- Diesel-elec- Other Self-propellcoaches, vans and trucks, other thathose of heading 86.04.
- Powered from an external source of electricity - Other Railway service vehicles, whether or not self-propelcranes, ballast tampers, trackliners, testing coaches and track inspectivehicl Tariff No.
8601.10.00 8601.20.00 8602.10.00 8602.90.00 8603.10.00 8603.90.00 8604.00.00 Semaphores, mechanical signal discs, level crossing cont(including electro-mechanical) signalling, safety or traffic cfor railways, tramways, roads, inland H.
S.
Code 8601.10 8601.20 8602.10 8602.90 8603.10 8603.90 (b) ng HeadiNo.
86.01 86.02 86.03 86.04 8604.00 [Issue 1] 846 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Kg Kg No.
SITC 791 700 00 791 821 00 791 822 00 791 823 00 791 825 00 791 827 00 791 829 00 791 991 00 791 992 00 Duty t5% 5% 5% 5% 5% 5% 5% 5% 5% ng purpose continued ed.
ble sides of a height la axles and wheels, tion Impor refrigerated vans and wagons, tramway passenger coaches, FIRST SCHEDULEor led (excluding those of headi.
wagons and the like Tariff Descripnot self-propelled; luggage vans, post office coaches and other specialrailway or tramway coaches, not self-propel86.04)Railway or tramway goods vans and wagons, not self-propelother than those of subheading 8606.10 Other: - Bogies, bissel-bogies, Railway - Tank- Insulated or- Self-discharging vans and wagons, other than those of subheading 8606.10 or 8606.20 - -- Covered and closed -- Open, with non-removexceeding 60 cm -- Other Parts of railway or tramway locomotives or rolling-stock.
and parts thereof: -- Driving bogies and bissel-bogies -- Other bogies and bissel-bogies Tariff No.
8605.00.00 8606.10.00 8606.20.00 8606.30.00 8606.91.00 8606.92.00 8606.99.00 8607.11.00 8607.12.00 H.
S.
Code 8606.10 8606.20 8606.30 8606.91 8606.92 8606.99 8607.11 8607.12 ng HeadiNo.
86.05 8605.00 86.06 86.07 847 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Number No.
SITC 791 993 00 791 994 00 791 995 00 791 996 00 791 997 00 791 999 00 791 910 00 786 300 00 Duty t5% 5% 5% 5% 5% 5% 5% 5% continued ners for the ally designed and tion Impor tramway track fixtures and tions or airfields; parts of the (including contai ) signalling, safety or traffic a FIRST SCHEDULE or Tariff Descrip Other: -- Other, including parts - Brakes and parts thereof: -- Air brakes and parts thereof -- Other - Hooks and other coupling devices, buffers, and parts thereof - -- Of locomotives -- Other Railway fittings; mechanical (including electro-mechanicalcontrol equipment for railways, tramways, roads, inland waterways, parking facilities, port installforegoing.
Containers transport of fluids) speciequipped for carriage by one or more modes of transport.
Tariff No.
8607.19.00 8607.21.00 8607.29.00 8607.30.00 8607.91.00 8607.99.00 8608.00.00 8609.00.00 H.
S.
Code 8607.19 8607.21 8607.29 8607.30 8607.91 8607.99 ng HeadiNo.
86.08 8608.00 86.09 8609.00 [Issue 1] 848 [Rev.
2012] CAP.
472 Customs and Excise of e of the Unit Quantity Number Number Number No.
SITC 722 400 00 783 201 00 783 290 00 Duty connection with the main usen if presented with the tractor, and t Free Free 25% ng continued.
and working tools designed for fitting to tractors of heading l be classified under Heading 87.03 whether or not they ssified in their respective headings evOther childrens cycles fall in heading 95.01.
tion Impor FIRST SCHEDULEACCESSORIES THEREOF means vehicles constructed essentially for hauling or pushing another vehicle, ain subsidiary provision for the transport, in han nine persons including the driver t tractors eats in the luggage compartmentTariff DescripTractors (other than tractors of headi87.09).
- Pedestrian controlled tractors - Road tractors for semi-trailers --- Unassembled --- Other er, ional s additTariff No.
8701.10.00 8701.20.10 8701.20.90 h have a seating capacity of more are fitted witH.
S.
Code 8701.10 8701.20 CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
For the purposes of this Chaptappliance or load, whether or not they conttractor, of tools, seeds, fertilisers or other goods.
Machines 87.01 as interchangeable equipment remain clawhether or not mounted on it.
Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
Heading 87.12 includes all childrens bicycles.
For the purposes of this chapter, station wagons shal(a) (b) ng Notes.1.- 2.- 3.- 4.- ADDITIONAL NATIONAL NOTE 1.
HeadiNo.
87.01 849 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 722 300 00 722 490 00 783 111 00 783 112 00 783 113 00 783 114 00 783 115 00 783 116 00 783 117 00 783 118 00 Duty t5% Free Free 25% 35% 25% 25% 25% 25% 25% continued tion Impor FIRST SCHEDULE Tariff Descrip- Track-laying tractors - Other Motor vehicles for the transport of ten or more persons, including the driver.
- With compression-ignition internal combustion piston engine (diesel or semi-diesel) -- For the transport of ten or more but not exceeding 25 persons: --- Unassembled --- Assembled of a cylinder capacity not exceeding 1500cc--- Assembled of a cylinder capacity exceeding 1500cc but not exceeding 1800cc--- Assembled of a cylinder capacity exceeding 1800cc but no exceeding 2000cc--- Assembled of a cylinder capacity exceeding 2000cc but not exceeding 2250cc--- Assembled of a cylinder capacity exceeding 2250cc but not exceeding 2500cc--- Assembled of a cylinder capacity exceeding 2500cc but not exceeding 3000cc--- Assembled of a cylinder capacity exceeding 3000cc Tariff No.
8701.30.00 8701.90.00 8702.10.11 8702.10.12 8702.10.13 8702.10.14 8702.10.15 8702.10.16 8702.10.17 8702.10.18 01.
207H.
S.
Code 8701.30 8701.90 8 ng HeadiNo.
87.02 [Issue 1] 850 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 783 119 21 783 119 29 783 191 00 783 192 00 783 193 00 783 194 00 783 195 00 783 196 00 783 197 00 783 198 00 Duty t Free 35% Free 25% 25% 25% 25% 25% 25% 25% continued tion Impor FIRST SCHEDULE a seating capacity not exceeding 25 h Tariff Descrip-- with a sitting capacity exceeding 25 passengers: --- Unassembled for assembly by a vehicle manufacturer Other -- Witpassengers: --- Unassembled, for assembly by a vehicle manufacturer --- Assembled, of a cylinder capacity not exceeding 1000ccexceeding 1000cc but not exceeding 1500ccexceeding 1500cc but not exceeding 1800ccexceeding 1800cc but not exceeding 2000ccexceeding 2000cc but not exceeding 2250ccexceeding 2250cc but not exceeding 2500ccexceeding 2500cc but not exceeding 3000cc --- Other - --- Assembled, of a cylinder capacity --- Assembled, of a cylinder capacity --- Assembled, of a cylinder capacity --- Assembled, of a cylinder capacity --- Assembled, of a cylinder capacity --- Assembled, of a cylinder capacity Tariff No.
8702.10.21 8702.10.29 8702.90.11 8702.90.12 8702.90.13 8702.90.14 8702.90.15 8702.90.16 8702.90.17 8702.90.18 H.
S.
Code 8702.90 ng HeadiNo.
851 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number No.
SITC 783 199 11 783 199 21 783 199 29 781 100 00 781 211 00 781 212 00 781 213 00 781 219 00 Duty t 25% Free 35% 25% Free 25% 25% Free ng continued abin pick-ups gned for the transport of ially designed for travelling on tion Impor FIRST SCHEDULE a cylinder capacity exceeding 25 h pally desi Tariff Descrip--- Assembled, of a cylinder capacity exceeding 3000cc-- Witpassengers: --- Unassembled, for assembly by a vehicle manufacturer - Other Motor cars and other motor vehicles principersons (other than those of headi87.02), including station wagons and racing cars.
- Vehicles specsnow; golf cars and similar vehicles - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: -- Of a cylinder capacity not exceeding 1,000 cc: --- Passenger motor cars, unassembled, for assembly by vehicle manufacturers --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses Tariff No.
8702.90.19 8702.90.21 8702.90.29 8703.10.00 8703.21.10 8703.21.20 8703.21.30 8703.21.90 H.
S.
Code 8703.10 8703.21 ng HeadiNo.
87.03 [Issue 1] 852 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 781 221 00 781 222 00 781 223 00 781 229 00 781 231 10 781 231 20 781 231 30 781 231 90 781 232 10 781 232 20 781 232 30 781 232 90 Duty t Free 25% 35% Free Free 25% 25% Free Free 25% 25% Free cc continued abin pick-ups abin pick-ups abin pick-ups 500 cc 000 cc tion Impor FIRST SCHEDULE Tariff Descrip-- Of a cylinder capacity exceeding 1,000 cbut not exceeding 1,--- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses -- Of a cylinder capacity exceeding 1,500 cbut not exceeding 3,--- Of a cylinder capacity exceeding 1500cc but not exceeding 1800cc---- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer ---- Passenger motor cars, assembled ---- King cab and double c---- Ambulances and hearses --- Of a cylinder capacity exceeding 1800cc but not exceeding 2000cc: ---- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer ---- Passenger motor cars, assembled ---- King cab and double c---- Ambulances and hearses Tariff No.
8703.22.10 8703.22.20 8703.22.30 8703.22.90 8703.23.11 8703.23.12 8703.23.13 8703.23.19 8703.23.21 8703.23.22 8703.23.23 8703.23.29 H.
S.
Code 8703.22 8703.23 ng HeadiNo.
853 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 781 233 10 781 233 20 781 233 30 781 233 90 781 234 10 781 234 20 781 234 30 781 234 90 781 235 10 781 235 20 781 235 30 781 235 90 Duty t Free 25% 25% Free Free 25% 25% Free Free 25% 25% Free continued abin pick-ups abin pick-ups abin pick-ups tion Impor FIRST SCHEDULE Tariff Descrip--- Of a cylinder capacity exceeding 2000 cc but not exceeding 2250cc: ---- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer ---- Passenger motor cars, assembled ---- King cab and double c---- Ambulances and hearses --- Of a cylinder capacity exceeding 2250cc but not exceeding 2500cc--- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses --- Of a cylinder capacity exceeding 2500cc but not exceeding 3000cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses Tariff No.
8703.23.31 8703.23.32 8703.23.33 8703.23.39 8703.23.41 8703.23.42 8703.23.43 8703.23.49 8703.23.51 8703.23.52 8703.23.53 8703.23.59 H.
S.
Code ng HeadiNo.
[Issue 1] 854 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 781 241 00 781 242 00 781 243 00 781 249 00 781 251 10 781 251 20 781 251 30 781 251 90 781 252 10 781 252 20 Duty t Free 25% 25% Free Free 25% 25% Free Free 25% continued abin pick-ups abin pick-ups tion Impor FIRST SCHEDULE Tariff Descrip--- Of a cylinder capacity exceeding 3000cc --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): -- Of a cylinder capacity not exceeding 1,500 cc --- Of a cylinder capacity not exceeding 1,000 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses --- Of a cylinder capacity not exceeding 1,000 cc but not exceeding 1500 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled Tariff No.
8703.24.10 8703.24.20 8703.24.30 8703.24.90 8703.31.11 8703.31.12 8703.31.13 8703.31.19 8703.31.21 8703.31.22 H.
S.
Code 8703.24 8703.31 ng HeadiNo.
855 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number No.
SITC 781 252 30 781 252 90 781 261 10 781 261 20 781 261 30 781 261 90 781 262 10 781 262 20 781 262 30 781 262 90 781 263 10 Duty t 25% Free Free 25% 25% Free Free 25% 25% Free Free c continued abin pick-ups abin pick-ups abin pick-ups 500 cc tion Impor FIRST SCHEDULE Tariff Descrip--- King cab and double c--- Ambulances and hearses -- Of a cylinder capacity exceeding 1,500 cbut not exceeding 2,--- Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses --- Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses --- Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,250 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer Tariff No.
8703.31.23 8703.31.29 8703.32.11 8703.32.12 8703.32.13 8703.32.19 8703.32.21 8703.32.22 8703.32.23 8703.32.29 8703.32.31 H.
S.
Code 8703.32 ng HeadiNo.
[Issue 1] 856 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 781 263 20 781 263 30 781 263 90 781 271 00 781 272 00 781 273 00 781 279 00 781 281 10 781 281 20 781 281 30 781 281 90 781 282 10 781 282 20 781 289 30 Duty t 25% 25% Free Free 25% 25% Free Free 25% 25% Free Free 25% 25% continued abin pick-ups abin pick-ups abin pick-ups abin pick-ups tion Impor FIRST SCHEDULE Tariff Descrip--- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses --- Of a cylinder capacity exceeding 2,250 cc but not exceeding 2,500 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses -- Of a cylinder capacity exceeding 2,500 cc --- Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c--- Ambulances and hearses --- Of a cylinder capacity exceeding 3000 cc: --- Passenger motor cars, unassembled, for assembly by a vehicle manufacturer --- Passenger motor cars, assembled --- King cab and double c Tariff No.
8703.32.32 8703.32.33 8703.32.39 8703.32.41 8703.32.42 8703.32.43 8703.32.49 8703.33.11 8703.33.12 8703.33.13 8703.33.19 8703.33.21 8703.33.22 8703.33.23 H.
S.
Code 8703.33 ng HeadiNo.
857 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number No.
SITC 781 282 90 781 290 00 782 111 00 782 119 00 782 191 10 782 191 20 782 191 30 782 192 10 782 192 20 782 193 10 782 193 20 Duty t Free 25% Free 25% Free 35% 35% Free 35% Free 25% continued ion-ignition internal s3 tons but not exceeding tion Impores for the transport of goods.
FIRST SCHEDULE Tariff Descrip--- Ambulances and hearses --- Other Motor vehicl- Dumpers designed for off-highway use --- Unassembled --- Other - Other, with comprescombustion piston engine (diesel or semi-diesel): -- g.v.w.
not exceeding 5 tonnes--- Unassembled --- g.v.w.
not exceeding 3 tons assembled --- g.v.w.
exceeding5 tons -- g.v.w.
exceeding 5 tonnes but not exceeding 20 tonnes --- Unassembled --- Other -- g.v.w.
exceeding 20 tonnes --- Unassembled --- Other Tariff No.
8703.33.29 8703.90.00 8704.10.10 8704.10.90 8704.21.10 8704.21.20 8704.21.30 8704.22.10 8704.22.20 8704.23.10 8704.23.20 H.
S.
Code 8703.90 8704.10 8704.21 8704.22 8704.23 ng HeadiNo.
87.04 [Issue 1] 858 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 782 194 10 782 194 20 782 194 30 782 195 10 782 195 20 782 199 10 782 199 00 782 210 00 782 230 00 782 250 00 Duty t Free 35% 35% Free 35% Free 15% 15% 15% Free continued ons or goods (for 3 tons but not exceeding s tion Impor FIRST SCHEDULE ogical units).
Tariff Descrip- Other, with spark-ignition internal combustion piston engine: --- g.v.w.
exceeding5 tons, assembled Other Special purpose motor vehicles, other than those principally designed for the transport of perexample, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiol -- g.v.w.
not exceeding 5 tonnes--- Unassembled --- g.v.w.
not exceeding 3 tons, assembled -- g.v.w.
exceeding 5 tonnes --- Unassembled --- Other - --- Unassembled --- Other - Crane lorries - Mobile drilling derricks - Fire fighting vehicles Tariff No.
8704.31.10 8704.31.20 8704.31.30 8704.32.10 8704.32.20 8704.90.10 8704.90.90 8705.10.00 8705.20.00 8705.30.00 H.
S.
Code 8704.31 8704.32 8704.90 8705.10 8705.20 8705.30 ng HeadiNo.
87.05 859 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg Kg Kg Kg Kg Kg Kg No.
SITC 782 270 00 782 291 00 782 292 00 782 299 00 784 100 00 784 210 00 784 250 00 784 310 00 784 321 00 784 329 00 784 331 00 784 339 00 784 340 00 Duty t 15% Free Free 15% 35% 35% 25% 15% 15% 15% 15% 15% 15% continued 03 and mobile clinics and parts thereof: gs 87.01 to 87.05.
gs 87.01 to 87.05.
gs 87.01 to 87.05.
nn of heading 87.n tion Impor d with engines, for the motor FIRST SCHEDULEfitte rete-mixer lorries es of headies of headies of headi Tariff DescripOther --- Mobile radiological units Chassis vehiclBodies (including cabs), for the motor vehiclParts and accessories of the motor vehicl- Other parts and accessories of bodies (including cabs): - Brakes and servo-brakes - Conc- --- Street cleaning vehicles --- Other - For the vehicles- Other - Bumpers and parts thereof -- Safety seat belts -- Other -- Mounted brake linings -- Other - Gear boxes Tariff No.
8705.40.00 8705.90.10 8705.90.20 8705.90.90 8706.00.00 8707.10.00 8707.90.00 8708.10.00 8708.21.00 8708.29.00 8708.31.00 8708.39.00 8708.40.00 H.
S.
Code 8705.40 8705.90 8707.10 8707.90 8708.10 8708.21 8708.29 8708.31 8708.39 8708.40 ng HeadiNo.
87.06 8706.00 87.07 87.08 [Issue 1] 860 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Number Kg Kg Number No.
SITC 784 350 00 784 360 00 784 391 00 784 392 00 784 393 00 784 394 00 784 395 00 784 396 00 784 399 10 784 399 90 744 140 00 Duty t 15% 15% 35% 25% 25% 25% 15% 15% 15% 15% 15% s her or not without continued whet and accessories s th differential,haust pipes tion Impor other transmission componentmotor vehicle chassis frames FIRST SCHEDULEh wheels, steering columns and ng vehicles.
e-axles wi SteeringAssembled Tariff Descripprovided witthereof - Other parts and accessories: Other Vehicles: - Driv- Non-driving axles and parts thereof - Road wheels and part- Suspension shock-absorbers -- Radiators -- Silencers and ex-- Clutches and parts thereof -- steering boxes -- --- (whether or not fitted with wheels butengines) --- Other Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoi- -- Electrical Tariff No.
8708.50.00 8708.60.00 8708.70.00 8708.80.00 8708.91.00 8708.92.00 8708.93.00 8708.99.90 8709.11.00 H.
S.
Code 8708.50 8708.60 8708.70 8708.80 8708.91 8708.92 8708.93 8708.94 8708.94.00 8708.99 8708.99.10 8709.11 ng HeadiNo.
87.09 861 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Kg Number Number Number Number Number Number Number No.
SITC 744 150 00 744 190 00 891 110 00 785 111 00 785 119 00 785 131 00 785 139 00 785 151 00 785 159 00 Duty t 15% 15% 5% Free 15% Free 15% 15% 15% ghting continued ing internal combustion ing internal combustion nder capacity exceeding ing internal combustion nder capacity exceeding a cylinder capacity not tion Impor iprocat iprocat iprocat FIRST SCHEDULE rec rec rec hhh Tariff Descrip-- Other - Parts Tanks and other Armoured fivehicles, motorized, whether or not fitted with weapons, and parts of such vehicles.
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
- Witpiston engine ofexceeding 50 cc --- Unassembled --- Other - Witpiston engine of a cyli50 cc but not exceeding 250 cc --- Unassembled --- Other - Witpiston engine of a cyli250 cc but not exceeding 500 cc --- Unassembled --- Other Tariff No.
8709.19.00 8709.90.00 8710.00.00 8711.10.10 8711.10.90 8711.20.10 8711.20.90 8711.30.10 8711.30.90 H.
S.
Code 8709.19 8709.90 8710.00 8711.10 8711.20 8711.30 ng HeadiNo.
87.10 87.11 [Issue 1] 862 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 785 161 00 785 169 00 785 171 00 785 179 00 785 191 00 785 199 00 785 201 00 785 209 00 785 311 00 785 315 00 Duty t 15% 15% 15% 15% 15% 15% Free Free Free Free ly continued wise mechanical ing internal combustion nder capacity exceeding ing internal combustion nder capacity exceeding other tion Impor lly propelled iprocat iprocat ycles), not motorized.
FIRST SCHEDULE rec rec led.
hh Tariff Descrip- Witpiston engine of a cyli500 cc but not exceeding 800 cc piston engine of a cyli800 cc Other Bicycles and other cycles (including delivery tricCarriages for disabled persons, whether or not motorized orpropel --- Unassembled --- Other - Wit--- Unassembled --- Other - --- Unassembled --- Other --- Unassembled --- Other - Not mechanica- Other Tariff No.
8711.40.10 8711.40.90 8711.50.10 8711.50.90 8711.90.10 8711.90.90 8712.00.10 8712.00.90 8713.10.00 8713.90.00 H.
S.
Code 8711.40 8711.50 8711.90 8712.00 8713.10 8713.90 ng HeadiNo.
87.12 87.13 863 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Number Number Number No.
SITC 785 351 00 785 359 00 785 360 00 785 371 10 785 371 20 785 371 30 785 371 40 785 371 90 785 372 10 785 372 90 785 373 00 Duty t 15% 15% Free Each Shs.
106.50 or 15% Each Shs.
21.80 or 15% Each Shs.
21.80 or 15% Each Shs.
14.50 or 15% 15% Each Shs.
27.00 or 15% 15% 15% les of c continued tion Impor for disabled persons FIRST SCHEDULEgs 87.11 to 87.13.
n Tariff DescripOther: Parts and accessories of vehiheadi- Of motorcycles (including mopeds): -- Saddles -- Other - Of carriages- -- Frames and forks, and parts thereof --- Frames with front forks and back stays --- Frames without front forks and back stays --- Front forks --- Backstays --- Other -- Wheel rims and spokes--- Wheel rims --- Other -- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels Tariff No.
8714.11.00 8714.19.00 8714.20.00 8714.91.10 8714.91.20 8714.91.30 8714.91.40 8714.91.90 8714.92.10 8714.92.90 8714.93.00 H.
S.
Code 8714.11 8714.19 8714.20 8714.91 8714.92 8714.93 ng HeadiNo.
87.14 [Issue 1] 864 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Number Kg Kg Kg Kg Kg Number Number Number Number No.
SITC 785 374 00 785 375 00 785 376 00 785 379 10 785 379 90 894 110 00 894 190 00 786 110 00 786 190 00 786 211 00 786 219 00 Duty t 15% Each Shs.
20.00 or 15% 15% Each Shs.
27.00 or 15% 15% 15% 15% Free 25% Free 25% continued the caravan led; parts thereof.
-trailers; other vehicles, tion Imporuding coaster braking hubs and FIRST SCHEDULEes, incl Tariff Descrip-- Brakhub brakes, and parts thereof -- Saddles -- Pedals and crank-gear, and parts thereof --- Handle bars --- Other Baby carriages and parts thereof.
-- Baby carriages and parts thereof.
--- Baby carriages --- Parts Trailers and seminot mechanically propel- Trailers and semi-trailers oftype, for housing or camping --- Unassembled --- Other - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes --- Unassembled --- Other Tariff No.
8714.94.00 8714.95.00 8714.96.00 8714.99.10 8714.99.90 8715.00.10 8715.00.90 8716.10.10 8716.10.90 8716.20.10 8716.20.90 H.
S.
Code 8714.94 8714.95 8714.96 8714.99 8715.00 8716.10 8716.20 ng HeadiNo.
87.15 87.16 865 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number Number No.
SITC 786 221 00 786 229 00 786 291 00 786 292 00 786 293 00 786 299 00 786 831 00 786 839 00 786 851 00 786 852 00 786 853 00 786 859 00 Duty t Free 25% Free 25% Free 25% Free 25% 15% 15% 15% 15% for the continued mi-trailers e tion Impor FIRST SCHEDULE mbled e Tariff Descrip- Other trailers and stransport of goods: -- Tanker trailers and tanker semi-trailers Other --- Vehicles specially designed for the collection and disposal of refuse, unass--- Vehicles specially designed for the collection and disposal of refuse, assembled - Other trailers and semi-trailers --- Sack trucks, hand trolleys and similar hand-propelled vehicles --- Public-service hand-carts for the collection and disposal of refuse --- Unassembled --- Other -- --- Other, unassembled --- Other --- Unassembled --- Other - Other vehicles --- Wheelbarrows --- Other Tariff No.
8716.31.10 8716.31.90 8716.39.10 8716.39.20 8716.39.30 8716.39.90 8716.40.10 8716.40.90 8716.80.10 8716.80.20 8716.80.30 8716.80.90 H.
S.
Code 8716.31 8716.39 8716.40 8716.80 ng HeadiNo.
[Issue 1] 866 [Rev.
2012] CAP.
472 Customs and Excise of the of Unit Quantity Number Kg Unit Quantity Number Number Number No.
No.
SITC 786 891 00 786 899 00 han permanently fitted SITC 792 810 00 792 820 00 792 110 00 means the weight of Duty Duty tt 15% 15% 15% 15% Free Nonladen weight ng 0 hang.
continued crew and of fuel and equipment other t the expression rigibles; gliders, tion Impor tion Impor FIRST SCHEDULE s and other non-powered aircraftopters: Parts 8802.11 to 8802.40, Helic Tariff Descrip- --- Axles, including stub axles --- Other Tariff DescripBalloons and diglider- Gliders and hang gliders - Other Other aircraft (for example, helicopters, aeroplanes); spacecraft (includisatellites) and suborbital and spacecraft launch vehicles.
- -- Of an unladen weight not exceeding 2,00kg CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF Tariff No.
8716.90.10 8716.90.90 of subheadings Tariff No.
8801.10.00 8801.90.00 8802.11.00 H.
S.
Code 8716.90 H.
S.
Code 8801.10 8801.90 8802.11 ng For the purposesmachine in normal flying order, excluding the weight of the items of equipment.
ng HeadiNo.
Subheading Note.
1.- HeadiNo.
88.01 88.02 867 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg Kg Kg Kg Kg No.
SITC 792 150 00 792 200 00 792 300 00 792 400 00 792 510 00 792 910 00 792 930 00 792 950 00 792 970 00 899 960 00 792 831 00 Duty t Free Free Free Free Free 5% 5% 5% 5% 15% 15% ceeding continued but not ex exceeding 2,000 kg gng 88.01 or 88.02.
and parts thereof tion Impor (including dirigible parachutes FIRST SCHEDULE not exceeding 2,000 kg exceeding 2,000 k exceeding 15,000 kg Tariff Descrip- Aeroplanes and other aircraft, of an unladen weight- Aeroplanes and other aircraft, of an unladen weight15,000 kg - Aeroplanes and other aircraft, of an unladen weight- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Parts of goods of headiunder-carriages and paragliders) and rotochutes; parts thereof and accessories thereto.
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
- Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof -- Of an unladen weight - Propellers and rotors and parts thereof - - Other parts of aeroplanes or helicopters - Other Parachutes Tariff No.
8802.12.00 8802.20.00 8802.30.00 8802.40.00 8802.60.00 8803.10.00 8803.30.00 8803.90.00 8804.00.00 8805.10.00 H.
S.
Code 8802.12 8802.20 8802.30 8802.40 8802.60 8803.10 8803.20 8803.20.00 8803.30 8803.90 8805.10 ng HeadiNo.
88.03 88.04 8804.00 88.05 [Issue 1] 868 [Rev.
2012] CAP.
472 Customs and Excise of of mbled e Unit Quantity Kg Kg Unit Quantity Number Number Number Number No.
No.
SITC 792 832 10 792 839 00 SITC 793 280 00 793 220 00 793 260 00 793 270 00 ter of a vessel of a particular Duty Duty tt 15% 15% 15% 15% 15% 15% s ransport hose of continued both persons does not have the essential characons or goods.
port of unassembled or disassembled, or a complete vessel unasss els, other than ts tion Impor tion Impor FIRST SCHEDULE ssels for the trans ers e Tariff Descrip-- Air combat simulators and parts thereof -- Other Tariff DescripCruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vesselfor the transport of per- Cruise ships, excursion boats and similar vessels principally designed for the tof persons; ferry-boats of all kinds - Tank- Refrigerated vessubheading 8901.20 - Other vessels for the transport of goods and other vand goods CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES Tariff No.
8805.21.00 8805.29.00 Tariff No.
8901.10.00 8901.20.00 8901.30.00 8901.90.00 H.
S.
Code 8805.21 8805.29 an unfinished or incomplete vessel, assembled, H.
S.
Code 8901.10 8901.20 8901.30 8901.90 ng A hull,or disassembled, is to be classified in heading 89.06 if it kind.
ng HeadiNo.
Note.
1.- HeadiNo.
89.01 869 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 793 240 00 793 110 00 793 120 00 793 191 00 793 199 00 793 700 00 793 510 00 793 550 00 793 590 00 793 291 00 Duty t 15% 25% 25% 25% 25% 5% 5% 5% 5% 5% on continued s and other p dredgers, tion Impor s, fire-floats, essels; factory shi FIRST SCHEDULEv s for processing or preserving Tariff DescripFishing vesselfishery products.
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
- Inflatable -- Sailboats, with or without auxiliary motor -- Motorboats, other than outboard motorboats -- Other Tugs and pusher craft.
Light-vesselfloating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or productiplatforms.
- Dredgers - Floating or submersible drilling or production platforms - Other Other vessels, including warships and lifeboats other than rowing boats.- Warships Tariff No.
8902.00.00 8903.10.00 8903.91.00 8903.92.00 8903.99.00 8904.00.00 8905.10.00 8905.20.00 8905.90.00 8906.10.00 H.
S.
Code 8903.10 8903.91 8903.92 8903.99 8904.00 8905.10 8905.20 8905.90 8906.10 ng HeadiNo.
89.02 8902.00 89.03 89.04 89.05 89.06 [Issue 1] 870 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number han hard No.
SITC 793 290 00 793 910 00 793 990 00 793 300 00 rial (heading 59.11); ised rubber other te Duty t of textile mat 5% 5% 5% 5% es, of vulcan04) or continued other technical us TOGRAPHIC, MEASURING, CHECKING, PRECISION, ; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; terial, whose intended effect on the organ to be supported or maternity belts, thoracic support bandages, abuminal support or for tion Impor d other floating structures for appliances composition leather (heading 42.
FIRST SCHEDULE an floating structures (for example, PARTS AND ACCESSORIES THEREOF Tariff Descrip- Other Otherrafts, tanks, coffer-dams, landing-stages, buoys and beacons).
- Inflatable rafts - Other Vessels breaking up.
16), of leather or of Tariff No.
8906.90.00 8907.10.00 8907.90.00 8908.00.00 OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF Articles of a kind used in machines,rubber (heading 40.Supporting belts or other support articles of textile maheld derives solely from their elasticity (for example,bandages, supports for joints or muscles) (Section XI); H.
S.
Code 8906.90 8907.10 8907.90 ng SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMA This Chapter does not cover (a) (b) HeadiNo.
89.07 89.08 8908.00 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUSCHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL Notes.1.- 871 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise 26); rial, for example, in el uses, of heading 69.09; similar goods of plastics (heading 85.19 or 85.20); a (headings 84.25 to 84.28); or of precious metal, not being optical control apparatus (heading 85.
or articles of this Chapter are to be video camera recorders and digital cameras (heading of heading 85.44; cording to their constituent mat atory, chemical or other technic13; weight-operated counting or checking machinery, or lifting or handling machinery 84.41); fittings for adjusting work or tools on machine-s for reading the scale (for example, optical dividing optical instruments (for example, alignment telescopes); ng or re-recording apparatus the headings of this Chapter or of Chapter 84, 85 or 91 continued motor vehicles (heading 85.12); portable electric lamps of fied acapparatus, instruments XV, of base metal (Section XV) or, 09, or mirrors of base metal or cases to be classified in their respective headings; optical fibre cables es or other appliances of heading 84.81; onal aid apparatus or radio remote of heading 70.
of all kinds (heading FIRST SCHEDULE sound recording, reproduci 22); still image video cameras, otherupports (which are to be classi , which are to be classified according to their constituent material; parts and accessories for machines or spotlights of heading 94.05; tory goods of heading 69.03; ceramic wares for labor of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17; er 39); lightsity measures h RefracGlass mirrors, not optically worked, elements (heading 83.06 or Chapter 71); GoodsParts of general use, as defined in Note 2 to Section (ChaptPumps incorporating measuring devices, of heading 84.separately presented weights for balances (heading 84.23); paper or paperboard cutting machinestools, of heading 84.66, including fittings with optical deviceheads) but not those which are in themselves essentially calculating machines (heading 84.70); valvSearchlights or spotlights of a kind used for cycles or heading 85.13; cinematographicsound-heads (heading 85.85.25); radar apparatus, radio navigatinumerical control apparatus of heading 85.37;SearcArticles of Chapter 95; CapacSpools, reels or similar sheading 39.23 or Section XV).
Parts and accessories which are goods included in any of(other than heading 84.85, 85.48 or 90.33) are in all (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) Subject to Note 1 above,classified according to the following rules (a) 2.- [Issue 1] 872 [Rev.
2012] CAP.
472 Customs and Excise ine, or h anks, instruments ines, of liquids or gases, h ng (including a maces for ly controlling non-electrical on an electrical phenomenon igned to bring this factor to, and er or Section XVI; such telescopic sights means applianc apparatus of the same headitus of this Chaptow, level, pressure or other variablesontrolled, which are des phenomenon varying according to the factor to be continued principally with a particular kind of machine, instrument or ines which, but for this Note, could be classified both in appliancested singly and not in pairs and designed to fit either foot c not their operation depends bances, by constantly or periodically measuring its actual ents or apparatus for automatical, and maintain it at, a desired value, stabilised against arms, periscopic telescopes for fitting to submarines or trum les designed to correct orthopaedic conditions, provided that they distur o presen 90.13 or 90.31) are to be classified with the mac orthopaedi following and illness, operation or injury.
ically controlling the fl FIRST SCHEDULE and special insmperature, whether or e stabilised against 31 are to be classified in heading 90.31.
21, the expression ure or (2) mass-produced, , a desired value, 05 does not apply to telescopic sights for fitting to32 applies only to Other parts and accessories, if suitable for use solely or apparatus, or with a number of machines, instruments orinstrument or apparatus of heading 90.10,apparatus of that kind; All other parts and accessories are to be classified in heading 90.33.
Preventing or correcting bodily deformities; or Supporting or holding parts of the body her (1) made to measInstruments and apparatus for automator for automatically controlling twhich varies according to the factor to be automatically cmaintain it atvalue; and Automatic regulators of electrical quantities, and instquantities the operation of which depends on an electricalcontrolled, which are designed to bring this factor todisturbances, by constantly or periodically measuring its actual value.
(b) (c) The provisions of Note 4 to Section XVI apply also to this Chapter.
Heading 90.or to telescopes for machines, appliances, instruments or apparaand telescopes are to be classified in heading 90.13.Measuring or checking optical instruments, appliances or machheading 90.13 and in heading 90.For the purposes of heading 90.- - Orthopaedic appliances include footwear are eitequally.
Heading 90.(a) (b) 3.- 4.- 5.- 6.- 7.- 873 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Number Number Kg Kg No.
SITC 884 191 00 884 192 00 884 110 00 884 150 00 884 170 00 884 199 10 884 199 90 Duty t 15% 15% Free Free Free 15% 15% optical being continued cal fibre bundles; al, mounted, other materials tion Impor other than such elements of FIRST SCHEDULEg 85.44; sheets and plates of ing material; lenses (including ns act lenses Tariff DescripOptical fibres and optioptical fibre cables other than those of headipolaricontact lenses), prisms, mirrors and other optical elements of any material, unmounted,glass not optically worked.
cablesOther --- Optical elements suitable for use with binoculars, monoculars and articles of subheading 9006 61 to 9006 69 and 9008 10 to 9008 40 Lenses, prisms, mirrors and otherelements, of any materiparts of or fittings for instruments orapparatus, other than such elements of glass not optically worked.
- Objective lenses: - Optical fibres, optical fibre bundles and - Sheets and plates of polarising material - Cont- Spectacle lenses of glass - Spectacle lenses of- --- Other Tariff No.
9001.10.00 9001.20.00 9001.30.00 9001.40.00 9001.50.00 9001.90.10 9001.90.90 H.
S.
Code 9001.10 9001.20 9001.30 9001.40 9001.50 9001.90 ng HeadiNo.
90.01 90.02 [Issue 1] 874 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Number Number Kg Number No.
SITC 884 310 00 884 321 00 884 329 00 884 330 00 884 391 00 884 399 00 884 211 00 884 219 00 884 220 00 884 231 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% continued ings: ve or other.
tion Impor goggles and the like, FIRST SCHEDULElars and articles of subheadings Nos.
lars and articles of subheadings Nos.
uu es or the like, and parts thereof.
Tariff Descrip-- For cameras, projectors or photographic enlargers or reducers Other --- Suitable for use with binoculars, monoc9006 61 to 9006 69 and 9008 10 to 9008 40 Other --- Suitable for use with binoculars, monoc9006 61 to 9006 69 and 9008 10 to 9008 40 Frames and mountings for spectacles, goggl- Frames and mountSpectacles,corrective, protectiOther -- --- Other - Filters - --- Other -- Of plastics -- Of other materials - Parts - Sunglasses: - Tariff No.
9002.11.00 9002.19.10 9002.19.90 9002.20.00 9002.90.10 9002.90.90 9003.11.00 9003.19.00 9003.90.00 9004.10.00 H.
S.
Code 9002.11 9002.19 9002.20 9002.90 9003.11 9003.19 9003.90 9004.10 9004.90 ng HeadiNo.
90.03 90.04 875 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg Number Number No.
SITC 884 239 10 884 239 90 871 110 00 871 151 00 871 159 00 871 191 00 871 199 00 881 111 00 881 112 00 Duty t Free 15% 15% 15% 15% 15% 15% 25% 15% cal tus a continued ht appar g rs, other opti ashli ac fl aphi tion Impor FIRST SCHEDULE of a kind used for preparing of a kind used for recording s; photogr a Tariff Descrip--- For correcting vision --- Other Binoculars, monocultelescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments forradio-astronomy.
- Binoculars - Other instruments--- Monoculars --- Other - Parts and accessories (including mountings) --- Of binoculars and monoculars --- Other Photographic (other than cinematographic) camerand flashbulbs other than discharge lamps of heading 85.39.
- Camerasprinting plates or cylinders- Camerasdocuments on microfilm, microfiche or other microforms Tariff No.
9004.90.10 9004.90.90 9005.10.00 9005.80.10 9005.80.90 9005.90.10 9005.90.90 9006.10.00 9006.20.00 H.
S.
Code 9005.10 9005.80 9005.90 9006.10 9006.20 ng HeadiNo.
90.05 90.06 [Issue 1] 876 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Kg Kg No.
00 116 SITC 881 113 00 881 114 00 881 115 00 881 881 117 00 881 119 00 881 131 00 881 120 00 881 139 00 881 140 00 881 150 00 Duty t5% 25% 25% 25% 25% 25% 25% 25% 25% 15% 15% al mm53nah continued tsselhr medical or surgict odiwa ubes and the like ey or ff of a width of 35 mm ially designed for underwater oml tion Impor ifl ough-the-lens viewfinder (single l spec orr FIRST SCHEDULE of , re for aerial survh Cameras tO Tariff Descripuse,examination of internal organs; comparison cameras for forensic or criminological purposes - Other cameras: lens reflex (SLR), for roll film of a width not exceeding 35 mm --- Other, for roll film - Photographic flashlight apparatus and flashbulbs: apparatus - Parts and accessories: - - Instant print cameras -- With a thr--- Other -- Discharge lamp (electronic) flashlight-- Flashbulbs, flashc-- Other -- For cameras -- Other 00.
03.
60 Tariff No.
09006.40.00 9006.51.00 9006.52.00 9006.53.00 9006.59.00 9006.61.00 9006.62.00 9006.69.00 9006.91.00 9006.99.00 903.
600H.
S.
Code 99006.40 9006.51 9006.52 9006.53 9006.59 9006.61 9006.62 9006.69 9006.91 9006.99 ng HeadiNo.
877 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg Number Number Number Number Kg No.
SITC 881 211 00 881 219 00 881 220 00 881 230 00 881 240 00 881 321 00 881 310 00 881 323 00 881 330 00 881 340 00 Duty t 25% 15% 15% 15% 15% 25% 15% 25% 25% 15% n continued aphic (other ng apparatus.
c) enlargers and tion Impor rs tors microfiche or other microform o FIRST SCHEDULEing or reproduci ographic (other than cinematographic) d Tariff DescripCameras: Microfilm, Cinematographic cameras and projectors,whether or not incorporating sound recor- -- For film of less than 16 mm width or for double-8 mm film -- Other - Projectors - Parts and accessories: -- For cameras -- For projectImage projectors, other thacinematographic; photogrthan cinematographireducers.
- Slide projec- readers, whether or not capable of producing copies- Other image projectors - Photenlargers and reducers - Parts and accessories Tariff No.
9007.11.00 9007.19.00 9007.20.00 9007.91.00 9007.92.00 9008.10.00 9008.30.00 9008.40.00 9008.90.00 H.
S.
Code 9007.11 9007.19 9007.20 9007.91 9007.92 9008.10 9008.20 9008.20.00 9008.30 9008.40 9008.90 ng HeadiNo.
90.07 90.08 [Issue 1] 878 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Kg No.
SITC 751 310 00 751 320 00 751 330 00 751 340 00 751 350 00 759 100 00 759 120 00 759 130 00 759 190 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% continued o the copy (indirect ont e optical system tion Imporng apparatus incorporating an ng apparatus FIRST SCHEDULE s) Tariff DescripPhotocopyioptical system or of the contact type and thermo-copying apparatus.
- Electrostatic photocopying apparatus: -- Operating by reproducing the original image directly onto the copy (direct process) -- Operating by reproducing the original image via an intermediatproces- Other photocopying apparatus: Thermo-copyi- Parts and accessories: -- Incorporating an -- Of the contact type - -- Automatic document feeders -- Paper feeders -- Sorters -- Other Tariff No.
9009.11.00 9009.12.00 9009.21.00 9009.22.00 9009.91.00 9009.92.00 9009.93.00 9009.99.00 H.
S.
Code 9009.11 9009.12 9009.21 9009.22 9009.30 9009.30.00 9009.91 9009.92 9009.93 9009.99 ng HeadiNo.
90.09 879 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg No.
SITC 881 351 00 881 354 10 881 235 20 881 354 90 881 352 00 881 353 00 881 360 00 Duty t 15% 15% 15% 15% 15% 25% 15% d lly eas for on or ecti chapter; oj s continued (including for automatic on screens.
tus for the precti a wafer apparatus tion Impor (including cinematographic) FIRST SCHEDULE apparatus and equipment ng apparg of circuit patterns on sensiti din u uded elsewhere in thiOther Tariff DescripApparatus and equipment for photographic (including cinematographic) laboratories (incldrawisemiconductor materials), not specified or inclnegatoscopes; proj- Apparatus and equipmentdeveloping photographiccinematographic) film or paper in rolls or for automatically exposing developed film to rollsof photographic paper - Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials; -- Direct write-on--- Step and repeat aligners -- Other - photographiclaboratories; negatoscopes - Projection screens- Parts and accessories Tariff No.
9010.10.00 9010.41.00 9010.42.00 9010.49.00 9010.60.00 9010.90.00 H.
S.
Code 9010.10 9010.41 9010.42 9010.49 9010.50 9010.50.00 9010.60 9010.90 ng HeadiNo.
90.10 [Issue 1] 880 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Number Kg Number Number No.
SITC 871 410 00 871 430 00 871 450 00 871 490 00 871 310 00 871 390 00 871 910 00 871 920 00 Duty t5% 5% 5% 5% 5% 5% 15% 15% s micro- continued on.
ojecti es, instruments or tion Impor her than optical microscopes; rography or microprojection FIRST SCHEDULE d crystal devices not constituting Tariff DescripCompound optical microscopes, including those for photomicrography, cinephoto-micrography or micropr- Stereoscopic microscopes - Other microscopes, for photomicrography, cinephotomic- Other microscopes - Parts and accessories Microscopes other than opticalscopes; diffraction apparatus.
- Microscopes otdiffraction apparatus - Parts and accessories Liquiarticles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
- Telescopic sights for fitting to arms; periscopes; telescopes designed to form partof machines, appliancapparatus of this Chapter or Section XVI - Lasers, other than laser diodes Tariff No.
9011.10.00 9011.20.00 9011.80.00 9011.90.00 9012.10.00 9012.90.00 9013.10.00 9013.20.00 H.
S.
Code 9011.10 9011.20 9011.80 9011.90 9012.10 9012.90 9013.10 9013.20 ng HeadiNo.
90.11 90.12 90.13 881 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Kg Number Number Number Kg Number Number Number Kg Number Kg No.
00 132 SITC 871 931 00 871 939 00 871 990 00 874 111 00 874 112 00 874 118 00 874 120 00 874 131 00 874 874 133 00 874 134 00 874 138 00 874 140 00 Duty t 15% 15% 15% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% ) sre ses) temoe es h es continued cat ( s ses re es and instruments tem mpas yohcat tion Impor dn es ase FIRST SCHEDULE tilod gational instruments and appliances.
oeh Tariff Descrip- Other devices, applianc-- Hand magnifying glasses and magnifiers -- Other Direction finding compasses; other navi- Instruments and appliances for aeronautical or space navigation (other than compasSurveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.
- Rangefinders T- Levels - Photogrammetrical surveying instruments and applianc - Parts and accessories - Direction finding c- Other instruments and applianc- Parts and accessories -- Other instruments and applianc- Parts and accessories Tariff No.
9013.80.10 9013.80.90 9013.90.00 9014.10.00 9014.20.00 9014.80.00 9014.90.00 9015.10.00 9015.20.00 9015.30.00 9015.40.00 9015.80.00 9015.90.00 H.
S.
Code 9013.80 9013.90 9014.10 9014.20 9014.80 9014.90 9015.10 9015.20 9015.30 9015.40 9015.80 9015.90 ng HeadiNo.
90.14 90.15 [Issue 1] 882 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Number Number Number Number Number Number No.
SITC 874 510 00 874 221 00 874 222 00 874 231 00 874 232 00 874 233 00 874 239 00 Duty t5% 5% 5% 5% 15% 15% 35% continued , whether or mathematical pantographs, itivity of 5 cg or better, with ng-out orng sets, slide rules, disc tion Impor marking-out or mathematical callipers and gauges drawi , FIRST SCHEDULEting instruments (for example,tors); instruments for measuring ng, markiaa Tariff DescripBalances of a sensitivity of 5 cg or better, with or without weights.
Balances of a sensor without weights.
Drawicalculdrafting machines,protractors,calcullength, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter.
- Drafting tables and machinesnot automatic- Other drawing,calculating instruments - Micrometers- Other instruments--- Measuring rods, measuring tapes, spring rules and the like --- School rulers, of wood --- Other Tariff No.
9016.00.00 9017.10.00 9017.20.00 9017.30.00 9017.80.10 9017.80.20 9017.80.90 H.
S.
Code 9016.00 9017.10 9017.20 9017.30 9017.80 ng HeadiNo.
90.16 90.17 883 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Number Number Number Number Number Kg Number Number No.
SITC 874 241 00 874 249 00 774 110 00 774 122 00 774 123 00 774 124 00 774 129 00 774 130 00 872 211 10 872 211 90 Duty t 15% 5% l Free Free Free Free Free Free Free Free ng a ences, tus, otherght-testi continued a nary sci imaging apparatus aphic appar or veterigr ti apparatus and si apparatus tion Impor n FIRST SCHEDULE uding sci Scintigraphic Tariff Descrip- Parts and accessories: --- Of measuring rods, measuring tapes, spring rules and the like --- Other Instruments and appliances used in medical, surgical, dentalinclelectro-medicalinstruments.
- Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiologicparameters): -- Electro-cardiographs -- Ultrasonic scanning apparatus -- Magnetic resonance -- -- Other - Ultra-violet or infra-red ray apparatus - Syringes, needles, catheters, cannulae and the like: --- Disposable plastic syringes --- Other Tariff No.
9017.90.10 9017.90.90 9018.11.00 9018.12.00 9018.13.00 9018.19.00 9018.20.00 9018.31.10 9018.31.90 H.
S.
Code 9017.90 9018.11 9018.12 9018.13 9018.14 9018.14.00 9018.19 9018.20 9018.31 ng HeadiNo.
90.18 [Issue 1] 884 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Number Kg Number Number Kg Number No.
SITC 872 212 00 872 219 00 872 110 00 872 191 00 872 199 00 872 250 00 872 290 00 Duty tee Free Free 5% r Free Free FFree for continued es es; massage classifiable in this tion Impor ic instruments and appliances FIRST SCHEDULE tus; psychological aptitude-testing a Tariff Descripsutures - Other instruments and appliances, used in dental sciences: combined on a single base with other dental equipment Other or any other appliances heading - Other ophthalmMechano-therapy appliances; massage apparapparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
- Mechano-therapy appliancapparatus; psychological aptitude-testing apparatus -- Tubular metal needles and needles-- Other -- Dental drill engines, whether or not -- --- Dental chairs incorporating dental equipment --- Other - Other instruments and applianc 0001.
.
0954.
.
88110 Tariff No.
09 9018.32.00 9018.39.00 9018.41.00 99018.49.90 9018.90.00 05.
81H.
S.
Code 9018.32 9018.39 9018.41 0 9018.49 99018.90 9019.10 ng HeadiNo.
90.19 885 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 872 311 00 872 319 00 872 330 00 872 351 00 872 359 00 899 631 00 899 651 00 899 659 00 Duty t 25% Free Free Free 15% Free Free Free ic herapeut anted in ng neither continued erapy, aerosol her thr professional use ied, or implal fittings: ion or ot r irat p ve masks havi or car tion Impor n erapy, oxygen tficial res FIRST SCHEDULEhi e wor ty.
tically i uding protecti Tariff Descripdomes sabil --- Massage apparatus of a kind used --- Other - Ozone ttherapy, artrespiration apparatus Other breathing appliances and gas masks, exclmechanical parts nor replaceable filters.
--- Breathing apparatus fo--- Other Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which arthe body, to compensate for a defect or di- Orthopaedic or fracture appliances - Artificial teeth and dent-- Artificial teeth -- Other 00.
02.
91 Tariff No.
9019.10.10 9019.10.90 09020.00.10 9020.00.90 9021.10.00 9 9021.21.00 9021.29.00 0020.
.
901200H.
S.
Code 99 9021.10 9021.21 9021.29 ng 02.
HeadiNo.
09 90.21 [Issue 1] 886 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Number Number Kg Number Number No.
SITC 899 633 10 899 669 00 899 610 00 899 670 00 899 690 00 774 211 20 774 211 30 Duty t Free Free Free Free Free Free Free or es,s, continued : ons, whether diati a uding radiography or of the body n or treatment tabl so aphy apparatus ati al uses tion Impor n rs for stimulating heart muscles, FIRST SCHEDULEe beta or gamma r Tariff Descrip- Other artificial partpha, -- Artificial joints -- Other - Hearing aids, excluding parts and accessories - Pacemakexcluding parts and accessories - Other Apparatus based on the use of X-rays or of alnot for medical, surgical, dental or veterinary uses, inclradiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examichairs and the like.
- Apparatus based on the use of X-raywhether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: -- Computed tomogr-- Other, for dent Tariff No.
9021.31.00 9021.39.00 9021.40.00 9021.50.00 9021.90.00 9022.12.00 9022.13.00 H.
S.
Code 9021.31 9021.39 9021.40 9021.50 9021.90 9022.12 9022.13 ng HeadiNo.
90.22 887 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg Number Number Kg No.
SITC 774 211 40 774 219 00 774 221 00 774 229 00 774 230 00 774 290 00 874 520 00 874 531 00 874 539 00 874 540 00 Duty t Free Free Free Free Free Free 5% 5% 5% 5% , s lity, itions), , wood, bs continued cal properties or radiotherapy es for testing metals surgical, dental or veterinary and appliances tion Impor FIRST SCHEDULE nts, apparatus and model strength, compressibi es and appliances for testing the n Tariff Descrip-- Other, for medical, surgical or veterinary uses -- For other uses - Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiographyapparatus: -- For medical, uses -- For other uses - X-ray tubes - Other, including parts and accessories Instrumedesigned for demonstrational purposes(for example, in education or exhiunsuitable for other uses.
Machihardness,elasticity or other mechaniof materials (for example, metaltextiles, paper, plastics).
- Machines and applianc- Other machines - Parts and accessories Tariff No.
9022.14.00 9022.19.00 9022.21.00 9022.29.00 9022.30.00 9022.90.00 9023.00.00 9024.10.00 9024.80.00 9024.90.00 H.
S.
Code 9022.14 9022.19 9022.21 9022.29 9022.30 9022.90 9024.10 9024.80 9024.90 ng HeadiNo.
90.23 9023.00 90.24 [Issue 1] 888 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Kg No.
SITC 874 551 00 874 552 00 874 559 00 874 560 00 874 310 00 874 350 00 874 370 00 874 390 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% continued manometers, heat ing or not, and any gases (for example, es, d and pyrometers, not checking pressure tion Impor hygrometers and FIRST SCHEDULE uring or checking the flow or level uring or ation of these instruments.
n 32.
Tariff DescripHydrometers and similar floating instruments, thermometers, pyrometers, barometers,psychrometers, recorcombi- Thermometerscombined with other instruments: -- Liquid-filled, for direct reading -- Other - Other instruments- Parts and accessories Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids orflow meters, level gaugmeters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.- For measof liquids - For meas- Other instruments or apparatus - Parts and accessories Tariff No.
9025.11.00 9025.19.00 9025.80.00 9025.90.00 9026.10.00 9026.20.00 9026.80.00 9026.90.00 H.
S.
Code 9025.11 9025.19 9025.80 9025.90 9026.10 9026.20 9026.80 9026.90 ng HeadiNo.
90.25 90.26 889 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Kg No.
SITC 874 410 00 874 420 00 874 430 00 874 440 00 874 450 00 874 460 00 874 490 00 Duty t5% 5% 5% 15% 5% 5% 5% gn and continued checki struments and ng or ters, spectrometers, ke; incessories me li lysis apparatus tion Impor measuri ruments and apparatus using ographs and electrophoresis t FIRST SCHEDULE tus for a Chromat larimeters, refracto Tariff DescripInstruments and apparatus for physical or chemical analysis (for example, pogas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the apparquantities of heat, sound or light (including exposure meters); microtomes.
- Gas or smoke ana- instruments- Spectrometers, spectrophotometersspectrographs using optical radiations (UV, visible, IR) - Exposure meters - Other insoptical radiations (UV, visible, IR) - Other instruments and apparatus - Microtomes; parts and ac Tariff No.
9027.10.00 9027.30.00 9027.40.00 9027.50.00 9027.80.00 9027.90.00 H.
S.
Code 9027.10 9027.20 9027.20.00 9027.30 9027.40 9027.50 9027.80 9027.90 ng HeadiNo.
90.27 [Issue 1] 890 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Kg Number Number Number Kg No.
SITC 873 110 00 873 130 00 873 150 00 873 190 00 873 210 00 873 251 00 873 259 00 873 290 00 Duty t5% 15% 5% 5% 15% 5% 15% 15% ; and the continued pedometers production counters, ,rs and tachometers electricity supply or o and other stroboscobic tion Impor FIRST SCHEDULE liquid or Stroboscopes Tariff DescripGas,production meters, including calibrating meters therefor.
- Gas meters- Liquid meters - Electricity meters- Parts and accessories Revolution counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes.
- Revolution counters, production counters, taximeters, mileometerslike - Speed indicatstroboscopes --- tachometers--- Other - Parts and accessories Tariff No.
9028.10.00 9028.20.00 9028.30.00 9028.90.00 9029.10.00 9029.20.90 9029.90.00 H.
S.
Code 9028.10 9028.20 9028.30 9028.90 9029.10 9029.20 9029.20.10 9029.90 ng HeadiNo.
90.28 90.29 891 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number No.
SITC 874 710 00 874 730 00 874 751 00 874 759 00 874 770 00 874 782 00 Duty t5% 5% 5% 5% 5% 5% , yllaiceps , su continued age, currentt ara ptions (for example, p ons.
a gamma, X-ray, cosmicd thout a recording device: n measuring instruments, diati ammunica as to n tion Impor and apparatus for measuring or em zing ru uring or checking semiconductor r ni tr telec o so FIRST SCHEDULE nir or devices uring or checking volte h Instruments tigned f Tariff DescripOscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, or other i- detecting ionising radiations oscillographs - Other instruments and apparatus, for measresistance or power, wi Odescross-talk meters, gaindistortion factor meters, psophometers) - Other instruments and apparatus: -- For measwafers - Cathode-ray oscilloscopes and cathode-ray -- Multimeters-- Other - Tariff No.
9030.20.00 9030.31.00 9030.39.00 9030.40.00 9030.82.00 H.
S.
Code 9030.10 9030.10.00 9030.20 9030.31 9030.39 9030.40 9030.82 ng HeadiNo.
90.30 [Issue 1] 892 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Kg Number Number Number Number Number Number Kg Number No.
SITC 874 783 00 874 789 00 874 790 00 874 251 00 874 252 00 874 253 00 874 254 10 874 254 90 874 258 00 874 260 00 874 610 00 Duty t5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 15% erlos es r ic efar dev wor continued otc Chapter; profiu sd onduct n nces and machines oc mic ieg or controlling mn cing mechanical parts esg uring sni tion Impor tc sewhere in thie.
p FIRST SCHEDULE ssnir uded electoro oj F Tariff DescripMeasuring or checking instruments, appliances and machines, not specified or inclpr- Other optical instruments and appliances: -devices or for inspecting photomasks or reticles used in manufactAutomatic regulatiinstruments and apparatus.
-- Other, with a recording device -- Other - Parts and accessories - Machines for balan- Test benches - Profile projectors --- Other - Other instruments, applia- Parts and accessories - Thermostats Tariff No.
9030.83.00 9030.89.00 9030.90.00 9031.10.00 9031.20.00 9031.30.00 9031.41.00 9031.49.00 9031.80.00 9031.90.00 9032.10.00 H.
S.
Code 9030.83 9030.89 9030.90 9031.10 9031.20 9031.30 9031.41 9031.49 9031.80 9031.90 9032.10 ng HeadiNo.
90.31 90.32 893 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Kg No.
SITC 874 630 00 874 651 00 874 659 00 874 690 00 874 900 00 Duty t 15% 15% 15% 15% 15% continued Chapter) for ious metal (generally heading 71.15); clock or watch springs s thi n without an escapement; tion Impor accessories (not specified or sewhere i2 to Section XV, of base metal (Section XV), or similar goods of plastics FIRST SCHEDULE e and uded el Tariff Descrip - Manostats - Other instruments and apparatus: -- Hydraulic or pneumatic -- Other - Parts and accessories Parts inclmachines, appliances, instruments or apparatus of Chapter 90.
26 or 84.82, as the case may be); 82); or 00.
00.
CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF 330h glasses or weights (classified according to their constituent material); (heading 73.
Tariff No.
9032.20.00 9032.81.00 9032.89.00 9032.90.00 9c er 39) or of precious metal or metal clad with prec 00.
33H.
S.
Code 9032.20 9032.81 9032.89 9032.90 0 Clock or watWatch chains (heading 71.13 or 71.17, as the case may be); Parts of general use defined in Not(Chaptare, however, to be classified as clock or watch parts (heading 91.14); Bearing ballsArticles of heading 84.12 constructed to workBall bearings (heading 84.
ng 9 This Chapter does not cover (a) (b) (c) (d) (e) (f) 33.
0 Headi No.
9 Notes.
1.- [Issue 1] 894 [Rev.
2012] CAP.
472 Customs and Excise of onstructed) Unit Quantity Number Number Number Number No.
SITC 885 311 00 885 312 00 885 319 00 885 321 00 Duty , with a display or a system to which at s into watch or clock movements or into ad with precious metal, or of the same clocks or watches and in other articles metal fall in heading 91.02.
25% 25% 25% 25% means devices regulated by a balance-wheel and continued th other component metal or of metal cl or semi-precious stones (natural, synthetic or rec l inlaid with preciousents shall not exceed 12 mm in thickness and 50 mm in width, , whether or not watch movements pally as parts of such movements (Chapter 85).
wholly of preciouscapable of determining intervals of timetion Impor FIRST SCHEDULEm nts and other parts suitable for use both in her wrist-watches er, the expression Tariff DescripWrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: -- With mechanical display only -- With opto-electronic display only -- Other - Otincorporating a stop-watch facility: -- With automatic winding 1, movemeruments) are to be classified in this Chapter.
et Tariff No.
9101.11.00 9101.12.00 9101.19.00 9101.21.00 01 covers only watches with case precision ins Articles of Chapter 85, not yet assembled together or wiarticles suitable for Nose solely or princiH.
S.
Code 9101.11 9101.12 9101.19 9101.21 (g) Heading 91.materials combined with natural or cultured pearls, or preciousof headings 71.01 to 71.04.
Watches with case of base metaFor the purposes of this Chapthairspring, quartz crystal or any other systemechanical display can be incorporated.
Such watch movemlength or diameter.Except as provided in Not(for example,ng 2.- 3.- 4.- HeadiNo.
91.01 895 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number No.
SITC 885 329 00 885 391 00 885 399 00 885 411 00 885 412 00 885 419 00 885 421 00 885 429 00 885 491 00 885 499 00 885 720 00 Duty t 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% hc continued g 91.04.
tion Impor n FIRST SCHEDULE Tariff DescripOther: Other: -- Other - -- Electrically operated -- Other Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.
- Wrist-watches, electrically operated, whether or not incorporating a stop-watfacility: -- With mechanical display only -- With opto-electronic display only -- Other - Other wrist-watches, whether or not incorporating a stop-watch facility: -- With automatic winding -- Other - -- Electrically operated -- Other Clocks with watch movements, excluding clocks of headi- Electrically operated Tariff No.
9101.29.00 9101.91.00 9101.99.00 9102.11.00 9102.12.00 9102.19.00 9102.21.00 9102.29.00 9102.91.00 9102.99.00 9103.10.00 H.
S.
Code 9101.29 9101.91 9101.99 9102.11 9102.12 9102.19 9102.21 9102.29 9102.91 9102.99 9103.10 ng HeadiNo.
91.02 91.03 [Issue 1] 896 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Number No.
SITC 885 730 00 885 710 00 885 740 00 885 750 00 885 760 00 885 770 00 885 780 00 885 790 00 885 941 00 885 942 00 885 949 00 Duty t 25% 15% 25% 25% 25% 25% 25% 25% 15% 15% 25% ing or with ocks of ad continued ing apparatus and d clocks and cl ecor tion Impor rs panel watch movement ore FIRST SCHEDULEclocks.
tus for measuring, recor a Tariff Descrip Other: - Other Instrumentsimilar type for vehicles, aircraft, spacecraft or vessels.
- Alarm clocks: -- Electrically operated -- Other - Wall clocks: -- Electrically operated -- Other - -- Electrically operated -- Other Time of day rapparotherwise indicating intervals of time, with clock orsynchronous motor (for example, time-registers, time-recorders).
- Time-registers; time-recorders - Parking met- Other Tariff No.
9103.90.00 9104.00.00 Other 9105.11.00 9105.19.00 9105.21.00 9105.29.00 9105.91.00 9105.99.00 9106.10.00 9106.20.00 9106.90.00 H.
S.
Code 9103.90 9105.11 9105.19 9105.21 9105.29 9105.91 9105.99 9106.10 9106.20 9106.90 ng HeadiNo.
91.04 9104.00 91.05 91.06 897 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Kg No.
SITC 885 950 00 885 511 00 885 512 00 885 519 00 885 521 00 885 529 00 885 961 00 885 962 00 885 969 00 885 981 00 Duty t 15% 25% 25% 25% 25% 25% 15% 15% 15% 15% continued ock or watch lay only or with a complete and p complete and l dis a tion Impor FIRST SCHEDULE mechanic h Tariff DescripTime switches with clmovement or with synchronous motor.
Watch movements,assembled.
- Electrically operated: -- Witdevice to which a mechanical display can be incorporated -- With opto-electronic display only -- Other - With automatic winding - Other Clock movements,assembled.
- Electrically operated: -- Of alarm clocks -- Other - Other Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; roughwatch or clock movements.
- Of watches: -- Complete movements, unassembled or partly assembled (movement sets) Tariff No.
9107.00.00 9108.11.00 9108.12.00 9108.19.00 9108.20.00 9108.90.00 9109.11.00 9109.19.00 9109.90.00 9110.11.00 H.
S.
Code 9107.00 9108.11 9108.12 9108.19 9108.20 9108.90 9109.11 9109.19 9109.90 9110.11 ng HeadiNo.
91.07 91.08 91.09 91.10 [Issue 1] 898 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Number Number Number Number Kg Number Kg Kg Kg Kg No.
SITC 885 982 00 885 983 00 885 989 00 885 911 00 885 912 00 885 918 00 885 919 00 885 971 00 885 979 00 885 921 00 885 922 00 885 930 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 25% 35% 25% l clad a continued a similar type for l, whether or not gold- or a ious metal or of metmet whether or not gold- or silver- tion Impor l, metal a FIRST SCHEDULE Tariff Descrip-- Incomplete movements, assembled -- Rough movements - Other Watch cases and parts thereof.- Cases of precwith precious- Cases of base silver-plated - Other cases - Parts Clock cases and cases ofother goods of this Chapter, and parts thereof.
- Cases - Parts Watch straps, watch bands and watch bracelets, and parts thereof.
- Of precious metal or of metal clad with precious metal - Of base metplated - Other Tariff No.
9110.12.00 9110.19.00 9110.90.00 9111.10.00 9111.20.00 9111.80.00 9111.90.00 9112.20.00 9112.90.00 9113.10.00 9113.20.00 9113.90.00 H.
S.
Code 9110.12 9110.19 9110.90 9111.10 9111.20 9111.80 9111.90 9112.20 9112.90 9113.10 9113.20 9113.90 ng HeadiNo.
91.11 91.12 91.13 899 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
he same heading as SITC 885 991 00 885 992 00 885 993 00 885 994 00 885 999 00 Duty or housed in the same cabinet as t 15% 15% 15% 15% 15% continued of base metal (Section XV), or similar goods of plastics switches, stroboscopes or other accessory instruments, e therewith, are to be classified in tl instruments of heading 92.02 or 92.06 presented with such tion Impor head-phones, 90, for use with but not incorporated in , FIRST SCHEDULE Tariff DescripOther clock or watch parts.
- Springs, including hair-springs - Jewels - Dials- Plates and bridges - Other er; aratus (heading 95.03); Tariff No.
9114.10.00 9114.20.00 9114.30.00 9114.40.00 9114.90.00 er 39); H.
S.
Code 9114.10 9114.20 9114.30 9114.40 9114.90 CHAPTER 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES Parts of general use, as defined in Note 2 to Section XV,(ChaptMicrophones, amplifiers, loud-speakersapparatus or equipment of Chapter 85 or instruments of this ChaptToy instruments or appBrushes for cleaning musical instruments (heading 96.03); or Collectors pieces or antiques (heading 97.05 or 97.06).
ng This Chapter does not cover (a) (b) (c) (d) (e) Bows and sticks and similar devices used in playing the musicainstruments in numbers normal thereto and clearly intended for usthe relative instruments.
HeadiNo.
91.14 Notes.1.- 2.- [Issue 1] 900 [Rev.
2012] CAP.
472 Customs and Excise fo Unit Quantity Number Number Number Number Number Number Number Number Number Number No.
SITC 898 131 00 898 132 00 898 139 00 898 151 00 898 159 00 898 210 00 898 221 00 898 222 00 898 231 00 898 239 00 separate articles and not as Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% rr continued ment are to be treated as instruments (fo tion Impor a bow FIRST SCHEDULE h string musical instruments (foh organs Tariff DescripPianos, including automatic pianos; harpsichords and other keyboard stringed instruments.
- Upright pianos - Grand pianos - Other Otherexample, guitars, violins, harps).
- Played wit- Other Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds.
Accordions and similar instruments; mouth organs.
- Accordions and similar instruments - MoutOther wind musicalexample, clarinets, trumpets, bagpipes).- Brass-wind instruments- Other ch instrument.
Tariff No.
9201.10.00 9201.20.00 9201.90.00 9202.10.00 9202.90.00 9203.00.00 9204.10.00 9204.20.00 9205.10.00 9205.90.00 H.
S.
Code 9201.10 9201.20 9201.90 9202.10 9202.90 9203.00 9204.10 9204.20 9205.10 9205.90 Cards, discs and rolls of heading 92.09 presented with an instruforming a part of sung HeadiNo.
92.01 92.02 92.03 92.04 92.05 901 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Kg Kg No.
SITC 898 240 00 898 250 00 898 260 00 898 291 00 898 299 00 898 910 00 898 920 00 Duty t 15% 15% 15% 15% 15% 15% 15% rsrr cal dions).
continued mechani; decoy calls nds.
echanisms for musical , m pes of all ki le tion Impor ng of this Chaptermp street organs, FIRST SCHEDULE exa r (fo s and pitch pi rts k Tariff DescripPercussion musical instruments (foexample, drums, xylophones, cymbals, castanets, maracas).
Musical instruments, the sound of which iproduced, or must be amplified, electrically (for example, organs, guitars, accor- Keyboard instruments, other than accordions - Other Musical boxes, fairground organs, mechanicalsinging birds, musical saws and othemusical instruments not falling within any other headiof all kinds; whistles, call horns and othemouth-blown sound signaling instruments.
- Musical boxes - Other Paboxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning for- Metronomes, tuning forks and pitch pipes - Mechanisms for musical boxes Tariff No.
9206.00.00 9207.10.00 9207.90.00 9208.10.00 9208.90.00 9209.10.00 9209.20.00 H.
S.
Code 9206.00 9207.10 9207.90 9208.10 9208.90 9209.10 9209.20 ng HeadiNo.
92.06 92.07 92.08 92.09 [Issue 1] 902 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg No.
SITC 898 930 00 898 940 00 898 950 00 898 960 00 898 970 00 898 990 00 or similar goods of plastics a firearm or presented with Duty t 15% 15% 15% 15% 15% 15% continued e with arms, unless mounted on XV, of base metal (Section XV), tion Impor es suitable for us FIRST SCHEDULE and accessories for the musical percussion caps, detonators, signalling flares); Other: Parts and accessories for the musical Parts and accessories for the musical Tariff Descrip- Musical instrument strings - -- Parts and accessories for pianos --instruments of heading 92.02 -- Partsinstruments of heading 92.03 --instruments of heading 92.07 -- Other h they are designed to be mounted (Chapter 90); Tariff No.
9209.30.00 9209.91.00 9209.92.00 9209.93.00 9209.94.00 9209.99.00 SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF of Chapter 36 (for example, er 39); opic sights or other optical devic H.
S.
Code 9209.30 9209.91 9209.92 9209.93 9209.94 9209.99 GoodsParts of general use, as defined if Note 2 to Section (ChaptArmoured fighting vehicles (heading 87.10); Telescthe firearm on whic ng This Chapter does not cover (a) (b) (c) (d) HeadiNo.
Notes.1.- 903 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number No.
SITC 891 121 00 891 121 90 891 120 00 891 129 00 891 140 00 891 311 00 Duty t 15% 15% 15% 15% 15% 15% , hygcn guns ect onl ces whiers for firi continued ng 93.07.
v milar devi shotguns and rifles, not include radio or radar apparatus of heading 85.26.
flame-throwers; grenade gned to proj ms of headiars): ; tion Impor nd pistols, other than those of a ces desi FIRST SCHEDULE et launchersrs s and the aro vers ng 93.03 or 93.04.
flares, pistols and revol Tariff Descrip- Artillery weapons, (for example,gnal Military weapons, other than revolvers, pistolhowitzers and mort-- Self-propelled -- Other - Rocklaunchers; torpedotubes and similar project- Other RevolheadiOther firearms and sioperate by the firing of an explosive charge (for example, sportingmuzzle-loading firearms, Very pistols and other devisiblank ammunition, captive-bolt humane killers, line-throwing guns).
- Muzzle-loading firearms Tariff No.
9301.11.00 9301.19.00 9301.20.00 9301.90.00 9302.00.00 9303.10.00 Bows, arrows, fencing foils or toys (Chapter 95); or Collectors pieces or antiques (heading 97.05 or 97.06).
H.
S.
Code 9301.11 9301.19 9301.20 9301.90 9303.10 (e) (f) In heading 93.06, the reference to parts thereof doesng 2.
HeadiNo.
93.01 93.02 9302.00 93.03 [Issue 1] 904 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Kg Kg Kg Kg Kg Kg No.
SITC 891 312 00 891 313 00 891 319 00 891 390 00 891 910 00 891 930 00 891 950 00 891 991 00 891 990 00 891 210 00 Duty t 15% 15% 15% 15% 15% 15% 15% 15% 15% 5% gnitoohs - 01 t mines, egun-rifles gr idge wads.
continued a tr t rion shot ons of war and o ginat nitnu lar muniti h , g shot and car g apons of heading 93.n tion Impornor example, spring, air or gas it or rifles of heading 93.03: r (f udi o FIRST SCHEDULEp s gs 93.01 to 93.04.
r arms n es and simi e hguns, including comb eof, incl t Other: Tariff Descrip Oshot- Other sporting, hunting or target-shooting rifles Other guns and pistols, truncheons), excluding those of heading 93.07.
Parts and accessories of articles of headi- Of shotguns- Bombs, grenades, torpedoes,missilparts thereof; cartridges and other ammunition and projectiles and parts thercaptive-bolt humane killers and parts thereof - - Other - Of revolvers or pistols -- Shotgun barrels -- Other -- Of military we-- Other - Cartridges for riveting or similar tools or for Tariff No.
9303.20.00 9303.30.00 9303.90.00 9304.00.00 9305.10.00 9305.21.00 9305.29.00 9305.91.00 9305.99.00 9306.10.00 H.
S.
Code 9303.20 9303.30 9303.90 9305.10 9305.21 9305.29 9305.91 9305.99 9306.10 ng HeadiNo.
93.04 9304.00 93.05 93.06 905 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg No.
SITC 891 220 00 891 230 00 891 243 00 891 290 00 891 130 00 Duty t 15% 15% 15% 15% 15% cheval-glasses (swing-mirrors)) of heading 70.09; thereof; air lances and continued s HTING FITTINGS, NOT ELSEWHERE SPECIFIED example, tion Impor and parts thereof rtridges and part a FIRST SCHEDULE gun c PREFABRICATED BUILDINGS Tariff Descrip - Shot gun pellets: -- Cartridges -- Other - Other cartridges- Other Swords, cutlasses, bayonets,similar arms and parts thereof and scabbards and sheaths therefor.
ing on the floor or ground (for SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES Tariff No.
9306.21.00 9306.29.00 9306.30.00 9306.90.00 9307.00.00 OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; H.
S.
Code 9306.21 9306.29 9306.30 9306.90 9307.00 CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; Mirrors designed for placArticles of Chapter 71; ng SIMILAR STUFFED FURNISHINGS; LAMPS AND LIG This Chapter does not cover (a) (b) (c) Headi No.
93.07 Notes.
1.- [Issue 1] 906 [Rev.
2012] CAP.
472 Customs and Excise 21 for eseare in 03 as 84.18; furniture specially e designed to be hung, to be ading 94.01, 94.02 or 94.
ction XV), or similar goods of plastics ng 85.18), of headings 85.19 to 85.
rations (other than electric garlands) such as Chncluding mirrors), marble or other stone or of any other e not to be classified in he continued 03), billiard tables or other furniture specially constructed s (i or freezing equipment of heading entioned headings even if they ar 01 to 94.03 are to be classified in those headings only if they es of heading 90.18 or dentists spittoons (heading 90.18); of apparatus of heading 85.18 (headi to parts of goods do not include references to sheets or slabs (whether or not FIRST SCHEDULE Note 2 to Section XV, of base metal (Ses er 85; rences e ines (heading 84.52); or lighting fittings (heading 95.
h 22) or of headings 85.25 to 85.28 (heading 85.29); er 39), or safes of heading 83.03; ure specially designed as parts of refrigerating or lighting fitting of Chapture specially designed as part described in heading 94.04, presented separately, ar Parts of general use as defined in(ChaptFurnitdesigned for sewing macLampsFurnit(heading 85.Articles of heading 87.14;Dentists chairs incorporating dental appliancArticles of Chapter 91 (for example, clocks and clock cases); or Toy furniture or toy lampsgames (heading 95.04), furniture for conjuring tricks or decolanterns (heading 95.05).
Cupboards, bookcases, other shelved furniture and unit furniture; Seats and beds.
In headings 94.01 to 94.03 refcut to shape but not combined with other parts) of glasmaterial referred to in Chapter 68 or 69.
Goodsparts of goods.
(d) (e) (f) (g) (h) (i) (j) (k) The articles (other than parts) referred to in headings 94.designed for placing on the floor or ground.
The following are, however, to be classified in the above-mfixed to the wall or to stand one on the other (a) (b) (a) (b) 2.- 3.- 907 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Number Number Number Kg No.
SITC 821 110 00 821 120 00 821 140 00 821 150 00 821 130 00 821 161 00 821 169 00 821 171 00 821 179 00 821 180 00 821 190 00 Duty t means buildings which are finished in the 25% 25% 25% 25% 35% 35% 35% 25% 25% 25% 25% continued led on site, such as housing or worksite accommodation, prefabricated buildingsriable height adjustment tion Impor FIRST SCHEDULE s other than garden seats or camping s of cane, osier, bamboo or similar Tariff DescripSeats (other than those of heading 94.02),whether or not convertible into beds, and parts thereof.
- Seats of a kind used for aircraft - Seats of a kind used for motor vehicles - Swivel seats with va- Seatequipment, convertible into beds - Seatmaterials - Other seats, with wooden frames: -- Upholstered -- Other - Other seats, with metal frames: -- Upholstered -- Other - Other seats - Parts ng 94.06, the expression ops, sheds, garages or similar buildings.
Tariff No.
9401.10.00 9401.20.00 9401.30.00 9401.40.00 9401.50.00 9401.61.00 9401.69.00 9401.71.00 9401.79.00 9401.80.00 9401.90.00 ls, sh oH.
S.
Code 9401.10 9401.20 9401.30 9401.40 9401.50 9401.61 9401.69 9401.71 9401.79 9401.80 9401.90 For the purposes of headifactory or put up as elements, presented together, to be assemboffices, schong 4.- HeadiNo.
94.01 [Issue 1] 908 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Number Number No.
SITC 872 410 00 872 411 90 872 419 10 872 419 90 821 310 00 821 390 00 821 510 00 821 530 00 Duty t % 25% 25% Free 25% 35% 35% 5 35% 3 continued milar chairs, having as both reclining and l tion Impor rbers or similar chairs and parts a FIRST SCHEDULE l beds with mechanical fittings a Tariff DescripMedical, surgical, dental or veterinary furniture (for example, operating tables,examination tables, hospital beds with mechanical fittings, dentists chairs); barbers chairs and sirotating as welelevating movements; parts of the foregoing articles.
- Dentists, bthereof Other: hospitOther furniture and parts thereof.
--- Dentists chairs parts thereof --- Other - --- Operating tables, examination tables and --- Other - Metal furniture of a kind used in offices - Other metal furniture - Wooden furniture of a kind used in offices - Wooden furniture of a kind used in the kitchen 00.
04.
30 Tariff No.
9402.10.10 9402.10.90 9402.90.10 9402.90.90 4 9403.10.00 9403.20.00 9403.30.00 904.
304H.
S.
Code 9402.10 9402.90 9403.10 9403.20 9403.30 9 ng HeadiNo.
94.02 94.03 909 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Kg Kg Kg Kg Number Number Number Kg No.
SITC 821 550 00 821 590 00 821 710 00 821 790 00 821 800 00 821 210 00 821 230 00 821 250 00 821 270 00 821 290 00 Duty t 35% 35% 35% 35% 35% 25% 25% 25% 15% 25% e al or of continued cles of bedding and any materi or example, mattresses, th springs or stuffed orer or plastics, whether or not tion Imporiture of a kind used in th FIRST SCHEDULE ows) fitted wiMattress: Tariff Descrip- Wooden furnbedroom - Other wooden furniture - Furniture of plastics - Furniture of other materials, including cane, osier, bamboo or similar materials - Parts Mattress supports; artisimilar furnishing (fquilts, eiderdowns, Cushions, pouffes and pillinternally fitted with cellular rubber or plastics, whether or not covered.
- Mattress supports - -- Of cellular rubbcovered -- Of other materials - Sleeping bags - Other Tariff No.
9403.50.00 9403.60.00 9403.70.00 9403.80.00 9403.90.00 9404.10.00 9404.21.00 9404.29.00 9404.30.00 9404.90.00 H.
S.
Code 9403.50 9403.60 9403.70 9403.80 9403.90 9404.10 9404.21 9404.29 9404.30 9404.90 ng HeadiNo.
94.04 [Issue 1] 910 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg No.
SITC 813 110 00 813 130 00 894 410 00 813 151 00 813 152 00 813 159 00 813 172 00 813 173 00 813 174 00 813 179 00 Duty t 25% 25% 25% 15% 5% 25% 25% 15% 5% 15% ed xed light y fi continued fittings including e of a kind usstock lanterns hos ng a permanentluded.
tion Impor cl n FIRST SCHEDULEd or ie ing fittings, excluding t Tariff DescripLamps and lighting searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, havisource, and parts thereof not elsewhere specifi- Chandeliers and other electric ceiling or wall lightfor lighting public open spaces or thoroughfares - Electric table, desk, bedside or floor-standing lamps - Lighting sets of a kind used for Christmastrees --- street lamps --- Locomotive and railway --- Other - Non-electrical lamps and lighting fittings --- Oil burning hurricane lamps --- Pressure lamps --- Locomotive and railway rolling stock lanterns --- Other 0000.
.
0012.
.
5500 Tariff No.
44 9405.30.00 9405.40.20 9405.40.90 9405.50.10 9405.50.20 9405.50.30 9405.50.90 99 9405.40.10 0012.
.
550044H.
S.
Code 99 9405.30 9405.40 9405.50 ng HeadiNo.
94.05 911 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Kg Kg Kg Kg Kg Kg Kg No.
SITC 813 200 00 813 171 00 813 910 00 813 920 00 813 990 00 811 010 00 811 090 00 Duty t 25% 5% 15% 15% 15% Free 25% continued cut to length but not made up into fishing lines, of Chapter ISITES; PARTS AND ACCESSORIES THEREOF tion Impor FIRST SCHEDULE Tariff DescripParts: - Illuminated signs, illuminated name-platesand the like - - Of glass --- Glass chimneys for lamps and lanterns --- Glass for lamps and lighting fittings -- Of plastics -- Other Prefabricated buildings.
--- Green houses, cold rooms --- Other Tariff No.
9405.60.00 9405.91.10 9405.91.20 9405.92.00 9405.99.00 9406.00.10 9406.00.90 H.
S.
Code 9405.60 9405.91 9405.92 9405.99 9406.00 CHAPTER 95 TOYS, GAMES AND SPORTS REQUChristmas tree candles (heading 34.06); Fireworks or other pyrotechnic articles of heading 36.04;Yarns, monofilament, cords or gut or the like for fishing,39, heading 42.06 or Section XI; Sports bags or other containers of heading 42.02, 43.03 or 43.04; ng This Chapter does not cover (a) (b) (c) (d) HeadiNo.
94.06 Notes.1.- [Issue 1] 912 [Rev.
2012] CAP.
472 Customs and Excise or sports headgear of 03); or gases (heading 84.21),control apparatus (heading ccording to their constituent Chapter 64, semi-precious stones (natural, synthetic or ates attached) of k continued ller s02), or parts thereof (heading 66.
of base metal (Section XV), or similar goods of plastics heading 85.04) or radio remote heir means of propulsion (Chapter 44 for such articles made machinery and apparatus for liquids or ts, mittens and mitts (classified ae or ro ltured pearls, precious or er 89), u FIRST SCHEDULE textiles, of Chapter 61 or 62; boats, sailboards or land craft, of Chapter 63; r sports or outdoor games (heading 90.04); f or other toys, of heading 70.18; er 93; ich natural or c her than skating boots with ic er 65; er 39); Sports clothing or fancy dress, oTextile flags or bunting, or sails for Sports footwear (otChaptWalking-sticks, whips, riding-crops or the like (heading 66.Unmounted glass eyes for dollsParts of general use, as defined in Note 2 to Section XV,(ChaptBells, gongs or the like of heading 83.06; Pumps for liquids (heading 84.13), filtering or purifying electric motors (heading 85.01), electric transformers (85.26); Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; Childrens bicycles (heading 87.12); Sports craft such as canoes and skiffs (Chaptof wood); Spectacles, goggles or the like, foDecoy calls or whistles (heading 92.08); Arms or other articles of ChaptElectric garlands of all kinds (heading 94.05); or (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (No) Racket strings, tents or other camping goods, or glovematerial).
This Chapter includes articles in whreconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
2.- 913 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise er of is Chapt h Unit Quantity Kg Number Kg Kg Kg Kg Kg Number No.
articles of th SITC 894 210 00 894 220 00 894 231 00 894 239 00 894 241 00 894 242 00 894 243 00 894 251 00 Duty t principally wit 25% 25% 25% 25% 25% 25% 25% 25% s continued heir design, shape or constituent material, are identifiable as (scale) model cessories therefor, e (classification in their own appropriate heading).
tion Impor FIRST SCHEDULEries which are suitable for use solely or cesso ed toys designed to be ridden by , whether or not dressed Tariff DescripWheelchildren (for example, tricycles, scooters, pedal cars); dolls carriages.
Dolls representing only human beings.
- Dolls- Parts and accessories: -- Garments and acfootwear and headgear -- Other Other toys; reduced-sizand similar recreational models, working or not; puzzles of all kinds.
- Electric trains, including tracks, signals and other accessories therefor - Reduced-size (scale) model assembly kits, whether or not working models, excluding those of subheading 9503.10 - Other construction sets and constructional toys -- Stuffed Tariff No.
9502.10.00 9502.91.00 9502.99.00 9503.10.00 9503.20.00 9503.30.00 9503.41.00 03 does not cover articles which, on account of tH.
S.
Code 9501.00 9501.00.00 9502.10 9502.91 9502.99 9503.10 9503.20 9503.30 9503.41 Subject to Note 1 above, parts and acare to be classified with those articles.
Heading 95.intended exclusively for animals, e.g., pet toys ng 3.- 4.- HeadiNo.
95.01 95.02 95.03 [Issue 1] 914 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Kg Number Number Number Number Kg Kg Number Number Number No.
SITC 894 259 00 894 260 00 894 270 00 894 291 00 894 292 00 894 299 00 894 310 00 894 330 00 894 350 00 894 371 00 894 379 00 Shs.
Duty t set 25% 25% 25% 25% 25% 25% 25% 25% 25% 15% Per 30.00 or 25% e games, continued equipment.
ble or parlour tion Impor operated by coins, banknotes FIRST SCHEDULE Tariff Descripmotor Articles for funfair, taincluding pintables, billiards, special tables for casino games and automatic bowling alley equipment.
receiver - Other games, (paper currency), discs or other similar articles, other than bowling alley--- Playing card designs printed on black centreboard, for manufacture into completsets Other -- Other - Toy musical instruments and apparatus - Puzzles - Other toys, put up in sets or outfits - Other toys and models, incorporating a - Other - Video games of a kind used with a television - Articles and accessories for billiards - Playing cards --- Tariff No.
9503.49.00 9503.50.00 9503.60.00 9503.70.00 9503.80.00 9503.90.00 9504.10.00 9504.20.00 9504.30.00 9504.40.10 H.
S.
Code 9503.49 9503.50 9503.60 9503.70 9503.80 9503.90 9504.10 9504.20 9504.30 9504.40 9504.40.90 ng HeadiNo.
95.04 915 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Kg Kg Pair Kg Kg Number Number Number Number Kg No.
SITC 894 390 00 894 450 00 894 490 00 894 731 00 894 732 00 894 739 00 894 741 00 894 749 00 894 751 00 894 752 00 894 759 00 Duty t 25% 25% 25% 15% 15% 15% 15% 15% 15% 15% 15% la nment continued ed or included ecifis.
her snow-ski equipment: her golf equipment: tion Impor FIRST SCHEDULE r-skis, surf-boards, sailboards and cal exercise, gymnastics, athletics, e Tariff Descrip- Other Festive, carnival or other entertaiarticles, including conjuring tricks and novelty jokes.
- Articles for Christmas festivities - Other Articles and equipment for generphysiother sports (including table- tennis) or outdoor games, not spelsewhere in this Chapter; swimming pools and paddling pool- Snow-skis and ot-- Skis -- Ski-fastenings (ski-bindings) -- Other - Watother water-sport equipment: -- Sailboards -- Other - Golf clubs and ot-- Clubs, complete -- Balls -- Other Tariff No.
9504.90.00 9505.10.00 9505.90.00 9506.11.00 9506.12.00 9506.19.00 9506.21.00 9506.29.00 9506.31.00 9506.32.00 9506.39.00 H.
S.
Code 9504.90 9505.10 9505.90 9506.11 9506.12 9506.19 9506.21 9506.29 9506.31 9506.32 9506.39 ng HeadiNo.
95.05 95.06 [Issue 1] 916 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Number Number Number Number Number Number Pair Kg Number Number Number Number No.
SITC 894 791 00 894 761 00 894 769 10 894 769 90 894 792 00 894 793 00 894 794 00 894 720 00 894 780 00 894 799 10 894 799 20 894 799 30 894 799 90 Duty t 15% 5% 5% 15% 5% 15% 15% 15% 15% 15% 15% 5% 15% continued hletics hether or not strung t tion Impor FIRST SCHEDULE s with skates attached , other than golf balls and table-tennis Tariff Descrip Other: Other - Articles and equipment for table-tennis - Tennis, badminton or similar rackets, whether or not strung: -- Lawn-tennis rackets, w--- Squash rackets --- Other - Ballsballs: -- Lawn-tennis balls -- Inflatable -- Other - Ice skates and roller skates, including skating boot- -- Articles and equipment for general physical exercise, gymnastics or a- --- Cricket pads --- Football bladders --- Hockey sticks --- Other Tariff No.
9506.40.00 9506.51.00 9506.59.10 9506.59.90 9506.61.00 9506.62.00 9506.69.00 9506.70.00 9506.91.00 9506.99.10 9506.99.20 9506.99.30 9506.99.90 H.
S.
Code 9506.40 9506.51 9506.59 9506.61 9506.62 9506.69 9506.70 9506.91 ng Headi No.
9506.99 917 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Kg Number Number Number Kg Kg No.
SITC 894 711 00 894 712 00 894 713 00 894 719 10 894 719 90 894 610 00 894 690 00 Duty t % 5 15% 15% 15% 25% 15% 2 25% continued ng requisites.
tion Impor rcuses and travelling menageries FIRST SCHEDULE Tariff DescripFishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (otherthan those of heading 92.08 or 97.05) and similar hunting or shootiOther Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres.
- Fishing rods - Fish-hooks, whether or not snelled - Fishing reels - --- Artificial flies --- Other - Travelling ci- Other 00.
01.
80 Tariff No.
9507.90.10 9507.90.90 5 9507.10.00 9507.20.00 9507.30.00 99508.90.00 01.
80H.
S.
Code 5 9507.10 9507.20 9507.30 9 9508.90 ng 80.
HeadiNo.
5 95.07 9507.90 9 [Issue 1] 918 [Rev.
2012] CAP.
472 Customs and Excise 18); corozo and drawing pens (heading 90.17), ical means rials of a kind used for carving (for example, continued of base metal (Section XV), or similar goods of plastics e or other parts of carving or moulding materials; heading 96.01 or (heading 90.03), mathematmedical, surgical or veterinary purposes (heading 90.
handles or other parts of such articles; FIRST SCHEDULE ed amber and agglomerated meerschaum, jet and mineral substitutes for jet.
vegetable or mineral carving material CHAPTER 96 MISCELLANOUS MANUFACTURED ARTICLES er 39); Pencils for cosmetic or toilet uses (Chapter 33); Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); Imitation jewellery (heading 71.17); Parts of general use, as defined in Note 2 to Section XV,(ChaptCutlery or other articles of Chapter 82 with handles 96.02 applies, however, to separately presented Articles of Chapter 90 (for example, spectacle frames brushes of a kind specialised for use in dentistry or for Articles of Chapter 91 (for example, clock or watch cases); Musical instruments or parts or accessories thereof (Chapter 92); Articles of Chapter 93 (arms and parts thereof); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); Articles of Chapter 95 (toys, games, sports requisites); or Works of art, collectors pieces or antiques (Chapter 97).
Hard seeds, pips, hulls and nuts and similar vegetable matdom);Amber, meerschaum, agglomerat This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) In heading 96.02 the expression (a) (b) Notes.1.- 2.- 919 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise l or of a for such Unit Quantity Kg Kg Kg No.
SITC 899 111 00 899 119 00 899 190 00 ies only to unmounted knots and ural or cultured pearls, or precious Duty t of nat 25% 25% 25% 15, remain classified in the Chapter whether orn r, headings 96.01 to 96.06 and 96.15 include articles resins e continued are ready for incorporation without division in brooms or trimming to shape at the top, to render them readyn.
r broom or brush making appl.
Howevstones (natural, synthetic or reconstructed), precious metticles of wax, of ses as 01 to 96.06 or 96.
e or mineral carving l or metal clad with precious metal, tion Impor a carved arling pastes, and other moulded FIRST SCHEDULE met al and articles of these materials; , of natural gums or natural n Tariff DescripWorked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).
- Worked ivory and articles of ivory - Other Worked vegetablmaterimoulded orstearior of modelor carved articles, not elsewhere specified or included; worked, unhardened gelati(except gelatin of heading 35.03) and articles of unhardened gelati Tariff No.
9601.10.00 9601.90.00 9602.00.00 ed wholly or partly of precious H.
S.
Code 9601.10 9601.90 9602.00 In heading 96.03 the expression prepared knots and tufts fotufts of animal hair, vegetable fibre or other material, which brushes, or which require only such further minor procesincorporation.
Articles of this Chapter, other than those of headings 96.not composor semi-precious stones (natural, synthetic or reconstructed)in which natural or cultured pearls, precious or semi-precious metal clad with precious metal constitute only minor constituents.
ng 3.- 4.- HeadiNo.
96.01 96.02 [Issue 1] 920 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Number Number Number Number Number No.
SITC 899 721 00 899 722 00 899 723 00 899 724 00 899 725 00 899 727 00 Duty t 25% 25% 25% 25% 25% 15% se , hair al-plat continued ush making; paint pads hes, consisting of twigs or , including dent of subheading 9603.30); tion Impor FIRST SCHEDULE distemper, varnish or similar brushes tuting parts of machines, appliances oom or br, Tariff DescripBrooms, brushes (including brushes constior vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tuftfor brand rollers; squeegees (other than roller squeegees).
- Brooms and brusother vegetable materials bound together, with or without handles - Tooth brushes, shaving brushesbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person,including such brushes constituting parts ofappliances: -- Tooth brushesbrushes -- Other - Artists brushes, writing brushes and similarbrushes for the application of cosmetics - Paint(other than brushespaint pads and rollers - Other brushes constituting parts ofmachines, appliances or vehicles Tariff No.
9603.10.00 9603.21.00 9603.29.00 9603.30.00 9603.40.00 9603.50.00 H.
S.
Code 9603.10 9603.21 9603.29 9603.30 9603.40 9603.50 ng HeadiNo.
96.03 921 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Number Number Number Number Kg Kg Kg Kg No.
SITC 899 729 10 899 729 20 899 729 30 899 729 90 899 811 00 899 819 00 831 997 00 899 831 00 899 832 00 899 833 00 899 839 00 Duty t 15% 25% 25% 25% 25% 25% 25% 15% 25% 25% 25% continued g.
n and riddles eani l, not covered with textile tion Impor for personal toilet, sewing or FIRST SCHEDULE sets Tariff DescripOther Buttons: - --- Prepared knots and tufts for brooms or brush making --- Hand operated mechanical floor sweepers --- Feather dusters --- Other Hand sieves and hand riddles.
--- Household seives--- Other Travel shoe or clothes clButtons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.
- Press-fasteners, snap-fasteners and press-studs and parts therefor - -- Of plastics, not covered with textile material-- Of base metamaterial -- Other Tariff No.
9603.90.10 9603.90.20 9603.90.30 9603.90.90 9604.00.10 9604.00.90 9605.00.00 9606.10.00 9606.21.00 9606.22.00 9606.29.00 H.
S.
Code 9603.90 9604.00 9606.10 9606.21 9606.22 9606.29 ng HeadiNo.
96.04 96.05 9605.00 96.06 [Issue 1] 922 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Number Kg Kg Kg Kg Kg Number Number Number No.
SITC 899 841 00 899 849 00 899 851 00 899 859 00 899 860 00 895 211 00 895 212 00 895 213 00 895 214 00 Duty t 25% 15% Free Free Free 35% 25% 25% 25% dn ng slidi continued kers; fountai opelling or ncluding caps and scoops of base metal tion Impor ders; parts (i FIRST SCHEDULE stylograph pens and other pens; tipped and other porous-tipped pens ous-tipped pens and mar Tariff Descrip - Button moulds and other parts of buttons; button blanks--- Button blanks --- Other Slide fasteners and parts thereof.
- Slide fasteners: -- Fitted with chain -- Other - Parts Ball point pens; felt tipped and otherporpens,duplicating stylos; prpencils; pen-holders, pencil-holders ansimilar holclips) of the foregoing articles, other thanthose of heading 96.09.
- Ball point pens - Feltand markers - Fountain pens, stylograph pens and other pens: -- Indian ink drawing pens-- Other Tariff No.
9606.30.10 9606.30.90 9607.11.00 9607.19.00 9607.20.00 9608.10.00 9608.20.00 9608.31.00 9608.39.00 H.
S.
Code 9606.30 9607.11 9607.19 9607.20 9608.10 9608.20 9608.31 9608.39 ng Headi No.
96.07 96.08 923 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Number Number Kg Number Kg Kg Kg Kg Kg Kg No.
SITC 895 215 00 895 216 00 895 217 00 895 220 00 895 219 10 895 219 90 895 231 00 895 232 00 895 233 00 895 239 10 895 239 90 Duty t 25% 25% 25% 15% Free 25% Per 100 Shs.
50.00 or 25% 15% 25% 15% 25% gn continued pencil leads, pastels, tion Imporiding pencils l point pens, comprising the ball nd nib points FIRST SCHEDULE g charcoals, writing or drawing n Tariff DescripOther: Other - Propelling or sl- Sets of articles from two or more of the foregoing subheadings - Refills for balpoint and ink-reservoir - -- Pen nibs a--- Pressure points for ball point pens --- Other Pencils (other than pencils of headi96.08), crayons,drawichalks and tailors chalks.
- Pencils and crayons, with leads encased in a rigid sheath - Pencil leads, black or coloured --- Of graphite --- Other - --- Writing or drawing chalk --- Other Tariff No.
9608.40.00 9608.50.00 9608.60.00 9608.91.00 9608.99.10 9608.99.90 9609.10.00 9609.20.10 9609.20.90 9609.90.10 9609.90.90 H.
S.
Code 9608.40 9608.50 9608.60 9608.91 9608.99 9609.10 9609.20 9609.90 ng HeadiNo.
96.09 [Issue 1] 924 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Number Number Number Number Number Kg No.
SITC 895 920 00 895 930 00 895 941 00 895 942 00 899 331 00 899 332 00 899 338 00 899 350 00 5.00 5.00 Duty t Shs.
Shs.
25% 25% 15% 25% Each or 25% Each or 25% 25% 25% enht ons, dna , s pressi pm continued mat ng is vi gni her lighters, whether rebmus and ot n tion Imporr o boards, with writing or drawing gni FIRST SCHEDULEl and aes , et garette lighter Tariff DescripSlates surfaces, whether or not framed.
alike (including devices for printing or embossing labels), designed for operating ithe hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks Typewriter or similar ribbons, inked or otherwise prepared for giwhether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
Cior not mechanical or electrical, and parts thereof other than flints and wicks.
D - Ribbons - Ink-pads.
- Pocket lighters, gas fuelled, non-refillable - Pocket lighters, gas fuelled, refillable - Other lighters - Parts Tariff No.
9610.00.00 9611.00.00 9612.10.00 9612.20.00 9613.10.00 9613.20.00 9613.80.00 9613.90.00 H.
S.
Code 9611.00 9612.10 9612.20 9613.10 9613.20 9613.80 9613.90 ng HeadiNo.
96.10 9610.00 96.11 96.12 96.13 925 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise of Unit Quantity Number Kg Kg Kg Kg Kg Kg No.
SITC 899 371 00 899 379 00 899 891 00 899 892 00 899 899 00 899 870 00 899 820 00 Duty t 25% 25% 25% 25% 25% 15% 25% g 85.16, n continued s, hair-curlers and efor; powder-puffs p ers, and parts thereof.
d tion Impor FIRST SCHEDULE garette hol Tariff Descripgar or ci Smoking pipes (including pipe bowls) and ci- Pipes and pipe bowls - Other Combs, hair-slides and the like; hairpins, curling pins, curling grithe like, other than those of headiand parts thereof.- Combs, hair-slides and the like: -- Of hard rubber or plastics -- Other - Other Scent sprays and similar toilet sprays, and mounts and heads therand pads for the application of cosmetics or toilet preparations.
- Scent sprays and similar toilet sprays, and mounts and heads therefor - Powder-puffs and pads for the application of cosmetics or toilet preparations Tariff No.
9614.20.00 9614.90.00 9615.11.00 9615.19.00 9615.90.00 9616.10.00 9616.20.00 H.
S.
Code 9614.20 9614.90 9615.11 9615.19 9615.90 9616.10 9616.20 ng HeadiNo.
96.14 96.15 96.16 [Issue 1] 926 [Rev.
2012] CAP.
472 Customs and Excise of Unit Quantity Kg Kg Kg Kg No.
07; SITC 899 971 00 899 972 00 899 979 00 899 880 00 Duty t 25% 25% 15% 15% splays as (heading 59.07) except if they may be classified continued ed canv ry (stamped paper) or the like, of heading 49.
tion Importh cases; parts thereof other or semi-precious stones (headings 71.01 to 71.03).
FIRST SCHEDULE te wi e Tariff DescripVacuum flasks and other vacuum vessels, complthan glass inners.
--- Vacuum flasks --- Other vacuum vessels --- Parts Tailors dummies and other lay figures; automata and other animated diused for shop window dressing.
Tariff No.
9617.00.10 9617.00.20 9617.00.90 9618.00.00 SECTION XXI WORKS OF ART, COLLECTORS PIECES AND ANTIQUES CHAPTER 97 WORKS OF ART, COLLECTORS PIECES AND ANTIQUES , natural or cultured, or precious H.
S.
Code 9617.00 9618.00 Unused postage or revenue stamps, postal stationeTheatrical scenery, studio back-cloths or the like, of paintin heading 97.06; or Pearls ng This Chapter does not cover (a) (b) (c) HeadiNo.
96.17 96.18 Notes.1.- 927 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise o tive of Unit Quantity Number Kg Number Number means impressionsNo.
SITC 896 110 00 896 120 00 896 200 00 896 300 00 e articles.
Frames which are not ofDuty t 15% 15% 15% 15% mechanical or photomechanical process.
lue normal to thos a continued or works of conventional craftsmanship of a commercial of a vve plaques.
several plates wholly executed by hand by the artist, irrespecer are to be classified in this Chapter and not in any other ilar decorative plaques, engravings, prints or lithographs are t than drawings of d pastels, executed nufactured articles; original engravings, prints and lithographs other tion Impor FIRST SCHEDULE sculptures and statuary, in any articles of this Chaptngs, drawings anng 49.06 and other than hand-painted employed by him, but not including any Tariff DescripPaintientirely by hand,headior hand-decorated macollages and similar decorati- Paintings, drawings and pastels - Other Original engravings, prints and lithographs.
Original material.
00.
00.
20 Tariff No.
7 06 does not apply to articles of the preceding headings of this Chapter.
hose articles, provided they are of a kind and 9701.10.00 9701.90.00 99703.00.00 er of the Nomenclature.
00.
20 Subject to Notes 1 to 3 above,ChaptHeading 97.7H.
S.
Code 9701.10 9701.90 9 For the purposes of heading 97.02, the expression produced directly, in black and white or in colour, of one or of of the process or of the material Heading 97.03 does not apply to mass-produced reproductions character, even if these articles are designed or created by artists.
(a) (b) Frames around paintings, drawings, pastels, collages or simbe classified with ta kind or of a value normal to the articles referred to in this Note are to be classified separately.
ng 20.
HeadiNo.
72.- 3.- 4.- 5.- 97.01 9 97.03 9703.00 [Issue 1] 928 [Rev.
2012] CAP.
472 Customs and Excise of of Unit Quantity Kg Kg Kg Unit Quantity Units Units No.
No.
only.
SITC 896 400 00 896 500 00 896 600 00 SITC 999 990 90 999 999 99 Duty Duty tt 15% 15% 15% Free Free Free stamp- continued the National Nomenclature for internal purposeson Services tion Impor tion Impor FIRST SCHEDULE ons and collectors pieces of CHAPTER 99 SERVICES e or revenue stamps,ng 49.07 es of an age exceeding one and gambling services qu Tariff DescripPostagpostmarks, first-day covers, postalstationery (stamped paper), and the like,used or unused, other than those of headiCollectizoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic ornumismatic interest.
Antihundred years.
Tariff DescripTelecommunicati- Mobile cellular phone services - Other Casino Tariff No.
9704.00.00 9705.00.00 9706.00.00 Tariff No.
9910.10.00 9910.90.00 9911.10.00 CHAPTER 98 (RESERVED FOR SPECIAL USES BY CONTRACTING PARTIES) H.
S.
Code H.
S.
Code 9910.10 9910.90 ng ONAL NOTES The items listed in this Chapter have been inserted in ng HeadiNo.
97.04 9704.00 97.05 9705.00 97.06 9706.00 NATI HeadiNo.
99.10 99.11 9911.10 929 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise SECOND SCHEDULE [Section 17, Act No.
10 of 1988, Act No.
8 of 1989, L.N.
349/1994, Act No.
6 of 1994, s.
13, L.N.
383/1994, Act No.
8 of 1995, s.
3, L.N.
117/1996, Act No.
8 of 1997, s.
14, L.N.
159/1997, L.N.
347/1997, Act No.
5 of 1998, s.
13, L.N.
12/1998, L.N.
58/1998, L.N.
119/1998, L.N.
12/1999, L.N.
33/1999, L.N.
48/1999, L.N.
109/1999, L.N.
136/1999, L.N.
184/1999, Act No.
4 of 1999, s.
14, L.N.
65/2000, Act No.
9 of 2000, s.
17, Act No.
4 of 2004, s.
24.] SUSPENDED DUTIES Suspended Duty Tariff No.
Tariff Description Amount Provided 2710.00.21 Aviation spirit (gasoline).
Per 1000 L.
@ 20 deg.
C Shs.
750.00 2710.00.22 Motor spirit (gasoline), Per 1000 L.
@ 20 deg.
C Shs.
premium.
750.00 2710.00.23 Motor spirit (gasoline), Per 1000 L.
@ 20 deg.
C Shs.
regular.
750.00 2710.00.24 Jet fuel, spirit type.
Per 1000 L.
@ 20 deg.
C Shs.
750.00 2710.00.25 Special boiling point spirit Per 1000 L.
@ 20 deg.
C Shs.
and white spirit.
750.00 2710.00.29 Other light petroleum oils Per 1000 L.
@ 20 deg.
C Shs.
and preparations.
750.00 2710.00.31 Jet fuel (kerosene type).
Per 1000 L.
@ 20 deg.
C Shs.
750.00 2710.00.32 Kerosene.
Per 1000 L.
@ 20 deg.
C Shs.
750.00 2710.00.39 Other medium petroleum Per 1000 L.
@ 20 deg.
C Shs.
oils and preparations.
750.00 2710.00.41 Diesel oil (industrial, heavy, Per 1000 L.
@ 20 deg.
C Shs.
black, for low speed marine 750.00 and stationary engines).
2710.00.42 Gas oil (automotive, light, Per 1000 L.
@ 20 deg.
C Shs.
amber, for high speed 750.00 engines).
2710.00.43 Other gas oil.
Per 1000 L.
@ 20 deg.
C Shs.
750.00 2710.00.44 Residual fuel oils (marine, Per 1000 L.
@ 20 deg.
C Shs.
furnace and similar fuel oils) 750.00 of 125 centistokes (cSt).
2710.00.45 Residual fuel oils of 180 Per 1000 L.
@ 20 deg.
C Shs.
centistokes (cSt).
750.00 2710.00.46 Residual fuel oils of 280 Per 1000 L.
@ 20 deg.
C Shs.
centistokes (cSt).
750.00 2710.00.47 Other residual fuel oils.
Per 1000 L.
@ 20 deg.
C Shs.
750.00 [Issue 1] 930 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULE [Act No.
10 of 1980, s.
2, Act No.
1 of 1982, s.
2, Act No.
14 of 1982, s.
11, Act No.
8 of 1983, s.
7, Act No.
13 of 1984, s.
8, Act No.
19 of 1984, Sch, Act No.
8 of 1985, s.
6, Act No.
10 of 1986, s 10, Act No.
10 of 1987, s.
8, Act No.
8 of 1989, s.
8, Act No.
10 of 1990, s.
10, Act No.
8 of 1991, s.
34, Act No.
3 of 1992, s.
3, Act No.
9 of 1992, s.
15, Act No.
4 of 1993, s.
19, Act No.
6 of 1994, s.
14, Act No.
13 of 1995, s.
51, Act No.
8 of 1996, s.
9, Act No.
8 of 1997, s.
15, Act No.
5 of 1998, s.
14, Act No.
4 of 1999, s.
15, Act No.
9 of 2000, s.
18, Act No.
6 of 2001, s.
24, Act No.
7 of 2002, s.
18, Act No.
15 of 2003, s.
15, No.
4 of 2004, s.
25.] EXEMPTIONS FROM DUTY PART A SPECIAL EXEMPTIONS GOODS IMPORTED OR PURCHASED BEFORE CLEARANCE THROUGH THE CUSTOMS BY OR ON BEHALF OF PUBLIC BODIES, PRIVILEGED PERSONS AND INSTITUTIONS 1.
The President Goods for use by the President.
2.
The Kenya Armed Forces All goods, including materials, supplies, equipment, machinery and motor vehicles for the official use of the Kenya Armed Forces.
3 to 5.
Deleted by Act No.
8 of 1991, s.
34.
6.
Commonwealth and other Governments (1) Goods consigned to officers or men on board a naval vessel belonging to another Commonwealth Government for their personal use or for consumption on board such vessel.
(2) Goods for the use of any of the armed forces of any allied power.
7.
Diplomatic Privileges (1) Household and personal effects of any kind imported by entitled personnel or their dependants including one motor vehicle imported or purchased by them prior to clearance through customs within ninety days of their first arrival in Kenya, or such longer period, not exceeding three hundred and sixty days from the date of his arrival, as may be approved by the Treasury in specific cases, where the entitled personnel have not been granted an exemption under item 7(3) of Part A, on item 8(3) of Part B of this Schedule: Provided that this exemption shall apply to entitled personnel who may have arrived for a new contract notwithstanding their previous residential status in Kenya while in execution of another aid project, and provided that each contract is for a term of not less than two years.
(2) One motor vehicle which the Commissioner is satisfied is imported as a replacement for a motor vehicle originally imported under paragraph (1) which has been written off due to accident, fire or theft, subject to the Ministers written approval of such importation: Provided that customs duty shall be payable at the appropriate rate if the writen-off motor vehicle is disposed of locally.
931 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued (3) Goods for the official use of the United Nations or its specialized agencies or any Commonwealth high commission or of any foreign embassy, consulate or diplomatic mission.
(4) Goods for the use of a high official of the United Nations or its specialized agencies or a member of the diplomatic staff of any Commonwealth or foreign country, where specific provision for such exemption is made by the Minister responsible for foreign affairs.
(5) On first arrival in Kenya or within three months of that date, the household and personal effects, including one motor vehicle, of an employee of the United Nations or of its specialized agencies, a Commonwealth high commission, or a foreign embassy, consulate or diplomatic mission where the employee (a) is not engaged in any other business or profession in Kenya; and (b) has not been granted an exemption under item 8(1) and (2) of Part A or item 8(3) of Part B of this Schedule.
8.
Aid Agencies (1) Household and personal effects of any kind imported by entitled personnel or their dependants, including one motor vehicle imported and purchased by them prior to clearance through Customs, within ninety days of their first arrival in Kenya or such longer period, not exceeding three hundred and sixty days from the date of arrival, as may be approved by the Treasury in specific cases, where entitled personnel have not been granted an exemption under item 7(3) of Part A, or item 8(3) of Part B of this Schedule: Provided that the exemption under this paragraph shall apply (i) to entitled personnel who may have arrived for a new contract for a term of not less than two years notwithstanding their previous residential status in Kenya while in execution of another aid project; (ii) only once in every four years in respect of a motor vehicle where there is an ongoing project; (iii) to an additional motor vehicle where there is a bilateral agreement between the Government and an aid agency entered into prior to the 10th June, 1999.
(2) One motor vehicle which the Commissioner is satisfied is imported as a replacement of a motor vehicle originally imported under paragraph (1) which has been written off due to accident, fire or theft, subject to the Ministers written approval of such importation: Provided that customs duty shall be payable at the appropriate rate if the written-off motor vehicle is disposed of locally.
(3) Household and personal effects of any kind imported into Kenya by entitled personnel or their dependants within three months of their first arrival in Kenya or such longer period, not exceeding twelve months from arrival, as may be approved by the Treasury in specific cases, where the entitled personnel or their dependants have not been granted an exemption under item 7(3) of Part A, or item 8(3) of Part B, of this Schedule.
[Issue 1] 932 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued (4) One motor vehicle imported or purchased prior to clearance through customs by the entitled personnel within three months of their first arrival in Kenya, or such longer period, not exceeding twelve months from arrival, as may be approved by the Treasury in specific cases, where the entitled personnel have not been granted an exemption under item 7 (3) of Part A, or item 8 (3) of Part B, of this Schedule.
(5) One motor vehicle which the Commissioner is satisfied is imported as a replacement for another motor vehicle originally imported under paragraph (4) and which has been written off due to accident, fire or theft, where the Ministers written approval of importation is obtained: Provided that customs duty at the appropriate rate will be payable if any of the goods referred to in paragraphs 1 to 5 of this item are disposed of locally unless they are sold to persons or a body entitled to purchase such goods without the payment of duty.
9.
The East African Development Bank Goods and equipment imported by the East African Development Bank for its official use.
10.
The War Graves Commission Goods, including official vehicles but not including office supplies and equipment and the property of the Commissions staff, for the establishment and maintenance of war cemeteries by the Commonwealth War Graves Commission.
11.
The British Council Goods for use by the British Council which are or will be a charge against the funds of the Council, not including goods for resale or for the personal use of the staff of the Council.
12.
Charitable Institutions (1) Goods, being bona fide gifts (excluding office equipment, stationery and office furniture) (a) which the Commissioner is satisfied are imported by or consigned to charitable organisations registered as such, or which are exempted from registration, by the Registrar of Societies under section 10 of the Societies Act (Cap.
108) or by the Non-Governmental Organizations Co-ordination Board under section 10 of the Non- Governmental Organizations Co-ordination Act, 1990 (No.
19 of 1990) and whose income is exempt from tax under paragraph 10 of the First Schedule to the Income Tax Act and approved by the Commissioner of Social Service for free distribution to poor and needy persons or for use in medical treatment or rehabilitation work in their institutions provided that the Treasury has given its approval in writing where the duty exceeds KSh.
500,000; (b) consigned to or imported by any organisation if the Commissioner is satisfied that they are for free donation to charitable organizations registered as such, or which are exempted from registration, by the Registrar of Societies under section 10 of the Societies Act or by the 933 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued Non-Governmental Organizations Co-ordination Board under section 10 of the Non-Governmental Organizations Co-ordination Act, 1990 and whose income is exempt from tax under paragraph 10 of the First Schedule to the Income Tax Act, and approved by the Commissioner of Social Services for free distribution to poor and needy persons or for use in medical treatment or rehabilitation work in their institutions provided that the Treasury has given its approval in writing where the duty exceeds KSh.
500,000; (c) including equipment, passenger motor vehicles, vessels and aircraft (excluding motor vehicles of a seating capacity of up to twenty-six persons), consigned to or imported by any organization, if the Commissioner is satisfied that they are for free donation to charitable organizations (i) registered by the Registrar of Societies under section 10 of the Societies Act (Cap.
108) or by the Non-Governmental Organizations Co-ordination Board under section 10 of the Non-Governmental Organizations Co-ordination Act, 1990; and (ii) whose income is exempt from tax under paragraph 10 of the first Schedule to the Income Tax Act (Cap.
470), and are approved by the Commissioner of Social Services for use by the charitable organizations in medical treatment, educational, religious or rehabilitation work, subject to the written approval of the Treasury where the duty exceeds 500,000 shillings; and the Commissioner shall make quarterly returns of all exemptions granted under this paragraph.
(2) Goods consigned to the St.
John Ambulance for use in its activities and for first aid training.
(3) (a) Goods consigned to the Kenya Red Cross for free distribution in relief work, subject to such limitations and conditions as the Commissioner may impose; and (b) equipment, motor vehicle and aircraft donated or purchased for alleviation of hardship or disaster, subject to such limitations and conditions as the Commissioner may impose, provided the Treasury has given its approval in writing where the duty exceeds KSh.
500,000.
(4) Articles of equipment not intended for resale and not including consumable stores or provisions, for use by the Mission to Seamen or other similar organizations approved for the purpose of this paragraph by the Minister, subject to such limitations and conditions as the Commissioner may impose.
(5) Foodstuffs, vehicles, equipment and other commodities imported for the National Freedom from Hunger Committee in Kenya exclusively for use in connexion with the official activities of the National Freedom from Hunger Campaign of Kenya.
(6) Deleted by Act No.
6 of 2001, s.
24.
13.
Religious Bodies Altar bread, communion wafers and sacramental wine, imported or purchased by, or for presentation to, any religious body for use in the conduct of religious services.
[Issue 1] 934 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued 14.
Deleted by Act No.
6 of 2001, s.
24.
15.
Disabled, Blind and Physical Handicapped Persons Materials, articles and equipment, including motor vehicles, which (a) are imported by and specially designed for sole use by disabled and physically handicapped persons; or (b) are intended for the educational, scientific or cultural advancement of blind persons for the use of an organization approved by the Government for the purpose of this exemption.
Provided that (i) the exemption in paragraph (a) shall only apply (AA) once in every four years; (BB) to a person who has not enjoyed another exemption under the provisions of this Act; (ii) paragraph (b) does not apply to motor vehicles.
16.
Deleted by Act No.
6 of 2001, s.
24.
17.
The Presidents Award Scheme Badges and record books for use exclusively in the Presidents Award Scheme.
18.
The Desert Locust Control Organisation and International Red Locust Control (1) Goods, including motor vehicles, scientific equipment, apparatus, chemicals, petroleum fuels and other materials imported by the Desert Locust Control Organisation for East Africa for its official use or for the personal use of such members of that Organisation as may be declared to be entitled officers by the Ministry of Foreign Affairs.
(2) One motor vehicle imported or purchased prior to clearance through customs within three months of first arrival in Kenya by an entitled officer of the Desert Locust Control Organisation for his personal use.
(3) Goods imported for the official use of the International Red Locust Central and Southern Africa.
19.
The Navy, Army and Air Force Institute and the Armed Forces Canteen Organisation Goods for the Navy, Army and Air Force Institute and the Armed Forces Canteen Organisation, subject to such conditions as the Commissioner may specify, provided that (i) such goods shall be marked with the inscription NAAFI or AFCO as the case may be, or where it is unsuitable to mark goods, the containers, bags or packets thereof shall be so marked; 935 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued (ii) goods for the Armed Forces Canteen Organisation shall be cleared through Customs by the Armed Forces Canteen Organisation only.
20.
Deleted by Act No.
6 of 2001, s.
24.
21.
The Wellcome Trust (1) All equipment and drugs imported by the Wellcome Trust with the prior approval of the Ministry of Health, for use in connexion with medical research.
(2) Motor vehicles imported by the Wellcome Trust, with the prior approval of the Ministry of Health and paid for by the Trust for use by personnel of the science laboratories operated by the Trust: Provided that customs duty at the appropriate rate shall be payable when the vehicle is sold to a person or body not entitled to buy a vehicle without the payment of duty.
22.
The African Medical and Research Foundation Bona fide gifts, or materials and equipment, consigned to the African Medical and Research Foundation including (1) high frequency single side band radio transceivers, spares and accessories, antenna materials and fittings, radio alert alarm transmitter receivers and accessories; (2) filming materials, strip slide projectors and surgical instruments; (3) drugs; (4) aircraft, aircraft equipment and spares, but not including (either as gifts or otherwise) motor vehicles: Provided that materials and equipment specified in subparagraphs (1), (2) and (3) shall be for the sole use of the above Foundation or for loan to hospitals and clinics but not for the purpose of distribution to any person or any person or institution by way of gift.
23 to 25.
(Deleted by No.
8 of 1991, s.
34.) 26.
Kenya military and police officers returning from United Nations peace- keeping missions outside Kenya One personal passenger motor vehicle (excluding buses and mini-buses of a seating capacity of more than 8 passengers and load-carrying vehicles of a load- carrying capacity exceeding 1.5 tonnes) imported by a military or police officer returning from a United Nations peace-keeping mission outside Kenya: Provided that (a) the motor vehicle was purchased prior to the return of the officer into the country; and [Issue 1] 936 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued (b) the exemption from tax liability shall not exceed the limits specified in the table hereunder Category Military Officers Police Officers Maximum Tax Exempted Category I Private to Constable to Senior Kshs.
800,000/= Senior Sergeant Sergeant Category II Warrant Officer Inspector to Chief Kshs.
1,200,000/= to Captain Inspector Category III Major to Full Superintendent to Kshs.
1,500,000/= Colonel Assistant Commissioner Category IV Brigadier and Senior Assistant Kshs.
2,000,000/= above Commissioner and above 27.
Returning Kenya Governments Foreign Missions Personnel One personal motor vehicle (excluding buses and minibuses of seating capacity of more than thirteen passengers and load carrying vehicles of a load carrying capacity exceeding two tonnes) imported by an officer returning from a posting in Kenyas missions abroad or by his spouse and which is not exempted from duty under item 8(4) of Part B of this Schedule: Provided that the exemption under this item shall not apply (a) unless the officer is recalled by the Government before he completes his normal tour of duty; (b) unless, in the case of an officers spouse, the spouse accompanied the officer in the foreign mission and is returning with the officer; (c) to an officer who has been recalled for reposting to another mission outside Kenya; (d) unless the motor vehicle was purchased prior to such recall; (e) Deleted by Act No.
6 of 2001, s.
24.
(f) if the officer or the spouse has either enjoyed a similar privilege within the previous four years from the date of importation or has imported a motor vehicle free of duty under item 8(4) of Part B of this Schedule within the two years immediately before his arrival; (g) unless the vehicle is imported within ninety days of the date of arrival of the officer or spouse or such longer period, not exceeding three hundred and sixty days from such arrival as the Commissioner may allow.
28.
Safari Rally Drivers (1) One motor vehicle for each rally driver and spare parts specified in paragraph (2) which (a) are imported or purchased prior to clearance through customs for use in the Safari Rally; 937 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued (b) having been temporarily imported under section 143 of the Act for use in the Safari Rally, are purchased during the period of temporary importation by a rally driver resident in Kenya for use in the Safari Rally; (c) having been imported under conditions whereby exemption from payment of duty is granted under this Schedule, or whereby remission or refund of duty has been granted by the Minister, are purchased by a rally driver resident in Kenya for use in the Safari Rally; and (d) in the case of vehicles only, are assembled in Kenya and purchased by a rally driver for use in the Safari Rally.
(2) Paragraph (1) shall apply to the following spare parts imported by a rally driver for use in the Safari Rally (a) one engine assembly complete, or such individual parts making up one engine as the rally driver requires, including, in either case, a starter motor, alternator and clutch; (b) one gear box assembly complete; (c) one differential assembly and one front and rear axle assembly, or such individual parts making up one front and rear axle assembly as the rally driver requires; (d) not more than four front suspension assemblies, or such individual parts making up those assemblies as the rally driver requires; (e) not more than two sets of rear shock absorbers; (f) not more than twelve rally type rims; and (g) not more than thirty rally tyres.
(3) Exemption of duty under paragraph (1) is made on the conditions that (a) it applies only to motor vehicles and parts imported or purchased for use by bona fide rally drivers resident in Kenya who have been approved and recommended to the Commissioner, or a person authorised by him in writing, by the Safari Rally Limited and accepted as such by him; and (b) the Minister, or person authorized by him in writing, shall issue to the Commissioner his written approval for the exemption in each case; and (c) where the motor vehicle or parts cease to be used, or, in the case of parts, to be assigned for use, for Safari Rally purposes or are disposed of in Kenya to persons not entitled to exemption from, or remission of duty, duty shall immediately become payable at the appropriate rate.
(4) Nothing in paragraph (3)(a) or (c) shall prevent a motor vehicle or spare parts from being used in other rallies in Kenya.
(5) Where a person to whom exemption from or remission of duty has been granted under this item fails to take part in the rally, duty shall become payable at the rate applicable on the date the rally ends.
[Issue 1] 938 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued 29.
Kenya Police, National Security Intelligence Service, Administration Police, Kenya Wildlife Service and Kenya Prisons Equipment, machinery, uniforms, uniform materials and motor vehicles, including aircraft and vessels imported for the official use of the Kenya Police, National Security Intelligence Service, Administration Police, Kenya Wildlife Service and Kenya Prisons with the approval of the Treasury.
30.
Deleted by Act No.
6 of 2001, s.
24.
31.
Sports Goods and Equipment Goods imported by, or on behalf of, or donated to, the Ministry responsible for sports with the prior written approval of the Permanent Secretary to the Treasury, given on the recommendation of the Permanent Secretary of the Ministry responsible for sports, for sole use in the promotion of sports in Kenya.
32.
Deleted by Act 7 of 2002, s.
18.
33.
Deleted by Act 9 of 2000, s.
18.
34.
Rewards earned by Kenyan Sportsmen Goods, including one motor vehicle (excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tonnes) imported under written authority of the Permanent Secretary to the Treasury on the recommendation of the Commissioner responsible for sports and games by a returning Kenyan Sportsman (excluding rally drivers), and upon the production of a certificate issued by a national or internationally recognised Sports Organisation that the goods have been received as his or a part of his award.
35.
Deleted by Act No.
6 of 2001, s.
24.
36.
The Aga Khan Development Network Materials and equipment, including motor vehicles imported pursuant to the accord of co-operation for development, between the Government and the Aga Khan Development Network, subject to the written authority of the Permanent Secretary to the Treasury.
37.
Deleted by Act No.
6 of 2001, s.
24.
38.
Entrants in Motor Cycle Rallies (1) One motor cycle specially designed for rallying imported by an entrant in a motor cycle rally and the spare parts thereof specified in paragraph (2), which (a) are imported or purchased prior to clearance through Customs for use in a motor cycle rally; (b) having been imported under section 143 of the Act for use in a motor cycle rally, are purchased during the period of temporary importation by an entrant in a motor cycle rally resident in Kenya for use in the rally; 939 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued (c) in the case of motor cycles only, are assembled in Kenya and purchased by an entrant in a motor cycle rally for use in the rally.
(2) Paragraph (1) shall apply to the following spare parts imported by an entrant in a motor cycle rally for use in the rally (a) one engine assembly; (b) four sets of front shock absorbers; (c) four sets of rear shock absorbers; (d) twelve pairs of tyres.
(3) Exemption of duty under paragraph (1) shall be granted on condition that (a) it applies only to motor cycles and parts imported or purchased for use by bona fide entrants in a motor cycle rally resident in Kenya who have been approved and recommended to the Commissioner or a person authorised by him, in writing, by the Automobile Association of Kenya and accepted by the Commissioner as such; and (b) Deleted by No.
6 of 2001, s.
24.
(c) where the motor cycle or spare parts cease to be assigned for use in rallying, or are disposed of in Kenya to persons not entitled to exemption from, or remission of, duty, duty shall become immediately payable at the appropriate rate; and (d) where a motor cycle imported or purchased pursuant to this item is not used in a rally, tax thereon shall immediately become payable at the rate applicable on the date the rally ends.
39.
Equipment for Rehabilitation of Electrical Power Generation Equipment Equipment and parts for the rehabilitation of electrical power generators and related equipment imported prior to the 30th June, 2001, on the recommendation of the Minister responsible for energy, in such quantities and on such conditions as the Commissioner may specify.
PART B GENERAL EXEMPTIONS GOODS IMPORTED OR PURCHASED BEFORE CLEARANCE THROUGH THE CUSTOMS GENERALLY 1.
Aircraft Operations Any of the following goods which are imported for use by the national carrier or any airline designated under an air services agreement between the Government and a foreign government: (1) Aircraft; parts and accessories thereof, including engines; air navigational instruments; lighting, radio and radar apparatus and equipment; equipment of a specialized nature for the repair, maintenance and servicing of an aircraft; specialized aircraft loading and unloading equipment; ground signs, stairways for boarding and loading aircraft; catering stores.
[Issue 1] 940 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued (2) Kerosene and aviation spirit solely for use in aircraft engines.
1A.
Any of the following goods which are imported for use by an approved groundhandler or caterer (1) equipment of a specialised nature for repairs, maintenance and servicing of an aircraft; (2) specialised aircraft loading and unloading equipment; and (3) stairways for boarding and loading aircraft.
1B.
Aircraft spare parts imported by aircraft operators or persons engaged in the business of aircraft maintenance: Provided that such spare parts shall be imported on the recommendation of the Director of Civil Aviation, in such quantities and on such conditions as the Commissioner may specify.
1C.
Jet fuel and aviation spirit purchased by an aircraft owner or operator for use in an aircraft engine.
2.
Containers and Pallets (1) Containers, including boxes, tins, bottles, jars and other packages in which any goods not liable to an ad valorem duty are packed and imported, being ordinary trade packages for the goods contained therein.
(2) Pallets and pre-packing slings.
(3) Containers specially designed and equipped for carriage by one or more modes of transport.
(4) Containers specially designed for repetitive use, on which the name of a foreign buyer of Kenyan produce is printed or inscribed.
(5) Imported containers which the Commissioner, on the recommendation of the Director of Veterinary Services, is satisfied are specially designed for storing semen for artificial insemination.
3.
Deceased Persons Effects Used personal effects, subject to such limitations as the Commissioner may impose, which are not for resale and have been the property of a deceased person and have been inherited or bequeathed to the person to whom they are consigned.
4.
Deleted by Act No.
7 of 2002, s.
18.
5.
Deleted by Act No.
9 of 2000, s.18.
6.
Fish, Crustaceans and Molluscs Fish, crustaceans and molluscs, fresh (live or dead), chilled or frozen caught and landed by canoes or vessels based in Kenya.
941 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued 7.
Life Saving Apparatus Life-belts, lifebuoys and other life saving equipment.
8.
Passengers baggage Goods imported by passengers arriving from places outside Kenya subject to the limitations and conditions specified in the following paragraphs.
(1) The goods shall be (a) the property of and accompanying the passenger, except as provided in paragraph (9); (b) for the personal or household use of the passenger in Kenya; (c) of such kinds and in such quantities as the proper officer may allow.
(2) Notwithstanding paragraph (1)(c), the following goods shall not be exempted under this item (a) alcoholic beverages of all kinds, perfumed spirits and tobacco and manufacturers thereof except as provided in paragraph (8); (b) fabrics in the piece; (c) motor vehicles except as provided in paragraphs (3) and (4); (d) any trade goods, or goods for sale or disposal to other persons; (e) aircraft and vessels of all kinds; (f) motor vehicles imported for a temporary use or purpose under section 143 and those imported in transit or transhipment under section 141.
(3) Subject to paragraphs (1) and (2), the following goods may be exempted under this item when imported as baggage by a person on first arrival in Kenya whom the proper officer is satisfied is bona fide changing residence from a place outside Kenya to a place within Kenya, where that person has neither been granted an exemption under this paragraph not resided in Kenya before his arrival other than on temporary non-resident visits (a) wearing apparel; (b) personal or household effects of any kind which were for his personal or household use in his former place of residence; (c) one motor vehicle (excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tonnes) owned by the person and registered either in his name or in the name of his spouse or in both names and used by him outside Kenya for at least ninety days (excluding the period of voyage in the case of shipment): Provided that (i) the person has attained the age of eighteen years; and (ii) notwithstanding the definition of owner in section 2 of the Act, only the registered owner of a motor vehicle, or a person who satisfies the Commissioner either that the motor vehicle is registered in the [Issue 1] 942 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued name of his spouse or in both his name and that of his spouse or, where the motor vehicle is purchased on hire purchase terms, the first instalment in respect thereof was paid and delivery taken at least ninety days prior to importation, shall qualify for exemption under this item; and (iii) the person is granted a work permit or a dependants pass for a period not less than two years (4) Subject to paragraphs (1), (2) and (5), the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is bona fide changing his residence from a place outside Kenya to a place within Kenya where that person has been residing outside Kenya for a period of at least two years and has not resided in Kenya for a period or periods amounting in aggregate to ninety days or more within the two years immediately before his arrival or return to Kenya (a) wearing apparel; (b) personal or household effects of any kind which were for his personal or household use in his former place of residence; (c) one motor vehicle (excluding buses and minibuses of a seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tonnes) owned by the person and registered in his name or in the name of his spouse or in both names and used by him outside Kenya for at least three hundred and sixty days (excluding the period of the voyage in case of shipment): Provided that (i) the person has attained the age of eighteen years; (ii) notwithstanding the definition of owner in section 2 of the Act, only the registered owner of a motor vehicle, or a person who satisfies the Commissioner either, that the motor vehicle was registered in the name of his spouse or in both his name and that of his spouse or, where the motor vehicle is purchased on hire purchase terms the first instalment in respect thereof was paid and delivery taken at least three hundred and sixty days prior to importation, shall qualify for exemption under this item; (iii) where the person has previously been granted an exemption under this paragraph, the exemption shall not apply unless such person has used the goods so imported, in Kenya, for a period of not less than four years.
(5) The Commissioner may waive the ninety days condition referred to in paragraph (4) in respect of any period not exceeding three hundred and sixty days spent in Kenya, if he is satisfied (a) that he goods are imported by sportsmen who are recalled to participate or to represent Kenya in national or international sports competitions subject to confirmation to that effect by the Permanent Secretary in the Ministry for the time being responsible for sports; or 943 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued (b) that the goods are imported by students who in the course of study in recognised educational institutions return to Kenya to carry out research, subject to confirmation by the sponsor and the educational institution, and on production of written approval by the Permanent Secretary in the Office of the President that the research is authorised; (c) that the goods are imported by a returning resident being an employee of an international organisation the headquarters of which are in Kenya and who has been recalled for consultations at the organisations headquarters; (d) that the goods are imported by a returning resident who has proved to the satisfaction of the Commissioner that the circumstances occasioning his stay beyond ha period were beyond his control.
(6) Subject to the provisions of paragraphs (1) and (2), the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is making a temporary visit not exceeding three months to Kenya (a) non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves Kenya at the end of his visit; (b) consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit.
(7) Subject to paragraphs (1) and (2), the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is a resident of Kenya returning from a visit to any place outside Kenya and who is not changing residence in accordance with paragraphs (3) and (4) (a) wearing apparel; (b) personal and household effects which have been for his personal use or household use but not including bicycles, cine or still projectors, record players, amplifiers, loud-speakers, gramophones, gramophone records, refrigerators, refrigeration equipment, cookers, typewriters, cassettes, tapes, sound recording machines, tuners, radio and television receiving sets, radio grams, telephones, fax machines, photocopiers, video recording or reproducing apparatus, computer, computer diskettes, office machines, stationery, or consumable provisions; (c) instruments and tools for his personal use in his profession or trade.
(8) (a) Subject to paragraph (1) and to subparagraph (b) of this paragraph, duty shall not be levied on the following goods imported by, and in the possession of a passenger (i) spirit (including liqueurs) not exceeding one litre or wine, not exceeding two litres; [Issue 1] 944 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued (ii) perfume and toilet water not exceeding in all one half litre, of which not more than a quarter may be perfume; (iii) cigarette, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grams in weight; (b) these duty free allowance shall be granted only to passengers who have attained the age of eighteen years; (9) Subject to paragraphs (1) and (2), the exemption granted in accordance with paragraphs (3), (4) and (5) may be allowed in respect of baggage imported within ninety days of the date of arrival of the passenger or such longer period, not exceeding three hundred and sixty days from such arrival, as the Commissioner may allow, and the duty free allowance granted in accordance with paragraph (8) shall not be allowed in respect of goods specified in that paragraph imported in unaccompanied baggage.
(10) Where any person who has been granted an exemption under paragraph (3) or (4), changes his residence to a place outside Kenya within ninety days from the date of his arrival, he shall export his personal or household effects within thirty days, or such further period not exceeding sixty days from the date he changes his residence to a place outside Kenya, as the Commissioner may allow, otherwise duty becomes payable from the date of importation.
9.
Deleted by Act No.
7 of 2002, s.
18.
10.
Protective Apparel, Clothing Accessories and Equipment Articles of apparel, clothing accessories and equipment, specially designed for safety or protective purposes for use in registered hospitals and clinics or by local authorities in fire fighting.
11.
Samples and Miscellaneous Articles Samples and miscellaneous articles not imported as merchandise, which in the opinion of the Commissioner have no commercial value.
12.
Ships and Other Vessels (1) Passenger and cargo vessels of all kinds of twenty-five net register tonnage or more, cable ships, ice breakers, floating factories, whale-catching vessels, trawlers and other commercial fishing vessels (other than sport-fishing vessels), weather ships, hopper barges; lighters, pontoons (being flat decked vessels used for the transportation of persons or goods) and ferry boats; parts and accessories, but not including batteries and sparking plugs.
(2) Lighthouses, buoys and other non-portable accessories imported for installation to guide vessels.
13.
Deleted by Act No.
9 of 1992, s.
15.
14.
Deleted by Act No.
8 of 1991, s.
34.
15.
Goods Imported by Air Where any goods liable to duty ad valorem are imported by air cargo, the duty leviable on that part of the value of the goods which is represented by air freight charged.
945 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued 16.
Deleted Act by No.
6 of 2001, s.
24.
17.
Museums, Exhibits and Equipment (1) Museum and natural history exhibits and specimens, and scientific equipment for public museums; and (2) Chemicals, reagents, films, film strips and visual aids equipment, the importation of which is approved in writing by the Treasury, imported or purchased prior to clearance through customs by the National Museums.
18.
Deleted by Act No.
9 of 1992, s.
15.
19.
Seeds for Sowing All seeds, spores and cut plants, imported specially treated, which the Director of Agriculture has approved as fit for sowing only.
20.
Deleted by Act No.
6 of 2001, s.
24.
21 and 22.
Deleted by Act No.
8 of 1991, s.
34.
23.
Deleted by Act No.
6 of 2001, s.
24.
24.
Deleted by Act No.
9 of 1992, s.
15.
25.
Breeding Animals, Semen and Fish Ova Live animals, semen for artificial insemination and fish ova, imported for breeding purposes subject to approval by the Director of Veterinary Services or the Director of Fisheries.
26.
Raw Materials for use in the manufacture of Medicaments Raw materials which the Commissioner is satisfied are for the sole use in the manufacture of medicaments by a manufacturer approved and listed in the Gazette by the Commissioner in consultation with the Director of Medical Services or Director of Veterinary Services.
27.
Deleted by Act No.
7 of 2002, s.
18.
28.
Plastic sheetings for Agricultural, Horticultural or Floricultural Use Upon recommendation by the Director of Agriculture and in such quantities as the Commissioner may allow (a) shade netting of materials of plastic; (b) reinforced sheeting of polymers of vinyl chloride (PVC) or of polyethylene; (c) high density polyethylene (HDPE) sheetings in rolls for use in lining dams in a farm; (d) polyvinyl chloride (PVC) or polyethylene for use in covering greenhouses.
[Issue 1] 946 [Rev.
2012] CAP.
472 Customs and Excise THIRD SCHEDULEcontinued Shade netting for materials of plastics recommended by the Director of Agriculture to the Commissioner as being solely for use as shading for plants or agricultural and horticultural produce and in such quantities as the Commissioner may allow.
29.
Reinforced Polyvinyl Chloride (P.
V.
C.) or Reinforced Polyethylene for Agricultural or Horticultural Use Reinforced sheeting of polymers of vinyl chloride (P.
V.
C.) or of polyethylene which the Commissioner is satisfied upon recommendation by the Director of Agriculture that they are for agricultural or horticultural use and in such quantities as the Commissioner may allow.
30.
Deleted by Act No.
6 of 2001, s.
24.
31.
Deleted by Act No.
9 of 2000, s.
18.
32 and 33.
Deleted by Act No.
6 of 2001, s.
24.
34.
Hatching Eggs Hatchings eggs for breeding purposes imported by hatcheries approved by the Commissioner by notice in the Gazette upon recommendation by the Director of Veterinary Services.
35.
High Density Polyethylene (H.
D.
P.
E.) Sheetings.
High Density polyethylene (H.
D.
P.
E.) sheetings imported in rolls, which the Commissioner is satisfied, upon recommendation by the Director of Agriculture, that they are for use in lining dams in a farm and in such quantities as the Commissioner may allow.
36.
Equipment for Electric Power Generation Capital equipment, excluding motor vehicles, spare parts and office equipment, for privately financed electric power generation projects with the capacity to sell electricity into the national grid, subject to the written approval of the Permanent Secretary to the Treasury: Provided that an exemption granted under this item shall, unless earlier revoked, expire on the 31st December, 2003.
37.
Chemically Defined Compounds used as Fertilizers Calcium Nitrate, Magnesium Sulphate, Magnesium Nitrate, Potassium Nitrate, Plant Nutrient Chelates (Iron, Zinc, Sulphur, Calcium, Molybdenium, Manganese and Boron) or such other compounds which are used as fertilizers and which the Commissioner is satisfied, upon the recommendation of the Director of Agriculture, are for agricultural use, in such quantities and on such conditions as the Commissioner may specify.
38.
Urine bags, Diapers for adults and Hygienic bags Urine bags, diapers for adults and hygienic bags for medical or hygienic use, in such quantities as the Commissioner may allow.
947 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise THIRD SCHEDULEcontinued 39.
Polyvinyl Chloride (P.V.C.) or Polyethylene for Greenhouse covering Polyvinyl Chloride (P.V.C.) or polyethylene which the Commissioner is satisfied, upon the recommendation of the Director of Agriculture, are for use in covering greenhouses, in such quantities and on such conditions as the Commissioner may specify.
40.
Deleted by Act No.
9 of 2000, s.
18.
41.
Specialized Ship Loading and Unloading Equipment Specialized equipment for ship loading and unloading, imported by Gazetted Port Operators and Inland Container Depot Operators, in such quantities as the Commissioner may allow.
PART C SPECIAL DUTY RATE GOODS LIABLE TO FREE RATE OF DUTY 1.
Capital goods, Plant and Machinery for Investment Capital goods, plant and machinery (excluding motor vehicles, office furniture, typewriters, copying equipment, stationery, kitchenware, crockery, liners, draperies, carpets, safes, refrigerators and raw materials) pursuant to such conditions and limitations as may be prescribed in regulations, subject to written approval by the Permanent Secretary to the Treasury.
2.
Cold storage equipment and Refrigerated Goods Transport Vehicles Cold storage equipment and refrigerated goods transport vehicles, imported or purchased before clearance through the Customs by farmers, upon the written recommendation of the Director of Agriculture in such quantities as the Commissioner may allow, subject to written approval of the Permanent Secretary to the Treasury.
[Issue 1] 948 [Rev.
2012] CAP.
472 Customs and Excise FOURTH SCHEDULE [Section 12, Act No.
14 of 1982, Act No.
13 of 1984, Act No.
10 of 1986, Act No.
10 of 1987, Act No.
8 of 1989, Act No.
10 of 1990, Act No.
6 of 1994, s.
15, Act No.
7 of 2002, s.
19, Act No.
15 of 2003, s.
16, Act No.
4 of 2004, s.
26, Act No.
9 of 2007, s.
6, Act No.
8 of 2009, s.
5.] EXPORT DUTIES PART I Tariff No.
Tariff Description New Duty Rate 4101.20.00 Whole hides and skins, of a weight per skin not 40% or Sh.20 exceeding 8 kg when simply dried, 10 kg when per kg.
dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved.
4101.40.00 Hides and skins of equine animals.
20% or Sh.10 per kg.
4101.50.00 Whole hides and skins, of weight exceeding 16 40% or Sh.20 kg.
per kg.
4101.90.00 Other, including butts, bends and bellies.
40% or Sh.20 per kg.
4102.10.00 Raw skins of sheep or lamb (fresh, or salted, 40% or Sh.20 dried, limed, pickled or otherwise preserved, but per kg.
not tanned, parchment-dressed or further prepared), with wool on, whether or not split, other than those excluded by Note 1(c) of Chapter 41.
4102.21.00 Raw skins of sheep or lambs (pickled, but not 40% or Sh.20 tanned, parchment-dressed or further prepared), per kg.
without wool on, whether or not split, other than those excluded by Note 1(c) of Chapter 41.
4102.29.00 Other raw skins of sheep or lamb (fresh, or 40% or Sh.20 salted, dried, limed, pickled or otherwise per kg.
preserved, but not tanned, parchment-dressed or further prepared) with wool on, whether or not split, other than those excluded by Note 1(c) of Chapter 41.
4103.10.00 Other raw hides and skins (fresh, or salted, 40% or Sh.20 dried, limed, pickled or otherwise preserved, but per kg.
not tanned, parchment-dressed or further prepared), whether or not debarred or split, other than those excluded by Note 1 (b) or 1(c) to this Chapter, of goats.
4103.20.00 Other raw hides and skins (fresh, or salted, 40% or Sh.20 dried, limed, pickled or otherwise preserved, but per kg.
not tanned, parchment-dressed or further prepared), whether or not debarred or split, other than those excluded by Note 1(b) or 1(c) to this Chapter, of reptiles.
949 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise FOURTH SCHEDULEcontinued Tariff No.
Tariff Description New Duty Rate 40% or Sh.20 4103.30.00 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but per kg.
not tanned, parchment-dressed or further prepared), whether or not debarred or split, other than those excluded by Note 1(b) or 1(c) to this Chapter, of swine.
4103.90.00 Other raw hides and skins other than of reptiles, 40% or Sh.20 goats or kids.
per kg.
4301.10.00 Raw furskins of mink, whole, with or without 40% or Sh.20 head, tail or paws.
per kg.
4301.30.00 Raw furskins of lamb, the following: Astrakhan, 40% or Sh.20 Broadtail, Caracul, Persian and similar lamb, per kg.
Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws.
4301.60.00 Raw furskins of fox, whole, with or without head, 40% or Sh.20 tail or paws.
per kg.
4301.70.00 Raw furskins of seal, whole, with or without 40% or Sh.20 head, tail or paws.
per kg.
4301.80.00 Other raw furskins, whole, with or without head, 40% or Sh.20 tail or paws.
per kg.
4301.90.00 Heads, tails, paws and other pieces or cuttings, 40% or Sh.20 suitable for furriers use.
per kg.
7112.30.00 Waste and scrap of precious metal or of metal 20% or Sh.3 clad with precious metal; other waste and scrap per kg.
containing precious metal or precious metal compounds of a kind used principally for the recovery of precious metal of ash containing precious metal or precious metal compounds.
7112.91.00 Other waste and scrap of precious metal or 20% or Sh.3 precious metal compounds of a kind used per kg.
principally for the recovery of precious metal of gold including metal clad with gold.
7112.92.00 Other waste and scrap of precious metal or 20% or Sh.3 precious metal compounds of a kind used per kg.
principally for the recovery of precious metal or of a kind used principally for the recovery of precious metal of platinum, including metal clad with platinum.
[Issue 1] 950 [Rev.
2012] CAP.
472 Customs and Excise FOURTH SCHEDULEcontinued Tariff No.
Tariff Description New Duty Rate 7112.99.00 Other waste and scrap of precious metal or 20% or Sh.3 metal clad with precious metal, other than waste per kg.
and scrap containing precious metal compounds, of a kind used principally for the recovery of precious metal.
7204.10.00 Waste and scrap of cast of iron.
20% 7204.21.00 Waste and scrap of stainless steel.
20% or Sh.3 per kg.
7204.29.00 Waste and scrap of other alloy or steel.
20% or Sh.3 per kg.
7204.30.00 Waste and scrap of tinned iron and steel.
20% or Sh.3 per kg.
7204.41.00 Turning, shavings, chips, milling waste, sawdust, 20% or Sh.3 fillings, trimmings and stampings, whether or not per kg.
in bundles, of iron or steel.
7204.49.00 Other waste and scrap of iron and steel.
20% or Sh.3 per kg.
7204.50.00 Remelting of scrap ingots.
20% or Sh.3 per kg.
7404.00.00 Copper waste and scrap.
20% 8548.10.00 Waste and scrap of primary cells, primary 20% or Sh.10 batteries and electric accumulators; spent per kg.
primary cells, spent primary batteries and spent electric accumulators.
PART II Part I shall not apply to exports to Export Processing Zones 951 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise FIFTH SCHEDULE [Section 2, Act No.
13 of 1979, Act No.
9 of 1982, Act No.
17 of 1982, Act No.
13 of 1984, Act No.
8 of 1985, Act No.
10 of 1986, Act No.
10 of 1987, Act No.
10 of 1988, Act No.
2 of 1989, Act No.
8 of 1989, Act No.
10 of 1990, L.N.
433/1990, Act No.
8 of 1991, Act No.
3 of 1992, s.
4, Act No.
9 of 1992, s.
16, L.N.
7/1993, L.N.
105/1993, Act No.
4 of 1993, s.
20, L.N.
64/1994, Act No.
6 of 1994, s.
16, L.N.
377/1994, Act No.
8 of 1995, s.
4, Act No.
13 of 1995, s.
52, L.N.
333/1995, Act No.
8 of 1996, s.
10, L.N.
3/1996, Act No.
8 of 1997, s.
16, L.N.
115/1997, L.N.
144/1997, L.N.
160/1997, Act No.
5 of 1998, s.
15, L.N.
27/1998, Act No.
4 of 1999, s.
16, Act No.
9 of 2000, s.
19, L.N.
136/2001, Act No.
6 of 2001, s.
25, L.N.
12/2002, L.N.
112/2002, L.N.
137/2001, Act No.
7 of 2002, s.
20, Act No.
15 of 2003, s.
17, Act No.
4 of 2004, s.
27, Act No.
6 of 2005, s.
3, Act No.
10 of 2006, s.
4, Act No.
9 of 2007, s.
7, Act No.
8 of 2008, s.
11, Act No.
8 of 2009, s.
6, Act No.
10 of 2010, s.
11, L.N.
38/2011, Act No.
4 of 2012, s.
6.] PART I EXCISE DUTY TARIFF GOODS DESCRIPTION RATE OF DUTY NO.
2009.11.00 Frozen orange juice, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.12.00 Orange juice not frozen, unfermented and 7% not containing added spirit, whether or not containing added sugar or other sweetening matter, of a brix value not exceeding 20.
2009.19.00 Other orange juice, unfermented and not 7% containing added spirit, whether or not containing sugar or other sweetening matter.
2009.21.00 Grape fruit juice, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.29.00 Other grape fruit juice, unfermented and 7% not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.31.00 Juice of any other single citrus fruit, 7% unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter of a brix value not exceeding 20.
2009.39.00 Other juice of any other single citrus fruit, 7% unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.41.00 Pineapple juice, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter, of a brix value not exceeding 20.
[Issue 1] 952 [Rev.
2012] CAP.
472 Customs and Excise FIFTH SCHEDULEcontinued TARIFF GOODS DESCRIPTION RATE OF DUTY NO.
2009.49.00 Other pineapple juice, unfermented and 7% not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.50.00 Tomato juice, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.61.00 Grape juice (including grape must), 7% unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter, of a brix value not exceeding 20.
2009.69.00 Grape juice (including grape must), 7% unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.71.00 Apple juice, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter, of a brix value not exceeding 20.
2009.79.00 Other apple juice, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.80.00 Juice of any other single fruit or vegetable, 7% unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.90.00 Mixtures of Juices, unfermented and not 7% containing added spirit, whether or not containing added sugar or other sweetening matter.
2106.90.90 Other food preparations not elsewhere 7% specified or included.
2201.10.00 Mineral waters and aerated waters, Shs 3 or 5% per including natural or artificial not containing litre added sugar or other sweetening matter nor flavoured.
2201.90.00 Other natural or artificial waters not Shs 3 or %5 per containing added sugar or other litre sweetening matter nor flavoured, ice and snow.
953 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise FIFTH SCHEDULEcontinued TARIFF GOODS DESCRIPTION RATE OF DUTY NO.
2202.10.00 Waters, including Mineral waters and 7% aerated waters, containing added sugar or other sweetening matter or flavoured 2202.90.00 Other non- alcoholic beverages 7% 2203.00.10 Stout and porter Sh.65 per litre or 40% of RSP 2203.00.90 Other beer made from malt Sh.65 per litre or 40% of RSP 2204.10.00 Sparkilng wine of fresh grapes including Sh.
80 per litre or fortified wines, grape must 40% of RSP 2204.21.00 Other wine in containers holding 2 litres or Sh.
80 per litre or less 40% of RSP 2204.29.00 Other wine in containers holding more than Sh.
80 oer litre or 2 litres 40% of RSP 2204.30.00 Other grape must Sh.
80 per litre or 40% of RSP 2205.10.00 Vermouth and other wine of fresh grapes Sh.
80 per litre or flavoured with plants or aromatic 40% of RSP substances in containers of 2 litres or less 2205.90.00 Vermouth and other wine of fresh grapes Sh.
80 per litre or flavoured with plants or aromatic 40% of RSP substances in containers of 2 litres or less 2206.00.10 Cider Sh.55 per litre or 40% of RSP 2206.00.20 Opaque beer Sh.55 per litre or 40% of RSP 2206.00.90 Other fermented beverages Sh.70 per litre or 40% of RSP 2207.10.00 Undenatured ethyl alcohol of an alcoholic Shs.120 per litre strength by volume of 80% vol.
or higher.
or 35% 2207.20.00 Ethyl alcohol and other spirits, denatured, Sh.120 per litre or of any strength 35% 2208.20.00 Undenatured ethyl alcohol of an alcoholic Shs.120 pre litre strength by volume of less than 80% vol.
or 35% spirits obtained by distilling grape wine or grape marc.
2208.30.00 Whiskies.
Shs.120 per litre or 35% 2208.40.00 Rum and other spirits obtained by distilling Shs.120 per litre fermented sugar cane products.
or 35% 2208.50.00 Gin and Geneva Shs.120 per litre or 35% 2208.60.00 Vodka Shs.120 per litre or 35% [Issue 1] 954 [Rev.
2012] CAP.
472 Customs and Excise FIFTH SCHEDULEcontinued TARIFF GOODS DESCRIPTION RATE OF DUTY NO.
2208.70.00 Liqueurs and cordials Shs.120 per litre or 35% 2208.90.10 Distilled spirits (e.g.
Konyagi, Uganda Shs.120 per litre Waragi) or 35% 2208.90.90 Other spirits and other spirituous Shs.120 per litre beverages or 35% 2402.10.00 Cigars, cheroots and cigarillos, containing 130% tobacco.
Other Cigars, cheroots and cigarillos and 2402.90.00 other cigarettes containing tobacco 130% substitutes.
2403.10.00 Smoking tobacco, whether or not 130% containing tobacco substitutes in any proportion.
2403.91.00 Homogenised or reconstituted tobacco.
130% 2403.99.00 Other manufactured tobacco and 130% manufactured tobacco substitutes.
2710.11.10 Motor spirit (gasoline), regular.
Per 1000l @ 20C Shs.19,505.00 2710.11.20 Motor spirit (gasoline), premium.
Per 1000l @ 20C Shs.19,895.00 2710.11.30 Aviation spirit.
Per 1000l @ 20C Shs.19,895.00 2710.11.40 Spirit type jet fuel.
Per 1000l @ 20C Shs.19,895.00 2710.11.50 Special boiling point spirit and white spirit.
Per 1000l @ 20C Shs.8,500.00 2710.11.90 Other light oils and preparations.
Per 1000l @ 20C Shs.8,500.00 2710.19.10 Partly refined (including topped crudes).
Per 1000l @ 20C Shs.1,450.00 2710.19.21 Kerosene type jet fuel.
Per 1000l @ 20C Shs.5.755.00 2710.19.29 Other medium petroleum oils and Per 1000l @ 20C preparations.
Shs.5,300.00 2710.19.31 Gas oil (automotive, light, amber, for high Per 1000l @ 20C speed engines).
Shs.8,244.00 2710.19.32 Diesel oil (industrial heavy, black, for low Per 1000l @ 20C speed marine and stationary engines).
Shs.3,700.00 2710.19.39 Other gas oils.
Per 1000l @ 20C Shs.6,300.00 2710.19.41 Residual fuel oils (marine, furnace and Per 1000l @ 20C similar fuel oils) of a kinematic viscosity of Shs.600.00 125 centistrokes.
955 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise FIFTH SCHEDULEcontinued TARIFF GOODS DESCRIPTION RATE OF DUTY NO.
Residual fuel oils (marine, furnace and Per 1000l @ 20C 2710.19.42 similar fuel oils) of a kinematic viscosity of Shs.600.00 180 centistrokes.
Residual fuel oils (marine, furnace and Per 1000l @ 20C 2710.19.43 similar fuel oils) of a kinematic viscosity of Shs.600.00 280 centistrokes.
2710.19.49 Other residual fuel oils.
Per 1000l @ 20C Shs.600.00 2712.10.00 Petroleum jelly.
5% 3303.00.00 Perfumes and Toilet waters.
5% 3304.10.00 Lip make-up preparations 5% 3304.20.00 Eye make-up preparations 5% 3304.30.00 Manicure or pedicure preparations 5% 3304.91.00 Other powders, whether or not 5% compressed 3304.99.00 Other beauty or make up preparations and 5% preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations 3305.10.00 Shampoos 5% 3305.20.00 Preparations for permanent waving or 5% straightening of hair 3305.30.00 Hair lacquers 5% 3305.90.00 Other preparations for the use on hair 5% 3307.10.00 Pre-shave, shaving or after-shave 5% preparations.
3307.20.00 Personal deodorants and antiperspirants 5% 3307.30.00 Perfumed bath salts and other bath 5% preparations.
3307.49.00 Other preparations for perfuming or 5% deodorising rooms, including odoriferous preparations used during religious rites 8702.10.19 Assembled four wheel drive motor vehicles 20% for the transport of ten persons including the driver (diesel or semi-diesel).
8702.10.22 Assembled motor vehicles for the transport 20% of not more than 15 persons (diesel or semi-diesel).
8702.10.29 Assembled motor vehicle for the transport 20% of more than 15 but not exceeding 25 persons (diesel or semi-diesel).
[Issue 1] 956 [Rev.
2012] CAP.
472 Customs and Excise FIFTH SCHEDULEcontinued TARIFF GOODS DESCRIPTION RATE OF DUTY NO.
Assembled four wheel drive motor vehicles 8702.90.19 for the transport of 10 persons including 20% the driver.
Assembled motor vehicles for the transport 8702.90.29 of 10 persons (including the driver) but not 20% exceeding 25 persons.
8703.10.00 Vehicles specially designed for travelling 20% on snow, golf cars and similar vehicles.
8703.21.90 Assembled passenger motor vehicles with 20% spark-ignition internal combustion reciprocating piston engine with a cylinder capacity not exceeding 1000 cc.
8703.22.90 Assembled passenger motor vehicles with 20% spark-ignition internal combustion reciprocating piston engine with a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc.
8703.23.90 Assembled passenger motor vehicles with 20% spark ignition internal combustion reciprocating piston engine with a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc.
8703.24.90 Assembled passenger motor vehicle with 20% spark-ignition internal combustion reciprocating piston engine with a cylinder capacity exceeding 3000 cc.
8703.31.90 Assembled passenger motor vehicle with 20% compression ignition internal combustion piston engine (diesel or semi-diesel) of cylinder capacity not exceeding 1500 cc.
8703.32.90 Assembled passenger motor vehicles with 20% compression ignition internal combustion piston engine (diesel or semi-diesel) of cylinder capacity exceeding 1500 cc.
but not exceeding 2500 cc.
8703.33.90 Assembled passenger motor vehicles with 20% compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2500 cc.
8703.90.90 Other assembled motor vehicles for the 20% transport of persons.
957 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise PART II Excise duty in respect of cigarettes shall be as shown hereunder: Description Rate of Excise Duty Cigarettes Sh.1200 per mille or 35% of retail selling price.
PART III 1.
Deleted by of Act No.
10 of 2010, Sch.
2.
Mobile cellular phone services shall be charged excise duty at the rate of 10% of their excisable value.
3.
Other wireless telephone services shall be charged excise duty at the rate of 10% of their excisable value.
4.
All imported used computers of more than three years from the date of manufacture shall attract excise duty at the rate of 25%.
5.
Plastic shopping bags shall be charged excise duty at the rate of 50% of their excisable value.
6.
Excise duty on pre-mixed alcoholic beverages of tariff No.
2208.90.90 (e.g.
Ready to drink) of strength not exceeding 10 per cent by volume of alcohol shall be Shs.70 per litre or 40% of the retail selling price.
SIXTH SCHEDULE [Section 225, Act No.
8 of 1983.] To:.
I,.
Commissioner of Customs and Excise, by virtue of the powers vested in me by section 225 of the Customs and Excise Act, do hereby authorize you to collect and recover the sum of.
due as duty from.
(name of person owing duty) having his factory/premises at.
and for the recovery thereof I further authorize that you, with aid (if necessary) of your assistants and calling to your assistance (if necessary) any police officer, which assistance they are hereby required to give, do forthwith levy by distress that sum together with the costs and charges of and incidental to the taking and keeping of the distress, on the good, chattels or other distrainable things of.
.
(name of person owing duty) whenever they may be found, and on all plant, vessels, vehicles, animals and other articles used within Kenya in the manufacture, sale or distribution of excisable or other goods which you may find in any premises or on any land in the use or possession of that person or of any other person on his behalf or in trust for him.
And for the purpose of levying distress you are hereby authorized, if necessary with assistance as aforesaid, to break open any building or place during the daytime.
[Issue 1] 958 [Rev.
2012] CAP.
472 Customs and Excise SIXTH SCHEDULEcontinued Given under my hand at.
on the ., 20.
.
Commissioner of Customs and Excise SEVENTH SCHEDULE PART I VALUE OF IMPORTED GOODS [Section 127B, Act No.
4 of 1999, s.
17, Act No.
9 of 2000, s.
20, Act No.
7 of 2002, s.
21.] The customs value of imported goods shall be determined through application of the following articles in the sequence indicated except where otherwise stated.
ARTICLE 1 VALUE OF THE GOODS The customs value of imported goods shall be the price actually paid or payable for the goods when sold for export to Kenya, adjusted in accordance with the provisions of Appendix B, provided (1) (a) that there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which (i) are imposed or required by law; (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of the goods; and (b) that the price is not subject to some condition or consideration for which a value cannot be determined with respect to the value of the goods being valued; (c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of Appendix B; and (d) that the buyer and seller are not related, or where the buyer and seller are related, that the transaction value is accepted for customs purposes under the provisions of paragraph (2).
(2) (a) (i) In cases where the buyer and the seller are related, within the meaning of Appendix C, the transaction value shall be accepted provided that the relationship did not influence the price.
(ii) Where the customs has grounds for considering that the relationship influenced the price of the goods, it shall communicate the grounds in writing to the importer and shall afford reasonable time for the importer to respond thereto.
(b) The customs shall accept the transaction value in a sale between related persons where the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time: (i) The transaction value in sales by the same party to unrelated buyers of identical or similar goods sold for export to Kenya.
(ii) The customs value of identical or similar goods as determined under the provisions of Article 5.
959 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (iii) The customs value of identical or similar goods as determined under the provisions of Article 6.
(c) In applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels, quantity levels, the elements enumerated in Appendix B and costs incurred by the seller in sales in which the seller and the buyer are not related that are not incurred by the seller in sales in which the seller and the buyer are related.
(d) The tests set forth in paragraph (2)(b) shall be applied at the initiative of the importer and only for comparison purposes.
ARTICLE 2 TRANSACTION VALUE OF IDENTICAL GOODS (1) (a) If the customs value of imported goods cannot be determined under the provisions of Article 1, the customs value shall be the transaction value of identical goods sold by other sellers for export to Kenya at or about the same as the goods being valued.
(b) Under this article, the transaction value of goods shall be (i) the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued; or shall be used to determine the customs value; (ii) where no such sale is found, the transaction value of identical goods sold at a different commercial level or in different quantities adjusted to take account of differences attributable to commercial level or to quantity; Provided that such adjustments are made on the basis of demonstrated evidence which establishes the reasonableness and accuracy of adjustment, whether the adjustment leads to an increase or a decrease in the value.
(2) Where the cost and charges referred to in paragraph (2) of Appendix B are included in the transaction value, an adjustment shall be made to take account of significant differences in such cost and charges between the imported goods and the identical goods in question arising from differences in distances and mode of transport.
(3) If, in applying this article, more than one transaction value of identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods being valued.
ARTICLE 3 TRANSACTION VALUE OF SIMILAR GOODS (1) (a) If the customs value of the imported goods cannot be determined under the provisions of Article 1 or 2, the customs value shall be the transaction value of similar goods sold for export to Kenya and exported at or about the same time as the goods being valued.
(b) Under this article, the transaction value shall be determined using (i) the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued; or [Issue 1] 960 [Rev.
2012] CAP.
472 Customs and Excise (ii) the transaction value of similar goods sold at a different commercial level or in different quantities, adjusted to take account of differences attributable to commercial level or quantity: Provided that such adjustments are on basis of demonstrated evidence which establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease on value.
(2) Where the cost and charges referred to in paragraph (2) of Appendix B are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
(3) If, in applying this article, more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value of the imported goods being valued.
ARTICLE 4 Where the Customs value of imported goods cannot be determined under the provisions of Article 1, 2, or 3, Articles 5 and 6 may be applied, and the sequence of application shall be reversed at the request of the importer.
ARTICLE 5 DEDUCTIVE VALUE (1) (a) If the imported goods or identical or similar goods are sold in Kenya in the same condition as they were imported the customs value of the imported goods under the provisions of this article shall be based on the unit price at which the imported goods or identical or similar goods are sold in the greatest aggregate quantity, at or about the time of importation of the goods being appraised, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following: (i) either the commission usually paid or agreed to be paid or the additions usually made for profit and general expenses in connection with sales of such goods or goods of the same class or kind imported into Kenya; (ii) the usual costs of transport and insurance and associated costs within Kenya territory; (iii) where appropriate, the costs and charges referred to in paragraph (2) of Appendix B; and (iv) the customs duties and other national taxes (Value Added Tax, excise etc.) payable in Kenya by reason of importation or the sales of the goods.
(b) If neither the imported goods nor identical nor similar imported goods are sold at or about the same time of importation as the goods being appraised, the customs value shall, subject to the provision of paragraph (1)(a) be based on the unit price at which the imported goods or identical or similar imported goods are sold in Kenya in the same condition as imported at the earliest date after importation of the goods being appraised but before the expiration of ninety days after such importation.
961 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) If neither the imported goods nor identical nor similar imported goods are sold in Kenya in the same conditions as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing are sold in the greatest aggregate quantity to persons in Kenya who are not related to the persons from whom they buy such processing and the deductions provided for in paragraph 1(a).
(3) The term unit price at which goods are sold in the greatest aggregate quantity means the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales to take place.
ARTICLE 6 COMPUTED VALUE AS VALUE FOR DUTY (1) Subject to provisions under this article, the value for customs purposes shall be based on the computed value.
The computed value of goods being appraised is the aggregate of amounts equal to: (a) Subject to paragraph (2), the cost, charges and expenses incurred in respect of, or the value of (i) materials employed in producing the goods being appraised; and (ii) the production or other processing of the goods being appraised and determined in the manner prescribed; and (b) The amount, determined in the manner prescribed, for proft and general expenses considered together as a whole, that is generally reflected in sales for export into Kenya of goods of the same class or kind as the goods being appraised made by the producer in the country of export.
(2) Without limiting the generality of paragraph (1)(a) the cost, charges, expenses, and value referred to in that paragraph include (i) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (ii) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being appraised which are made by producers in the country of exportation for export to Kenya; (iii) the cost or value of all other expenses necessary to reflect the adjustment in paragraph (2) of appendix B; (3) To allow access to any account or other record for the purposes of determining a computed value the importer shall maintain proper books of account, (including sales contract, purchase orders, invoices or agreements) and shall be responsible for the information supplied by the seller of the goods being appraised.
However the Commissioner as provided under section 8 of this Act shall verify information supplied by the producer of the goods through the importer in the country of export.
[Issue 1] 962 [Rev.
2012] CAP.
472 Customs and Excise (Appendix A) (1) If the customs value of the imported goods cannot be determined under the provisions of Article 1 through 6, the customs value shall be determined using reasonable means consistent with the principles and general provisions of the World Trade Organization (WTO) Agreement on Customs Valuation and of Article VII of GATT 1994 and on the basis of available date collected by customs or supplied by the importer.
(2) However, no customs value shall be determined under the provisions of this Act on the basis of (a) the selling price of identical or similar goods produced in Kenya; (b) a system which provides for the acceptance for customs purposes the higher of two alternative values; (c) the price of goods on the domestic market of the country of exportation; (d) the cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of Article 6; (e) the price of goods for export to another country other than Kenya from the country of export; (f) minimum customs values; or (g) arbitrary or fictitious values.
(3) If the importer so requests, the importer shall be informed in writing of the Customs value determined under the provisions of this Act and the article used to determine such value.
(Appendix B) (1) In determining the customs value under the provisions of Article 1 of this Schedule there shall be added to the price paid or payable for imported goods; (a) the following, to the extent they are incurred by the buyer but are not included in the transaction price (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one for customs purposes with the goods in question; (iii) the cost of packing whether for labour or materials.
(b) the value apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods to the extent that such value has not been included in the transaction value: (i) materials, components, parts and similar items incorporated in the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods, engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in Kenya and necessary for the production of the imported goods; 963 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (c) royalties and licence fees related to the goods being valued payable by the buyer, to the extent that such royalties and fees are not included in the transaction value; (d) the value or any part of the proceeds of any subsequent sale, resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; (e) the freight cost or the cost of transport of the imported goods to the port of discharge (point of entry); (f) the handling charges associated with the transport of the goods to the port or place of importation; (g) the cost of insurance to either marine or aviation or overland risk; (h) other costs associated to the transport of the imported goods.
(2) Additions to the price paid or payable shall be made under this Act only on the basis of objective and quantifiable data.
(3) No additions shall be made to the price paid or payable in determining the customs value except as provided under this Schedule.
(Appendix C) RELATED PERSONS (1) For the purposes of this Act, persons shall be deemed to be related if (a) They are officers or directors of one anothers businesses; (b) they are legally recognized partners in business; (c) one is an employee of the other; (d) one person directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third person; (g) together they directly or indirectly control a third person; (h) they are members of the same family; (i) one is sole distributor or sole concessionaire, however described, of the other.
PART II VALUE OF SERVICES AND LOCALLY MANUFACTURED EXCISEABLE GOODS The excise value of locally manufactured goods shall be determined through application of the following provisions in the sequence indicated except where otherwise stated.
1.
The excise value of locally manufactured goods shall be the price actually paid or payable for the goods when sold for home use, adjusted in accordance with the provisions of section 127C(3): Provided that (1) (a) there shall be no restrictions as to the disposal or use of the goods by the buyer other than restrictions which (i) are imposed or required by law; [Issue 1] 964 [Rev.
2012] CAP.
472 Customs and Excise (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of the goods; (b) the price shall not be subject to any condition or consideration for which a value cannot be determined with respect to the value of the goods being valued; (c) no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer shall accrue directly or indirectly to the manufacturer; and (d) the buyer and manufacturer are not related, or where the buyer and manufacturer are related within the meaning of Appendix A, the transaction value is accepted for customs purposes under the provisions of paragraph 2.
2.
In cases where the buyer and the manufacturer are related, the transaction value shall be adjusted under the provisions of paragraph 3 except where the Commissioner is satisfied that the relationship did not influence the price.
3.
Where the excise value of locally manufacture goods cannot be determined under paragraph 1 above, then the excise value shall be determined in the following manner (a) Where excisable goods are sold in Kenya in the same condition as they were manufacture and received in the excise stock room, the value shall be the price paid or payable by the retailer; (b) Where excisable goods are sold to an excise manufacturer for further processing, the excisable value shall include the increase in price where the goods are sold by the subsequent manufacturer; and (c) Where the first manufacturer had paid excise duty in respect tof the goods then the latter manufacturer shall deduct the amount so paid from the amount of duty payable on the goods.
4.
Where the provisions of paragraph (3) do not apply the value for excise purposes shall be based on the computed value.
The computed value of goods being appraised is the aggregate of amounts equal to (a) Subject to the provisions of section 127C(3), the cost, charges and expenses incurred in respect of, or the value of (i) materials employed in producing the goods being appraised; and (ii) the production or other processing of the goods being appraised and determined in the manner prescribed; and (b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole.
5.
(1) The value for excisable services shall be the price paid or payable by the consumer for that service: Provided that (a) the price is not subject to any condition or consideration for which value cannot be determined in respect of the service being valued.
(b) the buyer and seller are not related.
(c) no proceeds of the sale or use of the service shall accrue to the seller.
965 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (2) Where the provisions of this paragraph do not apply, the Commissioner shall adjust the value to reflect the price paid or payable for an identical or similar service sold in a sale between buyer and seller independent of each other.
6.
In order to allow excess to any account or other records for the purposes of determining an excise value the manufacturer shall maintain proper books of account, (including sales contracts, purchase orders, invoices or agreements).
(APPENDIX A) RELATED PERSONS (1) For the purposes of levying excise duty, persons shall be deemed to be related if (a) they are officers or directors of one anothers businesses; (b) they are legally recognized partners in business; (c) one is an employee of the other; (d) one person directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third; person; or (g) together they directly or indirectly control a third; or (h) they are members of the same family; or (i) one is sole distributor or sole concessionaire, however described, of the other.
EIGHTH SCHEDULE [Act No.
10 of 1980, s.
2, Act No.
12 of 1980, s.
2, L.N.
18 of 1981, Act No.
6 of 1981, Act No.
10 of 1986, s.
14, Act No.
9 of 1992, s.
17, No.
5 of 1998, s.
16, Act No.
4 of 1999, s.
18, Act No.
9 of 2000, s.
21, Act No.
7 of 2002, s.
22, Act No.
15 of 2003, s.
18, Act No.
4 of 2004, s.
28, ss.
14, 15, 16, 59, 60, 61.] PROHIBITED AND RESTRICTED GOODS PART A PROHIBITED IMPORTS 1.
All goods the importation of which is prohibited under this Act or of any law for the time being in force in Kenya.
2.
False money or counterfeit currency notes or coin, and any money not being of the established standard in weight or fineness.
3.
Indecent or obscene prints, paintings, books, cards, lithographs, or other engravings, and any indecent or obscene articles 4.
Matches in the manufacture of which white phosphorus has been employed.
4A.
Denatured spirits, unless in respect of each consignment there is produced a certificate issued in the country of exportation or shipment by such official authority as may be acceptable to the Commissioner, that the spirits have been denatured in accordance with the provisions of this Act.
[Issue 1] 966 [Rev.
2012] CAP.
472 Customs and Excise 5.
Any article marked, without proper authority, with the Armorial Ensigns or Coat of Arms of Kenya, or having ensigns or arms so closely resembling them as to be calculated to deceive.
6.
(1) Any advertisement or statement intended to promote the sale of any medicine, appliance or article for the alleviation or cure of tuberculosis, or of cancer, or of any venereal disease affecting the generative organs or functions, or of sexual impotence, or of any Complaint or infirmity arising from or relating to sexual intercourse, in or of humans: Provided that nothing herein shall apply to a book, document or paper published for the advancement of medical science and intended for the use of a Government department or registered medical practitioner.
(2) Any medicine, appliance or article to which is affixed any such advertisement or statement referred to in paragraph (1) or to which such advertisement or statement relates.
7.
Distilled beverages containing essential oils or chemical products which are injurious to health, including thujone, star anise, benzonic aldehyde, salicylic esters, hyssop and absinthe: Provided that nothing herein contained shall apply to Anise and Anisette liqueurs containing not more than 0.1 per centum of oil of anise and distilled from either Pimpinella anisum or the star anise Allicium verum.
8 and 9.
Deleted by Act No.
9 of 1992, s.
17.
10.
Manufactured articles bearing the name, address, or trade mark of any manufacturer or dealer, or the name of any place in Kenya, calculated to impart to such articles a special character of Kenya manufacture and which are not of that manufacture.
11.
Firearms and ammunition of all types and other articles having the appearance of lethal weapons imported by post.
12.
Any goods certified by the Kenya Bureau of Standards as not meeting the standards set by that Bureau or declare by a medical officer of health appointed under the Public Health Act (Cap.
242), to be hazardous to health: Provided that such goods shall be re-exported or destroyed within thirty days of the date the goods are declared prohibited imports.
13.
Used tyres, except those imported as raw materials by approved tyre retreaders.
14.
Waste and sludge deposits: Provided that sweepings, waste, bilge and sludge generated by aircrafts or ships during a voyage to Kenya shall not be prohibited.
15.
Any goods the importation of which is prohibited under any international convention to which Kenya is a signatory.
16.
Potable spirits imported in containers the capacity of which is 200 mililitres or less.
967 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise PART B RESTRICTED IMPORTS 1.
All goods the importation of which is for the tome being regulated under this Act or of any law for the time being in force in Kenya.
2.
Deleted by Act No.
9 of 1992, s.
17.
3.
Tear gas and any other similar lachrymatory substance(whether in liquid or gaseous form) whatsoever, and any device or instrument specifically designed to expel tear gas or any such other similar lachrymatory substance (whether in liquid or gaseous form), except under and in accordance with the terms of a written permit granted by the Minister responsible for matters relating to the Police Force.
4.
Potable spirits, unless in respect of each consignment of spirits there is produced a certificate of age, issued in the country of production or shipment by such official authority as may be acceptable to the Commissioner showing that the spirits have been stored in wood for a period of not less than three years: Provided that (a) the Commissioner may, in his discretion, accept in place of such certificate of age a sworn declaration to the like effect from the blender or exporter of any such spirits in respect of all shipments made within a period of twelve months from the date of such declaration; (b) no such certificate of age or declaration shall be necessary in respect of any potable spirits which the Commissioner is satisfied area (i) alcholic bitters, liqueurs, cordials and similar alcoholic mixtures; (ii) gin, geneva, hollands, schnapps, rum or any other similar potable spirits; (iii) spirits imported for medical, industrial or scientific purposes.
5.
Postal franking in accordance with the terms of written permit granted by the Managing Director of the Kenya posts and Telecommunications corporation.
6.
Traps capable of killing or capturing any game animal, except under and in accordance with the terms of a written permit granted by the Chief Game Warden.
7.
Articles bearing Boy Scout or Girl Guide badges, tokens or emblems, except under and in accordance with the terms of a written permit granted by the Boy Scout or Girl Guide Commissioner.
8.
Sound moderators or silencers capable of being fitted to a firearm as defined in the Firearms Act, except under and in accordance with the terms of a written permit granted by the Chief Game Warden.
[Issue 1] 968 [Rev.
2012] CAP.
472 Customs and Excise 9.
Unwrought precious metals, and precious metals which are not manufactured or made up into any article of commerce, from Zaire, Rwanda or Burundi whether to be imported in transit or for transhipment or otherwise except under and in accordance with a written permit granted by the Minister of Finance.
10.
Used motor vehicles, unless there is, in respect of each such vehicle, a certificate of roadworthiness from an officially recognised Government agent of the country of export.
11.
Any other goods the importation of which is restricted under any international convention to which Kenya is a signatory.
PART C PROHIBITED EXPORTS 1.
All goods the exportation of which is prohibited under this Act or any law for the time being in force in Kenya.
2.
Deleted by Act No.
9 of 1992, s.
17.
3.
Firearms and ammunition of all types and other articles having the appearance of lethal weapons exported by post.
PART D RESTRICTED EXPORTS 1.
All goods the exportation of which is regulated under this Act or of any law for the time being in force in Kenya.
2.
The following goods shall not be exported in vessels of less than two hundred and fifty tons register (a) warehoused goods; (b) goods under drawback; (c) goods for transhipment.
3.
Deleted by Act No.
5 of 1998, s.
16.
NINTH SCHEDULE [Section 145.] PRIVILEGED INTERNATIONAL ORGANISATIONS AND PERSONNEL United Nations Organization (of which the United Nation Childrens Emergency Fund and the united nations Fund are integral parts) or any of the following (1) The International Labour organization; (2) The Food and Agricultural Organization of the United Nations; (3) The United Nations Educational, Scientific and Cultural Organization; (4) The International Civil Aviation Organization; (5) The World Health Organization; 969 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise (6) The World Meteorological Organization; (7) The Universal Postal Union; (8) The International Telecommunications Union; (9) The International Atomic Energy Agency; (10) The United Nations Development Programme; (11) The United Nations High Commission for Refugees; (12) The United Nations Environment Programme; (13) The International Bank for Reconstruction and Development; (14) The European Economic Community; (15) The Arab League; (16) The Organization of African unity; (17) The United States Agency for International Development; (18) The Regional Centre for Services in Mapping and Surveying; (19) The Economic Commission for Africa; (20) The Desert Locust Control Organization of Eastern Africa; (21) The International Red Locust Control Organization for Central and Southern Africa; (22) The United Nations Information Centre; (23) United Nations Industrial Development Organization; (24) The United Nations Organization on Human Settlement.
TENTH SCHEDULE [Section 3.] DECLARATION BY OFFICER I.
, do declare that I will be true and faithful to the best of my knowledge and power in the execution of the trust committed to my charge and inspection in the service of the Customs and Excise Department, and that I will not acquire, take or receive any fee, perquisite, gratuity or reward whether pecuniary or of any sort or descriptions whatever, either directly or indirectly, for any service, act, duty, matter or thing done or performed, or to be done or performed, in the execution or discharge of any of the duties of my office or employment on any account whatsoever, other than my salary and what is, or may be, allowed me by law or by a special order of the Government.
[Issue 1] 970 [Rev.
2012] CAP.
472 Customs and Excise ELEVENTH SCHEDULE [Section 5, Act No.
9 of 1992, Sect 18, L.N.
334/1994, Act No.
6 of 1994, s.
17, L.N.
386 of 1994, Act No.
8 of 1995, s.
5, Act No.
13 of 1995, s.
53 (cannot be effected), L.N.
315/1996 (cannot be effected), s.
117.] VARIABLE IMPORT DUTIES The goods specified in the Schedule to this Order shall be liable to variable import duty at a rate of any element of subsidy as determined by the Minister arising in the importation of the goods into Kenya, where it appears to the Minister that the goods have been dumped in accordance with sections 125 and 126 of the Act.
SCHEDULE Tariff No.
Tariff Description 0402.10.00 Milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content by weight, not exceeding 1.5% 0402.21.00 Milk and cream, in powder, granules or other solid forms, of a fat content by weight, exceeding 1.5%, not containing added sugar or other sweetening matter.
Tariff No.
Tariff Description 0402.29.10 Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%, specially prepared for infants.
0402.29.90 Other milk and cream, in powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%, 1001.10.00 Durum wheat.
1001.90.00 Other wheat and meslin.
1005.90.00 Maize (corn) other than for sowing.
1006.10.00 Rice in the husk (paddy or rough).
1006.20.00 Husked (brown) rice.
1006.30.00 Semi-milled or wholly milled rice, whether or not polished or glazed.
1006.40.00 Broken slice.
1701.11.10 Jaggery.
1701.11.90 Other cane sugar.
1701.12.00 Beet sugar.
4011.10.00 New pneumatic tyres, of rubber, of a kind used on motorcars (including station wagons and racing cars) 4011.20.00 New pneumatic tyres, of rubber, of a kind used on buses and lorries 4011.50.00 New pneumatic rubber tyres, of a kind used on pedal cycles 4011.91.00 Having herring-bone or similar tread 4011.99.00 Other new pneumatic tyres, or rubber 971 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise ELEVENTH SCHEDULEcontinued Tariff No.
Tariff Description 4013.10.10 Inner tubes of rubber, for motorcars (including station wagons and racing cars) 4013.10.20 Inner tubes of rubber, for buses or lorries 4013.20.00 Inner tubes of rubber, of a kind used on bicycles 4013.90.10 Inner tubes of rubber, for motorcycles and scooters 4013.90.90 Other inner tubes, of rubber 4801.00.00 Newsprint, in rolls or sheets 4802.10.00 Hand-made paper and paperboard 4802.20.00 Paper and paperboard of a kind used as a base for photo- sensitive, heat-sensitive or electro-sensitive paper or paperboard 4802.30.00 Carbonizing base paper 4802.40.00 Wallpaper base 4802.51.00 Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, weighing less than 40 g/m2 4804.11.00 Unbleached kraftliner, in rolls or sheets 4804.19.00 Bleached krafliner, in rolls or sheets 4804.21.00 Unbleached sack kraft paper in rolls or sheets 4804.29.00 Bleached sack kraft paper in rolls or sheets 4804.31.00 Other unbleached kraft paper and paperboard, weighing 150 g/m2 or less, in rolls or sheets 4804.39.00 Other unbleached kraft paper and paperboard, weighing 150 g/m2 or less, in rolls or sheets 4804.41.00 Other kraft paper and paperboard weighing more than 10 g/m2 but less than 225 g/m2, unbleached 4804.42.00 Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 4804.49.00 Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 4804.51.00 Other kraft paper and paperboard weighing 225 g/m2 or more, unbleached 4804.52.00 Other kraft paper and paperboard weighing more than 225 g/m2, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 4804.59.00 Other kraft paper and paperboard weighing 225 g/m2,other 4805.10.00 Semi-chemical fluting paper (corrugating medium) [Issue 1] 972 [Rev.
2012] CAP.
472 Customs and Excise ELEVENTH SCHEDULEcontinued Tariff No.
Tariff Description 4805.60.00 Other paper and paperboard, weighing 150 g/m2 or less, uncoated, in rolls, or in sheets not further worked or processed 4805.70.00 Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2, uncoated, in rolls, or in sheets not further worked or processed 4805.80.00 Other paper and paperboard, weighing 225 g/m2 or more uncoated, in rolls, or in sheets not further worked or processed 4808.20.00 Sack kraft paper, creped or crinkled, whether or not embossed or perforated 4808.30.00 Other kraft paper, creped or crinkled, whether or not embossed or perforated 4808.90.00 Other paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets other than that of heading No.
48.03 4810.31.00 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less.
4810.32.00 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a technical process, and weighing 150 g/m2 or less.
4810.39.00 Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes 4817.10.00 Envelopes 4817.20.00 Letter cards, plain postcards and correspondence cards 4817.30.00 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 7213.10.00 Bars and rods, hot rolled, of iron or non-alloy steel containing indentations, ribs, grooves or other deformations produced during the rolling process 7213.20.00 Bars and rods, hot rolled, of iron or non-india alloy steel of free- cutting steel 7213.91.00 Other bars and rods of iron or non-alloy steel of a circular cross- section measuring less than 14 mm in diameter 7213.99.00 Other bars and rods, hot rolled, in irregularly wound coils, of iron or non-alloy steel 973 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CHAPTER 472 CUSTOMS AND EXCISE ACT SUBSIDIARY LEGISLATION List of Subsidiary Legislation Page 1.
Appointment and Limits of Ports, Customs Areas, etc., 1984.
977 2.
Customs and Excise (Remission) (Aid Projects) Order.
995 3.
Customs and Excise (Remission) (Medicaments) Order.
995 4.
Orders deemed to have been made under section 138 (1) by virtue of section 235 (2) of the Act.
1003 5.
Customs and Excise (Remission) (Safari Rally) Order.
1007 6.
Customs and Excise (Restricted Imports) (Commercial Vehicles) (Revocation) Order, 1993.
1009 7.
Customs and Excise (Small-Scale Industries) Order, 1993.
1011 8.
Customs and Excise (Small-Scale Industries) (No.
2) Order, 1993.
1013 9.
Customs and Excise (Rate of Exchange) Order, 1993.
1015 10.
Customs and Excise (Dumping Duty) Order, 1994.
1017 11.
Customs and Excise (Remission) (Charitable Organisations) Order.
1019 12.
Customs and Excise (Disposal of Prohibited Goods) Regulations.
1021 13.
Customs and Excise (Anti-Dumping and Countervailing Measures) Regulations.
1023 14.
Customs and Excise (Appeals) Rules.
1039 15.
Customs and Excise (Refund of Duty) (Private Power Producers) Regulations.
1043 16.
Customs and Excise (Exports) Regulations.
1045 17.
Customs and Excise (Restricted Imports) (Commercial Trailers) Order.
1053 18.
Customs and Excise (Duty Remission) Regulations.
1055 19.
Customs and Excise (Refund of Duty) Order.
1063 20.
Customs and Excise (Investments) Regulations.
1065 21.
Customs and Excise (Gaming Tax) (Procedure) Regulations.
1067 22.
Customs and Excise (Remission) (Investments) Regulations.
1071 23.
Customs and Excise (Petroleum Oils) (Remission) Order.
1075 24.
Customs and Excise (Duty Remission) Order.
1077 25.
Customs and Excise Regulations, 1983.
1079 26.
Customs and Excise (Unassembled Motor Vehicles) Regulations.
1355 27.
Customs and Excise (Remission of Excise Duty) Regulations.
1365 28.
Customs and Excise (Petroleum Oils) (Excise) Regulations.
1367 29.
Customs and Excise (Excise Duty Stamps) Regulations.
1371 30.
Guidelines on Specifications for Measurement Devices.
1375 31.
Customs and Excise (Determination of Retail Selling Price) Regulations.
1377 975 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Made under section 9 of the Act APPOINTMENT AND LIMITS OF PORTS, CUSTOMS AREAS, ETC., 1984 [L.N.
128/1984, L.N.
163/1990.] In Exercise of the powers conferred by section 9 of the Customs and Excise Act, the Commissioner of Customs and Excise appoints (a) the places specified in the first column of the First Schedule, as ports for the purposes of the Act and the limits of each port shall be those set out in the second column of that Schedule; (b) the places specified in the Second Schedule for the purposes set out in the Schedule; (c) the places specified in the Third Schedule as places for loading and unloading for the purposes set in the third column of that Schedule and the limits of each place shall be those set out in the second column of that Schedule; (d) the places specified in the first column of the Fourth Schedule, as customs airports and the limits of each airport shall be those set out in the second column of that Schedule; (e) the places specified in the first column of the Fifth Schedule as customs airports for the limited purposes set out in the third column of that Schedule and the limits of each airport shall be those set out in the second column of that Schedule; (f) the places specified in the Sixth Schedule as boarding stations subject to such conditions as the proper officer may specify; (g) the places specified in the first column of the Seventh Schedule as customs areas and the purposes and limits of each area shall be those set out in the second column of that Schedule; (h) the places specified in the Eighth Schedule, as sufferance wharves for the purposes and subject to the conditions set out in that Schedule; (i) the places specified in the second column of the Ninth Schedule, as places for the landing and embarkation of persons within the ports set out in the first column of that Schedule; (j) the places specified in the second column of the Tenth Schedule, as places for the examination of goods (including baggage) within the ports set out in the first column of that Schedule; (k) the entrances and exits specified in the second column of the Eleventh Schedule as entrances and exits to and from the ports set out in the first column of that Schedule; (l) the roads and routes specified in the Twelfth Schedule as roads or routes over which goods in transit shall be conveyed.
977 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] FIRST SCHEDULE [L.N.
163/1990.] (1) PORTS FOR VESSELS Place Limit Kilifi The water which lies within an arc of a radius of 400 metres from the Custom House.
Kisumu The water which extends one-quarter of a kilo metre towards the lake from the Wagon Ferry Terminal and the end of the Oil Jetty shown in the Kisumu Station Yard Layout Drawing No.
1710/3 in the office of the Commissioner.
Kiunga The water which lies within an arc of a radius of two kilometres from the Custom House.
Lamu The water which lies within an arc of a radius of two kilometres from the Custom House.
Malindi The water which lies within an arc of a radius of five kilometres to the east and north of the Custom House.
Mombasa The water which lies within the imaginary lines A, B, C, and D as defined Kilindini below AA line drawn on the seaward side joining Ras Kunwongbe to a point on the shore of the mainland 900 metres due south of Kisenge.
BA line joining the front leading light at Ras Serani and a point 1,275 metres due east of the front leading light at Ras Serani.
CA line drawn along Kipevu bridge.
DA line drawn across Port Reitz joining Ras Hodi and a point on the mainland five kilo metres due south of Ras Hodi.
Old Port The water which lies within the imaginery lines A, B, and C as defined below AA line drawn on the seaward side joining Ras Kunwongbe to a point on the shore of the mainland 900 metres due south of Rais Kisenge.
BA line joining the front leading light at Ras Serani and a point 1,275 metres due east from the front leading light at Ras Serani.
CA line following the alignment of the Old Nyali Bridge.
Mbaraki Any place within the limits of the wharf at which the proper officer shall require a cruise ship to bring to.
Shimoni The water which lies within an arc of a radius of 800 metres from the Custom House.
(2) FRONTIER PORTS Busia The area immediately in front of the Custom House Garissa The area immediately in front of the Custom House.
Isebania The area immediately in front of the Custom House.
Kiunga The area immediately in front of the Custom House.
Liboi The area immediately in front of the Custom House.
Loitokitok The area immediately in front of the Custom House.
Lokichogio The area immediately in front of the Custom House.
Lunga Lunga The area immediately in front of the Custom House.
Malaba The area immediately in front of the Custom House.
Mandera The area immediately in front of the Custom House.
Moyale The area immediately in front of the Custom House.
Namanga The area immediately in front of the Custom House.
Taveta The area immediately in front of the Custom House.
[Issue 1] 978 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] SECOND SCHEDULE PLACES AND CUSTOMS AREAS FOR LIMITED PURPOSES (1) Bonded warehouses licensed under section 51 of the Customs and Excise Act (Cap.
472), for warehousing of goods therein.
(2) Post Parcels Offices as customs areas for imports, exports and coastwise cargo.
THIRD SCHEDULE PLACES OF LOADING AND UNLOADING (1) PORTS FOR VESSELS Place Limit Purpose Kilifi The foreshore which lies 45 meters For imports, exports and on either side of the foot of the steps coastwise cargo.
leading to the Custom House.
Kisumu The wagon ferry terminal distinguished For imports, exports and by the letter A in red on Drawing coastwise cargo.
No.
1710/3 in the office of the Commissioner.
The main jetty, adjacent to the transit For imports, exports and shed, distinguished by the letter B on coastwise cargo.
Drawing No.
1710/3 in the office of the Commissioner.
The oil jetty, distinguished by letter For packed and bulk oil C on Drawing No.
1710/3 in the office products only.
of the Commissioner.
Kiunga The foreshore which lies within the For imports, exports and port area.
coastwise cargo.
Lamu The jetty and the foreshore which lies For imports, exports and 70 metres on either side of the jetty coastwise cargo.
Malindi The jetty.
For imports, exports and coastwise cargo.
Mombasa (a)That area enclosed within a Except for the goods detailed Kilindini continuous red line on Plan No.
in (b), (c) and (d) of this item, PEM/211 in the office of the for imports, exports and Commissioner.
coastwise cargo.
(b)The oil jetty, Shimanzi, distinguished For bulk oil or chemical by the letter Q in red on Plan No.
products only.
PEM/211 in the office of the Commissioner.
(c)The Kipevu oil terminal jetty, Kipevu, For crude, petroleum fuel oil, distinguished by the letter R in red on and residual oils.
Plan No.
PEM/211 in the office of Commissioner.
(d)The cased oil jetty, Shimanzi, For packed and bulk oil distinguished by the letter S in red on products only.
Plan No.
PEM/121 in the office of the Commissioner.
(e)Mbaraki cement wharf, Mbaraki, For imports and exports in distinguished by the letter A in red on bulk, of cement, clinker, coal, Plan No.
PEM/382 in the office of the flourspar, molasses and of Commissioner.
bagged cement.
979 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] THIRD SCHEDULEcontinued Place Limit Purpose (f) Flora Point explosives magazine For explosives only.
(g) The Naval Armament Depot Jetty, For naval stores only.
Mtongwe, and the area adjacent thereto, delineated in red on Admiralty Plan DRWG No.
40/57 in the office of the Commissioner (h) The Naval Armament Depot Jetty, For naval stores only.
Mkunguni, and the area adjacent thereto, delineated in red on Admiralty Plan DRWG No.
18/56B in the office of the Commissioner.
(i) The Mwachi Explosives Jetty For explosives only.
distinguished by the letter A in red, and the area adjacent thereto on Plan P.780 in the office of the Commissioner.
(j) Liwatoni Fisheries Jetty For fish, including fish of distinguished by the letter A and Kenya taking.
delineated in red on drawing No.
M.6919/24 in the office of the Commissioner.
Old Port (a) The wharf.
For imports, exports and coastwise cargo.
(b) The fish jetty.
For fish of Kenya taking only.
(c) The cement jetty.
For cement and empty bags as cargo and bulk oils and lubriants as ships stores.
(d) Marine Fisheries Research Institute For fish of Kenya taking only.
Jetty, English Point, distinguished by the letter A in red on Drawing No.
085/SS5 in the office of the Commissioner.
Shimoni The foreshore which lies within an arc For imports, exports and of a radius of 180 metres from the coastwise cargo.
Custom House.
(2) FRONTIER PORTS Busia Isebania Kiunga Liboi Loitokitok Lokichogio The area immediately in front of Lunga Lunga the Custom House.
For imports and exports.
Malaba Mandera Moyale Namanga Taveta [Issue 1] 980 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] THIRD SCHEDULEcontinued Place Limit Purpose (3) CUSTOMS AIRPORTS Garissa Any place within the customs airport For imports, exports and area as specified in the Fourth Schedule, coastwise cargo.
enclosed by the perimeter fence where the proper officer may permit goods to be loaded and unloaded.
Kisumu Any place within the customs airport For imports, exports and area as specified in the Fourth Schedule, coastwise cargo.
enclosed by the perimeter fence where the proper officer may permit goods to be loaded and unloaded.
Lamu Any place, within the customs airport For imports, exports and area as specified in the Fourth Schedule, coastwise cargo.
enclosed by the perimeter fence where the proper officer may permit goods to be loaded and unloaded.
Malindi Any place, within the customs airport For imports, exports and area as specified in the Fourth Schedule, coastwise cargo.
enclosed by the perimeter fence where the proper officer may permit goods to be loaded and unloaded.
Nairobi Any place, within the customs airport For imports, exports and Jomo area, as specified in the Fourth coastwise cargo.
Kenyatta Schedule, enclosed by the perimeter International fence where the proper officer may Airport permit goods to be loaded and unloaded.
Wilson Airport Any place, within the customs airport For imports, exports and area as specified in the Fourth Schedule, coastwise cargo.
enclosed by the perimeter fence where the proper officer may permit goods to be loaded and unloaded.
Mombasa Any place, within the customs airport For imports, exports and area as specified in the Fourth Schedule, coastwise cargo.
Moi International Airport enclosed by the perimeter fence where the proper officer may permit goods to be loaded and unloaded.
(4) CUSTOMS INLAND PORTS Container Terminal at As the proper officer may indicate within For imports, exports and Embakasi the perimeter fence as defined in Plan coastwise cargo in containers No.
98112/52A and in the letter from the only.
Commissioner of Lands Ref.
98112/79 dated the 3rd November, 1982.
FOURTH SCHEDULE [L.N.
163/1990.] CUSTOMS AIRPORT Place Limits Garissa All that area of land, more particularly described in the AGA section of the Aeronautical Publication issued by the Director of Civil Aviation provided that the airport shall be used by aircraft arriving from or departing to foreign airports only when adequate notice has been given to the proper officer and he has signified his prior approval to such arrival or departure and confirmed his ability to attend.
981 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] FOURTH SCHEDULEcontinued Place Limits Kisumu All that area of land, more particularly described in the AGA section of the Aeronautical Publication issued by the Director of Civil Aviation provided that the airport shall be used by aircraft arriving from or departing to foreign airports only when adequate notice has been given to the proper officer and he has signified his prior approval to such arrival or departure and confirmed his ability to attend.
Lamu All that area of land, more particularly described in the AGA section of the Aeronautical Publication issued by the Director of Civil Aviation provided that the airport shall be used by aircraft arriving from or departing to foreign airports only when adequate notice has been given to the proper officer and he has signified his prior approval to such arrival or departure and confirmed his ability to attend.
Malindi All that area of land, more particularly described in the AGA section of the Aeronautical Publication issued by the Director of Civil Aviation provided that the airport shall be used by aircraft arriving from or departing to foreign airports only when adequate notice has been given to the proper officer and he has signified his prior approval to such arrival or departure and confirmed his ability to attend.
Mombasa Mbaraki Cruise ships berthed alongside at Mbaraki wharf.
The Mbaraki Cement wharf.
Mombasa All that area of land, more particularly described in the AGA section of the Moi Aeronautical Publication issued by the Director of Civil Aviation.
International Airport Nairobi All that area of land, more particularly described in the AGA section of the Jomo Aeronautical Publication issued by the Director of Civil Aviation.
Kenyatta International Airport Wilson All that area of land, more particularly described in the AGA section of the Airport Aeronautical Publication issued by the Director of Civil Aviation.
FIFTH SCHEDULE CUSTOMS AIRPORTS FOR LIMITED PURPOSES Place Limits Purpose Nakuru The area of land, more particularly For refuelling only, provided described in the AGA of the Aeronautical prior approval of the proper Publication issued by the Director of Civil officer is obtained.
Aviation.
[Issue 1] 982 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] SIXTH SCHEDULE BOARDING STATIONS (1) AT PORTS FOR VESSELS Kilifi Kisumu Kiunga Lamu Any place within the limits of the port at which the proper officer shall Malindi require a vessel to bring to.
Mombasa Kilindini Old Port Shimoni (2) AT CUSTOMS AIRPORTS Garissa Kisumu Airport Lamu Malindi Mombasa Moi International Any place within limits of the port as specified in the Fourth Schedule at Airport which the proper officer shall require an aircraft to bring to.
Nairobi Jomo Kenyatta International Airport Wilson Airport SEVENTH SCHEDULE CUSTOMS AREAS (1) AT PORTS FOR VESSELS Kilifi Imports, Exports, and Coastwise Cargo The area immediately in front of the Custom House.
Kisumu Imports, Exports, and Coastwise Cargo The area bounded by the perimeter fence, delineated in red on Drawing No.
1710/3 in the office of the Commissioner but not including any offices, stores, canteens, workshops, garages, public conveniences or any building of any description other than the transit shed and Customs office.
983 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] SEVENTH SCHEDULEcontinued Kiunga Imports, Exports, and Coastwise Cargo The area immediately in front of the Custom House.
Lamu Imports, Exports, and Coastwise Cargo (a) Godowns Nos.
1 and 2 adjoining the Custom House and godown No.
3 situated on the ground floor of the Custom House.
(b) The go-down office and store, situated on the ground floor of the District Court.
(c) The fenced yard between the Custom House and the District Court.
Malindi Imports, Exports, and Coastwise Cargo The transit shed situated adjacent to and to the south Custom House.
Mombasa Imports, Exports, and Coastwise Cargo Kilindini The area bounded by the wharf and the pert perimeter fence, delineated in red on Plan No.
PEM/211 in the office of the Commissioner, but not including any offices, stores, canteens, workshops, garages, public conveniences or any building of any description other than transit sheds Nos.
1, 2, 3, 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 16, 17, BP 1, BP 2, BP 3, BP 4, SL 1, SL 2, the magadi sheds, the film and dangerous cargo stores, the cask guaging shed, the customs warehouse, the refrigerated cargo store adjoining the south end of transit shed No.
5, the cold store and the customs examination enclosures and lockers.
All fish, including fish of Kenya taking The area at Liwatoni fisheries jetty delineated in red on Drawing No.
M.
6919/24 in the office of the Commissioner.
Cement, Clinker, Coal, Flourspar and Molasses Mbaraki cement wharf delineated in red on Plan No.
PEM/382 in the office of the Commissioner.
Admiralty (a) The Naval Armament Depot Jetty, Mtongwe, and the area adjacent Stores thereto, delineated in red on Admiralty Plan No.
DRG 40/57 in the office of the Commissioner.
(b) The Naval Armament Depot Jetty, Mkunguni, and the area adjacent thereto, delineated in red on Admiralty Plan No.
18/56B in the office of the Commissioner.
Bunkering FacilitiesDuty Paid Products Only The K Boat Jetty on the foreshore between Mbaraki Creek and Liwatoni Bay marked A and delineated in green on Admiralty Chart No.
666 in the office of the Commissioner.
Imports, Exports, and Coastwise Movement of Explosives Only Mwachi Explosives Jetty marked A and the area adjacent thereto, delineated in red on Plan P.
780 in the office of the Commissioner.
Imports, Exports, and Coastwise Cargo The area bounded on the north-east by the waterside, on the south-east by the port area fence and the end wall of the open-sided shed known as the Umbrella Shed and the main transit shed, and on the north-west by the wall of the main transit shed and an imaginary line drawn in continuation thereof to the water-side excluding the offices above the main transit shed and any public convenience.
The area at English Point on the north mainland comprising the cement jetty, cement silos, bulk oil tanks, pipelines, and offices, the whole area being delineated in red on Plan No.
S.
1045 in the office of the Commissioner.
The Marine Fisheries Research Institute jetty, English Point, distinguished by the letter A and delineated in red on Drawing No.
085/SS5 in the office of the Commissioner.
[Issue 1] 984 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] SEVENTH SCHEDULEcontinued Shimoni Imports, Exports, and Coastwise Cargo The area immediately in front of Custom House.
(2) AT FRONTIER PORTS Busia.
Isebania Kiunga Liboi Loitokitok Lokichogio Lunga Lunga Imports and Exports Malaba The area immediately in front of the Customs House Mandera Moyale Namanga Taveta (3) AT CUSTOMS AIRPORT Garissa Imports, Exports, and Coastwise Cargo All that area of land commonly known as the airport maintained for and in use by aircraft and which is within the customs airport, Garissa.
Kisumu Imports, Exports, and Coastwise Cargo (a) The area enclosed by the airport perimeter fence and which is within the customs airport, Kisumu.
(b) The lock-up marked Airfreight Transit Shed.
Lamu Imports, Exports, and Coastwise Cargo All that area of land commonly known as the airport maintained for and in use by aircraft and which is within the customs airport, Lamu, specified in the Fourth Schedule.
Malindi Imports, Exports, and Coastwise Cargo All that area of land commonly known as the airport maintained for and in use by aircraft and which is within the customs airport, Malindi, specified in the Fourth Schedule.
Mombasa Imports, Exports, and Coastwise Cargo Moi The baggage hall and that portion of the airport terminal building operated by International the Kenya Airways Limited and marked Air Freight Transit Shed within the Airport Moi International customs airport specified in the Fourth Schedule.
Nairobi Imports, Exports, and Coastwise Cargo Jomo The area within the Jomo Kenyatta International customs airport as defined in Kenyatta the Fourth Schedule including all buildings, enclosed by the airport security International fence, the perimeter fence to the east of the airport terminal buildings and the Airport main control tower and the main runway to the north of the airport apron but not including canteens, workshops, garages and public conveniences.
Wilson Airport Imports, Exports, and Coastwise Cargo The area within the Customs Wilson Airport as defined in the Fourth Schedule, enclosed by the airport perimeter fence and which is within the Customs Wilson Airport.
985 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] SEVENTH SCHEDULEcontinued (4) CUSTOMS INLAND PORTS Container The area enclosed by the perimeter fence as and defined in Plan No.
Terminal, 98112/52A and in the letter from the Commissioner of Lands Ref.
98112/79 Embakasi dated 3rd November, 1982.
EIGHTH SCHEDULE SUFFERANCE WHARVES FOR VESSELS A.
For loading of cattle, sheep, and goats subject to the condition that vessels shall report to the proper officer at Lamu before proceeding to load and prior to departure coastwise Port Sufferance Wharf Lamu The Mkowe passenger jetty in Kipungani Creek.
B.
(i) For unloading of cattle, sheep, and goats, subject to the condition that vessels shall report to the proper officer at Mombasa Old Port before proceeding to unload and prior to depature coastwise.
(ii) For loading beer by the Kenya Breweries Limited, Mombasa, subject to the condition that vessels shall report to he proper officer at Mombasa Old Port before proceeding to load and prior to departure coastwise.
Port Sufferance Wharf Mombasa The Kenya Meat Commission jetty adjacent to the Kenya Meat Commission Old Port in Tudor Creek.
C.
For loading and unloading of marine, oil exploration, and salvage machinery and equipment, and such other goods as the Commissioner may specially allow, subject to the condition that the proper officer at Kilindini Port shall be notified prior to the loading and unloading Port Sufferance Wharf Mombasa The Diving Contractors Limited (DIVECON) jetty at Kilindini Port Liwatoni, delineated in red on location and site Plan No.
90/82/2A in the office of the Commissioner.
NINTH SCHEDULE PLACES FOR THE LANDING AND EMBAKATION OF PERSONS (1) AT PORTS FOR VESSELS Kilifi The foreshore which lies 45 metres on either side of the foot of the steps leading to the Custom House.
Kisumu The main jetty, the wagon ferry terminal jetty and the oil jetty distinguished by the letters A, B and C on Drawing No.
1710/3 in the office of the Commissioner.
Kiunga The foreshore which lies within the port area: (a) The jetty.
(b) The foreshore which lies 70 metres on either side of the jetty.
Malindi The jetty.
[Issue 1] 986 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] NINTH SCHEDULEcontinued Mombasa Vessels berthed alongside the Main Wharf Kilindini The main wharf, the oil jetties at Shimanzi and Kipevu and the cased oil jetty.
Vessels berthed alongside Mbaraki The Mbaraki cement wharf, after the completion of all customs formalities.
Vessels berthed alongside Liwatoni The Liwatoni fisheries jetty, after the completion of all customs formalities.
Vessels lying at anchor in the Port Fire station pontoon.
No.
6 landing pontoon adjacent to the north end of Transit Shed No.
5.
Kenya Navy Vessels or Vessels on Charter to Kenya Navy (a) The Naval Armament Depot Jetty, Mtongwe, marked A on Admirality Plan DRG No.
40/57 in the office of the Commissioner, for persons concerned with the working of these vessels.
(b) The Naval Armament Depot Jetty, Mkunguni, marked A on Admirality Plan DRWG.
No.
18/56B, in the office of the Commissioner, for persons concerned with the working of these vessels.
Naval and other craft travelling directly between Kilindini port and the Naval Armament Depot Jetties (a) The Naval Armament Depot Jetty, Mtongwe, marked A on Admiralty Plan DRWG.
No.
40/57 in the office of the Commissioner, for naval personnel and their families and for such other persons as the proper officer may either generally or specially allow.
(b) The Naval Armament Depot Jetty, Mkunguni, marked A on Admiralty Plan DRWG.
No.
18/56B in the office of the Commissioner, for naval personnel and their families and for such other persons as the proper officer may either generally or specially allow.
(c) The fire station pontoon.
Vessels and lighters berthed alongside the Explosive Jetty Mwachi Explosive Jetty, marked A and the area adjacent thereto, delineated in red on Plan P.
780 in the office of the Commissioner.
Old Port Vessels berthed alongside the wharf or lying at anchor in the Port.
The wharf.
Vessels berthed at the Cement Jetty, English Point The cement jetty, after the completion of all customs formalities.
Vessels berthed at Marine Fisheries Research Institute Jetty, English Point The Marine Fisheries Research Institute jetty, after the completion of all customs formalities.
Shimoni The foreshore which lies within an arc of a radius of 180 metres from the Custom House.
(2) AT CUSTOMS AIRPORTS Kisumu Lamu Malindi Mombasa Moi International Airport The Customs examination area or the baggage hall of the terminal Nairobi units at the airport terminal building at each customs airport specified Jomo in the Fourth Schedule to this Notice.
Kenyatta International Airport Wilson Airport 987 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] TENTH SCHEDULE PLACES FOR THE EXAMINATION OF GOODS (INCLUDING BAGGAGE) (1) AT PORTS FOR VESSELS Kilifi The Custom House.
Kisumu The customs office distinguished by the letter D and the transit shed marked E on Drawing No.
1710/3 in the office of the Commissioner and such other place at which the proper officer may require goods (including baggage) to be produced for examination.
Kiunga The foreshore, which lies within the port area, and the Custom House.
Lamu Goods and Baggage (a) Sheds Nos.
1 and 2 adjoining the Custom House.
(b) Shed No.
3 situated on the ground floor of the Custom House.
Malindi Goods and Baggage The transit shed situated adjacent to and to the south of the Custom House.
Mombasa Goods Kilindini (a) The customs examination enclosure between transit shed Nos.
1 and 2 marked A and coloured red on Plan No.
PEM/211 in the office of the Commissioner.
(b) The customs examination shed at the north end of transit shed Nos.
3 and 4 marked B and coloured red on Plan No.
PEM/211 in the office of the Commissioner.
(c) The customs examination enclosure within transit shed No.
5 marked C and coloured red on Plan No.
PEM/211 in the office of the Commissioner.
(d) The customs examination enclosure in transit sheds Nos.
7 and 8 marked D in red on plan No.
PEM/211 in the office of the Commissioner.
(e) The customs examination enclosure in transit sheds Nos.
9 and 10 marked E in red on Plan No.
PEM/211 in the office of the Commissioner.
(f) The customs examination enclosure in transit shed No.
11 marked F in red on Plan No.
PEM/211 in the office of the Commissioner.
(g) The customs examination enclosure in transit shed No.
12 marked G in red on Plan No.
PEM/211 in the office of the Commissioner.
(h) The customs examination enclosure in transit shed No.
13/4 marked H in red on Plan No.
PEM/211 in the office of the Commissioner.
(i) The customs examination enclosure in transit sheds Nos.
16 and 17 marked J in red on Plan No.
PEM/211 in the office of the Commissioner.
(j) The customs examination enclosure in ARCON shed marked K in red on Plan No.
PEM/211 in the office of the Commissioner.
(k) The customs examination enclosure in transit shed at South Lighter Wharf marked L in red on Plan PEM/211 in the office of the Commissioner.
(l) The customs examination enclosure in transit shed at North Lighter Wharf marked M in red on Plan-No.
PEM/211 in the office of the Commissioner.
(m) The customs examination enclosure in transit shed BP.
2 marked O in red on Plan No.
PEM/211 in the office of the Commissioner.
(n) The customs cask gauging shed, marked N in red on Plan No.
PEM/211 in the office of the Commissioner.
(o) The customs warehouse marked P in red on Plan No.
PEM/211 in the office of the Commissioner.
(p) The cold store at Kenya Fishing Industries Liwatoni, marked B in red on Drawing No.
M.
6916/24 in the office of the Commissioner.
(q) Mbaraki cement wharf delineated in red on Plan No.
PEM/382 in the office of the Commissioner.
[Issue 1] 988 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] TENTH SCHEDULEcontinued (r) Such other place at which the proper officer may require goods to be produced for examination.
Baggage, subject to such conditions as the proper officer may either generally or specially specify (a) The baggage shed, marked T in red on Plan No.
PEM/211 in the office of the Commissioner.
(b) Such other place at which the proper officer may require baggage to be produced for examination.
Old Port Goods (a) Transit sheds Nos.
1, 2 and 3 situated on the ground floor of the Custom House.
(b) The open-sided shed known as the Umbrella Shed.
Baggage (a) The baggage shed adjoining the Custom House.
(b) Such other place at which the proper officer may require baggage to be produced for examination.
(c) The cement jetty and area delineated in red on Plan No.
S.
1045 in the office of the Commissioner.
Shimoni Goods and Baggage The Custom House.
(2) AT FRONTIER PORTS Busia Isebania kiunga Liboi Goods and Baggage Loitokitok (a) The Custom House and the area immediately adjacent thereto.
Lokichogio (b) Such other place at which the proper officer may require goods or baggage to be produced for examination.
Lunga Lunga Malaba Mandera Moyale Namanga Taveta (3) AT CUSTOMS INLAND PORTS Goods and Baggage Container Such place at which the proper officer may require goods or baggage to be terminal, produced for examination within the customs airport, specified in the Fourth Embakasi Schedule to this Notice.
(4) AT CUSTOMS AIRPORTS Garissa Goods and Baggage Such place at which the proper officer may require goods or baggage to be produced for examination within the customs airport, Garissa, specified in the Fourth Schedule to this Notice.
989 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] TENTH SCHEDULEcontinued Kisumu Goods and Baggage Such place at which the proper officer may require goods or baggage to be produced for examination within the customs airport, Kisurou, specified in the Fourth Schedule to this Notice.
Malindi Goods and Baggage Such place at which the proper officer may require goods or baggage to be produced for examination within the Customs Airport, Malindi, specified in the Fourth Schedule to this Notice.
Lamu Goods and Baggage Such place at which the proper officer may require goods or baggage to be produced for examination within the customs airport, Lamu, specified in the Fourth Schedule to this Notice.
Mombasa Goods Moi The portion of the airport terminal building operated by the Kenya Airways International Limited and marked Air Freight Shed.
Airport Baggage The baggage hall in the airport terminal building within the Moi International customs airport, Mombasa, specified in the Fourth Schedule.
Nairobi Goods and Baggage Wilson Such place at which the proper officer may require goods and baggage to be Airport produced for examination within the customs Wilson Airport, Nairobi, as specified in the Fourth Schedule.
Jomo Kenyatta Airport Goods (a) The customs examination room in the freight shed.
(b) Such other place at which the proper officer may require goods to be produced for examination within the Jomo Kenyatta International customs airport, Nairobi, specified in the Fourth Schedule.
ELEVENTH SCHEDULE ENTRANCES AND EXITS TO AND FROM CUSTOMS AREAS OR CUSTOMS AIRPORTS (1) AT PORTS FOR VESSELS Kisumu The Main Gate No.
1, so distinguished by the red figure on Drawing No.
1710/3 in the office of the Commissioner.
Mombasa Generalpersons and cargo (other than import cargo) by road traffic Kilindini At the foot of Moi Avenue, Gates Nos.
8 and 9, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
Generalpersons and cargo (other than import cargo) by road and rail traffic Adjoining the entrance to the Dockyard Gates Nos.
2 and 3, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
Generalpersons and cargo by road traffic At the foot of Moi Avenue, Gate No.
10, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
[Issue 1] 990 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] ELEVENTH SCHEDULEcontinued Generalpersons and import and export cargo by road traffic (a) Adjoining the labour compound and leading to Shimanzi Road, Gate No.
12, so distinguish ed by the figures on Plan No.
PEM/211 in the office of the Commissioner.
(b) Leading to Changamwe, Gate No.
18, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
(c) Leading to Changamwe, Gate No.
19, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
Special-cargo (other than Import cargo) by road traffic Leading to Moi Avenue, Gate No.
6, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
Specialfor Port (Dockyard) employees only Gate No.
1, being the entrance to the Dockyard so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
Specialcargo by rail (a) Adjoining the foot of Moi Avenue, Gate No.
11 so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
(b) Abutting upon the Kenya Shell installation, Shimanzi, Gate No.
13, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
(c) Leading to Shimanzi oil sidings, Gate No.
14, so distinguished in the figures on Plan No.
PEM/211 in the office of the Commissioner.
(d) Leading to Changamwe, Gate No.
20, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
SpecialPort construction materials by road Adjacent to Kipevu Tank Farm, Gate No.
21, so distinguished by the figures on Plan No.
PEM/211 in the office of the Commissioner.
SpecialKenya Power and Lighting Co.
employees on electrical maintenance duty only.
Leading to the Kenya Power and Lighting Companys station at Kipevu, Gate No.
17, so distinguished by figure on Plan No.
PEM/211 in the office of the Commissioner.
SpecialEast African Oil Refineries employees only Leading to Refineries Kipevu Tank Farm, Gate No.
22, so distinguished by the red figures on Plan No.
PEM/211 in the office of the Commissioner.
SpecialExplosives only The main gate in the security fence surrending the Mwachi Explosives Jetty Terminal.
Mbaraki Cement Wharf In the area surrounded by the security fence surrounding Mbaraki Cement Wharf, Gates Marked Ml, M2 and M3 in red on Drawing No.
PEM/382 in the office of the Commissioner.
Liwatoni Fisheries Jetty The main gate leading to the jetty, so marked in red on Drawing No.
M 6919/24 in the office of the Commissioner.
SpecialNaval Stores, Naval Personnel and their families and.
such other persons as the proper officer may either generally or specifically allow.
(a) At the Naval Armament Depot, Mtongwe, the gate distinguished by the letter B on Admiralty Plan DRWG.
No.
40/57 in the office of the Commissioner.
(b) At the Naval Armament Depot, Mkunguni, the gate distinguished by the letter B on Admiralty Plan DRWG.
No.
18/56B in the office of the Commissioner.
991 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] ELEVENTH SCHEDULEcontinued Old Port GeneralPersons and Cargo The main gate leading on to Treasury Square, Mombasa.
SpecialExport Cargo The wooden gate adjacent to the main gate leading on to Treasury Square, Mombasa.
SpecialCement The main entrance to the cement silos coloured blue on Plan No.
F.
12/ARCH/l/A in the office of the Commissioner.
(2) AT CUSTOMS AIRPORTS Kisumu Mombasa The entrances and exits to and from the airport more particularly Moi specified in the AGA Section of the Aeronautical Publication issued by the Director of Civil Aviation.
International Airport Nairobi The entrances and exits to and from the airport more particularly Jomo specified in the AGA section of the Aeronautical Publication issued by the Kenyatta Director of Civil Aviation International Airport General (a) The entrances and exits to and from the terminal building on the road to the airport from the Airport South Road and the Mombasa-Nairobi Road.
(b) The entrances leading from the Airport South Road to the freight section.
For General Service Unit Personnel The eastern gate near the main control tower.
General Nairobi The entrances and exits to and from the airport more particularly Wilson specified in the AGA section of the Aeronautical Publication issued by the Airport Director of Civil Aviation.
(3) CUSTOMS INLAND PORTS Container The entrances and exits as specified in Plan No.
98112/52A and the letter from Terminal the Commissioner of Lands Ref.
98112/79 dated the 3rd November, 1982.
Embakasi.
TWELFTH SCHEDULE ROADS OR ROUTES OVER WHICH GOODS IN TRANSIT SHALL BE CONVEYED Goods in transit may only be conveyed over roads or routes specified in this Schedule and the goods must enter or leave Kenya through a port or customs airport appointed under the First Schedule 1.
National and International Trunk Roads as shown on the Map of Kenya No.
SK 81 KENYA (Second Edition) in the office of the Commissioner (a) International Trunk Roads A 109 and A 104, joining MombasaNairobi NaivashaNakuruEldoretMalaba.
[Issue 1] 992 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (b) International Trunk Road A 14, joining MombasaLunga Lunga.
(c) International Trunk Roads A 109 and A 23, joining MombasaVoiTaveta.
(d) National and International Trunk Roads B8 and A3, joining Mombasa MalindiGarissaLiboi.
(e) International Trunk Road Al, joining KisiiMigoriIsebania.
(f) International Trunk Road A2, joining, NairobiNanyukiIsioloMarsabit Moyale.
(g) International Trunk Road joining LodwarKakumaLoikichogio.
(h) International Trunk Roads A2 and A3, joining, NairobiThikaGarissa Liboi.
(i) International Trunk Roads A109 and A104, joining NairobiAthi River Namanga.
(j) National and International Trunk Roads A104, B1 and A1, joining Nakuru KerichoKisumuYalaBusia.
(k) National Trunk Road joining GarissaWajirMandera.
(l) National Trunk Road C102, joining Nairobi-Sultan HamudLoitokitok.
(m) National Trunk Road C103, joining NairobiNamangaLoitokitok.
2.
The following routes operated by Kenya Railways Corporation: (a) MombasaVoiNairobiNakuruLondianiKisumu.
(b) NakuruEldoretMalaba.
(c) VoiTaveta.
The Customs (Appointment and Limits of Ports, etc.) Notice (Sub.
Leg.) and the Customs (Appointment of Customs Areas, etc.) Notice (Sub.
Leg.) are revoked./ 993 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION) (AID PROJECTS) ORDER, 1992 [L.N.
138/1992, L.N.
118/1996, L.N.
92/2001, L.N.
198/2003.] 1.
This Order may be cited as the Customs and Excise (Remission) (Aid Projects) Order, 1992.
2.
The whole of the import duty payable on materials and equipment, including vehicles, which the Commissioner is satisfied are for use in the construction, equipping or execution of an aid project to be, or in the process of being, carried out pursuant to an agreement between the Government and a foreign government, or a foreign or international agency, institution, foundation or organization, supplying or making available aid funds, materials or equipment (in this Order called the aid agency) is remitted subject to the conditions set out in paragraph 3.
3.
The conditions referred to in paragraph 2 are that (a) the agreement expressly provides for remission of duty on the materials and equipment, including vehicles; and; (b) the agreement provides that the materials and equipment, including vehicles, shall become the property of the Government, any public university, the Kenya Medical Research Institute, the Kenya Bureau of Standards or such other non-profit making organization in Kenya as the Minister may, by notice in the Gazette, specify for the purposes of this Order; or (c) the materials and equipment, including vehicles, belong to, and whilst in Kenya continue to belong to, the aid agency; or (d) both of subparagraphs (a) and (b) apply; and (e) within ninety days after the completion of the project the aid agency provides the Commissioner (i) in the case of a situation referred to in subparagraph (b), with a detailed list of items of equipment which have been used in the execution of the project and which, not forming part of the project itself, have become the property of the Government or other organization referred to in that subparagraph; (ii) in the case of a situation referred to in subparagraph (c), with a detailed list of items of equipment which have been used in the execution of the project and which remain the property of the aid agency; (f) remission of duty under paragraph 2 does not apply to fuels, oils and lubricants for use in vehicles and equipment, whether or not expended in the implementation of the project; Provided that the Minister may grant remission of duty under this subpargraph after taking into consideration the terms and conditions of the funding agreement.
(g) the commissioner may, if he considers it necessary, inspect the project at any time during its execution.
[L.N.
118/1996, L.N.
92/2001, L.N.
198/2003.] 4.
Duty shall become payable if goods which are the subject of this Order are used or disposed of in a manner inconsistent with the purpose for which the remission is granted.
5.
The Customs and Excise (Remission) (Aid Projects) Order is revoked.
995 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION) (MEDICAMENTS) ORDER, 1982 [L.N.
85/1982, L.N.
23/1983.] 1.
This Order may be cited as the Customs and Excise (Remission) (Medicaments) Order, 1982.
2.
The whole of the import duty payable on raw materials for the sole use in the manufacture of medicaments (including veterinary medicaments) as set out in Part II of the Schedule by the pharmaceutical manufacturers set out in Part I of the Schedule is remitted.
SCHEDULE PART I Beecham of Kenya Limited.
The Boots Company (K) Limited.
Chemafric Pharmaceutical Division of Kensara Limited.
Cosmos Limited.
Dawa Pharmaceuticals Limited.
Diddy Pharmaceuticals Limited.
Elys Chemical Industries Limited.
Glaxo East Africa Limited.
Hoechst East Africa Limited.
Infusion Kenya Limited.
Laboratory & Allied Equipment.
Macs Pharmaceuticals Limited; Manhar Brothers (K) Limited.
Nicholas Laboratories (E.A.) Limited.
P.A.C.
Laboratories Limited.
Pfizer Laboratories Limited.
Pharmaceutical Manufacturing Company of Kenya Limited.
Sterling Products International Limited.
Vick Products (E.A.) Limited.
Wellcome Kenya Limited.
Novelty Manufacturing Limited.
PART II Empty glass vials.
Vial seals.
Acetazolamide BP.
Acetylsalicylic Acid.
Activated Attapulgite.
997 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] SCHEDULEcontinued Allopurinol BP.
Aluminium Hydroxide.
Amodiaquine.
Aminophylline.
Amitriptyline.
Amprolium Hydrochloride Analgin.
Asafen Granules.
Atropine BP.
Belladonna.
Bendrofluazide.
Benzethonium Chloride.
Benzhexol Hydrochloride BP.
Benzyl Benzoate BP.
Bephenium Hydrozynaphthoate BP.
Beserol Granules.
Betamethasone.
Bisacodyl.
Bithionol Sulphoxide/Bithionol.
Bromohexane.
Caffeine.
Calcium Sennoside.
Calcium Sodium Lactate.
Camphorated Opium Tincture.
Camyofin.
Carbamazepine BP.
Carbimazole BP.
Capsicum Tincture.
Chloral Hydrate.
Chlorbutol BP.
Chlordiazepoxide.
Chloroquine.
Chlorpheniramine Malcate.
Chlorpromazine.
Chlorpropamide.
Chaoline Chloride.
Clioquinol.
Codein Phosphate BP.
CVC Medicated Ointment (vicks).
Cyanocobalamin.
[Issue 1] 998 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] SCHEDULEcontinued Cyclophosphamide BP.
Dapsone.
Dequalinium Chloride.
Derbrisoquine.
Desonide.
Dexamethasone.
Dextran.
Dextromethorphan.
Diazepam.
Dichlorophen BP.
Dicyclomine Hydrochloride BP Digozin BP.
Dihydrostreptomycin.
Diloxanide Furoate.
Diphenhydramine.
Ephedrine.
Epsom Salts.
Ergotamine.
Ergot Extract.
Ethambutol.
Ferrous Sulphate.
Flumethazone.
Fluocinolone.
Folic Acid.
Frusemide.
Furaltadone Hydrochloride.
Furasolidone.
Gentian Derivatives.
Glycerine Trinitrate.
Griseofulvin BP.
Guaiphenesin.
Guanethidine Sulphate BP.
Haloperidol BP.
Hamamelis Extract/Tincture.
Hexyl Resorcinol.
Hydrocortisone.
Hydrofilumentiazide BP.
Hyoscine-N-Nutylbromise.
Hysocyamus Extract/Tincture.
Iburofen.
999 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] SCHEDULEcontinued Ichthammol.
Indomethacin.
Ipecacuanha Extract/Tincture.
Isoniazid.
Levamisole.
Lighnocaine Hydrochloride BP Lorazepan.
Mabendazole.
Magnesium Hydroxide.
Magnesium Trisilicate.
Meclozine.
Medazepam.
Mepacrine.
Mepyramine.
Mercurochrome.
Mesulphen.
Methyldopa.
Methyl Nicotinate.
Methylsalicylate.
Methyltesterone BP.
Metodophramide.
Metriphonate Metronidazole.
Milk of Magnesia.
Miranol C2M.
Morphine Hydrochloride BP.
Nalidixic Acid.
Niclosamide.
Nicotinamide.
Nitrazepam BP.
Nitrofurantoin.
Nitrofurazone BPC.
Nux Vomica Extract/Tincture.
Oxyphcrnbutazone.
Paracetamol.
Phenobarbitone.
Phenylbutazone.
Phenytoin Sodrum BP.
Phythalysuphathiazole BP.
Pilocarpine.
[Issue 1] 1000 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] SCHEDULEcontinued Piperazine.
Potassium Guaiacol Sulphate.
Prednisolone.
Prednisone.
Privaquine Probenecid.
Prochlorpherazine.
Proguanil Hydrochloride BP.
Promethazme.
Propanolol.
Pseudoephedrine.
PVP Iodine Pyridoxine.
Pyrimethamine.
Pyrizinamide BP.
Quinine.
Reserpine BP.
Roboflavine.
Salbutamol.
Salicylic Acid.
Salicylamine.
Senna.
Sodium Lactate.
Squill Tincture/Extract.
Stramonium Tincture/Extract.
Strychnine Nitrate.
Sulphacetamide.
Sulphadiazine.
Sulphadiazine BP/Silver Sulphadiazine.
Sulphadimidine.
Sulphaguanidine.
Sulphamerazine.
Sulphamethoxazole.
Sulphanilamide.
Sulphaphenazole.
Sulphaquinaxoline Sodium BP.
Sulphathiazole BPC.
Tetramisole.
Thenyldiamine.
Theophylline.
1001 [Issue 1] CAP.
472 [Rev.
2012] Customs and Excise [Subsidiary] SCHEDULEcontinued Thiacetazone.
Thiamine.
Tincture Chloroform Morphine.
Tinidozole.
Tolu Balsam.
Triclosan.
Trifluoperazine.
Trimethoprim.
Triprolidine.
Undercednoic Acid BP.
Valerian Extract/Tincture.
Vasaka Extract/Tincture.
Vicks Inhaler Medication.
Vicks Vaporub Medication.
Xylometazoline Hydrochloride.
Zinc Exide.
Zinc Undecenoate.
[Issue 1] 1002 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] ORDERS DEEMED TO HAVE BEEN MADE UNDER SECTION 138(1) BY VIRTUE OF SECTION 235(2) OF THE ACT* [L.N.
107/1968, LN.
279/1968, L.N.
366/1968, L.N.
139/1969, L.N.
202/1969, L.N.
237/1969, L.N.
46/1970, L.N.
80/1970, L.N.
5/1971, L.N.
25/1971, L.N.
35/1972, L.N.
158/1973, L.N.
90/1976, L.N.
265/1976, L.N.
164/1977, L.N.
137/1978, L.N.
157/1978, L.N.
209/1978, L.N.
152/1979, L.N.
15/1981, L.N.
136/1982, L.N.
24/1983, L.N.
200/1983, L.N.
215/1983, L.N.
80/1993.] Although remission orders are initially made individually they are reproduced here as paragraphs of the one Order.
Remission orders of limited or temporary effect are not reproduced: reference should be made to the appropriate annual volumes of subsidiary legislation for these.
CUSTOMS AND EXCISE (REMISSION) ORDER 1.
This Order may be cited as the Customs and Excise (Remission) Order.
2.
The whole, or such part or per centage as is expressly stated, of the import duties and suspended duties payable on the goods specified in the Schedule to this Order have been remitted.
SCHEDULE 1.
(1) Oil well cement which the Commissioner is satisfied is imported into Kenya by the BP-Shell Petroleum Development Company of Kenya Limited, or by a contractor duly appointed by that company, for use by that company or by a contractor duly appointed by that company.
(2) Any machinery, plant, vehicle (excluding motor vehicles, for private use by individuals), equipment and other goods imported or purchased prior to clearance through the customs by or on behalf of the BP-Shell Petroleum Development Company of Kenya Limited, or by a contractor duly appointed by that company which the Commissioner is satisfied are (a) of a non-consumable nature; and (b) for use by that company or by a contractor duly appointed by that company in investigating the possibility of establishing an oil industry in Kenya.
2.
Light amber mineral fuel oil for use in high-speed engines shipped as stores in quantities approved by the Commissioner in any coasting vessel of not less than 10 tons register.
3.
All goods belonging to the State of the City of the Vatican imported or purchased prior to clearance through the customs by and for the official use of the Apostolic Delegation.
4.
The duty payable on cocoa beans imported by Cadbury Schweppes Kenya Limited or their duly appointed agents for the production of cocoa powder by the company shall be 7 per cent ad valorem.
5.
Consignments of casein imported or purchased prior to clearance through the customs by any person with the general or specific agreement of the Ministry of Agriculture.
* 1980 edition.
1003 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 6.
Goods, including motor vehicles, scientific equipment, drugs, publications of the Netherlands Royal Tropical Institute, other apparatus and materials directly imported by the Netherlands Medical Institute Research Centre or through their approved agents with the agreement of the Ministry of Health.
7.
Goods, including furnishings, equipment and vehicles necessary for establishing and operating Karen College imported directly or through agents by the Government of Denmark with the prior approval of the Ministry of Health.
8.
(1) Motor vehicles for personal use imported or purchased prior to clearance through the customs by members of the armed forces of the United Kingdom who enter Kenya for the purpose of assisting in the staffing, administration or raining of the Kenya Armed Forces: Provided that (i) a member may import or purchase one motor vehicle only; (ii) the motor vehicle shall be imported or purchased within three months of the members arrival in Kenya; (iii) duty at the rate applicable at the time of disposal shall be paid if a motor vehicle so imported or purchased is disposed of to anyone other than another person entitled to import or purchase a motor vehicle for personal use free of duty.
(2) Personal effects, and such amount of additional furniture and household goods (but not tobacco or its products, alcohol, piece goods, perfumed spirits, trade goods or other items for sale or disposal to other persons) as he might reasonably require, imported within three months of his first arrival by a member of the armed forces of the United Kingdom or within three months of the arrival of a dependant to join him where the member of the armed forces of the United Kingdom enters Kenya for the purpose of assisting in the staffing, administration or training of the Kenya Armed Forces.
9.
Without prejudice to the generality of that expression, building materials and equipment imported with the prior approval of the Ministry of Education for the construction or extension of Nairobi University.
10.
Goods, including furnishings, motor vehicles, scientific and laboratory apparatus, chemicals, publications and all other teaching materials necessary for establishing and operating the Kenya Science Teachers College, directly imported by the Royal Swedish Board of Building and Planning or its approved agent, with the prior approval of the Ministry of Education.
11.
Contraceptives imported by or on behalf of the Family Planning Association of Kenya for the sole use of the association in family planning activities in Kenya, including contraceptive pills, creams, jellies, foams, foaming tablets, condoms, diaphragms, loops, injection Depo Provera and other forms of oral contraceptives.
12.
Printing paper for use in the printing of scriptures, proven as such to the satisfaction of the Commissioner, imported by the Bible Society of East Africa.
13.
Ships manufactured in Kenya or imported into Kenya, where they are registered under sections 3, 46 and 49 of the Merchant Shipping Act (Cap.
389).
14.
Dairy salt and Tetra Pak containers imported by Kenya Co-operative Creameries Ltd., for the manufacture of butter and milk.
15.
Stainless steel tubes, bars and fittings.
16.
Pulp imported by Kenya Paper Mill Limited.
[Issue 1] 1004 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 17.
Linseed imported by Rift Valley Products Ltd., and Nakuru Oil Mills Ltd.
18.
(1) Goods, including machines, teaching equipment and other related equipment, tools and demonstration models, imported by or on behalf of Muranga Harambee Development Fund or their authorized agents as donations to the fund by benefactors from abroad for the sole use of the Muranga College of Technology.
(2) Goods, including machines, teaching equipment and other related equipment, tools and demonstration models, imported by or on behalf of the Muranga Harambee Development Fund or their authorized agents through the use of the grant made to that fund by the Government of Denmark under an agreement on technical co-operation between the Government of Denmark and the Government of Kenya.
19.
Machinery, plant, vehicles (excluding motor vehicles for private use by individuals), equipment and other goods imported or purchased prior to clearance through the customs by or on behalf of Societa Minerali Radioattivi Energia Nucteare Somiren S.P.A.
or by a contractor duly appointed by that company, which the Commissioner is satisfied (a) are of a non-consumable nature; and (b) are for use by the company in prospecting for radioactive minerals in Kenya: Provided that, in the event of termination of the prospecting, such machinery, plant, vehicle, equipment and goods shall be re-exported and that if disposed of locally duty shall be paid on them at the appropriate rate.
20.
Transmission line towers and sub-station structures imported by or on behalf of Kenya Power and Lighting Company Limited.
21.
Goods purchased prior to clearance through the customs under the Netherlands Aid Agreement with Egerton College and approved by the Ministry of Agriculture.
22.
Materials, equipment and motor vehicles imported or purchased prior to clearance through the customs by or on behalf of the International Planned Parenthood Federation, for use in its official activities in Kenya.
23.
Motor vehicles, equipment, machinery and materials imported or purchased prior to clearance through the customs by, or on behalf of, and for the use of, the National Youth Service.
24.
All sowing seeds imported by the Kenya Farmers Association, Kirchoffs (E.A.) Limited, Mitchell Cotts & Co.
Limited, Lakhamshi Brothers Limited and any other seed importers certified as such by the Ministry of Agriculture.
25.
Crude pyrethrum extract imported by the Pyrethrum Marketing Board.
26.
Machinery, equipment, measuring instruments and component parts imported by Philips Electric Lamps (E.A.) Limited exclusively for the manufacture of electric lamps, fittings and accessories thereof.
27.
All goods, including materials, equipment and machinery, teaching equipment, tools, and demonstration models, imported or purchased prior to clearance through the customs by, or on behalf of, and for the sole use of, Kirinyaga Technical Institute.
28.
All ships, boats and other vessels imported or purchased prior to clearance through the customs by, and for the use of, Kenya Fishing Industries Limited.
29.
Aircraft, aircraft equipment, aircraft spare parts and accessories imported by and for the use of the Kenya Police.
1005 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 30.
Yarn imported by Kenwool Enterprises Limited for the manufacture of woollen fabrics by the importer and certified as such excluding yarn capable of use in the manufacture of blankets.
31.
Any motor vehicle donated to The National Christian Council of Kenya; The Church Province of Kenya; The Kenya Catholic Secretariat; The Methodist Church in Kenya; The Presbyterian Church of East Africa; The Evangelical Lutheran Church in Kenya; The East African Yearly Meeting of Friends; The African Inland Church; The Baptist Convention in Kenya, imported or purchased prior to clearance through the customs for their official use where (a) recommendation for remission has been made to the Treasury by the National Christian Council of Kenya or the Kenya Catholic Secretariat; (b) the Treasury has issued an approval in writing to the commissioner.
32.
Museum and natural history exhibits and specimens, museum showcases, display stands, mounting materials and similar equipment imported for the preparation, storage and display of exhibits, imported by and for the use of the National Museum of Kenya.
33.
Seventy per cent of the import duty payable on unassembled trailers and semi- trailers of tariff Nos.
87.14.010, 87.14.021 and 87.14.029.
34.
Ten per cent of the import duty payable on all petroleum products of tariff heading No.
27.10.
35.
Foodstuffs imported under written authority from the Permanent Secretary to the Treasury by the Maize and Produce Board and the Wheat Board operating as the National Cereals and Produce Board.
[Issue 1] 1006 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION) (SAFARI RALLY) ORDER [L.N.
22/1983.] 1.
This Order may be cited as the Customs and Excise (Remission) (Safari Rally) Order.
2.
Subject to paragraph 3, there shall be remitted the whole of the import duty payable on motor vehicles, and spare parts specified in the Schedule, which (a) are imported or purchased prior to clearance through customs for use in the Safari Rally; (b) having been temporarily imported under section 143 of the Act for use in the Safari Rally, are purchased during the period of temporary importation by a rally driver resident in Kenya for use in the Safari Rally; (c) having been imported under conditions whereby exemption from payment of duty is granted under the Third Schedule to the Act, or whereby remission or refund of duty has been granted by the Minister, are purchased by a rally driver resident in Kenya for use in the Safari Rally; (d) in the case of vehicles only, are assembled in Kenya and purchased by a rally driver for use in the Safari Rally.
3.
(1) Remission of duty under paragraph 2 is made on the conditions that (a) it applies only to motor vehicles and parts imported or purchased for use by bona fide rally drivers resident in Kenya who have been approved and recommended to the Minister, or a person authorized by him in writing, by the Safari Rally Committee and accepted as such by him; (b) the Minister, or a person authorized by him in writing, shall issue to the Commissioner his written approval for the remission in each case; (c) where the motor vehicles or parts cease to be used, or, in the case of parts, to be assigned for use, for Safari Rally purposes, or are disposed of in Kenya to persons not entitled to exemption from, or remission of, duty, duty shall, subject to subparagraph (3), immediately become payable at the appropriate rate; (d) the minister may at any time rescind the reemission in respect of any particular motor vehicle or spare parts, in which case the whole of the duty originally payable shall become payable forthwith.
(2) Nothing in subparagraph (1)(a) or (c) shall prevent a motor vehicle or spare parts from being used in other rallies in Kenya.
(3) Where a motor vehicle has been kept in Kenya in compliance with the conditions specified in subparagraph (1), and in particular has been entered for, and has taken part in, each Safari Rally during the period of three years from the date of importation, it may, if no rescission of remission has been made, thereafter be sold without payment of duty.
SCHEDULE SPARE PARTS IN RELATION TO ANY ONE RALLY DRIVER 1.
One engine assembly complete, or such individual parts making up one engine as the rally driver require, including, in either case, a starter motor, alternator and clutch.
2.
One sear box assembly complete.
1007 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] SCHEDULEcontinued 3.
One differential assembly and one front and/or rear axle assembly, or such individual parts making up one front and/or rear axle assembly as the rally driver requires.
4.
Up to four front suspension assemblies, or such individual parts making up those assemblies as the rally driver requires.
5.
Up to two sets of rear shock absorbers.
6.
Up to twelve rally type rims.
7.
Up to thirty rally tyres.
[Issue 1] 1008 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (RESTRICTED IMPORTS) (COMMERCIAL VEHICLES) (REVOCATION) ORDER, 1993 [L.N.
144/1993.] 1.
This Order may be cited as the Customs and Excise (Restricted Imports) (Commercial Vehicles) (Revocation) Order, 1993.
2.
The Customs and Excise (Restricted Imports) (Commercial Vehicles) Order, 1980 (L.N.
22/1980) is revoked.
1009 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (SMALL-SCALE INDUSTRIES) ORDER, 1993 [L.N.
147/1993.] 1.
This Order may be cited as the Customs and Excise (Small-Scale Industries) Order, 1993 and shall come into operation on the 11th June, 1993.
2.
The import duty paid in respect of capital goods imported or purchased under the written authority of the Permanent Secretary to Treasury for the establishment of small- scale industries shall be refunded, subject to such conditions and limitations as the Permanent Secretary may impose.
3.
The Customs and Excise (Small-Scale Industries) Order, 1992 (L.N.
142/1992) is revoked.
1011 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (SMALL-SCALE INDUSTRIES) (NO.
2) ORDER, 1993 [L.N.
148/1993.] 1.
This Order may be cited as the Customs and Excise (Small-Scale Industries) (No.2) Order, 1993.
2.
The import duty payable in respect of capital goods imported or purchased for the establishment of small-scale industries shall be remitted or refunded in the manner provided for under paragraph 3.
3.
A remission or refund under paragraph 2 shall be graduated in the following manner (a) no remission or refund of import duty shall be applicable in respect of small- scale industries located in the areas designated and bounded in blue on the boundary plans specified in the First Schedule; (b) fifty percent of the import duty payable in accordance with the First Schedule to the Act or payment of import duty at the rate of 10% ad valorem, whichever is the higher, shall be payable in respect of capital goods for the establishment of small-scale industries located in areas designated and bounded in red on the boundary plan specified in the Second Schedule; (c) import duty payable is remitted such that ten percent ad valorem or 10% of the specific rate specified in the First Schedule to the Act, whichever is the higher, is payable in respect of capital goods for the establishment of small- scale industries located in areas other than those referred to in paragraphs (a) or (b); (d) where import duty has been levied and paid, the amount to be refunded shall be that amount which would have been remitted under paragraphs (b) and (c) had the import duty not been paid.
4.
This Order shall not apply to capital goods whose cost and freight value at Mombasa or any other place of entry is in excess of fifty million shillings.
5.
For the purpose of this Order, "capital goods" include plant, machinery and equipment used or to be used in the establishment of small-scale industries but does not include motor vehicles, office furniture, typewriters, computers, copying equipment or raw materials.
FIRST SCHEDULE Area Boundary Plan No.
Nairobi and Environs MF 360/1 Mombasa and Environs MF 360/2 SECOND SCHEDULE Area Boundary Plan No.
Nairobi and Environs MF 360/1 Mombasa and Environs MF 360/2 Kisumu and Environs MF 360/3 Nakuru and Environs MF 360/4 Machakos and Environs MF 360/5 Meru and Environs MF 360/6 Eldoret and Environs MF 360/7 1013 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Thika and Environs MF 360/8 Nyeri and Environs MF 360/9 Kakamega and Environs MF 360/10 Kisii and Environs MF 360/11 Kericho and Environs MF 360/12 Kitale and Environs MF 360/13 Bungoma and Environs MF 360/14 Busia and Environs MF 360/15 Malindi and Environs MF 360/16 N.B.
Copies of the boundary plans can be viewed at the office of the Permanent Secretary, Treasury, P.O.
Box 30007, Nairobi, or the office of the District Commissioner for the specified areas or Provincial Commissioner in case of the Nairobi Area.
[Issue 1] 1014 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (RATE OF EXCHANGE) ORDER, 1993 [L.N.
149/1993.] 1.
This Order may be cited as the Customs and Excise (Rate of Exchange) Order, 1993.
2.
The rate of exchange for any foreign currency for use in the valuation of imports in any week under section 127 shall be determined by the Commissioner for Customs and Excise as the sum of (a) the proportion, 0.25, multiplied by the average market selling rate by banks or financial institutions for that foreign currency over the previous week; and (b) the proportion, 0.75, multiplied by the selling rate for sight drafts for that foreign currency as notified by the Central Bank of Kenya for the last day of the previous week.
3.
The rate of exchange for any foreign currency for use in the valuation of exports in any week under section 127A shall be determined by the Commissioner for Customs and Excise as the sum of (a) the proportion, 0.25, multiplied by the average buying rate by banks or financial institutions for that foreign currency over the previous week; and (b) the proportion, 0.75, multiplied by the buying rate for sight drafts for that foreign currency as notified by the Central Bank of Kenya for the last day of the previous week.
4.
Where a foreign currency is not traded by the banks and financial institutions, the market exchange for that foreign currency shall be determined by the Commissioner by multiplying the market exchange for the United States dollar by the ratio of the rate of exchange notified by the Central Bank for that currency to the rate of exchange notified by the Central Bank for the United States dollar.
1015 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DUMPING DUTY) ORDER, 1994 [L.N.
209/1995.] 1.
This Order may be cited as the Customs and Excise (Dumping Duty) Order, 1994 and shall come into operation on the 16th June, 1995.
2.
There shall be charged dumping duty on the goods described in the second column, and imported from the country specified in the third column, at the rate specified in the fourth column of the Schedule.
3.
The Customs and Excise (Dumping Duties) Order, 1994 (L.N.
190/1994) is revoked.
SCHEDULE DUMPING SITES Tariff No.
Tariff Description.
Country of origin Rate of duty 4819.40.00 Multiply paper bags South Africa 14% lined with aluminium foil whether or not printed with the name of the importer.
1017 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION) (CHARITABLE ORGANISATIONS) ORDER, 1999 [L.N.
65/1999, L.N.
93/2001, L.N.
64/2003, L.N.
46/2004.] 1.
This Order may be cited as the Customs and Excise (Remission) (Charitable Organisations) Order, 1999.
2.
In this Order, unless the context otherwise requires charitable organization means a non-profit making organisation registered or exempt from registration by the Registrar of Societies under section 10 of the Societies Act (Cap.
108) and approved by the Commissioner of Social Services, or registered by the Non-Governmental Organizations Co-ordination Act, 1990 (No.
19 of 1990) and whose income is exempt from tax under paragraph 10 of the First Schedule to the Income Tax Act (Cap.
470); Commissioner-General means the Commissioner-General of the Kenya Revenue Authority appointed under section 11 of the Kenya Revenue Authority Act (Cap.
469).
3.
The duty payable on imported goods (excluding passenger motor vehicles of a seating capacity of less than twenty-six persons, building materials, audio and audio-visual electronic equipment, spare parts, office furniture and other office equipment, stationery, textiles, new and used clothing and footwear, maize, wheat, sugar, milk, rice, and edible vegetable fats and oils), donated or purchased for donation by any person to non-profit making organizations or institutions approved by the Government, for their official use or for free distribution to poor and needy persons, or for use in medical treatment, educational, religious or rehabilitation work, is remitted, subject to the conditions set out in paragraph 4: Provided that remission under this paragraph may be granted in respect of (i) all goods (excluding passenger motor vehicles of a seating capacity of less than fourteen persons, building materials, audio and audio-visual electronic equipment, spare parts, office furniture and other office equipment and stationery) donated or purchased for donation by any person to registered homes for poor and needy persons, subject to approval by the Minister; or (ii) maize, wheat, sugar, milk, edible vegetable fats and oils, rice, textiles, new and used clothing and footwear imported during periods of civil strife, national calamity or disaster declared under any law for the time being in force, or where they are intended for use in officially recognized refugee camps in Kenya.
[L.N.
93/2001, L.N.
64/2003, L.N.
46/2004.] 4.
The conditions referred to in paragraph 3 are that (a) an application for remission pursuant to this Order shall be lodged with the Minister through the Commissioner-General; (b) an application under subparagraph (a) shall be accompanied by evidence that the goods to be imported or purchased for donation to the charitable organization are for the official use of the organization or are for free distribution to the poor and needy persons, or are for use in medical treatment, educational, religious or rehabilitation work or other Government approved projects; (c) the Commissioner-General shall consider every application submitted under this paragraph and shall forward it to the Minister together with his recommendations thereon; 1019 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (d) every charitable organization in respect of which remission is granted under this order shall (i) make quarterly returns to the Commissioner-General on all goods on which remission is granted; (ii) at all reasonable times, make records of such goods available for examination by the Commissioner-General or by an officer authorized by him for that purpose and shall give the Commissioner-General or the authorized officer every facility necessary to inspect and audit such records.
(e) the provisions of this Order shall apply to all remissions sought or granted under item 12(1)(c) of part A of the Third Schedule to the Act.
5.
Duty shall become payable if goods which are the subject of this Order are used or disposed of in a manner inconsistent with the purpose for which the remission was granted.
[Issue 1] 1020 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DISPOSAL OF PROHIBITED GOODS) REGULATIONS, 1999 [L.N.
66/1999.] 1.
These Regulations may be cited as the Customs and Excise (Disposal of Prohibited Goods) Regulations, 1999 and shall come into operation on the 1st October, 1999.
2.
In these Regulations prohibited goods means (a) any imported goods which are condemned by the Kenya Bureau of Standards established under the Standards Act (Cap.
496) as not meeting the standards published by that Bureau, or any other standards approved thereby; (b) any imported goods condemned by a public health officer in exercise of his functions under the Public Health Act (Cap.
242), and regarding which the Kenya Bureau of Standards or the public health officer as the case may be, has forwarded a written notification to the customs.
3.
Any goods declared to be prohibited goods shall be re-exported or seized by the Customs and destroyed, at the expense of the owner.
1021 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (ANTI-DUMPING AND COUNTERVAILING MEASURES) REGULATIONS, 1999 ARRANGEMENT OF REGULATIONS PART I Regulation 1.
Citation.
2.
Interpretation.
PART II THE ADVISORY COMMITTEE 3.
Composition of Advisory Committee.
4.
Convening of Committee.
5.
Principle of operation.
6.
Application.
7.
Evidence and information in application.
8.
Notification of interested parties.
9.
Committee not to publish application.
10.
Withdrawal of application.
11.
Period of investigation.
12.
Confidentiality.
13.
Verification of information.
14.
Failure etc., to provide information.
15.
Determination of normal value.
16.
Normal value based on export price to a third country or on constructed value.
17.
Sales below cost.
18.
Comparison of export price and normal value adjustments.
19.
Currency conversion.
20.
Determination of dumping.
21.
Examination of the volume of dumped imports and their effects on production and prices.
22.
Threat of material injury.
23.
Negligible import volumes and determining dumping margin.
24.
Determination of injurious subsidies.
25.
Source of subsidy.
26.
Existence of a subsidy.
27.
Enterprise or industry specific subsidy.
28.
Illustration of specific subsidies.
29.
Non-countervailable subsidies granted to promote research.
30.
Causal link.
31.
Suspension of investigation.
32.
Provisional measures.
33.
Notice of imposition of provisional measures.
1023 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Regulation 34.
Duration of application of provisional measures.
35.
Public notice of conclusion of an investigation.
36.
Suspension of duties.
37.
Retroactive collection of duties.
38.
Definitive duties.
39.
Duration of definitive duties.
40.
Review for change of circumstances.
41.
Appeals.
42.
International obligations.
SCHEDULE EXAMPLES OF EXPORT SUBSIDIES [Issue 1] 1024 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (ANTI-DUMPING AND COUNTERVAILING MEASURES) REGULATIONS [L.N.
111/1999, Corr.
No.
65/1999, L.N.
92/2002.] PART I1.
Citation These Regulations may be cited as the Customs and Excise (Anti-Dumping and Countervailing Measures) Regulations, 1999.
2.
Interpretation In these Regulations Committee means the Advisory Committee appointed by the Minister under section 125 of the Act, for the purpose of investigating allegations of injurious dumping or subsidization of the goods exported to Kenya and reporting thereon to the Minister; Court means the High Court of Kenya; definitive measure means any measure the imposition of which leads to the conclusion of an investigation by the Committee; domestic investigated product means goods or products produced in Kenya which are similar or identical to the investigated products; dumping margin means the difference between the export price and the normal price; export price means the price paid or payable for export into Kenya of the investigated product; government means the government or any public body within the territory of the country of origin or export of the imported investigated product; initiation means the procedural action by which the committee, upon instruction of the Minister, formally commences an investigation in accordance with these Regulations; interested parties means (i) the importers, exporters, of foreign producers of the investigated products and the trade and business associations the membership of which they constitute the majority; (ii) the governments of the exporting countries of origin; (iii) the producers of the domestic investigated products and the trade or business associations the membership of which they constitute a majority; investigated country means the country of origin or export of the investigated product; investigated product means the goods or products imported into Kenya which are the subject of an investigation by the Committee; normal value means the price comparable to the export price, in the ordinary course of trade, for the investigated product when destined for consumption in the investigated country; provisional measure means any measure, either in the form of a provisional duty, a security, a duty guaranteed by a cash deposit or a bond equal to the provisionally estimated margin of dumping or amount of subsidization.
1025 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] PART II THE ADVISORY COMMITTEE 3.
Composition of Advisory Committee (1) The Advisory Committee shall comprise ten members of (a) one shall represent the Ministry for the time being responsible for matters relating to Finance; (b) one shall represent the Ministry for the time being responsible for matters relating to Trade and Industry; (c) one shall represent the Ministry for the time being responsible for Agriculture and Livestock Development; (d) one shall represent the Office of the Attorney-General; (e) one shall represent the Kenya Association of Manufacturers; (f) one shall represent the Kenya Revenue Authority; (g) one shall represent the Kenya Bureau of Standards; (h) one shall represent the Kenya National Chamber of Commerce and Industry; and (i) one shall represent the Federation of Kenya Employers.
(2) The Minister shall designate one of the members under subparagraph (a) of paragraph (1) to be chairman of the Committee.
(3) The Committee may co-opt into its membership such other persons as it may deem necessary for the performance of its functions under these Regulations.
(4) A member of the Committee shall hold office for a term of three years but shall be eligible for reappointment for one further term of three years.
(5) The members of the Committee shall be paid such remuneration, during the period of an investigation, as the Minister may approve.
[L.N.
92/2002.] 4.
Convening of Committee (1) The Committee shall be convened by the Minister for purposes of conducting an investigation upon receipt by the Minister of a written application therefore in accordance with these Regulations.
(2) The Committee shall stand adjourned upon the satisfactory conclusion of an investigation and after a decision on the measures to be taken thereon under these Regulations has been made.
5.
Principle of operation The Committee shall recommend to the Minister the imposition of anti-dumping or countervailing measures on investigated products imported into Kenya when it determines, pursuant to an investigation initiated and conducted in accordance with these Regulations, that (a) the imported investigated products are, through the effects of dumping or subsidization, causing injury or threat of material injury to a Kenyan industry; and (b) there exists a casual link between the injury to the Kenya industry and the dumping or subsidization of such goods.
[Issue 1] 1026 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 6.
Application (1) An investigation under these Regulations shall be initiated by the Minister upon receipt by him of an application in writing made by or on behalf of the Kenyan Industry.
(2) An application under these Regulations shall be deemed to be made by or on behalf of the Kenya industry if (a) it is supported by Kenyan producers whose collective output of the investigated product constitutes more than fifty per cent of the total production; or (b) the Kenyan producers expressly supporting the application account for not less than twenty-five per cent of the total production of the investigated product produced by the Kenyan industry.
7.
Evidence and information in application An application under these Regulations shall (a) specify the identity of the applicant; (b) be supported by evidence of dumping or subsidization, injury and a causal link between the dumped or subsidized imports and the alleged injury; and (c) be accompanied by such information as is reasonably available to the applicant on (i) the volume and value of the Kenyan production of the domestic investigated product by the applicant; (ii) the industry on behalf of which the application is made accompanied by a list of all known Kenyan producers or associations of producers of the domestic investigated product; (iii) a description of the volume and value of the Kenyan production of the investigated product accounted for by such producers; (iv) a complete description of the alleged dumped or subsidized imported investigated product, the name of the country of origin or export, the identity of each known exporter or foreign producer and a list of known importers of the investigated product; (v) the normal value of the investigated product; (vi) the prices at which the product is sold from the investigated country to a third country or countries or the constructed value; (vii) the export prices or where appropriate, the prices at which the product shall be resold if first resold to an independent buyer in Kenya; (viii) the growth of the volume of the allegedly dumped or subsidized imports, the effect of these imports on prices of the domestic investigated product in the Kenyan market, and the consequent impact of the imports on the Kenyan industry.
8.
Notification of interested parties (1) Where the Minister decides to initiate an investigation, the Committee shall notify all interested parties of the intended investigation: Provided that where the interested party is the government of an exporting country, the Minister shall issue the notification.
(2) A notification made under paragraph (1) shall indicate (a) the name of the country or countries of export and, if different the country or countries of origin of the investigated products; 1027 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (b) a complete description of the investigated product, including the technical characteristics and uses of the product; (c) the current tariff classification number of the investigated product; (d) a description of the alleged dumping and the basis for such allegations; (e) a summary of the factors on which the allegations of injury and causal link are based; (f) the address where information and comments on the application may be submitted; (g) the date of initiation of the investigation; and (h) the proposed programme of the investigation.
9.
Committee not to publish application The Committee shall not make public any application made under these Regulations unless a decision to initiate an investigation has been made.
10.
Withdrawal of application (1) An applicant may, at any time, apply to the Committee for withdrawal of an application under regulation 6.
(2) Where the application is withdrawn prior to initiation of an investigation, such application shall be deemed not to have been made in the first instance.
(3) Where the application for withdrawal is made after initiation of the investigation, the Minister may, upon the advice of the Committee as to whether it is in the interest of Kenya to do so, either continue the investigation or terminate the same.
11.
Period of investigation (1) The investigation conducted by the Committee under these Regulations shall cover a period of one year immediately preceding the date of initiation of the investigations, and shall except in special circumstances, be concluded within a period of not more than eighteen months from the date of initiation thereof.
(2) An investigation under these Regulations shall not interfere with the procedures of customs clearance of the investigated product.
(3) After the conclusion of the investigation and adoption of measures under these Regulations, no additional penalties, other than those required for the application of those measures, shall be applied.
12.
Confidentiality Where the committee is satisfied, upon good cause shown, that any information submitted to it in the course of an investigation should not be disclosed on the grounds that (i) its disclosure would be of advantage to a competitor of the producer of the investigated product; or (ii) its disclosure would have an adverse effect upon the person supplying the information or upon such persons informant; or (iii) it is provided on a confidential basis by parties to an investigation; the committee shall treat such information as confidential during and after the investigation and shall not disclose it without the specific permission of the parties submitting it.
[Issue 1] 1028 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 13.
Verification of information The Committee may carry out such investigations as may be necessary to verify information provided to it or to obtain further details: Provided that such investigations shall be carried out with the prior consent of the producers of the investigated products and the governments of the respective countries.
14.
Failure etc., to provide information (1) Where at any time during an investigation, any interested party refuses or fails to provide necessary information within the period of time prescribed by the Committee or otherwise impedes the investigation, the Committee may reach preliminary or final determination on the basis of the information available: Provided that the Committee shall take due account of any difficulties experienced by interested parties, particularly small companies, in supplying the information required and may render any assistance or extend the prescribed period for the submission of such information as it may deem appropriate.
(2) All interested parties and, in the case of countervailing duties investigations, all exporting countries, shall be entitled to appear and be heard before the Committee at all times during an investigation.
15.
Determination of normal value (1) The Committee shall establish the normal value of the investigated product on the basis of the price paid or payable, in the ordinary course of trade, in the country of export: Provided that the provisions of paragraph (1) shall not apply in cases where the investigated products (a) are not produced in the country of export; (b) are merely transhipped through the country of export from the country of origin; or (c) where there is no comparable price for them in the country of export.
(2) Notwithstanding paragraph (1), sales made to related customers shall not be considered as made in the ordinary course of trade unless it is demonstrated to the Committee that such sales are made at arms length.
16.
Normal value based on export price to a third country or on constructed value (1) Where (a) there are no sales of the investigated product in the ordinary course of trade in the domestic market of the exporting country; or (b) such sales do not permit a proper comparison because of the particular market situation or the low volume of the sales in the domestic market of the exporting country, the Committee shall determine the normal value either (i) by comparison with a comparable price of the investigated product when exported to an appropriate third country where such price is representative; or (ii) by comparison with the cost of production in the country of origin plus a reasonable amount for administrative, sale and any other costs for profits: Provided that the Committee may apply another ratio where the evidence submitted by interested parties or otherwise available to it demonstrates that domestic sales at such lower ratio are nonetheless of sufficient magnitude to provide a proper comparison.
1029 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) A price shall be considered as representative under this regulation when the sales of the investigated product in a third country constitute less than five per cent of the sales of the product into Kenya.
17.
Sales below cost (1) The Committee may treat sales of the investigated product in the domestic market of the exporting country or sales to a third country at prices below fixed and variable per unit costs of production plus sale, general and administrative costs as not being in the ordinary course of trade by reason of price and may disregard such sales in determining normal value where the Committee determines that such sales were made (a) within a period of six months or more; (b) in substantial quantities; and (c) at prices which do not provide for the recovery of all costs within a reasonable period of time, in which case the Committee shall determine in each case what should be considered as a reasonable period of time for the recovery of all costs.
(2) For the purposes of this regulation, sales below per unit cost shall be considered as made in substantial quantities where (a) the weighted average selling price of the transactions under consideration for the determination of the normal value is below the weighted average unit costs; or (b) the volume of sales below per unit costs represents twenty per cent or more of the volume sold in transactions under consideration for the determination of the normal value.
18.
Comparison of export price and normal value adjustments (1) In making a comparison between export price and normal value, the Committee shall make due allowance in each case, on its merits, for differences which affect price comparability, including differences in (a) conditions and terms of sale; (b) taxation; (c) levels of trade; (d) quantities; (e) physical characteristics; and (f) any other differences which may be demonstrated by interested parties to the satisfaction of the Committee as affecting price comparability.
(2) The Committee shall, in cases where the export price is constructed on the basis of the price at which the imported products are first resold to an independent buyer, make allowances for costs, including duties and taxes, incurred between importation and resale, and for profits arising from importation and distribution.
19.
Currency conversion (1) Where the price comparison requires a conversion of currencies, the Committee shall make such conversion using the rate of exchange on the date of sale as available from the exporter or from commercial banks in the country of export.
(2) The date of sale shall be the date on which the material terms of the sale, inter alia, the nature of the products, quantities and price are established, either in a contract, a purchase order, an order confirmation or an invoice.
[Issue 1] 1030 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 20.
Determination of dumping Where the Committee upon investigations conducted in accordance with these Regulations finds that the investigated product is introduced into the Kenyan market at a price below its normal value, the Committee shall conclude that such product is dumped into the Kenyan market.
21.
Examination of the volume of dumped imports and their effects on production and prices (1) The Committee shall, in ascertaining the volume of dumped imports, consider whether there has been an increase of the imports, either in absolute terms or relative to production or consumption of such imports.
(2) In determining the effect of dumped imports on prices in the Kenyan market, the committee shall ascertain (a) whether there has been a price undercutting of the dumped imports as compared to the price of the domestic investigated product; (b) whether the effect of such imports depresses prices to a significant degree or prevents to a significant degree, price increases which otherwise would have occurred, or adversely impacts on products of the investigated product in Kenya; (c) whether there is an actual and potential decline in sales, profits, output, market share, productivity, return on investments, or utiliation of capacity; (d) the factors affecting prices of the investigated product in Kenya; (e) the magnitude of the margin of dumping; and (f) the actual and potential negative effects of cash flow, inventories, employment, wages growth and ability to raise capital on investment.
(3) Kenya producers who are related to the exporters or importers of the investigated product or are themselves importers of the investigated product, shall not be considered as part of the Kenyan industry adversely affected by dumping for the purposes of the investigation.
(4) In this regulation, the expression related has the meaning assigned to it under Appendix C of the Seventh Schedule to the Act.
22.
Threat of material injury (1) In determining the existence of a threat or material injury, the Committee shall consider (a) whether there exists a rate of increase of dumped imports into the Kenyan market which indicates the likelihood of a substantial increase in importation; (b) whether there is a large volume of goods disposable at low prices, or an imminent, substantial increase in the capacity of the exporter, indicating the likelihood of increased dumped exports in Kenyas market; (c) whether imports are entering the Kenyan market at prices that are likely to have a depressing effect on Kenyan prices and to increase demand for further imports; and (d) inventories of the investigated product.
(2) Where the conclusion from a consideration of the factors enumerated in paragraph (1) in the positive, the Committee shall make a finding that the dumped imports present a threat of material injury to the Kenyan market and recommend the imposition of protective measures.
1031 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 23.
Negligible import volumes and determining dumping margin Where the Committee determines, on the basis of the application or of other information available to it, that (a) imports of the investigated product from the country of export into Kenya represent less than three per cent of the imports of the investigated product into Kenya, unless the countries under investigation which individually account for less than three per cent of the import of the product into Kenya collectively account for more than seven per cent of the imports of that product; (b) the margin of dumping is less than two per cent, expressed as a per centage of the export price; or (c) the injury to the Kenyan industry is negligible; or (d) where the investigation relates to allegations of subsidization- (i) that the amount of subsidy is less than one per cent ad valorem; or (ii) that the volume of the subsidized imports represents less than three per cent of imports of the investigated product into Kenya, unless the countries under investigation which individually account for less than three per cent of the import of the product into Kenya collectively account for more than seven per cent of the imports of the investigated product into Kenya; or (iii) that the injury suffered by the Kenyan industry is negligible; (iv) that the volume of the subsidized imports represents less than four per cent of the total imports of the investigated product into Kenya, except where imports from developing countries whose individual share of total imports represents less than four per cent collectively account for more than nine per cent or more of the total imports of the investigated product into Kenya, the committee shall not advise the Minister to initiate an investigation under these Regulations.
24.
Determination of injurious subsidies In an investigation under these Regulations into allegations of subsidization, the Committee shall advise the Minister to impose countervailing measures where (a) the allegations relate to imported investigated products which benefit from a subsidy; (b) the alleged subsidy is specific to an enterprise or an industry or a group of enterprises or industries, located within a designated geographical area of the granting government, and countervailable within the meaning of the Act; and (c) the imported investigated products are through the effect of subsidization, likely to cause injury to the Kenyan industry.
25.
Source of subsidy A subsidy shall be subject to investigation by the committee where such subsidy is granted by the government of the country of origin of the investigated product or by the government of an intermediate country from which the product is exported to Kenya.
26.
Existence of a subsidy In an investigation under these Regulations which relates to the determination of the existence of alleged subsidy, the Committee shall determine that such a subsidy exists [Issue 1] 1032 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] where the subsidization measures complained of relate directly or indirectly to the manufacture, production, export or transport of the investigated product imported into Kenya.
27.
Enterprise or industry specific subsidy (1) A subsidy shall be deemed to be specific to an enterprise or industry or group of enterprises or industries within the jurisdiction of the government of the investigated country, where such government, or the legislation governing trade in that country, limits access to the subsidy to certain enterprises.
(2) Notwithstanding paragraph (1), where (a) the government of an investigated country; or (b) the legislation of such country which governs trade, establishes objective criteria or conditions governing the eligibility for, and the amount of subsidy the Committee shall consider that the subsidy is not specific within the meaning of these Regulations, provided that eligibility therefor is open to all interested parties and that such criteria and the conditions thereof are strictly adhered to.
(3) For the purposes of this regulation, objective criteria and conditions means the criteria or conditions provided for under the legislation referred to in paragraph (2) which are of uniform application and economic in nature.
(4) If notwithstanding any appearance of non-specificity resulting from the application of the principles set out in paragraphs (1) and (2), hereof, there are reasons to believe that the subsidy may in fact be specific, the Committee may consider other factors in its investigation, including the following (a) whether a subsidy programme is used solely or predominantly by a limited number of certain enterprises; (b) whether the government grants disproportionately large amount of subsidy to certain enterprises; (c) the manner in which discretion is exercised by the government in the decision whether to grant a subsidy; (d) the frequency with which applications for a subsidy are refused or approved and the reasons for such decisions; and (e) whether the subsidy is limited to certain enterprises located in a designated geographical region within the investigated country.
(5) (a) Any determination of specificity by the Committee under the provisions of these Regulations, shall be clearly supported by documentary or other evidence.
(b) Notwithstanding the foregoing, the setting or change of generally applicable tax rates by the government of the investigated country shall not be deemed to be a specific subsidy.
28.
Illustration of specific subsidies Notwithstanding any other provisions of these Regulations, the instances of subsidization set out in the Schedule shall be deemed to be specific subsidies against which the Committee shall recommend the imposition of countervailing measures.
29.
Non-countervailable subsidies granted to promote research The Committee shall not recommend measures against subsidies which are granted for research activities by institutions of higher learning or research on a contract basis by firms or by the institutions themselves where such subsidies do not cover more than seventy per cent of the costs of the research.
1033 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 30.
Causal link The committee shall base its demonstration of causal relationship between the subsidized imported investigated products and the injury to the Kenyan industry on an examination of all relevant evidence before the committee, including (a) the volume and prices of imported products identical to the investigated products which are not under investigation within the meaning of these Regulations; (b) the changes in demand or patterns of consumption of the investigated product; (c) the existence of trade restrictive practices and competition between the foreign and Kenyan producers of the investigated product; and (d) the development in technology and the export performance and productivity of the Kenyan industry.
31.
Suspension of investigation (1) The Committee may suspend an investigation without the imposition of any measures upon receipt of satisfactory voluntary undertakings (a) from the exporter to revise its prices or to cease exports at dumped prices, provided that the new prices shall not be higher than is necessary to eliminate the dumping margin, and shall be less than the dumping margin if the Committee is satisfied that such lesser price increases would be adequate to remove injury to the Kenyan market; or (b) from the exporting country, to eliminate or limit the subsidy or take any other measures concerning its effects.
(2) The Committee shall suspend an investigation during the implementation of an undertaking given under this regulation.
(3) Where an exporter violates an undertaking under this regulation the committee may advise the Minister to impose provisional measures or definitive duties against such importer.
32.
Provisional measures (1) Where within a period of sixty days from the date of initiation of an investigation, the Committee makes a preliminary affirmative determination of dumping or subsidization and injury as a result thereof to the domestic market, the Committee may recommend to the Minister the imposition of such temporary measures as may be necessary to prevent further injury during the course of the investigation.
(2) The provisional measures recommended under paragraph (1) shall take the form of a security by cash deposits or bond, not being greater than the preliminary determination.
33 Notice of imposition of provisional measures (1) Provisional measures shall take effect on the date of publication in the Gazette by the Committee of a notice imposing such measures.
(2) The notice published under paragraph (1) shall be forwarded to the country or countries exporting the investigated products.
34.
Duration of application of provisional measures Provisional measures shall be applied for a period not exceeding six months or for such longer period, not exceeding fifteen months, as the Minister may upon the advice of the Committee determine.
[Issue 1] 1034 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 35.
Public notice of conclusion of an investigation (1) Upon conclusion of an investigation under these Regulations, the Committee shall cause to be published a notice to that effect in the Gazette and by advertisement in one or more daily newspapers of national circulation.
(2) A notice published under paragraph (1) shall, due regard being paid to the requirement of the protection of confidential information, set fourth in sufficient detail the findings and conclusions reached on all issues of fact and law considered material by the committee, including the matters of fact and law which have led to arguments being accepted or rejected.
(3) Where in any case the committee recommends the imposition of definitive duties, such decision shall take effect on the date of the publication of the notice under paragraph (1).
36.
Suspension of duties The Committee may advise the Minister to suspend provisional or definitive duties where market conditions temporarily change, to an extent that injury would be unlikely to resume as a result of the suspension.
37.
Retroactive collection of duties (1) Where the Committee makes a final determination of injury or threat of injury and considers that the effect of the dumped or subsidized imports would, in the absence of the provisional measures imposed under these Regulations have led to a determination of injury, anti-dumping or countervailing duties may be levied retroactively for the period for which provisional measures, if any, have been applied.
(2) Except as provided in paragraph (1), where the Committee makes a determination of threat of injury or material retardation, a definitive anti-dumping or countervailing duty may be imposed only from the date of such determination and any cash deposit made during the period of the application of provisional measures imposed under these Regulations shall be refunded.
(3) Where the Committee makes a negative final determination, any bond secured for purposes of the provisional measures shall be refunded to the exporter, any anti-dumping duty collected prior to the date of application of the final determination shall be reimbursed together with legal interest rates accumulated from the date of such collection.
38.
Definitive duties (1) The Committee may advise the Minister to levy a definitive anti-dumping or countervailing duty on investigated products which were entered for consumption in Kenya not more than ninety days prior to the date of application of provisional measures under these Regulations.
(2) No duties shall be levied retroactively pursuant to paragraph (1) on products entered for consumption prior to the date of initiation of an investigation.
39.
Duration of definitive duties (1) Any definitive anti-dumping or countervailing measure shall lapse after five years from the date of imposition.
(2) The Committee shall, not later than ninety days prior to the date of expiry of the measure, publish a Gazette notice of such impending expiry.
1035 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (3) Notwithstanding paragraphs (1) and (2), definitive measures may not expire if the committee determines, after a review made under regulation 40 that the expiry of the duty would be likely to lead to the continuation or recurrence of dumping or subsidization and injury to the Kenyan industry.
40.
Review for change of circumstances (1) The Committee may on its own motion review the need for continued imposition of anti-dumping or countervailing duties.
(2) In conducting a review under this regulation, the Committee shall, upon request from any interested party, examine (a) whether the continued imposition of the duty is necessary to offset dumping or subsidization; and (b) whether the injury would be likely to continue or recur if the duty were removed or varied.
(3) where the Committee determines, upon review, that such duty is no longer required, such duty shall cease forthwith.
41.
Appeals Any person aggrieved by a decision of the Committee under these Regulations may appeal to the High Court for a review of such decision.
42.
International obligations These Regulations shall apply in conformity with the obligations of Kenya under the international agreements to which it is a party.
SCHEDULE [Rule 28.] EXAMPLES OF EXPORT SUBSIDIES (a) The provision by governments of direct subsidies to a firm or an industry contingent upon export performance.
(b) Currency retention schemes or any similar practices which involve a bonus on exports.
(c) Internal transport and freight charges on export shipments, provided or mandated by governments, on terms more favourable than for domestic shipments.
(d) The provision by governments or their agencies either directly or indirectly through government-mandated schemes, of imported or domestic products or services for use in the production of exported goods, on terms or conditions more favourable than for provision of similar or directly competitive products or services for use in the production of goods for domestic consumption, if (in the case of products) such terms or conditions are more favourable than those commercially available on world markets to their exporters.
(e) The full or partial exception, remission, or deferral specifically related to exports, of direct taxes or social welfare charges paid or payable by industrial or commercial enterprises.
[Issue 1] 1036 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (f) The allowance of special deductions directly related to exports or export performance, over and above those granted in respect of production for domestic consumption, in the calculation of the base on which taxes are charged.
(g) The exemption or remission, in respect of the production and distribution of exported products, of indirect taxes in excess of those levied in respect of the production and distribution of like products when sold for domestic consumption.
(h) The exemption, remission or deferral of prior-stag cumulative indirect taxes on goods on services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative taxes on goods or services used in the production of like products when sold for domestic consumption: Provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).
(i) The remission or drawback of imports charges in excess of those levied on imported inputs that are consumed in production of the exported product (making normal allowance for waste); provided, however, that in particular cases a firm may use a quantity of home market inputs equal to, and having the same quality and characteristics as, the imported inputs as a substitute for them in order to benefit from this provision if the import and the corresponding export operations both occur within a reasonable time period, not to exceed two years.
(j) The provision by governments of export credit guarantee or insurance programmes of insurance or guarantee programmes against increases in the cost of exported products or of exchange risk programmes, at premium rates which are inadequate to cover the long-term operating costs and losses of the programmes.
(k) The grant by government of export credits at rates below those which they actually have to pay for a the funds so employed (or would have to pay if they borrowed on international capital markets in order to contain funds of the same maturity and other credit terms and denominated in the same currency at the export credit), or the payments by them of all or part of the costs incurred by exports or financial institutions in obtaining credits, in so far as they are used to secure a material advantage in the field of export credit terms: Provided, however, that if a member of the World Trade Organization is a party to an international undertaking on official export credits to which at lease twelve original such members are parties as of the 1st January, 1979, (or a successor undertaking which has been adopted by such original members), or if in practice such a member applied the interest rates provisions of the relevant undertaking, an export credit practice which is in conformity with those provisions shall not be considered an export subsidy.
(l) Any other charge on the public account constituting an export subsidy in the sense of Article XVI of GATT, 1994.
1037 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (APPEALS) RULES, 2000 ARRANGEMENT OF RULES Rule 1.
Citation.
2.
Interpretation.
3.
Appointment of secretary.
4.
Form and time for lodging an appeal.
5.
Memorandum of appeal.
6.
Statement of facts of appellant.
7.
Service of memorandum.
8.
Statement of facts by Commissioner.
9.
Notice of place of hearing.
10.
Procedure of hearing of appeal.
11.
Tribunal to determine its own procedure in certain matters.
12.
Copies of documents admissible.
13.
Fees and costs.
1039 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (APPEALS) RULES, 2000 [L.N.
67/2000, L.N.
91/2010.] 1.
Citation These Rules may be cited as the Customs and Excise (Appeals) Rules, 2000 and shall come into operation on the 1st September, 2000.
2.
Interpretation In these Rules, unless the context otherwise requires appeal means an appeal to the Tribunal under this Act; appellant means a person entering an appeal and includes the advocate or duly authorized agent of such person; chairman means the chairman of the Tribunal appointed under section 127E(2); memorandum means a memorandum of appeal presented under rule 4; secretary means the secretary to the Tribunal appointed pursuant to rule 3.
[L.N.
91/2010, s.
2.] 3.
Appointment of secretary (1) The Commissioner shall appoint a person who may be an officer of the Customs and Excise Department, to be the secretary to the Tribunal.
(2) The secretary shall, in matters relating to appeals to the Tribunal and the procedure therefor, comply with any general or special directions lawfully given by the chairman.
(3) The secretary shall, by notice in the Gazette, notify the address for the presentation or service of documents for the purposes of these Rules and shall, in the same manner, notify any change in that address.
4.
Form and time for lodging an appeal An appeal shall be entered by presentation of a memorandum of appeal, together with seven copies thereof, to the secretary within fourteen days after the date on which the appellant gives notice of appeal in writing to the Commissioner pursuant to section 127B or 127E; but where the Tribunal is satisfied that, owing to absence from his normal place of residence, sickness or other reasonable cause, the appellant was prevented from presenting a memorandum within that period, and that there has been no unreasonable delay on his part, the Tribunal may extend that period notwithstanding that the period has already expired.
[L.N.
91/2010, s.
3.] 5.
Memorandum of appeal A memorandum shall be signed by the appellant and shall set out concisely under distinct heads, numbered consecutively, the grounds of appeal without argument or narrative.
6.
Statement of facts of appellant A memorandum shall be accompanied by (a) a copy of the decision of the Commissioner disputed by the appellant; (b) a copy of the notice of appeal; and [Issue 1] 1040 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (c) a statement, signed by the appellant, setting out precisely all the facts on which the appeal is based and referring specifically to documentary or other evidence which it is proposed to adduce at the hearing of the appeal, to which shall be annexed a copy of each document or extract from a document upon which the appellant proposes to rely as evidence at the hearing of the appeal.
7.
Service of memorandum Within forty-eight hours after the presentation of a memorandum to the secretary, a copy of the statement of facts of the appellant and the documents annexed thereto shall be served by the appellant upon the Commissioner.
8.
Statement of facts by Commissioner (1) The Commissioner shall, if he does not accept any of the facts of the appellant, within twenty-one days after service thereof upon him under rule 7, file with the secretary a statement of facts together with seven copies thereof, and the provisions of rule 6 shall mutatis mutandis apply to the statement of facts.
(2) At the time of filing a statement of facts pursuant to paragraph (1), the Commissioner shall serve a copy thereof, together with copies of any documents annexed thereto, upon the appellant.
(3) If the Commissioner does not desire to file a statement of facts under this rule, he shall forthwith give written notice to that effect to the Secretary and to the appellant and in that case the Commissioner shall be deemed at the hearing of the appeal to have accepted the facts set out in the statement of facts of the appellant.
9.
Notice of place of hearing (1) As soon as may be reasonably practicable after receipt by him of the memorandum, the secretary shall notify the chairman thereof.
(2) The chairman shall, after the Commissioner has filed a statement of facts or has notified the secretary that he does not intend to do so, fix a time, date and place for a meeting of the Tribunal for the purpose of hearing the appeal and the secretary shall cause notice thereof to be served on the appellant and the Commissioner.
(3) The secretary shall cause to be supplied to each member of the Tribunal a copy of the notice of hearing of all documents received by him from the parties to the appeal.
(4) Unless the parties to the appeal otherwise agree, each party shall be entitled to not less than seven days notice of the time, date and place fixed for the hearing of the appeal.
10.
Procedure of hearing of appeal At the hearing of an appeal, the following procedure shall be observed (a) the Commissioner shall be entitled to be present or be represented; (b) the appellant shall state the grounds of his appeal, and may support it by any relevant evidence, but save with the consent of the Tribunal and upon such terms as it may determine, the appellant may not at the hearing rely on a ground other than a ground stated in the memorandum and may not adduce evidence of facts or documents unless those facts have been referred to in, and copies thereof have been annexed to the statement of facts of the appellant; (c) at the conclusion of the statement and evidence on behalf of the appellant, the Commissioner may make submissions, supported by relevant evidence 1041 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] and paragraph (b) shall mutatis mutandis apply to evidence of facts and documents to be adduced by the Commissioner; (d) the appellant shall be entitled to reply but may not raise a new issue or argument; (e) the chairman or a member of the Tribunal may at any stage of the hearing ask any question of the appellant or the Commissioner or a witness examined at the hearing, which he considers necessary to the determination of the appeal; (f) a witness called and examined by either party may be cross examined by the other party to the appeal; (g) the Tribunal may adjourn the hearing of the appeal for the production of further evidence or for other good cause, as it considers necessary, on such terms as it may determine; (h) before the Tribunal considers its decision, the parties to the appeal shall withdraw from the meeting and the Tribunal shall deliberate on the issue according to law and reach its decision thereon.
(i) the decision of the Tribunal shall be determined by a majority of the members present and voting at the meeting and in the case of an equality of votes the chairman shall have a casting vote in addition to his deliberative vote; (j) minutes of the meeting shall be kept and the decision of the Tribunal recorded therein.
11.
Tribunal to determine its own procedure in certain matters In matters of procedure not governed by these rules or the Act, the Tribunal may determine its own procedure.
12.
Copies of documents admissible Save where the Tribunal in any particular case otherwise directs or where a party to the appeal objects, copies of documents shall be admissible in evidence but the Tribunal may at any time direct that the original shall be produced notwithstanding that a copy has already been admitted in evidence.
13.
Fees and costs No fees shall be payable and a Tribunal shall not make any order as to costs on an appeal save where the grounds of appeal are held by the Tribunal to be frivolous, in which case the Tribunal may order the appellant to pay costs to the Commissioner of a sum not exceeding five thousand shillings.
[Issue 1] 1042 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REFUND OF DUTY) (PRIVATE POWER PRODUCERS) REGULATIONS [L.N.
69/2000.] 1.
These Regulations may be cited as the Customs and Excise (Refund of Duty) (Private Power Producers) Regulations, 2000.
2.
In these Regulations, unless the context otherwise requires Permanent Secretary means the Permanent Secretary in the Ministry for the time being responsible for matters relating to energy private power producer means a person who generates electricity (a) for supply to the national grid; or (b) for his own use, using a generator of not less than 100 KVA, approved by the Commissioner on the recommendation of the Permanent Secretary.
3.
(1) A private power producer seeking a refund of duty pursuant to section 146 of the Act shall apply in that behalf to the Commissioner through the Permanent Secretary.
(2) An application under paragraph (1) shall be in the Form set out in the Schedule and shall be (a) accompanied by a certificate of the supply of power in respect of which the refund is sought, issued by the Kenya Power and Lighting Company Limited; and (b) submitted within twelve months from the date of the certificate referred to in subparagraph (a).
4.
The Commissioner shall consider all applications submitted under these Regulations and shall, if satisfied that the refund claimed is in accordance with the provisions of the Act, make such refund as appropriate.
SCHEDULE CUSTOMS AND EXCISE DEPARTMENT Application for Refund of Duty Paid on Fuel Expended in Generation of Electrical Power I/We.
P.I.N.
hereby apply for refund of duty in the amount of shillings.
in respect of fuel expended in self-supply of electricity/supply to the national grid*, between.
and.
PARTICULARS OF CLAIM Type of Generator/Equipment Type of Fuel Meter Reading at beginning of period (KWH) Conversion Ratio (litres per KWH) Meter Reading at End of period (KWH) Quantity of Fuel consumed (litres) Units of power produced (KWH) Duty Rate (Kshs per litre) Refund claimed Name.
(Authorized) Signature 1043 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] SCHEDULEcontinued For Official Use Checked and found correct Refund authorised.
.
Proper Officer (Name and Signature) For: Commissioner of Customs and Excise Date.
* Delete as necessary [Issue 1] 1044 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (EXPORTS) REGULATIONS, 2000 ARRANGEMENT OF REGULATIONS Regulation 1.
Citation.
2.
Interpretation.
3.
Rules of origin.
4.
Processes not conferring origin.
5.
Treatment of mixtures.
6.
Treatment of parts.
7.
8.
Treatment costs.
9.
Requirement for visa.
10.
Application form.
11.
Validation of visa and certificate of origin.
12.
Verification of double certificates on visas.
13.
Procedure for notification of visit.
14.
Time of verification visit.
15.
Generally accepted accounting principle to be applied.
16.
Exporter to be furnished with rest of verification.
17.
Advance ruling.
18.
Revocation of advanced ruling.
19.
Appeal.
20.
Commissioner to forward returns.
21.
Offences.
SCHEDULES FIRST SCHEDULE REPUBLIC OF KENYA SECOND SCHEDULE VISA 1045 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (EXPORTS) REGULATIONS, 2000 [L.N.
136/2000.] 1.
Citation These Regulations may be cited as the Customs and Excise (Exports) Regulations, 2000.
2.
Interpretation In these Regulations, unless the context otherwise requires country of origin means the country from which any goods are obtained; country of importation means the country to which goods are being exported; textiles means textiles and textile products of cotton, wool, silk, man-made fibre and vegetable fibre other than cotton; Trade and Development Act, 2000 means the Trade and Development Act enacted by the Congress of the United States of America and duly signed into law on the 18th May, 2000; transhipment means carriage coastwise or the transit of goods through Kenya from a third country to the country of importation; visa means a stamp by the Government of Kenya in respect of any goods for export originating from Kenya which (a) authorizes the shipment of the goods; (b) bears a description of the goods; and (c) certifies the country of origin thereof.
3.
Rules of origin (1) Goods shall be deemed to originate from Kenya if they are wholly obtained from Kenya or have undergone a substantial transformation in Kenya.
(2) Goods shall be deemed to be wholly obtained in Kenya if they are (a) harvested; (b) gathered; (c) collected; (d) mined; (e) fished; (f) reared; (g) hatched; (h) hunted; or (i) captured, in Kenya.
(3) Goods shall be deemed to have undergone a substantial transformation in Kenya if they have undergone a process of manufacturing in Kenya (a) which has transformed the constituent material in form, value, description, use, name or appearance; or (b) which has led to a change in the tariff heading; or [Issue 1] 1046 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (c) which has transformed the value of such goods to the extent that the constituent material not originating from Kenya is worth not more than sixty- five per cent of the ex-factory price of the finished goods; or (d) using materials originating in Kenya or originating from any country with which Kenya has preferential trade agreement; (e) using materials comprising of textiles and apparel articles claiming preferential tariff treatment under section 112 of the Trade and Development Act of 2000.
4.
Processes not conferring origin The following processes shall not be deemed as conferring origin to any goods (a) packing, unpacking, bottling, placing in flasks, bags cases or boxes and all other simple packing operations or separation of materials; (b) (i) simple mixing of ingredients; (ii) simple assembly of components and parts to constitute a complete part; or (iii) a combination of (i) and (ii); (c) operations to ensure preservation of goods; (d) bending and cutting; (e) drying, enzyme washing, acid washing, roasting; or (f) dyeing, bleaching, polishing or screen printing.
5.
Treatment of mixtures A mixture shall be deemed as originating in Kenya if the constituent materials which give the mixture its essential character originate in Kenya.
6.
Treatment of parts In determining the origin of goods assembled in Kenya, parts thereof shall be deemed to originate in Kenya if they have been manufactured in Kenya.
7.
Notwithstanding the foregoing, for purposes of determining the origin of goods eligible for benefits under any preferential trade agreements, the rules of origin of the country on importation shall apply.
8.
Treatment costs In determining the ex-factory price of any goods, the following costs shall not be deemed to be costs of manufacturing (a) marketing and advertising costs; (b) the costs of financing the inventory; (c) storage costs; (d) packing costs; or (e) any other costs which does not contribute to a change in the goods.
9.
Requirement for visa Where, in respect of any goods originating in Kenya, there is in the country of importation a requirement visa, the exporter of such goods shall apply for such visa in accordance with paragraph 10.
1047 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 10.
Application form (1) An application for a visa under regulation 9 shall be in the form specified in the First Schedule and shall be supported by the shipping documents in respect of the goods.
(2) On verification of the documents submitted under subparagraph (1), the customs shall issue the visa on the original invoice.
(3) A visa shall be in the form set out in the Second Schedule and shall be (a) of such grouping as may from time to time be specified by the Minister by notice in the Gazette; (b) accompanied by a certificate of exportation at the port of exit; and (c) endorsed by the Director of External Trade.
11.
Validation of visa and certificate of origin Where there exists any doubt as to the origin of goods being exported, the country of importation may (a) verify the certificates of export by way of written questionnaires to the exporter or producer in Kenya; (b) return a certified copy of the visa to the customs for verification and validation; or (c) subject to any existing reciprocal arrangements with the country of importation, visit the premises of an exporter or producer to verify production records and observe the facilities used in the production of goods.
12.
Verification of double certificates on visas For the purposes of conducting a verification visit, the country of importation shall, through its relevant body, deliver a written notification of its intention to conduct the visit to the Commissioner indicating the number of factories to be visited.
13.
Procedure for notification of visit The notification referred to in Regulation 12 above shall include (a) the identity of the authorized officials from the importing country performing the verification visit; (b) the estimated number of the exporters or producers whose premises are to be visited; (c) the approximate date and proposed places for the proposed verification.
14.
Time of verification visit (1) The proposed verification visit shall take place within such period, not exceeding fourteen days, from the date of receipt of the notification thereof or as may be agreed between the commissioner and the body issuing the notification.
(2) The exporter or producer whose premises are to be visited may designate a person of his choice to be an observer during the verification visit conducted under these Regulations.
15.
Generally accepted accounting principle to be applied Verification of the regional value content requirements in respect of the goods shall be done in accordance with the generally accepted accounting principles applicable in Kenya.
[Issue 1] 1048 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 16.
Exporter to be furnished with rest of verification Any person conducting a verification visit shall provide the Commissioner with the results of such visit in writing together with the reasons for the findings and the commissioner may forward the same to the exporter or producer to whose premises the results relate.
17.
Advance ruling (1) An exporter or producer of goods may request the commissioner for a verification and advance ruling in respect of the goods.
(2) Any person requesting for and advance ruling shall provide the Commissioner with all information that the commissioner may require for determination of the origin of the goods.
(3) The Commissioner shall after obtaining all necessary information under subparagraph (2), issue the ruling and shall provide to the person requesting such ruling a full explanation of the reasons thereof.
18.
Revocation of advanced ruling The commissioner may revoke an advance ruling (a) if the ruling is based on an error (i) of fact; or (ii) in the tariff classification of the goods or material which are the subject of the ruling; or (iii) in the application of a value content requirement; or (b) if the ruling is at variance with a preferential trade agreement between Kenya and the importing country; or (c) to conform with judicial decision or change in any written law.
19.
Appeal A person against whom an unfavourable ruling has been given may appeal (a) to the commissioner for review of the decision; or (b) to any competent court of law.
20.
Commissioner to forward returns Subject to the existence of a preferential trade agreement between Kenya and any other country, the Commissioner may forward a monthly return of all visas issued and goods exported to the customs administration of that other country.
21.
Offences (1) A person who on a matter relating to a visa (a) fails to furnish information when required to do so; or (b) furnishes information which is incorrect in any material particular; or (c) forges or in any way alters the visa; or (d) fraudulently declares a false origin of goods; or (e) uses a counterfeit documents in support of an application thereof; or (f) fails to keep proper records relating to production of goods, including information relating to (i) materials used in production; 1049 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (ii) the place of production; (iii) the number and identification of the types of machinery used in production; (iv) the number of workers employed in production, shall be guilty of an offence.
(2) Any person found guilty of an offence under paragraph (1) shall be liable to a fine not exceeding one million shillings or imprisonment for a period not exceeding three years, or both.
(3) The Court may in addition to any penalty imposed under paragraph (2) order that the person found guilty under that paragraph be not allowed to export goods under any preferential trade agreement.
(4) Any goods the subject of an offence under paragraph (1) shall be liable to forfeiture.
FIRST SCHEDULE [Regulation 10(1).] REPUBLIC OF KENYA APPLICATION FOR VISA TO: THE COMMISSIONER OF CUSTOMS AND EXCISE Name of Exporter.
PIN No.
.
V.A.T.
Reg.
No.
.
Physical Address.
.
Postal Address.
Tel.
.
E-mail.
Reason for which visa is required.
Country of Importation.
Name and Address of importer at country of Importation.
Product Description.
Quantity to be exported.
Value.
B/L No.
Ship/Vessel and Voyage No.
.
C.63 No.
.
Invoice No.
.
Date of Exportation.
Name of Manufacturer (if different from exporter).
.
Name and Address of sources of Raw material.
Quantity of Raw material.
Value of Raw material.
Documents to be attached to this application: 1.
Customs Export Entries 2.
Invoice (original).
3.
Bill of Lading.
4.
Certificate of origin.
[Issue 1] 1050 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued 5.
Others.
Verified and found Correct approved for Issuance of visa.
Director of External Trade Visa issued.
Date.
.
Proper Officer SECOND SCHEDULE [Regulation 10(3).] VISA NOTES: 1.
The Visa shall be circular, in blue ink.
2.
One stamp only shall appear on the front of the original invoice.
3.
The Visa Number shall be in a standard nine character format as follows: First character represents the Visa Grouping; Second and third characters represent Kenyas ISO Code; Fourth through ninth characters represent the Visa serial number.
1051 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (RESTRICTED IMPORTS) (COMMERCIAL TRAILERS) ORDER, 2002 ARRANGEMENT OF RULES Rule 1.
Citation.
2.
Interpretation.
3.
Prohibition as to importation of commercial trailers.
4.
Commissioner to be notified of failure of consignment.
1053 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (RESTRICTED IMPORTS) (COMMERCIAL TRAILERS) ORDER, 2002 [L.N.
128/2002, L.N.
376/2002.] 1.
Citation This Order may be cited as the Customs and Excise (Restricted Imports) (Commercial Trailers) Order, 2002.
2.
Interpretation In this Order, an authorized assembler means a person who has been Gazetted as such by the Minister.
3.
Prohibition as to importation of commercial trailers The importation of commercial trailers in a completely knocked down (ckd) condition is prohibited except where the (a) an importer is an authorized assembler; (b) completely knocked down kits comprise of (i) axles; (ii) suspensions; (iii) air braking kits; (iv) rims; (v) landing gears; (vi) turntables; and (c) authorized assembler is licensed by the Commissioner and his assembly takes place in a customs bonded warehouse.
[L.N.
376/2002, s.
2.] 4.
Commissioner to be notified of failure of consignment Every authorized assembler shall notify the Commissioner of any commercial trailer unit or component which, having been consigned and imported under of a bill of lading on which that authorized assembler is a notified party, has not been duly delivered to his bonded warehouse.
[Issue 1] 1054 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DUTY REMISSION) REGULATIONS, 2002 ARRANGEMENT OF REGULATIONS Regulation 1.
Citation.
2.
Interpretation.
3.
Remission of duty on imports for use in the production of exports.
4.
Duty free or specified goods.
5.
Limitations on application of remission.
6.
Application for remission.
f7.
Approval of application for remission on imports for use in the production o exports.
8.
Approval of application for remission on imports for use in the production of exports, duty free, or specified goods.
9.
Frequency of making application.
10.
Register of applicants.
11.
Undertaking by applicant.
12.
Exclusion of other exemptions.
13.
By-products.
14.
Scrap or waste.
15.
Entry and bond forms for imports.
16.
Transfer and bond forms for goods from an indirect exporter.
17.
Cancellation of security bond.
18.
Period for processing application.
19.
Maintenance of books and records.
20.
Examination of books and records.
21.
Other records.
22.
Powers of inspection.
23.
Submission of reconciliation declaration.
24.
Supporting documents for reconciliation declaration.
25.
Transfer of goods to approved bonded factory.
26.
Renewal of remission.
27.
Gazettement of manufacturers and producers.
28.
Penalty.
29.
Revocation of approval.
1055 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DUTY REMISSION) REGULATIONS, 2002 [L.N.
129/2002, L.N.
46/2003, L.N.
66/2003, L.N.
99/2004, L.N.
99/2004, L.N.
138/2003, L.N.
99/2004.] 1.
Citation These Regulations may be cited as the Customs and Excise (Duty Remission) Regulations, 2002.
2.
Interpretation In these Regulations unless the context otherwise requires duty Deleted by L.N.
66/2003 gazetted approved supplier means a manufacturer or producer who imports goods for use in the production of goods for supply to an indirect exporter; gazetted exporter means a manufacturer or producer who imports goods for use in the production of goods for subsequent exportation; gazetted indirect exporter means a manufacturer or producer who imports goods for supply to another manufacturer or producer for use in the production of goods for export; gazetted indirect manufacturer means a manufacturer who imports materials for use in the manufacture of goods which are in turn supplied to another manufacturer or producer for use in the manufacture of goods under these Regulations; indirect export means the goods supplied by an indirect exporter to a manufacturer or a producer for use in the production of exports under these Regulations; manufacture includes any process by which a commodity is finally produced including assembling, packing, bottling, repacking, mixing, blending, grinding, cutting, bending, twisting, joining, or other similar activity; Tax Remission for Exports Office means the office, in the Ministry for the time being responsible for matters relating to Finance, charged with the responsibility of the administration of these Regulations.
[L.N.
66/2003.] 3.
Remission of duty on imports for use in the production of exports (1) The Minister may grant remission of duty in respect of (a) goods imported for use in, or to be attached to goods manufactured or produced in Kenya for subsequent exportation; and (b) imported goods other than fuels, lubricants, plant, machinery or equipment, for direct consumption or to be expended in the manufacture or production in Kenya of goods for subsequent exportation.
(2) For the purposes of this regulation, fuels include motor spirits (gasoline) and automotive diesel but excludes coal, coke, furnace oil, petroleum gases and kerosene.
[L.N.
46/2003.] 4.
Duty free or specified goods The Minister may grant remission of duty in respect of (a) goods imported for use in, or to be attached to goods manufactured or produced in Kenya; and [Issue 1] 1056 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (b) imported goods other than fuel, lubricants, plant machinery or equipment for direct consumption, or to be expended in the manufacture or production in Kenya of goods: Provided that the goods produced or manufactured are (i) duty free under the First Schedule to the Act or are specified, but excluding fuels; (ii) goods, including capital equipment and vehicles, supplied to an official aid funded project where the goods, if imported, would have qualified for full remission of duty under section 138 of the Act; or (iii) goods for official use by the Kenya Armed Forces; (iv) goods manufactured for use in production of goods under this regulation; or (v) goods for use in production of sanitary towels.
[L.N.
99/2004.] 5.
Limitations on application of remission The remission of duty referred to in regulations 3 and 4 shall be restricted to (a) the manufacturer or producer of goods for export referred to in regulation 3; (b) an indirect exporter approved under regulation 7(c); (c) the manufacturer or producer of goods referred to in regulation 4; (d) seventy-five per centum of duty payable on industrial sugar used under regulation 4 (tariff number 1701.99.90); (e) eighty-five per centum of duty payable in the case of a manufacturer who uses paper and paperboard in making packaging materials for liquids for sale in the domestic market; or (f) the manufacturer or producer who uses crude palm olein or stearin in producing edible oils and raw materials for the manufacture of laundry toilet soaps and detergents for sale in the domestic market.
[L.N.
138/2003.] 6.
Application for remission An application for remission of duty under these Regulations shall be submitted for consideration and approval by the Tax Remission for Exports Office.
7.
Approval of application for remission on imports for use in the production of exports Subject to regulation 5, an application for remission of duty under regulation 3 may be allowed by the Tax Remission for Export Office in the following cases (a) on receipt of an application on Form C.56 supported by (i) a bona fide export order or export contract for specified export goods or a letter of credit; (ii) a detailed production plans including production processes or formula, and specifying the types and quantities of goods to be imported; and (iii) a list of the goods to be imported including description, tariff classification, quantity, value and the estimated amount of duty to be remitted; or (b) where an exporter has an established record of exports of specified goods over a period of at least one year, on receipt of application on Form C.56 for 1057 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] the imports required to produce exports of value up to the value exported on average over a six month period where the application is supported by (i) export entries documenting the value of exports of specified goods over the immediately preceding year, or such longer immediately preceding period not exceeding three years; (ii) detailed production plans including production processes or formulae, and specifying the types and quantities of goods to be imported; and (iii) a list of the goods or materials to be imported including description, tariff classification, quantity, value and estimated amount of duty to be remitted; or (c) on receipt of an application of Form C.56 from an indirect exporter jointly with an application or applications from an exporter or exporters under paragraph (a) or (b), where the application of the indirect exporters is supported by (i) bona fide order or orders from an exporter or exporters applying under paragraph (a) or (b); (ii) detailed production plans including production processes or formulae, and specifying the types and quantities of goods to be imported; and (iii) a list of the goods or materials to be imported as indirect imports including description, tariff classification, quantity, value and estimated amount of duty to be remitted, and a copy of the approved application shall be returned to the applicant duly certified by the Tax Remission for Exports Office.
8.
Approval of application for remission on imports for use in the production of exports, duty free, or specified goods Subject to regulation 5, an application for remission of duty under regulation 3 or 4 may be allowed by the Tax Remission for Exports Office in the following cases (a) on receipt of an application on Form C.56 supported by (i) a bona fide export order or contract for the purchase of the goods; (ii) a detailed production plan including production processes or formulae and specifying the types and quantities of goods to be imported; and (iii) a list of the goods to be imported including description, tariff classification, quantity, value and the estimated amount of duty to be remitted; or (b) where a manufacturer has an established record of production and sales of the goods specified under regulation 4(a) or 4(b) over a period of at least one year, on receipt of application on Form C.60 for the imports required to produce the goods of value up to the value of sales on average over a six month period where the application is supported by (i) sales invoices documenting the value of sales of specified goods over the immediately preceding year, or such longer immediately preceding period not exceeding three years; (ii) detailed production plans including production processes or formulae, and specifying the types and quantities of goods to be imported; and (iii) a list of the goods or materials to be imported including description, tariff classification, quantity, value and estimated amount of duty to be remitted, and a copy of the approved application shall be returned to the applicant duly certified by the Tax Remission for Exports Office.
[Issue 1] 1058 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 9.
Frequency of making application Applications under regulation 7(b) or 8(b) can only be made once every six months except where evidence can be provided that exports or sales have or will reasonably be expected to exceed the average exports or sale value for a six month period.
10.
Register of applicants The Tax Remission for Exports Office shall maintain a register of applicants for duty remission under these Regulations which shall contain the name, postal address and location of the business premises, and any other information that the Tax Remission for Exports Office may require.
11.
Undertaking by applicant Remission of duty on goods shall be conditional upon the applicant undertaking in Form C.56 or C.60 to (a) pay duty on any imported goods that have not been (i) used in the production of approved exports or indirect exports where remission is granted under regulation 3; (ii) used in the production of approved goods where remission is granted under regulation 4; (iii) re-exported; (iv) transferred to an approved bonded factory as provided for under regulation 25; or (v) transferred to the next production period as provided for in regulation 26; (b) complete and submit to the Tax Remission for Exports Office a reconciliation declaration as required under regulation 23; (c) keep and maintain books and records in accordance with regulation 19; and (d) provide security in the form and manner referred to in regulation 15.
12.
Exclusion of other exemptions Goods manufactured from goods imported under these Regulations shall not be eligible for duty remission under any other written law.
13.
By-products Where a by-product results from a process of manufacture or production utilising goods subject to duty remission under these Regulations, duty shall be payable on such imported goods in the same proportion that the value of the by-product bears to the total value of all goods manufactured or produced from such imported goods unless the by- products are exported.
14.
Scrap or waste Where any scrap or waste of commercial value results from a process of manufacture or production utilizing goods subject to duty remission under these Regulations, duty shall be payable on the prevailing value of the scrap or waste in accordance with section 127 or 127B, as the case may be, and the First Schedule, unless the scrap or waste is exported, or destroyed under supervision of the proper officer.
1059 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 15.
Entry and bond forms for imports Goods imported under these Regulations shall (a) be entered on Form C.63 with a declaration of REMISSION UNDER APPROVED MANUFACTURE, Legal Notice Number.
of.
endorsed on each copy in block letters; and (b) have a security bond posted in an amount determined by the Commissioner, but not exceeding the duty that would otherwise be payable, and executed on the Form CB.
13.
16.
Transfer and bond forms for goods from an indirect exporter (1) Goods purchased from an indirect exporter under these Regulations shall (a) be transferred from an indirect exporter to the approved manufacturer or producer for use in the production of exports using Form C.58; and (b) have a security bond posted by the recipient of the transferred goods in an amount determined by the Commissioner but not exceeding the duty that would otherwise be payable on the indirect imports, and executed on the Form CB.
13.
(2) Goods transferred from a gazetted approved supplier to an indirect exporter shall (a) be entered in Form C.58; and (b) have a bond security executed on Form CB.13.
17.
Cancellation of security bond The security bond shall be cancelled only (a) after the reconciliation declaration has been verified and approved by the Commissioner; (b) any unused imported goods have been re-exported or transferred to an approved bonded factory; or (c) the duty has been paid.
18.
Period for processing application The Tax Remission for Exports Officer shall within seven working days of the receipt of a satisfactorily completed and supported application as required under regulation 7 or 8 give approval or advise the applicant of a rejection stating the reasons for such rejection.
19.
Maintenance of books and records Every person who has been granted a remission from duty shall keep and maintain at his place of business detailed books and records relating to the purchase, importation, stocks of goods, packing, sales, shipping and exportation of all goods.
20.
Examination of books and records The books and records referred to in regulation 19 shall be kept for five years from the time of application for remission and shall be made available, upon request, to the proper officer, including an officer of the Tax Remission for Exports Office, for examination and verification at all reasonable times.
21.
Other records Separate books and records from those maintained for domestic goods shall be maintained for stocks of imported goods, indirect imports and indirect exports.
[Issue 1] 1060 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 22.
Powers of inspection A proper officer including an officer from the Tax Remission for Exports Office shall have powers to inspect and verify the books and records, inspect the production facilities of any remission applicant and examine any goods or materials within the production facility or any storage place related thereto.
23.
Submission of reconciliation declaration A reconciliation declaration in Form C.57 in respect of the duty remission granted shall be submitted to the Commissioner in three copies within a nine month period from the time of approval of the remission application, or, for applications approved under regulation 7(a) or 8(a) on completion of the order or contract, whichever is the earlier.
24.
Supporting documents for reconciliation declaration The declaration referred to in regulation 23 shall be submitted together with (a) certified copies of all import entries and indirect export transfers to which the reconciliation declaration relates; (b) a document showing (i) in the case of exporters approved under regulation 3, the linkage between the imported goods and indirect exports and the exported goods produced or manufactured from these imported goods, or any waste or scrap of commercial value, or any waste or scrap destroyed, or any by-products either exported or sold domestically resulting from the manufacturing or production of the exported goods; and (ii) in the case of indirect exporters approved under regulation 3, the linkage between the indirect imports and the indirect exports produced or manufactured from the imported goods, or any waste or scrap of commercial value, or any waste or scrap destroyed, or any by-products either exported or sold domestically resulting from the manufacturing or production of the indirect exports; and (iii) in the case of manufacturers or producers approved under regulation 4, the linkage between the imported goods and the sales of approved goods produced or manufactured from the imported goods, or any waste or scrap of commercial value, or any waste or scrap destroyed or any by-products exported or sold domestically resulting from the manufacturing or production of the approved goods; and (iv) the disposal of any remaining unused imported goods or indirect exports by re-export, transfer to an approved bonded factory, retention for future use in production as provided for under this regulation, or domestic sale subject to duty; (c) certified copies of all export entry documents or a list of the export entry numbers to which the declaration relates and certified copies of all indirect export transfer documents; and (d) the invoices for the exported goods, indirect exports and domestically sold goods, as the case may be.
25.
Transfer of goods to approved bonded factory Subject to section 58A of the Act, imported goods for which a remission has been authorized may be sold or transferred to an approved bonded factory.
1061 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 26.
Renewal of remission The remission of duty granted under these Regulations may be renewed on the basis of the conditions of the initial authorization after the nine month period referred to in regulation 23, by submission of a new application under regulation 7 or 8 where (a) fulfilment of an export or domestic sales contract has been delayed, or only partially achieved; or (b) production and delivery for export or domestic sale, as the case may be, can be established to be regular and ongoing.
27.
Gazettement of manufacturers and producers On the advice from a committee appointed by the Treasury, the Commissioner shall Gazette the manufacturers and producers under these Regulations but the approved quantities of the raw materials to be imported shall be maintained by the Tax Remission for Export Office.
28.
Penalty Any person who fails to comply with or contravenes any provision of these Regulations commits an offence and shall be liable to a fine not exceeding one million shillings or three times the duty of the goods involved, whichever is higher, or to imprisonment for a term not exceeding three years, or to both such fine and imprisonment.
29.
Revocation of approval Without prejudice to the provisions of regulation 28, where any person (a) fraudulently contravenes the provisions of these Regulations; (b) is grossly negligent in complying with the provisions of these Regulations; or (c) repeatedly acts in a manner inconsistent with the intent of these Regulations, the Tax Remission for Exports Office may reject or revoke approval of an application under these Regulations.
[Issue 1] 1062 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REFUND OF DUTY) ORDER, 2002 [L.N.
381/2002.] 1.
This Order may be cited as the Customs and Excise (Refund of Duty) Order, 2002.
2.
The whole of duty paid as customs warehouse rent in the amount of six hundred and eighty-four thousand, seven hundred shillings (KSh.
684,700) in respect of drilling equipment imported into the country in 1996, by Regwa Company of Egypt, for the implementation of the one hundred (100) boreholes project in arid and semi-arid areas in the country under written authority of the Permanent Secretary to the Treasury shall be refunded.
1063 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (INVESTMENTS) REGULATIONS, 2003 [L.N.
62/2003.] 1.
These Regulations may be cited as the Customs and Excise (Investments) Regulations, 2003.
2.
(1) An application for remission of duty under item 1 of Part C of the Third Schedule to the Act, shall be made in writing to the Permanent Secretary to the Treasury.
(2) The application referred to in paragraph (1) shall be submitted together with (a) a detailed list of the proposed imports of capital goods, plant and machinery; (b) pro forma invoices from suppliers or other independent estimates of the value of the proposed imports, including valuation certification by a trade surveyor; (c) a feasibility study of the investment project with sufficiently detailed pro forma cash flow statements to allow for estimation of the impact of the investment, including itemization of the cash flows for (i) all trade or tradeable goods to be produced or purchased; and (ii) any financial obligations or commitments.
3.
The Permanent Secretary to the Treasury may, if he is satisfied that the applicant has complied with the provisions of regulation 2 together with such other additional requirements as he may deem necessary, approve the application.
4.
Remission of duty under these Regulations may be granted in respect of capital goods, plant and machinery for (a) new investment in an industry; (b) the extension or expansion of an existing industry; or (c) the replacement or addition of the capital goods, plant or machinery.
1065 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (GAMING TAX) (PROCEDURE) REGULATIONS, 2004 ARRANGEMENT OF REGULATIONS Regulation 1.
Citation.
2.
Definitions.
3.
Notification of issue of license.
4.
Licensee to keep records.
5.
Licensee to submit returns.
6.
Returns to be certified by a qualified auditor.
7.
Director Betting Control certify documents.
8.
Offence and Penalty SCHEDULES FIRST SCHEDULE SECOND SCHEDULE 1067 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (GAMING TAX) (PROCEDURE) REGULATIONS, 2004 [L.N.
24/2004.] 1.
Citation These Regulations may be cited as the Customs and Excise (Gaming Tax) (Procedure) Regulations, 2004.
2.
Definitions In this Regulations gaming shall have the meaning assigned to it under Betting, Lotteries and Gaming Act (Cap.
131); gaming licensee means (a) a person licensed under, Betting, Lotteries and Gaming Act to manage and organie gaming; or (b) the owner of licensed gaming premises within the meaning of that Act; winnings shall have the meaning assigned to it under the Betting, Lotteries and Gaming Act.
3.
Notification of issue of license A gaming licensee shall, within 10 days after obtaining a licence, send a notification to the Commissioner in Form I set out in the First Schedule.
4.
Licensee to keep records A gaming licensee shall keep a full and accurate record of any gaming organized and managed by him so as to show in each period of thirty days and in respect of each game organized by him (a) the total amount of money or moneys worth which any player puts down as stakes or pays by ways of losses or exchanges for tokens used in playing the game; and (b) the total amount of money or moneys worth paid out as winnings.
5.
Licensee to submit returns A gaming licensee shall, within twenty days following the thirtieth of each month (a) submit a return in Form 2 set out in Second Schedule; and (b) remit to the Commissioner the full amount of tax collected during that period.
6.
Returns to be certified by a qualified auditor Not more than twenty days after the end of each calendar year, a gaming licensee shall forward an annual report certified by a registered auditor, showing details of monies and monies worth staked for each game during the year.
7.
Director Betting Control certify documents The Commissioner may, where necessary, request the chairman of the Betting Control and Licensing Board to certify any document submitted to the Commissioner by a gaming licensee under these Regulations.
[Issue 1] 1068 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 8.
Offence and Penalty Any person who fails to comply with any of the provisions of these Regulations shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings, or to imprisonment for a period not exceeding three years, or both.
FIRST SCHEDULE FORM 1 (r.
3) NOTIFICATION TO THE COMMISSIONER Name of Business.
Physical Address.
.
.
.
Postal Address.
PIN.
VAT Reg.
Bankers.
Details of Directors/Organizers.
Name Address Designation.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
.
.
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.
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.
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.
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.
.
.
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.
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.
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.
.
.
.
.
.
.
I certify that the information contained here is true and correct.
Signed.
Designation.
Date.
1069 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] SECOND SCHEDULE FORM 2 (r.
5(a)) RETURN OF MONIES OR MONEYS WORTH STAKED IN GAMES Name of Gaming Licensee.
Month of.
Total moneys or Date Games Excise tax payable moneys worth staked I certify that the particulars given above are a true and accurate statement of the moneys or moneys worth received by us and of the winnings for the period stated.
.
.
Licensee Chairman, Betting Control and Licensing Board.
Proper Officer [Issue 1] 1070 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION) (INVESTMENTS) REGULATIONS, 2004 ARRANGEMENT OF REGULATIONS Regulation 1.
Citation.
2.
Application for remission.
3.
Minister may require further information, inspection.
4.
Only one applicant per investment.
5.
Remission not for certain goods.
6.
Condition relating to inspection, etc.
7.
Further conditions to remission.
8.
Revocation.
1071 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION) (INVESTMENTS) REGULATIONS, 2004 [L.N.
49/2004.] 1.
Citation These Regulations may be cited as the Customs and Excise (Remission) (Investments) Regulations, 2004 and shall come into operation on the 10th June, 2004.
2.
Application for remission (1) An application for remission of tax under item 1 of Part C of the Third Schedule to the Act shall be made in writing to the Minister.
(2) The application referred to in paragraph (1) shall be submitted together with a detailed list of the goods in respect of which the application is made.
(3) The application referred to in paragraph (1) shall include the following for the investment referred to in the Third Schedule to the Act (a) the personal identification number of the applicant; (b) a full description of the investment including, where applicable, the physical location of the investment; (c) the total value of the investment in Kenya shillings; (d) a report of a feasibility study of the investment with sufficiently detailed pro forma cash flow statement including the itemisation of the cash flows for (i) all, traded or tradable goods to be produced, undertaken or purchased; and (ii) any financial obligations or commitments.
3.
Minister may require further information, inspection The Minister may require the applicant to (a) furnish such further information as the Minister may consider appropriate; and (b) allow and facilitate the inspection of the goods to which the application relates.
4.
Only one applicant per investment (1) Only one application shall be made with respect to an investment except as provided in paragraph (2).
(2) A second application in respect of the same investment may be made if the applicant demonstrates to the satisfaction of the Minister that the additional application relates to a separate phase of the investment or an expansion thereof.
5.
Remission not for certain goods Remission shall not be granted in respect of stocks in trade, consumables, office furniture, typewriters, copying equipment, stationery, kitchenware, crockery, linen, draperies, carpets (in single pieces), safes and refrigerators.
6.
Condition relating to inspection, etc.
It is a condition of a remission that the person to whom a remission has been granted shall (a) allow and facilitate the inspection of the goods in respect of which the remission relates; and [Issue 1] 1072 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (b) avail to the Commissioner the records of such goods for purposes of inspection and audit.
7.
Further conditions to remission Minister may attach such further conditions to a remission as he considers necessary.
8.
Revocation The Minister may revoke a remission if any condition set of remission, out in regulation 6 or attached under regulation 7 is breached.
1073 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (PETROLEUM OILS) (REMISSION) ORDER, 2004 [L.N.
47/2004.] 1.
This Order may be cited as the Customs and Excise (Petroleum Oils) (Remission) Order, 2004.
2.
The remissions under section 139(1)(g) of the Act, on excise duty on petroleum oils refined in Kenya are limited to the maximum amounts set out in the Schedule.
SCHEDULE MAXIMUM AMOUNTS COMMISSIONER CAN REMIT UNDER SECTION 139(1)(G) OF THE ACT Maximum amount Type of Petroleum Oil (per 1000L @ 20C Kshs.
2710.11.11 Aviation spirit (gasoline).
450.00 2710.11.12 Motor spirit (gasoline), premium.
450.00 2710.11.13 Motor spirit (gasoline), regular.
450.00 2710.11.14 Spirit type jet fuel.
450.00 2710.11.15 Special boiling point spirit and white spirit.
300.00 2710.11.19 Other light oils and preparations.
300.00 2710.19.10 Partly refined (including topped crudes).
300.00 2710.19.22 Other kerosene.
450.00 2710.19.29 Other medium petroleum oils and preparations.
300.00 2710.19.31 Diesel oil (industrial heavy, black, for low speed marine and stationary engines).
300.00 2710.19.32 Gas oil (automotive, light, amber, for high speed engines) 300.00 2710.19.33 Other gas oils.
300.00 2710.19.34 Residual fuel oils (marine, furnace and similar fuel oils) of a kinematics viscosity of 125 centistokes.
300.00 2710.19.35 Residual fuel oils (marine, furnace and similar fuel oils) of a kinematics viscosity of 180 centistokes.
300.00 2710.19.36 Residual fuel oils (marine, furnace and similar fuel oils) of a 300.00 kinematics viscosity of 280 centistokes.
2710.19.37 Other residual fuel oils.
300.00 1075 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DUTY REMISSION) ORDER, 2005 [L.N.
13/2005.] 1.
This Order may be cited as the Customs and Excise (Duty Remission) Order, 2005, and shall be deemed to have come into operation on the 1st January, 2005.
2.
The duty payable on materials, supplies, consumable items, plant, machinery, motor vehicles or equipment imported by Woodside Energy (k) Limited, Dana Petroleum Limited and Global Petroleum Limited (hereinafter referred to as the Companies) and all non- resident person(s) with whom they are in contract (whether by way of direct contract or sub-contract) solely for the purpose of carrying out petroleum operations (hereinafter referred to as the sub-contractors) in accordance with the Production Sharing Contracts dated the 11th July, 2000 and 6th November, 2001, entered into between the Government of Kenya and Star Petroleum PLC, and in accordance with the provisions of the Petroleum (Exploration and Production) Act, is remitted: Provided that (a) the Minister for the time being responsible for matters relating to Energy, or such person as may be authorized by him, certifies to the Treasury that any goods to be imported are to be used solely in connection with the petroleum operations carried out under the Production Sharing Contract; (b) the companies shall, as provided for in the Petroleum Sharing Contract, give preference to locally available goods necessary for carrying out the petroleum operations; (c) the goods imported shall either be consumed during the petroleum operations, or transferred to the Government in accordance with the terms of the Production Sharing Contract, or re-exported or sold in accordance with paragraph (d) of this Order; (d) the goods imported shall not be sold in Kenya, except to another company which has entered into a petroleum agreement under the Petroleum (Exploration and Production) Act, unless duty is paid; (e) the companies shall notify the Treasury of the identity of any sub-contractor to whom this Order shall apply; and (f) petroleum operations means all or any of the operations related to the exploration for, development, extraction, production, separation and treatment, storage, transportation and sale or disposal of petroleum up to the point of export or the agreed delivery point in Kenya or the point of entry into a refinery, and includes natural gas processing operations, but does not include petroleum refining operations.
1077 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE REGULATIONS, 1983 ARRANGEMENT OF REGULATIONS PART I PRELIMINARY Regulation 1.
Citation.
2.
Interpretation.
PART II ADMINISTRATION 3.
Working days and hours.
4.
Application for services outside hours of general attendance.
5.
Overtime fees.
6.
Division of charge.
7.
Fees for cautionary visits.
8.
Fees to be paid to revenue.
9.
Remuneration to officers.
9A.
Form of reports, of vessels, aircraft and cargo.
PART III IMPORTATION Arrival and Report of Aircraft and Vessels 10.
Report of vessels.
11.
Report of aircraft and cargo.
12.
Initialling of pages.
13.
Report of stores, crews declaration and list of passengers.
14.
Arrival at two or more ports.
15.
Vessels, etc., in ballast.
16.
Description of cargo on reports.
17.
Weight or measurement of cargo to be reported.
18.
Reporting cargo for other ports in Kenya.
19.
Cargo remaining on board.
20.
Bulk not to be broken before report.
21.
Stores to be produced.
22.
Duty free allowance of stores to crew.
23.
Rummaging of vessels and aircraft.
24.
Amending inward reports.
25.
Conditions precedent to amendment of report.
26.
Aircraft or vessels landing or bringing to owing to accident, etc.
Arrival Overland 27.
Importation by overland routes.
Unloading and Removal of Goods 28.
Sufferance wharves and unapproved places.
29.
Accommodation and transport to be provided.
30.
Goods not to be unloaded at a sufferance wharf until entered.
1079 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Regulation 31.
Boat or tally note.
32.
Permission to leave place of unloading.
33.
Transit sheds.
34.
Access to transit sheds.
35.
Permit to re-land goods.
36.
Certificate of landing.
Entry, Examination and Delivery of Goods 37.
Form of entry.
38.
Particulars to be declared on Forms.
38A.
Pre-shipment inspection.
39.
Reference to be made on all entries for contents of same packages.
40.
Imported goods to be entered within 21 days of commencement of discharge on arrival.
41.
Landing of surplus stores.
42.
Disembarkation of persons.
43.
Access to baggage room.
44.
Dual channel system.
45.
Baggage declaration.
46.
Baggage examination.
47.
Firearms and ammunition.
48.
Unclaimed baggage.
49.
Unaccompanied baggage declaration.
50.
Bullion, etc.
51.
Importer to provide special implements for examination.
52.
Packages found partly empty.
53.
Packing of goods imported in bulk.
54.
Goods may be examined at private premises.
55.
Entry not required for goods, etc., imported for temporary use.
56.
Removal coastwise of imported goods.
Provisions Relating to Customs Warehouses 57.
Customs warehouse rent.
58.
Commissioner may waive rent.
59.
Rent to be paid before delivery.
60.
Custom houses deemed to be customs warehouses.
PART IV WAREHOUSING OF GOODS Provisions Relating to Bonded Warehouses 61.
Goods not to be warehoused.
62.
Owner to keep packages in repair.
63.
Goods refused for warehousing.
64.
Entries for warehoused goods.
65.
Owner to furnish bond.
66.
Acceptance by warehouse keeper.
67.
Conditions of repacking in warehouse.
[Issue 1] 1080 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Regulation 68.
Transfer of ownership of goods.
69.
Time during which goods may be warehoused.
70.
Goods to be consigned to the proper officer.
71.
Treatment of warehoused and re-warehoused goods on removal.
72.
Licence for bonded warehouse.
73.
Bonded warehouse fees.
74.
Bonds for bonded warehouses.
75.
Alterations to bonded warehouses.
76.
Death of licensee to be reported.
77.
Bonded warehouses to be numbered.
Provisions Relating to Government Warehouses 78.
Rent charges in Government warehouses.
79.
Goods to be removed when Government warehouse closed.
PART IVA MANUFACTURE UNDER BOND 79A.
Provisions relating to manufacture of goods for export under bond.
79B.
Provisions relating to bonded factories.
79C.
Manufactured goods to be entered on register.
79D.
Manner of dealing with wastes and rejects.
79E.
Entry of manufactured goods.
79F.
Treatment of manufactured goods on exportation.
79G.
Certificates of export to be obtained.
79H.
Entry for home use.
PART V EXPORTATION Entry Outwards and Loading of Aircraft and Vessels 80.
Entry outwards.
81.
Entry for exportation.
82.
Sufferance wharves and unapproved places.
83.
Accommodation and transport to be provided.
84.
Goods not to be loaded at sufferance wharf until entered.
85.
Master to submit passenger list.
86.
Shipment before entry.
87.
Cargo landed in error.
88.
Shipment of duty paid and free stores.
89.
Shipment of drawback and dutiable stores.
90.
Transfer of stores.
91.
Transfer bond.
92.
Conditions of loading or transfer of stores.
93.
Production of stores before shipment.
94.
Conditions under which goods deemed to be put on board.
Departure Overland 95.
Exportation by overland routes.
1081 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Goods in Transit or for Transhipment Regulation 96.
Goods in transit.
96A.
Goods in transit to or from a Northern Corridor state.
96B.
Transit godowns.
97.
Entry and bond for transhipment.
98.
Transhipment direct.
PART VI IMPORTATION AND EXPORTATION BY POST 99.
Commissioner may waive entries for goods imported by post.
100.
Customs declaration on postal articles.
101.
Production of postal articles.
102.
Detention of postal articles.
103.
Uncleared postal articles.
104.
Duties to be paid to the customs.
PART VII DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS 105.
Form of clearance of vessel.
106.
Outward manifest of vessel.
107.
Clearance and general declaration for aircraft.
108.
Shipments short or in excess of manifest.
109.
Separate manifest for each port.
PART VIII CARRIAGE OF GOODS COASTWISE 110.
Coastwise clearance and transire.
111.
Separate transires for each port.
112.
Unloading and examination of coastwise cargo.
113.
Sufferance wharves and unapproved places.
114.
Accommodation and transport to be provided.
115.
Transire to be delivered before loading or unloading.
116.
Amendment of transire.
117.
General transires.
118.
Pass note for duty paid goods carried coastwise.
PART IX REGISTERED USERS 119.
Application for registration.
120.
Acceptance of registration.
121.
Validity of registration.
122.
Storage and use.
123.
Registered users stock book.
124.
Monthly returns.
125.
Manufacturing operations.
126.
Books, documents, etc.
127.
Commissioner may dispense with certain requirements.
127A.
Control of goods entering the export processing zone.
127B.
Specification for vans transporting dutiable goods.
127C.
Transportation of small packages and boxes.
[Issue 1] 1082 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] PART X CONTROL OF MANUFACTURE OF EXCISABLE GOODS OTHER THAN SPIRITS Licensing of Premises and Plant Regulation 128.
Application for licence to manufacture.
129.
Transfer of licence.
130.
Entry of premises and plant.
130A.
Definition of licensee.
Provisions Relating to the Manufacture of Beer 131.
Brewing book.
132.
Declaration of brands of beer.
133.
Production accounts.
134.
Determination of original gravity.
135.
Removal of beer in bulk.
136.
Bond security.
137.
Monthly excise account.
Provisions Relating to the Manufacture of Excisable Goods under this Part Other than Beer 138.
Container for cigarettes and manufactured tobacco.
139.
Stock book.
140.
Declaration of brands of manufactured tobacco.
141.
Conditions affecting containers of manufactured tobacco.
142.
Declaration of brands of cigarettes.
143.
Packing and offering for sale of cigarettes.
143A.
.
.
.
.
.
.
144.
Cigarettes for export.
145.
Conditions affecting containers of cigarettes.
145A.
Duty on goods for export diverted for sale in Kenya.
146.
Materials account.
147.
Conditions affecting removal of containers of excisable goods to or from stock room.
147A.
Packing and making of wine.
148.
Conditions for manufacture of matches.
148A.
Making of packages containing matches.
148B.
Provision of secure compartment for matches.
148C.
Offences.
Provisions relating to all Excisable Goods Manufactured under this Part 149.
Marking of excisable goods.
150.
Delivery of certain excisable goods from stock room.
1083 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] PART XI DISTILLATION, COMPOUNDING, RECTIFICATION AND DENATURING OF SPIRITS General Provisions Regulation 151.
Application for licence.
152.
Approval of processes.
153.
Approval of entry of premises.
154.
Renewal of licence.
155.
Transfer of licence.
156.
Distiller who is rectifier or denaturer.
157.
Placing of vessels and utensils.
158.
Securing of premises and plant.
159.
Restriction on variation of process and alteration of plant.
160.
Plant not to be so made as to permit use in manner other than as approved.
Distillers 161.
Placing of vessels and pipes; painting of pipes.
162.
Restriction on use and possession of certain materials.
163.
Conditions governing removal of sugar and molasses from store.
164.
Distiller to give notice of intention to brew wort.
165.
Distilling periods.
166.
Distiller to give notice of intention to mash or brew.
167.
Distiller to make declaration on completing collection of wort.
168.
Restriction on addition of yeast, etc., to wort or wash.
169.
Distiller to give notice before making bub, etc.
170.
Distiller to make declaration before removing wash from a fermenting back.
171.
Conditions governing mixing of wort or wash.
172.
Restriction on disposing of wash.
173.
Distiller not to possess certain wort or wash.
174.
Ascertainment of gravity of wort or wash.
175.
Conditions governing disposal of feints, etc.
176.
Distiller to furnish return at end of distilling period.
177.
Removal and warehousing of spirits.
178.
Receivers or vats used for storage of certain spirits.
179.
Delivery of spirits from a distillery.
180.
Racking of spirits.
181.
Control applied to distillers warehouse.
182.
Distiller to empty worm tubs, etc., for examination.
183.
Removal of spirits to another distillery.
184.
Prohibition of return of spirits to distillery.
185.
Application of certain regulations to spirits manufactured other than by distillation of a fermented liquor.
Rectifiers 186.
Restrictions on rectifier.
187.
Rectifier ceasing to carry on trade.
[Issue 1] 1084 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Regulation 188.
Marking of casks and containers.
188A.
Deleted.
188B.
Deleted.
189.
Locking of still or steam pipe.
190.
Unlocking of still.
191.
Further notice of readiness for locking of still.
192.
Charging of still.
193.
Time within which still to be worked off.
194.
Restrictions on working of still.
195.
Hours when still not to be used.
196.
Rectifier to permit officer to sample contents of still.
197.
Conditions governing receipt of spirits.
198.
Notice of intention to deposit spirits in bonded warehouse.
199.
Rectifier to permit officer to take account of spirits in stock; stock book.
200.
Power of Commissioner to specify vessels, etc., to ensure excise control and records to be kept.
Denaturers 201.
Restrictions on spirits for denaturing.
202.
Denaturer ceasing to carry on trade.
203.
Substances and formula for denaturing.
204.
Denaturants to conform to conditions.
205.
Mixing rooms.
206.
Store rooms.
207.
Conveying of spirits for denaturing.
208.
Interference with spirits conveyed for denaturing.
209.
Placing of spirits in vat or tank.
210.
Approval of proper officer to denaturing operation.
211.
Placing of denaturants in mixing vat.
212.
Prohibition on adding substances other than denaturants.
213.
Storage of denaturants.
214.
Account of spirits to be kept by denaturer.
Stills 215.
Permission to keep or use stills.
216.
Disposal of stills.
217.
Glass flasks and containers.
Ascertainment of the Strength of Spirits 218.
Strength of spirits.
219.
Ascertainment by weight, measure or gauge.
220.
Interpretation and application to denatured spirits and fermented liquor.
PART XII DUTIES Payment 221.
Payment of duties.
1085 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Goods Imported for Temporary Use or Purpose Regulation 222.
Goods imported for temporary use.
223.
Commercial travellers samples and goods imported for temporary use.
224.
Temporary importation of vehicles, etc.
225.
Procedure when temporary importation papers are not produced.
225A.
Vehicles from Uganda, Tanzania, Sudan, Somalia, Ethiopia or any other country with which Kenya has a bilateral agreement.
226.
Restrictions on user of vehicles temporarily imported.
Payments of, and Security for, Excise Duty on Spirits 227.
Remittance of excise duty on spirits and declaration.
228.
Secured gross accounts.
229.
Delivery of spirits without payment of duty.
230.
Delivery of spirits for denaturing.
Drawback, Remission, Rebate and Refund of Import Duty, Suspended Duty and Dumping Duty 231.
Basis of drawback.
232.
Conditions of granting drawback.
233.
When drawback is not payable.
234.
Remission or refund of duty on abandoned goods.
234A.
Maintenance, inspection, etc., of remission records.
235.
Remission of duty on goods lost or destroyed by accident.
236.
Rebate of duty on damaged goods.
237.
Refund where goods returned to seller.
238.
Refund of duty on damaged, pillaged or destroyed goods.
239.
Refund of duty paid in error or overpaid and of deposit or cancellation of bond given as security.
240.
Refund of duty to registered user.
240A.
Repealed.
Remission, Refund and Rebate of Excise Duty on Excisable Goods Other than Spirits 241.
Remission, rebate or refund to privileged persons.
242.
Excisable goods destroyed by fire or unavoidable cause.
243.
Excisable goods destroyed under supervision.
244.
Remission or refund on exportation or shipment as stores.
244A.
Refund of excise duty on cigarettes etc., deposited in bonded warehouse.
245.
Refund of duty on excisable goods other than spirits paid in error.
246.
Revoked.
247.
Revoked.
248.
Revoked.
249.
Revoked.
Remission, Refund and Rebate of Excise Duty on Spirits 250.
Remission of duty on spirits, etc., accidentally destroyed.
251.
Remission of duty when spirits, etc., destroyed under supervision.
[Issue 1] 1086 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Regulation 252.
Remission of duty on spirits shipped as stores.
253.
Refund of duty on spirits deposited in bonded warehouse.
254.
Refund of duty paid on spirits delivered duty free or at a reduced rate.
255.
Refund of duty paid in error on spirits.
256.
Marking of containers of spirits for export or shipment.
Inspection of Books, Etc.
257.
Inspection of books, etc.
PART XIII CUSTOMS AND EXCISE AGENTS 258.
Application for a licence.
259.
Fee to be paid and security furnished.
260.
Expiry and renewal of licences.
261.
Penalty for acting without licence.
262.
Suspension, etc., of licences.
PART XIV SETTLEMENT OF CASES BY THE COMMISSIONER 263.
Request to Commissioner.
PART XV MISCELLANEOUS 264.
Declaration to be made and particulars to be supplied.
265.
Production of books of account and other documents.
266.
General bonds.
267.
Seizure notice.
268.
Particulars on forms or other documents.
269.
Incorrect form may not be accepted.
270.
Persons requiring copy of entry.
271.
Amendment of forms.
272.
Samples.
273.
Notice of sale.
274.
Repealed.
275.
Conditions of sale.
276.
Repealed.
277.
Allowance in lieu of food to officers stationed on vessels.
278.
Licensed vessels, aircraft and vehicles.
279.
Penalty.
280.
Fees for services to the public.
281.
Revocation.
SCHEDULES FIRST SCHEDULE FORMS SECOND SCHEDULE TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORTS THIRD SCHEDULE SUBSTANCES TO BE MIXED WITH SPIRITS FOR THE PURPOSE OF MANUFACTURING DENATURED SPIRITS 1087 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FOURTH SCHEDULE CONDITIONS TO WHICH DENATURANTS MUST CONFORM FIFTH SCHEDULE SIXTH SCHEDULE SEVENTH SCHEDULE [Issue 1] 1088 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE REGULATIONS, 1993 [L.N.
53/1983, L.N.
66/1984, L.N.
227/1984, L.N.
228/1984, L.N.
107/1985, L.N.
141/1987, L.N.
236/1988, L.N.
166/1989, L.N.
406/1989, L.N.
435/1990, L.N.
234/1991, L.N.
252/1991, L.N.
137/1992, L.N.
225/1992, L.N.
257/1992, L.N.
132/1993, L.N.
146/1993, L.N.
287/1993, L.N.
148/1994, L.N.
191/1994, L.N.
208/1995, L.N.
338/1995, L.N.
120/1996, L.N.
287/1996, L.N.
41/1997, L.N.
99/1997, L.N.
171/1997, L.N.
69/1998, L.N.
160/1998, L.N.
6/1999, L.N.
64/1999, L.N.
66/2000, L.N.
97/2000, L.N.
115/2000, L.N.
24/2001, L.N.
25/2001, L.N.
58/2001, L.N.
91/2001, L.N.
122/2001, L.N.
177/2001, L.N.
11/2002, L.N.
91/2002, L.N.
121/2002, L.N.
130/2002, L.N.
17/2003, L.N.
63/2003, L.N.
2/2004, L.N.
48/2004, L.N.
4/2005, L.N.
48/2005, L.N.
103/2005, L.N.
172/2006, L.N.
100/2007, L.N.
85/2008, L.N.
93/2009, L.N.
56/2011.] PART I PRELIMINARY 1.
Citation These Regulations may be cited as the Customs and Excise Regulations.
2.
Interpretation In these Regulations Form means a form set out in the First Schedule; registered premises means premises which have been approved and registered by the Commissioner in accordance with regulation 120; registered user means a person using goods at registered premises who has been registered in accordance with regulation 120 and who is the subject of an order made under section 145 of the Act.
[L.N.
227/1984, s.
2, L.N.
120/1996, s.
1(2).] PART II ADMINISTRATION 3.
Working days and hours (1) The working days and hours of general attendance of officers shall be such as may be determined by the Commissioner.
(2) The proper officer may grant applications for the attendance of officers on Saturdays, Sundays and public holidays or before or after the hours of general attendance on any working day.
(3) The Commissioner may, by notice exhibited at any port or place, vary the hours of general attendance of officers at that port or place in order to meet the convenience of the public or the exigencies of the customs.
[L.N.
227/1984, s.
3.] 4.
Application for services outside hours of general attendance (1) Except in the case of a person arriving in, or departing from, Kenya, overland or by inland waters, applications for services of an officer outside the hours of general attendance shall be made in writing to the proper officer in Form C.
1, which shall be submitted to him at least twenty-four hours before the services are required, unless the proper officer in any special circumstances otherwise allows.
[Form C.
1.] (2) Every application shall set out the nature and probable duration of the services required, and shall contain an undertaking to pay all overtime fees which may be incurred, unless the proper officer requires the applicant to deposit with him in advance a sum sufficient to cover the fees.
1089 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 5.
Overtime fees (1) The following fees shall be payable per vehicle at customs and frontier stations by a person applying for the services of an officer outside the hours of general attendance, for the purpose of dealing with any vehicle carrying passengers and their personal baggage Rate per Hour (a) Motor vehicles for the transport of less than ten persons including the driver.
KSh.
200.00 (b) Motor vehicles for the transport of ten or more persons but not more than twenty-five persons.
KSh.
400.00 (c) Motor vehicles for the transport of over twenty-five persons.
KSh.
800.00: Provided that no fees shall be payable under this paragraph in respect of motor vehicles registered in Kenya, the Republic of Uganda or the United Republic of Tanzania.
(2) The following fees shall be paid by the person applying for the services of officers outside the hours of general attendance or at any premises or place at which customs business is not normally carried on for any purpose other than that described in paragraph (1) (a) Subordinate officer of the Customs Preventive Service.
KSh.
400.00 (b) Other officers.
KSh.
1,000.00: Provided that (i) the time charged for fees shall be calculated to the last completed half hour; (ii) for attendance on Saturdays, Sundays and public holidays there shall be a minimum charge for the services of any officer equal to three hours attendance; (iii) if an officer is required to attend at any premises or place at which customs business is not normally carried on, the applicant for his services may, in the discretion of the proper officer, be required to provide the necessary transportation or to pay in addition to the fees for attendance such amount for travelling expenses as the proper officer may consider reasonable.
[L.N.
227/1984, s.
4, L.N.
252/1991, s.
2, L.N.
208/1995, s.
2, L.N.
69/1998, s.
2, L.N.
91/2001, s.
2, L.N.
48/2004, s.
2.] 6.
Division of charge When the services of an officer are required on account of more than one applicant during the same period of time, the charge for the fees due shall be divided pro rata between the applicants concerned.
7.
Fees for cautionary visits The applicant for the services of an officer at times outside the hours of general attendance shall, in addition to the fees for the services of that officer, pay fees, at the rates specified in regulation 5, for such cautionary visits as the proper officer may deem necessary.
8.
Fees to be paid to revenue All fees shall be paid into customs and excise revenue.
[L.N.
120/1996, s.
1(3).] [Issue 1] 1090 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 9.
Remuneration to officers Officers who have given services to the public outside the hours of general attendance shall be remunerated at such rates and for such hours as the Commissioner may direct.
[L.N.
120/1996, s.
1(3).] 9A.
Form of reports, of vessels, aircraft and cargo (1) Every report under regulations 10 and 11 shall be in the prescribed form and may, subject to paragraph (2), be made in the form of a diskette or an electronic transfer.
(2) Where a report is made in the form of a diskette or an electronic transfer in accordance with paragraph (1), the master shall, within twenty-four hours of such report, submit a transcript thereof to the proper officer.
(3) A transcript of a report submitted under paragraph (2) shall be initialled in the manner specified in regulation 12.
[L.N.
99/1997, s.
2.] PART III ARRIVAL AND REPORT OF AIRCRAFT AND VESSELS 10.
Report of vessels (1) The inward report by the master of a vessel arriving from a foreign port shall be in Form C.
2 and shall be made to the proper officer at the port or place of arrival.
(2) All packages for which no bill of lading has been issued shall be declared on the Parcels List in Form C.
3.
[L.N.
120/1996, s.
1(3).] 11.
Report of aircraft and cargo (1) The inward report by the master of an aircraft arriving from a foreign port shall be in Form C.4 and shall be made to the proper officer at the port or place of arrival.
(2) The report of the cargo shall be made in Form C.5 which shall be attached to the general declaration in Form C.
4.
12.
Initialling of pages Each page of the report submitted under regulations 10 and 11, other than that on which the declaration is signed, shall be initialed by the master or his agent, and the master or agent shall number and seal together the pages and shall, if required, sign the report in the presence of the proper officer.
13.
Report of stores, crews declaration and list of passengers (1) The master of a vessel arriving from a foreign port shall, immediately on demand, present to the proper officer a statement of the stores of the vessel in Form C.
6, a declaration by each member of the crew of all dutiable goods in his possession in Form C.
8 and, if the proper officer so requires, a list of passengers disembarking and remaining on board.
(2) If the proper officer so requires, a stores list in Form C.
7, a declaration in Form C.
8 by each member of the crew of all dutiable goods in his possession, and a list of passengers disembarking and remaining on board, shall be delivered by the master of an aircraft arriving from a foreign port.
14.
Arrival at two or more ports When an aircraft or vessel calls at more than one port or place in Kenya a separate report shall be made at each port or place.
1091 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 15.
Vessels, etc., in ballast Aircraft and vessels not having on board goods other than stores and passengers baggage shall be reported in ballast.
16.
Description of cargo on reports The contents of every package and of all cargo in bulk intended for discharge at a port or place in Kenya, shall be reported in accordance with the description thereof in the relevant bill of lading or freight note.
17.
Weight or measurement of cargo to be reported The report of every vessel shall show the weight or cubic measurement of the cargo reported according to which freight has been charged or, if no freight has been charged, the weight or measurement normally chargeable for a similar kind and quantity of goods.
18.
Reporting cargo for other ports in Kenya (1) Cargo intended for discharge at other ports or places in Kenya shall be shown separately in the inward report in the following form The undernoted cargo is reported for discharge at other ports or places in Kenya kg.
(or other appropriate unit of quantity).
(2) If the proper officer so requires, cargo intended for discharge at other ports or places in Kenya shall be reported in the same manner as cargo to which regulation 17 applies.
19.
Cargo remaining on board Cargo remaining on board an aircraft or vessel for exportation may be reported as General cargo remaining on board for exportation kg.
(or other appropriate unit of quantity), unless the proper officer in any particular case otherwise directs.
20.
Bulk not to be broken before report Application to break bulk prior to making report and unload goods prior to entry shall be made to the proper officer in Form C.
9.
21.
Stores to be produced All stores which are required for the use of the crew and passengers of an aircraft or vessel during its stay in port shall, on request, be produced separately to the proper officer, who may either approve the quantity produced or require a portion or the whole of those stores to be placed under seal.
22.
Duty free allowance of stores to crew (1) Every person being the master, an officer or other member of the crew of any vessel in port or on coastwise passage to another port in Kenya may be permitted by the proper officer to retain in his possession, or to be issued with, for his personal use, an allowance of duty free stores in accordance with the following scale (a) in respect of every eight days or part thereof during the vessels stay Cigarettes and Tobacco in any form Master, officers and other members of 200 cigarettes or 200 gm.
of tobacco in the crew any form.
[Issue 1] 1092 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (b) In respect of every four days or part thereof during the vessels stay Portable Spirits, the Wine and Beer Importation of which is not Prohibited (i) Masters and officers 750 ml.
3 litres of wine or 3 litres of beer.
(ii) Other members of the 750 ml.
3 litres of beer or 3 litres of crew wine where wine is normally provided in the rations of the vessel.
(2) Upon the arrival of a vessel in port all stores of the nature, and in excess of the quantities, of the stores set out in the scale in paragraph (1) shall be secured by the proper officer and the master of the vessel shall provide a secure place for the retention of the stores and all such facilities for their safe custody as are required by the proper officer.
(3) The proper officer may, on the request of the master of any vessel during its stay in port and upon the payment of the proper duties due, permit the withdrawal from the place of retention provided for in paragraph (2) of such quantities of tobacco, potable spirits, wine or beer as may be required for the provision of reasonable amenities aboard the vessel during such say.
(4) No master, officer or member of the crew of any vessel shall land any stores issued to him under the provisions of this regulation without the payment of duty thereon and the master, officer or member of the crew shall, upon request by the proper officer, produce to that officer any stores of the categories provided for in the scales set out in this regulation of which he is in possession at the time of the request.
[L.N.
227/1984, s.
5.] 23.
Rummaging of vessels and aircraft The crew shall give all possible assistance to officers engaged in rummaging an aircraft or vessel.
24.
Amending inward reports (1) Where cargo reported for discharge at a port or place in Kenya is found to be in excess or short of the report, or where it is found necessary to make an amendment in relation to the destination, ownership or status of such cargo, the master or his agent may make application to the proper officer for permission to amend the report.
(2) The application shall be in Form C.
10 and shall set out the reasons for the discrepancies.
[L.N.
69/1998, s.
3.] 25.
Conditions precedent to amendment of report Before the proper officer permits the amendment of a report, the master or his agent shall satisfy him in the case of goods found to be short of the report that the goods (a) were not shipped; or (b) were discharged and landed at a previous port; or (c) were overcarried and landed at a subsequent port; or (d) having been overcarried, have been returned to and landed at a port in Kenya on the return voyage, or by some other aircraft or vessel which loaded them at the port to which they were overcarried; or (e) were lost at sea; or (f) were stolen or destroyed before the aircraft or vessel arrived within Kenya: Provided that the proper officer may, subject to the production of such documentary evidence as the Commissioner may direct, permit the amendment of a report where the master or his agent is unable to comply with these requirements.
1093 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 26.
Aircraft or vessels landing or bringing to owing to accident, etc.
When the master of an aircraft or vessel which has been lost, or wrecked or compelled to land or to bring to within Kenya owing to accident, stress of weather or other unavoidable cause reports to the nearest officer or administrative officer he shall, on demand, produce the journey log book or other documents relating to the aircraft or vessel, the cargo, crew and passengers, and shall not allow any goods to be unloaded or any passenger to leave the vicinity of the aircraft or vessel without the consent of that officer.
Arrival Overland 27.
Importation by overland routes (1) Vehicles and goods, other than vehicles and goods to which the provisions of regulations 222 to 226 inclusive apply, imported overland shall be entered in the appropriate form prescribed in regulation 37.
(2) The person in charge of a vehicle which arrives overland at any place in Kenya shall report at the nearest custom house particulars of the vehicle and goods, if any, in Form C.
11: Provided that the proper officer may, in lieu thereof, accept a signed copy of the manifest outwards issued by the customs authorities at the foreign port or place whence the vehicle has arrived.
(3) Where the Commissioner permits any goods to be entered at a port other than the first port of entry at which the goods arrive in Kenya, he may require that the goods be accompanied by an officer to the port at which they are entered; and the carrier of the goods shall defray the cost of, or provide transport to and from his proper port for, each officer who accompanies the goods.
Unloading and Removal of Goods 28.
Sufferance wharves and unapproved places Where the master of an aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of unloading, to unload cargo, he shall apply to the proper officer for permission in Form C.
12.
29.
Accommodation and transport to be provided (1) The proper officer may grant permission under regulation 18 subject to such conditions and directions as he may see fit to impose, and to the master or his agent defraying the cost of or providing accommodation in accordance with section 170 of the Act and transport overland or by sea, as the proper officer may decide, from and to his proper port for each officer whose services the proper officer may deem necessary at the sufferance wharf or other place.
(2) The proper officer may require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum sufficient to cover the expenses referred to in paragraph (1).
30.
Goods not to be unloaded at a sufferance wharf until entered No goods shall be unloaded at a sufferance wharf or at any place other than an approved place of unloading until they have been entered: Provided that the Commissioner may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.
[Issue 1] 1094 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 31.
Boat or tally note (1) Where goods are discharged from an importing aircraft or vessel into another vessel to be landed, the master or his agent shall sign and transmit with each shipment an account of the goods.
(2) In the case of transhipment cargo the account shall be headed Transhipment cargo only.
(3) Before any goods are discharged from the vessel the account shall be delivered to the proper officer at the place at which the goods are to be landed: Provided that the Commissioner may dispense with the furnishing of an account either generally or in any case.
32.
Permission to leave place of unloading (1) A vessel to which regulation 31 applies which has arrived at any place of unloading shall not depart therefrom except with the permission of the proper officer.
(2) Where any goods remain on board any vessel so permitted to depart the person in charge thereof shall observe such directions as the proper officer shall give.
33.
Transit sheds (1) Every building used as a transit shed shall be constructed and secured to the satisfaction of the Commissioner.
(2) In addition to any fastening which may be affixed by the customs the doors of transit sheds shall be secured by one or more locks by the wharf owner or his representative.
(3) Security required under section 9(2) of the Act shall be executed in Form CB.18.
(4) A transit shed owner shall provide an area or premises within the transit shed for the purposes of repacking, skipping, bulking, transhipment or sorting of goods.
(5) Goods shall only be delivered for clearance in a transit shed if they are consigned to that shed.
(6) Where goods are removed from the port to a transit shed, the owner of the shed shall execute security for the goods in Form CB.2.
(7) The operator of a transit shed shall operate under such conditions as the Commissioner may specify: Provided that where the licensee wishes to consolidate sea cargo, he shall seek the prior approval of the Commissioner.
[L.N.
64/1999, s.
2, L.N.
66/2000, s.
2, L.N.
48/2004, s.
3.] 34.
Access to transit sheds Immediate access to any transit shed shall be granted on demand made by an officer acting in the execution of his duty; and if the wharf owner or his representative fails or refuses to grant him access the proper officer may cause the transit shed to be opened by any means in his power and any expenses thereby incurred, including the cost of repairs, shall be paid by the wharf owner.
35.
Permit to re-land goods Before any goods which have been put into any aircraft or vessel may be re-landed, the owner shall apply in writing to the proper officer and obtain permission to unload the goods, and shall thereupon land the goods and dispose of them as directed by the proper officer.
1095 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 36.
Certificate of landing The proper officer may issue to any person who satisfies him that he is so entitled a certificate of landing of any goods in Form C.
13 or in such other form as may be required by the authorities in the country requiring the certificate.
Entry, Examination and Delivery of Goods 37.
Form of entry (1) Imported goods, other than goods in transit or for transhipment, and goods to which the provisions of regulations 222 to 226 inclusive apply, shall be entered in whichever of the undermentioned forms is appropriate (a) provisional (Form C.14 and Form C.63); (b) import for home use (Form C.15 and Form C.63); (c) warehousing (Form C.16 and Form C.63).
(2) Entries referred to in subparagraphs (a) and (b) of paragraph (1) shall be presented in quadruplicate.
(3) Entries for the warehousing of goods at the port of importation shall be presented in quintuplicate and for the warehousing of good elsewhere than at the port of importation in sextuplicate.
(4) Bonds shall be furnished in Form CB.4 or by cash deposit and in Form CB.1A or by cash deposit for goods entered provisionally for use in an aid-funded project.
[L.N.
227/1984, s.
6, L.N.
6/1999, L.N.
24/2001, s.
2.] 38.
Particulars to be declared on forms (1) Where on any form the value of imported goods, whether free or exempt from duty, liable to specific duty or liable to ad valorem duty, is required to be declared, the value shall be declared in accordance with sections 127, 127B and 127C if, and the Seventh Schedule to, the Act.
(2) Goods declared on all perfect entries shall be declared in accordance with (a) the titling of the form of entry; (b) the Schedules to the Act.
(3) A computerised entry declaration in a prescribed Form duly signed by the owner or agent may be accepted by the proper officer.
[L.N.
252/1991, s.
3, L.N.
99/1997, s.
3.] 38A.
Pre-shipment inspection (1) The imported goods specified in the Fifth Schedule shall be subject to pre- shipment inspection in accordance with section 127D of the Act.
(2) The Commissioner shall notify in the Gazette the name of every person appointed as a pre-shipment inspection agent under the Act and shall specify in relation thereto the countries or regions at which such person shall conduct pre-shipment inspection.
(3) (a) An importer of goods other than the goods specified in the Sixth Schedule shall, prior to shipment of such goods, complete an import declaration form in Form C.62 and present it together with an application fee of five thousand shillings to the office in Kenya of a pre-shipment inspection agent operating at the place where such goods were purchased.
(b) The fee referred to in subparagraph (a) shall be collected by the Commissioner or his duly authorised agent.
[Issue 1] 1096 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (4) On receipt of an import declaration form and the application fee under paragraph (3), the pre-shipment inspection agent shall, where the respective goods are subject to pre-shipment inspection, proceed to inspect such goods in accordance with the provisions of the Act.
(5) An importer shall present a copy of the import declaration form completed under paragraph (3) to Customs at the time of entering the goods, together with an import declaration fee which shall be two point two five per cent (2.25%) of the dutiable value of the goods reduced by an amount equal to the application fee paid under paragraph (3): Provided that no import declaration fee shall be charged in respect of goods (a) imported into Kenya from any of the East African Community Partner States, that satisfy the East African Community Rules of Origin; (b) intended for use in the manufacture of goods for export, except the minimum processing fee of five thousand shillings.
(6) Where any goods subject to pre-shipment inspection are imported prior to such inspection, the goods may be inspected locally at a fee which shall be (i) in the case of motor vehicles, twenty per cent of the assessed f.o.b.
value; and (ii) in the case of all other goods, ten per cent of the assessed f.o.b.
value.
(7) The Minister may waive the import declaration fee payable under paragraph (5) or the local inspection fee payable under paragraph (6), or both, where he is satisfied that the pre-shipment inspection could not be carried out prior to shipment due to circumstances beyond the control of the owner.
(8) Local inspection of any goods under paragraph (6) shall be limited to two consignments per importer and any excess thereof shall be either re-exported at the cost of the importer or abandoned to Customs.
(9) Where it appears to the Commissioner that consignments of goods have been divided by the importer in order to evade inspection, the Commissioner may treat the goods as one consignment and such goods shall be duly inspected locally and duty levied accordingly.
(9A) Notwithstanding anything in this Regulation, all computer hardware and software and accessories thereof, and all similar equipment imported into the country, whether purchased, donated as gifts or as part of a donor-funded project, shall be inspected for purposes of this Regulation in such manner and detail as the Minister may deem appropriate.
(10) In this regulation pre-shipment inspection has the meaning assigned to it in section 127D of the Act; pre-shipment inspection agent means a person appointed by the Commissioner under section 127D(2) of the Act.
(10A) Notwithstanding anything in this regulation, all computer hardware and software and accessories thereof, and all similar equipment imported into the country, whether purchased, donated as gifts or as part of a donor-funded project, shall be inspected for purposes of this regulation in such manner and detail as the Minister may deem appropriate.
[L.
N.
120/1996, s.
2, L.N.
287/1996, s.
2, L.N.
329/1996, L.N.
99/1997, s.
4, L.N.
69/1998, s.
4, L.N.
160/1998, s.
2, L.
N.
6/1999, s.
3, L.N.
66/2000, s.
3, L.
N.
24/2001, s.
3, L.N.
91/2001, s.
3, L.N.
177/2001, s.
2, L.N.
91/2002, s.
2, L.N.
130/2002, s.
2, L.N.
63/2003, s.
3, L.N.
100/2007, s.
2.] 1097 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 39.
Reference to be made on all entries for contents of same packages Where separate entries are made for goods contained in the same package each entry shall contain a reference to the other.
40.
Imported goods to be entered within 21 days of commencement of discharge on arrival (1) Goods for which entries are required under regulation 27 shall be entered within twenty-one days of the commencement of the discharge of the importing aircraft or vessel or, in the case of goods imported overland, of their arrival at the frontier port, and any such goods remaining unentered after that period, or after such further period as the proper officer may allow, shall, if the officer so requires, be deposited in a customs warehouse.
(2) Where goods entered in transit or for transhipment before declaration of customs warehousing date are not removed from the port of entry within thirty days from the date they were entered, such goods shall be removed to a customs warehouse.
[L.N.
64/1999, s.
3, L.N.
66/2000, s.
4, L.N.
63/2003, s.
2.] 41.
Landing of surplus stores If the master of an aircraft or vessel desires to land any surplus stores, he shall apply in writing to the proper officer stating the number of packages and quantity and description of the stores, and the officer may permit them to be landed and entered for warehousing or for home use, or he may allow the duty to be paid as if the surplus stores were passengers baggage.
42.
Disembarkation of persons (1) No person shall land from any aircraft or vessel except at a place appointed in accordance with section 9 of the Act.
(2) The following persons on landing at any port or place from an aircraft or vessel which has arrived from or called at a foreign port shall, subject to regulation 45, proceed forthwith to the baggage room or other place set aside for the examination of baggage and there remain until they receive the permission of the proper officer to leave that room or other place (a) any person who is disembarking at that port or place; (b) any person, including any person who is returning ashore, who has any uncustomed goods in his possession, whether upon his person or in his baggage; (c) the crew of an aircraft or vessel who are leaving that aircraft or vessel either temporarily or for any other reason, and wish to remove their baggage, or any part thereof, from that aircraft or vessel; (d) any passenger who is temporarily leaving that aircraft or vessel and wishes to remove therefrom his baggage, or any part thereof; (e) any other person who may be required by the proper officer so to do.
(3) Any person who contravenes this regulation shall be guilty of an offence.
[L.N.
208/1995, s.
3.] 43.
Access to baggage room (1) No person shall enter the baggage room or other place set aside for the examination of baggage except the persons required by the customs to enter it, the proper officer, and such other persons as may be permitted by the proper officer to enter the baggage room or other place.
(2) Any person who contravenes this regulation shall be guilty of an offence.
[Issue 1] 1098 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 44.
Dual channel system (1) There shall be established at every place of arrival and within the baggage room at every major port a dual-channel system which shall be identified by an inscription of the word CUSTOMS and shall consist of (a) one green channel with a distinctive marking in the shape of a regular octagon and the words NOTHING TO DECLARE for passengers without any baggage or with baggage consisting only of goods which are not dutiable or prohibited or restricted; and (b) one red channel with a distinctive marking in the shape of a red square and the words GOODS TO DECLARE for other passengers.
(2) Any person to whom regulation 42 applies shall without delay take his baggage and any uncustomed goods in his possession, to the place appointed for the examination of baggage as specified in paragraph (1) or to such other place referred to in paragraph (2) of that regulation.
(3) Subject to regulation 45 no person shall remove any baggage or goods out of the baggage room or such other place until the proper officer authorises their removal.
(4) Any person who contravenes any provision of this regulation shall be guilty of an offence.
[L.N.
208/1995, s.
4.] 45.
Baggage declaration (1) Every person, other than a member of the crew of an aircraft or vessel, shall on entering Kenya make a declaration to the proper officer of his baggage and the articles contained therein or carried with him; and that declaration shall at the discretion of the proper officer be made orally, or in writing in Form C.
17.
(2) A person who takes his baggage through the red channel shall be regarded as having goods to declare and shall make his declaration in accordance with paragraph (1), and such person shall pay to the proper officer any duty that is due and forthwith remove his baggage from the baggage room.
(3) A person who takes his baggage through the green channel shall be regarded as having made a declaration in accordance with paragraph (1) that he has nothing to declare and his baggage shall not be subject to examination unless the proper officer so requires.
(4) Where upon examination of baggage required to be examined under paragraph (3) the proper officer finds uncustomed goods, the owner of such baggage shall be deemed to have made a false declaration and shall be guilty of an offence, and the uncustomed goods shall be liable to forfeiture.
[L.N.
208/1995, s.
5.] 46.
Baggage examination An officer may refuse to attend to any person until the whole of that persons baggage is presented to him in one place or, where the baggage belongs to more that one person, until all the others thereof attend him together.
47.
Firearms and ammunition (1) Every person importing firearms or ammunition in his baggage shall deliver the firearms or ammunition to the proper officer for deposit until he receives the necessary permit to enable delivery to be taken of such firearms or ammunition; and the proper officer shall issue to every such person a receipt for the firearms or ammunition left in his charge.
1099 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) Any officer who contravenes this regulation shall be guilty of an offence.
48.
Unclaimed baggage All baggage unclaimed or uncleared after one day shall be removed by the master or agent of the aircraft or vessel to the customs warehouse and shall, after being deposited therein for a period of eight days, be dealt with in accordance with section 34 of the Act.
49.
Unaccompanied baggage declaration The owner of any passengers unaccompanied baggage shall make a declaration of that baggage and the articles contained therein in Form C.
18.
50.
Bullion, etc.
If in any special circumstances the owner of bullion, currency notes, coins or perishable goods wishes to take delivery of those goods prior to passing entry, he shall apply to the proper officer in Form C.19 and Form C.63 and furnish a bond in Form C.B.1, or such other security as may be required, in such amount as the proper officer may decide; and the owner shall enter the goods within forty-eight hours of taking delivery of them.
[L.N.
208/1995, s.
6, L.N.
6/1999, s.
4.] 51.
Importer to provide special implements for examination If the quantity of any cinematograph films or other goods of which an officer desires to take an account cannot conveniently be ascertained by the usual emplements employed in the examination of goods, the importer shall provide apparatus for the use of the officer to enable him to take an account of them.
52.
Packages found partly empty If the importer of any goods contained in packages found slack or partly empty when landed desires to fill them from other packages declared on the same entry, he shall apply on the relative entry to the proper officer for permission to do so and shall carry out all instructions of that officer in regard to the filling of the packages and to the disposal of any resultant residue or empty packages.
53.
Packing of goods imported in bulk If the proper officer so requires, the importer of any goods imported in bulk shall pack those goods into bags or other packages of even net weight before the goods are delivered.
54.
Goods may be examined at private premises When any goods which have been entered cannot on account of their value, size or packing or for any other reason, be easily examined by the proper officer in a transit shed or a customs area and the importer desires that they be examined at his private premises, he shall apply in writing therefor to the proper officer, who may grant the application under such conditions as he may impose.
55.
Entry not required for goods, etc., imported for temporary use Entries shall not be required for any vehicles and goods imported in accordance with regulation 224 inclusive, unless the vehicles or goods are not re-exported.
[L.N.
208/1995, s.
7.] [Issue 1] 1100 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 56.
Removal coastwise of imported goods Goods discharged from an importing aircraft or vessel for removal coastwise shall be constructively warehoused at the port of importation and dealt with in accordance with section 43 of the Act: Provided that (i) the Commissioner may, generally or in any particular case, allow an inland transit shed operator to remove goods coastwise for subsequent customs clearance at that inland transit shed, in which case the transit shed operator shall furnish a bond in Form C.B.
2 and satisfy all other conditions that the Commissioner may impose; (ii) the proper officer may, generally or in any particular case, allow the master of an aircraft or vessel to remove the goods coastwise as if they were goods reported for transhipment, in which case the master shall enter into a bond in Form C.B.
2, or furnish such other security as the proper officer may require, and enter the goods in Form C.
38 in quintuplicate.
[L.N.
6/1999, s.
5, L.N.
91/2002, s.
3.] Provisions Relating to Customs Warehouses 57.
Customs warehouse rent (1) Rent shall be charged on goods deposited or deemed to be deposited in a customs warehouse at the following rates (a) at the port of Kilindini, Sh.
100 per bill of lading tonne per day or part thereof; (b) at the inland container depots, Sh.
100 per bill of lading tonne per day or part thereof; (c) at the Jomo Kenyatta International Airport and Moi International Airport, Sh.1,000 per bill of landing tonne per day or part thereof; (d) at all other ports and places, Sh.
50 per bill of lading tonne per day or part thereof; (e) accompanied baggage (excluding motor vehicles) or any other goods which the proper officer is satisfied cannot be dealt with under subparagraphs (a), (b), (c) or (d), Sh.
40 per package or item per week or part thereof: Provided that (i) the minimum rent charged shall be Ksh.
40; and (ii) rent under this regulation shall not be charged on passengers baggage (excluding motor vehicles) if removed within eight days of the date of deposit in a customs warehouse.
(2) For the purpose of calculating rent charges a bill of lading tonne means the unit of weight, measurement or value on which any particular bill of lading is based; and fractions of tonne shall be chargeable on tenths of any portion of a tenth shall be regarded as a whole tenth.
(3) In calculating customs warehouse rent under paragraph (1), Saturdays, Sundays and public holidays shall be excluded.
[L.N.
236/1988, s.
2, L.N.
208/1995, s.
8, L.N.
120/1996, s.
3, L.N.
64/1999, s.
4.] 1101 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 58.
Commissioner may waive rent Where the strict enforcement of the regulations regarding the payment of rent on any goods deposited in a customs warehouse would cause undue hardship in any case where (a) the delay in clearance of goods is as a result of national or international; embargo; or (b) the delay in clearance of goods is as a result of a national emergency or calamity; or (c) the goods are subject of a court case; or (d) the goods are subject of seizure; or (e) the goods are for aid funded projects; or (f) the goods are donations on which duties have been exempted by the Treasury; or (g) the goods are imported by any United Nations body, or any Foreign Mission accredited to Kenya; or (h) the delay in goods clearance was due to Customs; or (i) there is sufficient evidence that the goods could not be cleared due to the owners death, sickness or other reasonable cause, the Commissioner may waive the whole or any part of the rent charges on the goods deposited: Provided that the Commissioner shall first seek the approval of the Minister or a person authorised by the Minister in writing before waiving any amount in excess of five hundred thousand shillings.
[L.N.
227/1984, s.
7, L.N.
252/1991, s.
4, L.N.
99/1997, s.
5, L.N.
64/1999, s.
5, L.N.
66/2000, s.
5.] 59.
Rent to be paid before delivery All rents and charges on goods deposited in a customs warehouse shall be paid to the proper officer before the delivery of the goods.
60.
Custom houses deemed to be customs warehouses If at any port or place in Kenya where an officer is stationed a building has not been specifically approved by the Commissioner for use as a customs warehouse, the custom house and any premises occupied and administered by the customs shall be deemed to be a customs warehouse.
PART IV WAREHOUSING OF GOODS Provisions relating to Bonded Warehouses 61.
Goods not to be warehoused (1) The following goods, and any other goods which the Commissioner may from time to time deem to be unsuitable for warehousing, shall not be warehoused Acids.
All foodstuffs in any form, whether fresh or preserved, including bulk commodities.
Ammunition.
Arms.
Ashes.
[Issue 1] 1102 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Aviation gas and jet fuel.
Batteries including vehicle batteries and dry cells.
Building and construction materials including pipes, nuts, bolts, nails, metals, articles, electrical fixtures and parts, and tools.
Carpets and floor coverings.
Chalk (powdered).
Cigarettes and tobacco, except where these are manufactured by local excise manufacturers or duty free shops.
Clothing (used).
Cosmetic products ready for retail sale including fragrances, powder, lotions, creams, lipsticks, hair colouring and hair care products.
Denatured and undenatured spirit of tariff number 2207.10.00 and 2207.20.00.
Firewood.
Fireworks.
Fish (dried).
Goods of a perishable, combustible or inflammable nature, but not including petroleum products for storage in approved places.
Goods that are duty free under the First Schedule to the Act.
Maize.
Matches.
Milk (powdered).
Office supplies ready for retail sale including stationery, computer paper, pens, markers, ink, cartridges for pens, pencils, files, typewriters and printer ribbons.
Petroleum oils for storage at the Kipevu Oil Storage Facility.
Rice.
Sand.
Second hand motor vehicles.
Spares for vehicles.
Stone.
Straw.
Sugar.
Wheat.
Wine and spirits, and motor vehicle tyres (except with prior authority from the Commissioner).
(2) Notwithstanding the provisions of paragraph (1), the following categories of goods may be warehoused: (a) goods which, to the satisfaction of the Commissioner, are destined for the regional market provided that only 25% of such goods may be entered for home use; 1103 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (b) raw materials including completely knocked down kits imported by registered local manufacturers or assemblers where such materials are intended for use in the manufacture or assembly of their products.
(3) For the purposes of paragraph (2), regional market means the countries with which Kenya shares a common border, and includes Rwanda, Burundi and Zaire.
(4) Deleted by L.N.
2/2004.
(5) Any person who contravenes the provisions of this regulation commits an offence.
[L.N.
120/1996, s.
6, L.N.
287/1996, L.N.
99/1997, s.
6, L.N.
64/1999, s.
6, L.N.
91/2002, s.
4, L.N.
130/2002, s.
3, L.N.
63/2003, s.
4, L.N.
48/2005, s.
2, L.N.
103/2005, s.
2.] 62.
Owner to keep packages in repair The owner of any warehoused goods shall maintain the packages in which they are contained in a proper state of repair.
63.
Goods refused for warehousing (1) If any goods entered to be warehoused are found by the officer examining them to be insecurely packed he may refuse to permit them to be warehoused.
(2) Whenever in accordance with the Act an officer refuses to permit any goods to be warehoused, the warehousing entry shall be deemed to be void, and the goods shall be deemed to be unentered; and if the goods have been removed from a transit shed or a customs area they shall be returned thereto without delay by, or at the expense of, the owner, unless the proper officer allows them to be entered for home use forthwith.
(3) The owner shall be responsible for any loss or damage which may take place between the time the goods are removed from, to the time they are returned to, a transit shed or a customs area and examined by the proper officer.
64.
Entries for warehoused goods (1) Warehoused goods shall be entered in whichever of the undermentioned forms is appropriate (a) home use (Form C.
20 and Form C.
63); (b) exportation or use as stores for aircraft or vessels (Form C.
21 and Form C.
63); (c) removal (Form C.
22 and Form C.
63); (d) re-warehousing (Form C.
23).
(2) In respect of goods entered under subparagraphs (a) and (d) of paragraph (1), entries shall be furnished in quadruplicate and, in respect of paragraphs (b) and (c) of that paragraph, in quintuplicate.
(3) Entries shall contain such particulars of the goods as are required by the form of entry and the totals number of packages shall be stated on every entry in words at length.
(4) All goods which have been entered shall forthwith be dealt with in accordance with the entry.
[L.N.
6/1999, s.
6.] [Issue 1] 1104 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 65.
Owner to furnish bond (1) In the case of warehoused goods other than petroleum products entered for removal, or for exportation, or for use as stores for aircraft or vessels, bonds shall be furnished in Form CB.
3, 4 or 5, as the case may be.
(1A) In the case of petroleum products entered for removal to another bonded warehouse or for export by roads, bonds shall be furnished in cash except where the said products are conveyed over such gazetted routes as may be specified by the Commissioner.
(2) This regulation shall not apply in respect of goods sold from a duty free shop to a departing passenger.
(3) The bond for exportation in Form CB.4 furnished under paragraph (1) shall be cancelled within thirty days or such longer period, not exceeding thirty days, as the Commissioner may, in any particular case, allow.
[L.N.
227/1984, s.
8, L.N.
208/1995, s.
9, L.N.
69/1998, s.
5, L.N.
66/2000, s.
6, L.N.
63/2003, s.
5, L.N.
2/2004, s.
3.] 66.
Acceptance of warehouse keeper Entries for goods for warehousing or for removal for warehousing or re-warehousing, other than entries in respect of goods to be warehoused or re-warehoused in a bonded warehouse kept by the owner of the goods, shall not be accepted by the proper officer unless the warehouse keeper of the bonded warehouse for which they are entered signifies in writing that he agrees to accept the goods into the warehouse.
[L.N.
208/1995, s.
10.] 67.
Conditions of repacking in warehouse Permission to repack warehoused goods may be granted on application being made to the proper officer in Form C.24 by the owner of the goods, who shall observe all the requirements of the officer in regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods to be repacked are, or are to be contained, and as to the payment of duty thereon of any part of the goods.
68.
Transfer of ownership of goods When the owner of any goods deposited in a warehouse desires to transfer them to another person, subject to the provisions of section 40 of the Act, he and the person to whom it is desired to transfer the goods shall each complete and sign in the appropriate places a form of transfer in Form C.
25.
69.
Time during which goods may be warehoused Unless the proper officer in any special circumstances otherwise allows, goods shall not be removed from a transit shed or a customs area to a Government or a bonded warehouse, or from one such warehouse to another, unless the warehousing of the goods can be completed during the warehousing hours prescribed by the Commissioner.
[L.N.
227/1984, s.
9.] 70.
Goods to be consigned to the proper officer All goods entered for warehousing at a port other than the port at which they are imported and all goods entered for removal from a warehouse for re-warehousing at another port, shall be consigned care of the proper officer at the port at which they are to be warehoused or re-warehoused, as the case may be, and the relative consignment note or other document shall be conspicuously marked in bond; and those goods shall not be delivered to the consignee or to any other person without the authority of the proper officer.
1105 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 71.
Treatment of warehoused and re-warehoused goods on removal Where warehoused goods are removed from one bonded warehouse to another, those goods shall be deemed to be due for re-warehousing on expiry of six months from the date of first warehousing prior to removal; and, where those goods had been re- warehoused prior to removal, they shall be entered for home use or for exportation or for use as stores for an aircraft or vessel on expiry of six months from the date of first re- warehousing.
[L.N.
146/1993, s.
2.] 72.
Licence for bonded warehouse (1) An application for the licensing of a building as a bonded warehouse and an application for the renewal of the licence shall be made in Form C.
26.
(2) A notice inviting new applicants and applications for renewal of the licence shall be made by the Commissioner in such manner as he may see fit.
(3) The proposed building shall be suitable for warehousing purposes so far as situation, construction and accommodation are concerned and a plan of the buildings and thoroughfares shall accompany the application.
(4) The licence shall be in Form C.
27.
(5) The licence for duty-free shops shall be in Form C.27B.
(6) The Commissioner may revoke the licence granted in respect of a bonded warehouse where (a) the licensee of the bonded warehouse fails to account to the satisfaction of the Commissioner for any goods found therein; (b) in any calendar year, the average monthly output in duties and taxes is less than ten million shillings [L.N.
227/1984, s.
10, L.N.
48/2004, s.
5.] 72A.
No premises shall be licensed as a bonded warehouse unless they are located in a designated industrial area and are accessible by road or railway.
[L.N.
48/2004, s.
6.] 73.
Bonded warehouse fees (1) A non-refundable late application fee of ten thousand shillings shall be payable in respect of each application for the licensing of a building as a bonded warehouse received after the expiry of the time notified to submit the applications.
(2) When the application has been approved, the applicant shall pay the licence fee of two hundred thousand shillings annually: Provided that for a licence issued in the course of a year, the remaining part of that year shall count as a full year.
[L.N.
227/1984, s.
11, L.N.
252/1991, s.
5, L.N.
208/1995.
s.
11, L.N.
48/2004, s.
7.] 74.
Bonds for bonded warehouses A bond in Form CB.
6 to secure the duty on goods in a bonded warehouse and compliance with all the provisions of the Act and these Regulations relating to bonded warehouses shall be given by the licensee.
75.
Alterations to bonded warehouses (1) No person shall make any alteration or addition to any bonded warehouse without first obtaining the permission of the Commissioner.
[Issue 1] 1106 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (2) Any person who contravenes this regulation shall be guilty of an offence.
76.
Death of licensee to be reported The death of a licensee of a bonded warehouse or of a surety of the bond therefor or proceedings in bankruptcy against a licensee or a surety or any other change shall be reported at once to the Commissioner by the licensee or the surety.
77.
Bonded warehouses to be numbered (1) Bonded warehouses shall be distinguished by numbers.
(2) The words Customs Bonded Warehouse and the number allocated to the warehouse shall be clearly marked on the principal entrance to the warehouse or elsewhere as the proper officer shall approve and shall be removed when a warehouse ceases to be licensed under this Act.
(3) The words Duty Free Shop and the number allocated to the duty free shop shall be clearly marked on the principal entrance to the duty free shop or elsewhere as the proper officer shall approve and shall be removed when a duty-free shop ceases to be licensed under the Act.
(4) Any person who contravenes this regulation shall be guilty of an offence.
[L.N.
208/1995, s.
12.] 77A.
(1) A licensee of a bonded warehouse shall submit a return of goods remaining in his bonded warehouse at the close of business of the 30th June, in each year to the proper officer not later than the 31st July, of the same year.
(2) Any person who contravenes this Regulation shall be guilty of an offence.
[L.N.
227/1984, s.
12.] Provisions Relating to Government Warehouses 78.
Rent charges in Government warehouses (1) Rent shall be charged on goods warehoused in a Government warehouse at the rate of Sh.
15 per bill of lading tonne per month or part thereof, subject to a minimum charge of Sh.
5.
(2) Rent charges shall be calculated in accordance with regulation 57(2).
79.
Goods to be removed when Government warehouse closed Where notice has been given to the owner of any goods warehoused in a Government warehouse that it is proposed to close the warehouse, the owner shall, within the period specified in the notice, either enter the goods for home use or for exportation or for use as stores on an aircraft or vessel or for removal to another bonded warehouse; and any goods which are not so entered and removed from the warehouse shall, on the expiry of that period, be dealt with in accordance with section 46 of the Act.
PART IVA MANUFACTURE UNDER BOND 79A.
Provisions relating to manufacture of goods for export under bond (1) Imported plant, machinery and equipment including raw materials and furnace oil exclusively for use in the manufacture of goods for export under bond shall be entered in Form CF.
1 in sextuplicate.
(2) The value of the imported goods under paragraph (1), whether free or exempt from duty, or liable to specific duty or liable to ad valorem duty, shall be declared in accordance with sections 127, 127B and 127C of, and the Seventh Schedule to the Act.
1107 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (3) At the port of entry, the proper officer shall take a particular account of the imported goods and shall enter the account in a special register in Form CF.
5.
(4) The plant, machinery, equipment and the raw materials for use in the manufacture of goods for export under bond shall be consigned care of the proper officer at the station of destination and those goods shall not be delivered to the consignee or to any other person without the authority of the proper officer.
(5) On receipt of the goods in the bonded factory, the licensee shall (a) enter all the imported plant, machinery and equipment and raw materials in the register in Form CF.
6; and (b) enter on a separate register in Form CF.6 all the locally obtained machinery, equipment and raw materials.
[L.N.
236/1988, s.
2, L.N.
146/1993, s.
3, L.N.
66/2000, s.
7.] 79B.
Provisions relating to bonded factories (1) An application for licensing of premises for manufacturing under bond shall be made in Form CF.
2.
(2) The factory shall be suitable to the satisfaction of the Commissioner for manufacturing of goods for export under bond in so far as the location, situation, construction and accommodation are concerned and a plan of the buildings, factory, and thoroughfares shall accompany the application.
(3) The licence shall be in Form CF.
3 and shall expire on the 31st December in the year of issue.
(4) When the application has been approved, the applicant shall pay the licence fee of forty thousand shillings for each bonded factory regardless of the time of the year the licence is issued.
(5) A licensee to whom a licence is issued shall enter into a bond in Form CFB.
1 to secure the duty on goods on removal or in the factory and compliance with all the provisions of the Act and these Regulations relating to manufacturing of goods for export under bond.
(6) The death of a licensee or of a surety or any other change shall be reported forthwith to the Commissioner by the licensee or the surety.
(7) All licensed bonded factories shall be distinguished by numbers and the words Customs Bonded Factory and the number allocated to the factory shall be clearly marked on the principal entrance to the factory or elsewhere as the proper officer shall approve and shall be removed when a factory ceases to be licensed under the Act.
(8) A licensee of a bonded factory shall submit a return of the goods remaining in his bonded factory at the close of business on the 30th June in each year to the proper officer not later than the 31st July of the same year.
(9) Any person who contravenes this regulation shall be guilty of an offence.
[L.N.
236/1988, s.
2.] 79C.
Manufactured goods to be entered on register All manufactured goods shall be entered in the Manufactured Goods Register by the manufacturer in Form CF.
7 and shall be stored in the Manufactured Goods Stock Room until they are delivered therefrom for exportation or for removal to another bonded factory for further manufacture.
[L.N.
236/1988, s.
2.] [Issue 1] 1108 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 79D.
Manner of dealing with wastes and rejects (1) A register in Form CF.
8 maintained by the licensee for recording wastes and rejects which must be stored separately in the Waste and Rejects Stock Room and the register shall be open for inspection by the proper officer at any time.
(2) The wastes and rejects from any bonded factory shall be exported or otherwise destroyed under Customs supervision.
[L.N.
236/1988, s.
2.] 79E.
Entry of manufactured goods Manufactured goods for export under bond shall be entered in Form CF.
4 and Form C.
63 and the details recorded in the manufactured goods register.
[L.N.
236/1988, s.
2, L.N.
6/1999, s.
7.] 79F.
Treatment of manufactured goods on exportation Delivery of manufactured goods from the manufactured goods stock room shall only be made in the presence of the proper officer after they have been duly entered for exportation and shall be transported directly to the port of final exportation in sealed vehicles or containers except in the case of exceptional loads as defined in regulation 96 (8), or in any special case otherwise authorised by the Commissioner.
[L.N.
236/1988, s.
2, L.N.
63/2003, s.
6.] 79G.
Certificates of export to be obtained The licensee shall obtain a certificate of exportation from the proper officer at the port of exit on completion of the exportation, and the certificate shall be submitted to the proper officer at the bonded factory as proof of such export within thirty days, or such further period as the proper officer may allow, from the date of entry of the goods.
[L.N.
236/1988, s.
2.] 79H.
Entry for home use (1) Notwithstanding anything contained in these Regulations, the Commissioner may, subject to such conditions and limitations as he may impose and on payment of the duties due, permit goods manufactured in a bonded factory, including waste from the manufacturing process to be entered for home use.
(2) Subject to paragraph (1), goods manufactured in a bonded factory and are intended for home use shall be entered in Form C.
20 and Form C.
63.
[L.N.
146/1993.
s.
4, L.N.
6/1999, s.
9.] PART V EXPORTATION Entry Outwards and Loading of Aircraft and Vessels 80.
Entry outwards Entry outwards of a vessel shall be made by the master or his agent in Form C.
28.
81.
Entry for exportation (1) Goods for exportation, other than warehoused goods, goods under drawback, goods in transit or for transhipment and goods to which the provisions of regulations 222 to 226 inclusive apply, shall be entered in Form C.
28 and Form C.
63.
(2) The entry shall be submitted in octuplicate and shall contain such particulars of the goods entered for exportation as are required by the entry.
[L.N.
99/1997, s.
7, L.N.
6/1999, s.
10.] 1109 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 82.
Sufferance wharves and unapproved places Where the master of an aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of loading, to load cargo, he shall apply to the proper officer for permission in Form C.
12.
83.
Accommodation and transport to be provided (1) The proper officer may grant permission under regulation 82 subject to such conditions and directions as he may see fit to impose, and subject to the master or his agent defraying the cost of or providing accommodation in accordance with section 170 of the Act and transport overland or by sea, as the proper officer may decide, from and to his proper port for each officer whose services the proper officer may deem necessary at the sufferance wharf or other place.
(2) The proper officer may require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum sufficient to cover the expenses referred to in paragraph (1).
84.
Goods not to loaded at sufferance wharf until entered No goods shall be loaded at a sufferance wharf or at any place other than an approved place of loading until they have been entered: Provided that the Commissioner may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.
85.
Master to submit passenger list (1) If the proper officer so requires, the master or his agent shall deliver to the proper officer, before any passenger embarks on any aircraft or vessel, a correct list of the passengers embarking.
(2) No person shall embark on any aircraft or vessel except at a place appointed in accordance with section 9 of the Act, nor, in the case of a passenger, until permission to embark has been granted by the proper officer.
(3) The baggage of passengers of an aircraft or vessel proceeding to a foreign port shall be loaded at such place as the proper officer may direct and, unless the proper officer otherwise allows, shall not be loaded until it has been examined and passed by him for shipment.
(4) Any person who contravenes this regulation shall be guilty of an offence.
86.
Shipment before entry Where, under the provisions of section 65 of the Act, the proper officer may permit the exportation, prior to entry, of goods, whether liable to or free of export duty, application shall be made by the exporter in Form C.
30 in duplicate and security furnished in Form CB.
7 or by cash deposit in lieu.
87.
Cargo landed in error Where any goods have been unloaded in error, the master or agent of the aircraft or vessel shall make application in Form C.
31 to the proper officer at the place of unloading for permission to reload the goods and obtain that permission in writing before removing them from the place of unloading, and he shall observe all such conditions in regard to the removal and reloading of the goods as the proper officer may impose.
[Issue 1] 1110 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 88.
Shipment of duty paid and free stores The master of an aircraft or vessel desiring to ship duty paid stores, other than under drawback, or stores which are not liable to duty, shall make application to the proper officer in Form C.
32.
89.
Shipment of drawback and dutiable stores The master of an aircraft or vessel desiring to ship as stores any goods from a Government or bonded warehouse or any goods under drawback shall comply with the relevant regulations accordingly.
90.
Transfer of stores (1) The master of an aircraft or vessel desiring to transfer stores from one aircraft or vessel to another shall make application to the proper officer in Form C.
33 in triplicate.
(2) Any person who contravenes this regulation shall be guilty of an offence.
91.
Transfer bond Stores subject to duty shall not be transferred from one aircraft or vessel to another until a bond has been given in Form CB.
5 or cash deposit in lieu.
92.
Conditions of loading or transfer of stores The loading or transfer of stores shall be subject to the observance by the applicant of any conditions imposed by the proper officer and shall not commence until the appropriate entry has been passed or application has been granted.
93.
Production of stores before shipment (1) All stores shall be produced to the proper officer before being put on board an aircraft or vessel, and upon being put on board shall not be taken into use without the express permission of the proper officer while the aircraft or vessel is within Kenya: Provided that duty-paid stores on which drawback of import duty, suspended duty or dumping duty, or remission, refund or rebate of excise duty is not claimed and stores which are not liable to duty may be taken into immediate use.
(2) Any person who contravenes this regulation shall be guilty of an offence.
94.
Conditions under which goods deemed to be put on board Goods entered under bond or covered by cash deposit for exportation or use as stores or for transhipment shall not, unless the Commissioner otherwise directs, be deemed to have been put on board the aircraft or vessel unless they are (a) entered on an appropriate form; (b) produced to the proper officer for examination immediately prior to loading; (c) loaded on the exporting aircraft or vessel immediately after examination; (d) produced to the proper officer, if he so requires, after loading; (e) certified on the appropriate form by the master or other principal officer of the aircraft or vessel on having been received on board; (f) except in the case of aircraft or ships stores, included in the outward manifest of the aircraft or vessel.
1111 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Departure Overland 95.
Exportation by overland routes (1) Vehicle and goods, other than vehicles and goods to which the provisions of regulations 222 to 226 inclusive apply, exported overland shall be entered in the form prescribed in regulation 81.
(2) The person in charge of a vehicle, whether or not that vehicle is conveying goods, shall report to the proper officer full particulars of the vehicle and the goods, if any, in Form C.
11.
(3) Subject to paragraph (4) petroleum products for export shall only be conveyed in a sealable vehicle in respect of which there is a valid licence issued in accordance with paragraph (6).
(4) Paragraph (3) shall not apply to a vehicle licensed for that purpose in any member state of the Common Market for Eastern and Southern Africa (COMESA) and in respect of which a certificate C.
37B has been granted or a vehicle licensed to carry transit goods.
(5) An application for the licence required under paragraph (3) shall be made in writing to the Commissioner.
(6) The Commissioner may, subject to the payment of a licence fee of fifteen thousand shillings and to such conditions as he may deem necessary, issue a licence to the applicant in Form C37 C.
(7) The Commissioner may at any time cancel or suspend a licence issued under paragraph (6) if the licensee is in breach of any condition attached to the licence.
(8) A person who contravenes any of the provisions of this regulation shall be guilty of an offence and shall be liable to a fine not exceeding five hundred thousand shillings.
[L.N.
99/1997, s.
8, L.N.
66/2000, s.
8, L.N.
91/2001, s.
4, L.N.
91/2002, s.
5.] Goods in Transit or for Transhipment 96.
Goods in transit (1) Goods imported in transit to a foreign port or place shall be entered at the port of importation in Form C.34 and Form C.63 in sextuplicate within twenty-one days, or such further period as the proper officer may allow, of the commencement of the discharge of the importing aircraft or vessel, or, in the case of goods imported overland, before the goods are conveyed in transit through Kenya, and the goods remaining un-entered after that period or after such further period as the proper officer may allow shall, if the officer so requires, be deposited in a customs warehouse.
(2) At the time of entering the goods in transit the owner shall produce to the proper officer the documents relating to them.
(3) The owner shall give security in such sum as the proper officer may require for (a) the conveyance of the goods by the road or routes approved by the proper officer and for their exportation within fifteen days or, in the case of goods imported by air, within seven days of the date of passing the entry, or within such further period, not exceeding fifteen days in both cases, as the proper officer may allow, but the further period shall not be allowed unless application for the extension is made prior to the expiry of the prescribed periods: Provided that the Commissioner may extend further period allowed by the proper officer if he is satisfied (i) that the goods are a subject of a pending court case; [Issue 1] 1112 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (ii) that the goods are relief supplies belonging to an approved international relief agency; (iii) that they are petroleum products entered in transit through Kenya; (iv) that they are tea and coffee which are subject to international auction; (v) that the goods have not been exported due to special circumstances arising from national or international emergencies, civil strife, closure of border to trade or due to any other reasons beyond the control of the owner; (b) the production within the period allowed by subparagraph (a) for the exportation of the goods, of evidence satisfactory to the proper officer that the goods have been so exported; and (c) the payment of any duty which may become payable in respect of the goods or any of them.
(4) Security given by bond shall be in Form CB.8.
(5) Goods in transit shall only be carried through Kenya in sealed vehicles except in the case of exceptional loads as defined in paragraph (8) or any other special case otherwise authorized by the Commissioner; and in the case of goods carried by road the carrying vehicle shall (a) have been licensed for the purpose by the Commissioner: Provided that this paragraph shall not apply to a vehicle which has been licensed in any Member State of the Common Market for Eastern and Southern Africa and in respect of which a certificate of approval in Form C.37A has been granted; (b) bear the words TRANSIT GOODS printed on both sides boldly and clearly in capital letters as specified in Form C.37, and for the purposes of this subparagraph and paragraph (13), reference to a carrying vehicle means, in the case of an articulated vehicle, the semi-trailer and not the motive unit; (c) in the case of a vehicle transiting within the Member State of the Common Market for Eastern and Southern Africa, be exempt from the conditions of paragraph (b), but will, instead, have affixed to its front and rear a plate measuring 120 x1,000 millimetres bearing white letters PTA-TRANSIT- ZEP against a blue background and under a dotted line; such letters shall be 70 millimetres high; and the plates shall be so placed as to be clearly visible, removable and capable of being sealed, and the seals to such plates shall be affixed by the customs authorities of the customs offices of commencement and shall be removed by the authorities of the customs offices of destination; (d) be constructed and equipped in such manner that (i) the customs seal can be simply and effectively be affixed thereto; (ii) no goods can be removed from or introduced into the sealed part of the vehicle without breaking the customs seal; (iii) it contains no concealed spaces where goods may be hidden; (iv) all spaces in the form of compartments, receptacles or other recesses which are capable of holding goods are readily accessible for customs inspection; (v) should empty spaces be formed by the different layers of the sides, floor and roof of the vehicle the inside surface shall be firmly fixed, sold, unbroken and incapable of being dismantled without leaving obvious traces; 1113 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (vi) openings made in the floor for technical purposes, such as lubrication, maintenance and filling of the sand-box are fitted with a cover capable of being fixed in such a way as to render the loading compartment inaccessible from the outside; (vii) doors and all other closing systems of the vehicle fitted with a device which shall permit simple and effective customs sealing and the device is either welded to the sides of doors where these are of metal, or secured by at least two bolts, riveted or welded to the nuts on the inside; (viii) hinges are made and fitted such that doors and other closing systems cannot be lifted off the hinge-pins and other fasteners are welded to the outer parts of the hinges, except where the doors and other closing systems have a locking device inaccessible from the outside which, once it is applied, prevents the doors from being lifted off the hinge-pins; (ix) doors cover all interstices and ensure complete and effective closure; (x) it is provided with a satisfactory device for protecting the customs seal, or so constructed that the customs seal is adequately protected.
(6) No carrier shall transport goods in transit unless he has been licensed by the Commissioner or by a competent authority in the Member State of the Common Market for Eastern and Southern Africa.
(6A) No carrier shall transport goods in transit unless he has installed in the vehicle used for such transport an approved electronic cargo-tracking device.
(7) Deleted by L.
N.
63 of 2003, s.
7(a).
(8) For the purpose of paragraph (5) exceptional load means one or more heavy or bulky objects which, because of their weight, size, or nature, cannot normally be carried in a closed or sealed vehicle or transport unit and which can be so readily identified to the satisfaction of the proper officer.
(9) Application for a licence under paragraph (5) shall be made in writing to the Commissioner and the licence shall be in Form C.37.
(10) The Commissioner may grant or refuse to grant a licence, or may revoke an existing licence, without assigning any reasons therefore and may, upon granting a licence, attach such conditions thereto as he shall think fit.
(11) If the quantity of goods in transit is found to be less than that specified in the entry, or the period allowed expires before any part of the goods is exported, the owner shall forthwith pay to the proper officer the penalty to the bond, except in the case of deficiency the penalty payable shall be calculated proportionately to the deficiency unless such deficiency is accounted for to the satisfaction of the proper officer: Provided that the payment of the penalty to the bond under this paragraph shall not absolve the owner from exporting the goods within the period allowed under paragraph (3)(a), in default of which the goods shall be liable to forfeiture unless the Commissioner otherwise directs.
(12) On production by the owner within the period allowed by the proper officer of the quadruplicate copy of the entry and a copy of the Form C.12, duly certified by the proper officer at the port or place of exportation that the goods described therein have been exported, together with such other evidence as the proper officer may require, the deposit referred to in paragraph (3), shall, on application being made in Form C.36, be refunded to the owner, or the bond cancelled.
[Issue 1] 1114 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (13) A licence fee of five thousand shillings shall be payable per carrier and per vehicle per annum and all licences shall expire on the 31st December in the year of issue but shall be renewable on written application in the discretion of the Commissioner.
(14) Notwithstanding anything to the contrary contained in these Regulations where the Commissioner is satisfied that the non-production of satisfactory proof of exportation in respect of a part of the goods is due to circumstances beyond the control of the owner, he may refund to the owner so much of the deposit made as he deems to be appropriate to that part of the goods in respect of which such proof has been produced, or release the owner from the obligations of any bond in so far as it concerns that part.
(15) Goods which have entered Kenya overland or by inland waterways shall, on exportation by air or sea, be entered at the port or place of exportation in Form C.35 and Form C.63 in quintuplicate.
(16) If the owner wishes to enter for home use any goods which have been imported in transit and have not been exported and the importation for those goods is not prohibited or restricted, he shall apply in writing to the Commissioner; and the Commissioner, if he is satisfied with the reasons given, may allow entry to be made accordingly and shall refund the deposit given or cancel the bond executed in respect of those goods: Provided that (i) a request under this paragraph shall not be granted unless it is made within the period allowed under paragraph (3)(a); (ii) the goods are physically deposited in a customs area.
(17) This regulation shall apply, mutatis mutandis, to passengers baggage imported in transit, save that the receipt given by the proper officer that a bond has been furnished shall take the place of the entry required under this regulation.
(18) Any person who contravenes the provisions of this regulation shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings and any goods in respect of which the offence is committed shall be liable to forfeiture.
(19) For the purpose of this regulation and regulation 96A carrier means the person actually transporting transit goods or in charge of or responsible for the operation of a vehicle; Common Market for Eastern and Southern Africa means the common market for Eastern and Southern African States established by Article 2 of the Treaty.
(20) An agent who fails to re-export transit goods or to cancel bond-in-force within seven days from the date of expiry of the transit period or within such longer period as the Commissioner may, in any particular case, allow shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings.
[L.N.
66/1984, s.
2, L.N.
227/1984, s.
13, L.N.
166/1989, s.
2, L.N.
406/1989, s.
2, L.N.
252/1991, s.
6, L.N.
137/1992, s.
2, L.N.
146/1993, s.
7, L.N.
148/1994, s.
2, L.N.
287/1996, s.
4, L.N.
99/1997, s.
9, L.N.
171/1997, s.
2, L.N.
69/1998, s.
6, L.N.
160/1998, s.
3, L.N.
6/1999, s.
11, L.N.
91/2001, s.
5, L.N.
91/2002, s.
6, L.N.
63/2003, s.
7, L.N.
48/2004, s.
8.] 96A.
Goods in transit to or from a Northern Corridor State (1) In addition to the requirements of regulation 96, goods in transit destined to or consigned from a Northern Corridor State shall be entered in Form C.35A and Form C.63 in quadruplicate at the customs office of departure prior to the commencement of a transit operation.
(2) In the case of goods destined in transit to a Northern Corridor State the endorsement on the quadruplicate copy of Form C.35A by the customs authorities in the 1115 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] office of entry in the subsequent transit country that the goods described therein have been received in that country shall be accepted as the necessary evidence in support of the application made in Form C.36 for refund of the deposit or cancellation of the bond.
(3) For the purposes of this regulation customs transit operation means the transport of goods from an office of departure to an office of destination under customs transit; Northern Corridor means the transport infrastructure and facilities in East Africa served by the port of Mombasa; Northern Corridor State means the countries utilising the Northern Corridor, namely, Kenya, Uganda, Rwanda and Burundi; office of departure means a customs office at which customs transit operation commences; office of destination means a customs office at which customs transit operation is terminated.
[L.N.
228/1984, s.
2, L.N.
166/1989, s.
3, L.N.
6/1999, s.
12.] 96B.
Transit godowns (1) No goods entered in transit shall be stored in any premises, pending re- exportation, unless the owner or occupier of the premises holds a valid licence issued in accordance with this regulation, to use such premises as a transit godown.
(2) Any owner or occupier of any premises who permits such premises to be used in contravention of paragraph (1) of this regulation shall be guilty of an offence and shall be liable to a fine not exceeding five hundred thousand shillings, and any goods in respect of which the offence has been committed shall be liable to forfeiture.
(3) An owner or occupier of any premises intending to use the premises as a transit godown shall, before commencing such use, apply to the Commissioner for a licence.
(4) An application under paragraph (3) shall be in Form C.26A and shall be accompanied by a plan of the premises to be licensed and a non-refundable application fee of five thousand shillings.
(5) In considering the application, the Commissioner may require the applicant to supply such additional information in support of the application as the Commissioner may consider necessary.
(6) The Commissioner may, subject to this regulation and to the payment of a fee of one hundred thousand shillings, issue a licence in Form C.27A to the applicant, subject to such conditions as he may deem necessary.
(7) A licence issued under paragraph (6) shall expire on the 31st December next following the date of issue but shall be renewable for a period of twelve months.
(8) The Commissioner may refuse to grant or renew a licence under this regulation if satisfied that (a) the information contained in the application therefore is false or untrue in any material particular; or (b) the premises in respect of which the application is made, do not meet any of the requirements of this regulation.
(9) The Commissioner may cancel or suspend a licence issued under this regulation if the licensee is in breach of any condition attached to the licence or contravenes any of the requirements of this regulation.
[Issue 1] 1116 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (9A) the Commissioner may revoke the licence granted in respect of a transit godown where (a) the licensee of such transit godown fails to account to the satisfaction of the Commissioner for any goods found therein; or (b) in any calendar year, the average monthly cargo cleared through the transit godown is less that one hundred containers.
(10) No premises shall be licensed as a transit godown unless (a) they are located in a designated industrial area; and (b) the Commissioner is satisfied that the construction and size of the premises are suitable for the storage of transit goods.
(11) No premises licensed as a transit godown shall be used for the storage of goods other than transit goods.
(12) Goods stored in a transit godown shall be subject to the provisions of regulations 96 and 96A.
(13) Where goods stored in a transit godown include sugar, the licensee shall provide a specific portion of the godown to the satisfaction of the Commissioner, for the storage of such sugar.
(14) A licensee who uses or permits to be used his transit godown in contravention of this regulation shall be guilty of an offence and shall be liable to a fine not exceeding one million five hundred thousand shillings and any goods in respect of which the offence is committed shall be liable to forfeiture.
[L.N.
41/1997, s.
2, L.N.
99/1997, s.
10, L.N.
91/2001, s.
6, L.N.
48/2004, s.
9.] 97.
Entry and bond for transhipment (1) Goods reported for transhipment shall be entered in Form C.38 and Form C.63 in quintuplicate, and a security shall be furnished in Form CB.9 or by cash deposit.
(2) Goods which have not been reported for transhipment and have been unloaded may be entered for transhipment in accordance with the provisions of this regulation if (a) they have not been entered under provisions of the Act and these Regulations; (b) the master or agent applies for and obtains the permission of the proper officer to amend the inward report of the importing aircraft or vessel.
(3) Goods reported for transhipment shall be entered and reshipped within twenty-one days of the date of the commencement of discharge of the importing aircraft or vessel or within such further period as the proper officer may allow.
[L.N.
6/1999, s.
13.] 98.
Transhipment direct Goods entered for transhipment may, with the permission of the proper officer and subject to such conditions as he may impose, be transhipped direct from the importing aircraft or vessel, if the goods are reported by the importing aircraft or vessel for transhipment.
PART VI IMPORTATION AND EXPORTATION BY POST 99.
Commissioner may waive entries for goods imported by post (1) When goods are imported in postal articles the Commissioner may accept for the purpose of assessing the duty on those goods, in lieu of the entry required under the 1117 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] provisions of the Act and these Regulations, the customs declaration on the form provided by the postal administration in the country of origin.
(2) In the case of goods exported by post, any form or label affixed to the parcel on which a description of the contents and their value is declared shall be deemed to be the entry required under the provisions of the Act and these Regulations.
100.
Customs declaration on postal articles (1) A customs declaration made out by the sender of any goods imported by parcel post shall accompany, or be securely attached to, each parcel or to one of the parcels when the goods are packed in more than one parcel.
(2) The declaration shall give a correct description of the quantity or weight, the country of origin and the value of the contents of the parcel or consignment.
(3) If a parcel contains goods of a commercial nature an invoice or a statement showing full particulars of the goods shall be enclosed in the parcel; and if the goods are enclosed in two or more parcels an invoice or a statement showing full particulars of the goods shall be enclosed in one of the parcels which shall be clearly marked Invoice (or statement) enclosed.
(4) If the invoice or statement cannot be conveniently enclosed inside the parcel it may be securely attached to it.
101.
Production of postal articles All postal articles shall, if the Commissioner so requires, be produced by an officer of the Post Office to the proper officer for examination, either at the port of arrival in, or departure from, Kenya as the case may be, or at such other place in Kenya as the Commissioner may direct, for the purpose of which the officer of the Post Office shall be deemed to be the agent of the importer or exporter.
102.
Detention of postal articles In any case where a postal article, or any part of its contents, is found on examination to be conveyed otherwise than in conformity with the provisions of the Post Office Act (Cap.
411), or not to agree with any declaration which accompanies, or is affixed to, that postal article, or with any entry, invoice or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee, that postal article and all its contents shall be deemed to be goods imported or exported contrary to the provisions of the Act and these Regulations and shall be dealt with as provided therein.
[L.N.
91/2002, s.
7.] 103.
Uncleared postal articles If the addressee of a postal article neglects to claim that postal article, and if that postal article is not delivered to an alternative addressee or returned to the sender within such time as may be specified in the laws relating to the Post Office, or if the addressee refuses to pay the duty, if any, in respect of the goods contained in that postal article, the Post Office shall send the postal article to the customs for deposit in the customs warehouse, there to be dealt with in accordance with section 34 of the Act.
[L.N.
91/2002, s.
8.] 104.
Duties to be paid to the customs The duty collected by the Post Office shall be paid to the Commissioner at such times and in such manner as may be notified by him.
[L.N.
227/1984, s.
14, L.N.
91/2002, s.
9.] [Issue 1] 1118 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] PART VII DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS 105.
Form of clearance of vessel The certificate of clearance of a vessel departing to a foreign port shall be in Form C.
39.
106.
Outward manifest of vessel (1) The outward manifest of a vessel shall be in Form C.
2 and shall contain particulars of all cargo shipped in accordance with the description thereof in the relevant bill of lading or freight note, together with the weight or cubic measurement of the cargo in the manner prescribed in regulation 17.
(2) Each page of the outward manifest, other than that on which the declaration is signed, shall be initialled by the master or his agent, and the master or agent shall number and seal together the pages and shall, if required, sign the outward manifest in the presence of the proper officer.
107.
Clearance and general declaration for aircraft (1) Before departing to a foreign port the master of an aircraft shall deliver to the proper officer a general declaration in Form C.
4 in duplicate; and one copy of that Form, signed by the proper officer, shall be returned to the master and shall be the certificate of clearance of the aircraft.
(2) The report of cargo shall be made in Form C.5 which shall be attached to the general declaration in Form C.
4: and each page of the cargo manifest in Form C.
5 shall be initialled by the master or his agent, and the master or agent shall number and seal the pages together and seal them to the general declaration and shall, if required, sign that general declaration in the presence of the proper officer.
108.
Shipments short or in excess of manifest On application being made in Form C.
10 the proper officer may allow the master or agent of an aircraft or vessel to amend the cargo manifest in Form C.
5 or the outward manifest in Form C.
2, as the case may be, in respect of any goods found to have been shipped short or in excess of the manifest.
109.
Separate manifest for each port (1) A separate outward manifest in Form C.
2 and, if required, a passenger list, shall be delivered at each port or place of departure in Kenya and if no cargo is loaded or no passengers embark at any port or place, a nil Form C.
2 or passenger list shall be delivered.
(2) A separate general declaration in Form C.
4 and cargo manifest in Form C.
5 for each aircraft shall be delivered at each port or place of departure in Kenya, but if no cargo is loaded a nil Form C.
5 need not be delivered.
PART VIII CARRIAGE OF GOODS COASTWISE 110.
Coastwise clearance and transire The transire for coastwise cargo carried by aircraft or vessels under section 82 of the Act, and the combined clearance and transire for coasting aircraft or vessels and their cargoes under section 84 of the Act, shall be in Form C.
41: Provided that in the case of aircraft or vessels departing to foreign ports via a port or place in Kenya, a certificate of clearance in Form C.39 shall be required.
1119 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 111.
Separate transires for each port When cargo is loaded in an aircraft or vessel for carriage coastwise to more than one port or place, separate transires, in triplicate, shall be prepared for each port or place.
112.
Unloading and examination of coastwise cargo (1) Coastwise cargo shall not be loaded on an aircraft or vessel for carriage coastwise or removed from a customs area or a transit shed after it has been unloaded or landed without the prior authority of the proper officer.
(2) Any person who contravenes this regulation shall be guilty of an offence.
113.
Sufferance wharves and unapproved places Where the master of a coasting aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of loading or unloading, to load or unload coastwise cargo, he shall apply to the proper officer for permission in Form C.
12.
114.
Accommodation and transport to be provided (1) The proper officer may grant permission under regulation 113 subject to such conditions and directions as he may see fit to impose, and subject to the master or his agent defraying the cost of or providing accommodation in accordance with section 170 of the Act and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at the sufferance wharf or other place.
(2) The proper officer may require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum sufficient to cover the expenses referred to in paragraph (1).
115.
Transire to be delivered before loading or unloading Save with the written permission of the proper officer, no coastwise cargo shall be loaded on, or unloaded from, a vessel of less than two hundred and fifty tons register, until the master has delivered to the proper officer the transire relating to the cargo to be loaded or unloaded.
116.
Amendment of transire The proper officer may permit the master or agent of an aircraft or vessel on application to amend the transire if any cargo is found to be in excess or short of that described therein.
117.
General transires General transires in Form C.
42 may, upon application, be granted by the proper officer for period not exceeding six months to vessels trading regularly in local produce between certain specified ports under the following conditions (a) the original general transire shall be carried on board the vessel and shall be available for inspection by any officer at any time; (b) no restricted or prohibited goods or goods which have been entered into home use shall be carried except as provided for in subparagraph (e); (c) within twenty-four hours of arrival at any port and before he allows any goods to be unloaded, the master shall deliver to the proper officer a correct account, in duplicate, of the cargo to be discharged at that port in respect of which he holds a general transire; (d) the master of a vessel shall not carry any goods on which royalties are payable unless he has first obtained a pass note issued by the proper [Issue 1] 1120 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] officer in respect of those goods; and restricted or prohibited goods and goods which have been entered into home use found on board a vessel having a general transire (except as provided for in subparagraph (e)), shall be seized; (e) if the master of a vessel wishes to ship restricted or prohibited goods or goods which have been entered into home use, he shall deliver to the proper officer at the port at which the goods are loaded a transire in triplicate in respect of those goods and shall comply with regulations 110 to 112.
118.
Pass note for duty paid goods carried coastwise Duty paid goods shipped from one port in Kenya for subsequent discharge within Kenya shall be produced to the proper officer prior to shipment; and the officer shall, on request, issue in respect of the goods produced to him a pass note which shall be delivered to the proper officer at the port of discharge as a warrant for free admission of the goods specified therein.
PART IX REGISTERED USERS 119.
Application for registration Any person who wishes to be a registered user for purposes of an order under section 145 of the Act shall apply in Form C.
40.
120.
Acceptance of registration (1) If the application is completed to his satisfaction and the premises including the operations therein meet with his approval, the Commissioner shall (a) register the applicant as a registered user; and (b) register the premises to be used by the registered user.
(2) Should the Commissioner decline to register an applicant and his premises in accordance with paragraph (1), he shall advise the applicant accordingly.
121.
Validity of registration Registration under regulation 120 shall become void three months after the date of registration, or on such other date as the Minister may in any particular case direct, unless an appropriate order is first made, in which case registration shall lapse at the end of the period of validity of the order.
122.
Storage and use (1) The Commissioner may require a registered user (a) to keep any goods in respect of which an application for refund of duty is to be made on registered premises and in such room, store or other place as may be specified; and (b) to provide on the registered premises for the use of an officer such facilities as may be necessary for the inspection, weighing or other checking of goods in respect of which no application for refund of duty is to be made.
(2) Goods on which refund of duty is intended to be applied for as declared on the prescribed import entry shall not be removed from or used outside the registered premises, or used for purposes other than those specified in the relative order, except with the written consent of the Commissioner who may refuse to grant consent without assigning a reason therefor.
1121 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 123.
Registered users stock book (1) A registered user shall keep a customs stock book in such form as may be approved by the Commissioner showing full particulars of all goods in respect of which refund of duty will be claimed and of the use of those goods.
(2) Stock and accounts relating to the goods shall be kept in such a manner that they can be readily checked by the proper officer.
124.
Monthly returns Every registered user shall transmit to the Commissioner within seven days after the end of each month a certified copy of the entries in the customs stock book relating to the preceding month.
125.
Manufacturing operations A registered user shall, if required by the Commissioner, carry out under the supervision of the proper officer at such reasonable times as the Commissioner may deem necessary, any manufacturing operations in his registered premises in which goods subject to refund of duty are being used.
126.
Books, documents, etc.
The premises of the registered user together with the books, documents and stocks shall be accessible at all times for inspection by the proper officer.
127.
Commissioner may dispense with certain requirements Notwithstanding anything contained in these Regulations, the Commissioner may, in order to meet the exigencies of any special case, dispense, wholly or in part, with any requirements imposed thereunder on a registered user.
127A.
Control of goods entering the export processing zone (1) All goods imported from foreign territory into the export processing zone through the customs territory, shall be entered in Form CPZ.1 and Form C.63 in sextuplicate; and a bond in Form CPZ.3 shall be given.
(2) All goods shall be consigned to the proper officer in charge of the relevant export processing zone where goods are destined in sealed containers, boxes or vehicles except in the case of exceptionally bulky loads which cannot be contained in such containers or vehicles, and two copies of the entry in Form CPZ.1 and Form C.63 shall accompany the goods.
(3) Examination of goods shall be carried out at the premises of the enterprise or within the export processing zone where examination facilities are provided except that should the Commissioner have any reasonable cause, he may direct a proper officer to carry out examination of such goods at the point of importation within the customs territory or before entry into the export processing zone.
(4) One copy of the Form CPZ.1 and Form C.63 duly certified by the proper officer as to the receipt of the goods in the export processing zone shall be returned to the owner for presentation at the port of importation for the purpose of cancellation of the security bond.
(5) Goods imported into the export processing zone from the customs territory shall be entered in Form C.
29 and Form C.63 in sextuplicate by the exporter.
(6) All export processing zone enterprises shall be required to maintain stock records of the raw materials as well as the finished product in the format set out in Form CPZ.3 or other approved format.
[Issue 1] 1122 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (7) Every export processing zone enterprise shall maintain stock control records and shall produce the records for inspection by the proper officer.
(8) If, on inspection of the records and physical stocktaking, goods are found missing and the enterprise cannot give a satisfactory explanation to the proper officer, then the enterprise shall be guilty of an offence and liable to a fine not exceeding six hundred thousand shillings or twice the amount of duty payable on the missing goods, whichever is the higher.
(9) Every export processing zone enterprise shall submit monthly returns on stocks held in the Form CPZ.3 to the proper officer.
(10) All goods intended for export from the export processing zone shall be entered in Form CPZ.2 and Form C.63 in sextuplicate; and a bond in Form CPZ.3 shall be given.
(11) All such goods shall be produced to the proper officer for the purpose of examination and of sealing of the containers, box or vehicle after which the proper officer shall allow the goods to leave the export processing zone; and two copies of the entry shall accompany the goods to the port of exportation within the customs territory.
(12) No further examination of the goods shall be carried out at the final port of exportation within the customs territory, unless the proper officer finds the seals tampered with, or on any other reasonable grounds.
(13) One copy of the Form CPZ.2 and Form C.63 duly certified by the proper officer as to the exportation of the goods, shall be returned to the owner for presentation to the proper officer at the export processing zone for the purpose of the cancellation of the security bond.
(14) Goods exported to the customs territory from the export processing zone shall be treated in the same manner as if such goods were imported from a foreign country and shall be entered in Form C.15 and Form C.63 in sextuplicate.
(15) Any goods being moved from one export processing zone to another export processing zone shall be entered in Form CPZ.2 and Form C.63 and the bond in Form CPZ.3 shall be given.
(16) One copy of the Form CPZ.2 and Form C.63 duly certified by the proper officer at the receiving export processing zone shall be returned to the owner for presentation to the proper officer at the despatching export processing zone for the purpose of cancellation of the security bond.
(17) Where goods are being removed from one enterprise to another enterprise, within the same export processing zone, then the enterprise removing such goods shall advise the proper officer accordingly.
(18) The plant, machinery and equipment may be removed for repairs, servicing or maintenance from an export processing zone to the customs territory.
(19) The plant, machinery and equipment shall be accorded temporary importation facilities in the customs territory and shall be entered in Form C.43 in quadruplicate and a bond in Form CB.10 shall be given.
(20) Where, under these Regulations, security is required to be given, then the security may be given to the satisfaction of the proper officer (a) by bond in such sum and subject to such conditions and such sureties as the proper officer may reasonably require; (b) by cash deposit; or (c) partly by bond and partly by cash deposit.
1123 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (21) For the purpose of this regulation, a general bond executed by an export processing zone developer or operator shall be accepted to cover movements of imports and exports between the enterprises within a particular export processing zone and the ports of importation or exportation including movement between export processing zones except that any enterprise may execute a bond to cover its own goods in transit.
(22) As far as possible, disposal or destruction of wastes and residues resulting from the manufacturing process shall be carried out within the export processing zone under the supervision of the proper officer.
(23) If there are no proper facilities of disposal within the export processing zone, the wastes may be destroyed in the customs territory on application to the proper officer.
(24) After the destruction of the wastes, the proper officer shall issue a certificate of destruction.
(25) In case of sale of wastes or rejects in the customs territory, the movements of such wastes or rejects shall be subject to the normal importation procedures in the customs territory.
(26) All personnel and vehicles entering in or going out of any export processing zone shall be subject of search by the proper officer.
[L.N.
234/1991, s.
2, L.
N.
208/1995, s.
13, L.N.
6/1999, s.
14, L.N.
91/2001, s.
7.] 127B.
Specification for vans transporting dutiable goods (1) The following specification shall be complied with before a locked van is approved for the transportation of dutiable goods (a) place for storage of goods shall be totally covered; (b) the body of the vehicle shall be made of steel or fibreglass; (c) only one door shall be allowed and the door shall be equipped with a facility for locking and sealing; (d) iron grilles shall be fixed to the glass windows of the vehicles; and (e) the section for the driver and passengers shall be separated from the storage area.
(2) The locked van approved for the transportation of dutiable goods shall not have secret compartments and shall be inspected and have a valid permit issued by the proper officer.
[L.N.
234/1991, s.
2.] 127C.
Transportation of small packages and boxes (1) Small packages and samples may be transported in locked boxes made of steel sealed by customs in any vehicle and the proper officer assigned to an export processing zone may approve the use of locked boxes if satisfied that the boxes are suitable for the transportation of dutiable goods.
(2) For the purposes of identification, locked boxes shall be given serial numbers by the approving officer and the number and name of the export processing zone enterprises shall be written on locked boxes in indelible ink.
[L.N.
234/1991, s.
2.] [Issue 1] 1124 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] PART X CONTROL OF MANUFACTURE OF EXCISABLE GOODS OTHER THAN SPIRITS Licensing of Premises and Plant 128.
Application for licence to manufacture (1) Application for a licence to manufacture goods shall be made in Form E.1 in duplicate to the Commissioner.
(2) When the Commissioner has approved the entry of premises made by the applicant in accordance with regulation 130, the applicant shall (a) pay a licence fee of fifty thousand shillings annually: Provided that (i) in the case of breweries, wineries, distilleries, denaturers, compounders, rectifiers, and tobacco and cigarette manufacturers, the fee shall be one hundred thousand shillings annually; and (ii) in the case of a licence issued in the course of the year, the remaining part of that year shall be deemed to be a full year; and (b) furnish such security as the Commissioner may require in Form EBS.
(3) A licence shall be in Form E.
2.
[L.N.
252/1991, s.
7, L.N.
208/1995, s.
14, L.N.
66/2000, s.
9, L.N.
91/2001, s.
8, L.N.
48/2004, s.
10, L.N.
85/2008, s.
2.] 129.
Transfer of licence (1) Any licensee who wishes (a) to transfer his licence to any other person; (b) to transfer his factory to any other place; (c) to manufacture another class of excisable goods in his factory on his ceasing to manufacture therein the class of excisable goods specified in the licence, shall make application in Form E.
3 in duplicate to the Commissioner.
(2) Deleted by L.N.
93/2009 s.
2.
130.
Entry of premises and plant (1) When the application for a licence has been approved the applicant shall furnish the Commissioner with (a) an entry in Form E.
4 in duplicate in which the applicant shall declare the particulars of his factory required by section 97 of the Act; (b) a plan, in duplicate, of each building, room or place to which the application for a licence relates and the situation of that building, room or place in relation to other buildings, rooms or places in the vicinity; (c) specifications and particulars, in duplicate, of each item of plant to be used in the manufacture, preparation for sale, or storage, of materials or excisable goods.
(1A) No premises shall be licensed as an excise factory unless they are located in a designated industrial area.
(1B) The Commissioner may revoke any licence issued in respect of an excise factory where, in any calendar year, the average monthly output in duties and taxes is less than two hundred and fifty thousand shillings.
1125 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) Where the application is for the renewal of a licence and there have not been any alterations in the buildings, rooms, places or items of plant since the issue of the previous licence, the details referred to in paragraph (1) need not be furnished.
[L.N.
48/2004, s.
11, L.N.
4/2005, s.
2.] 130A.
Definition of licensee In this Part, licensee means a licensee other than a brewer.
[L.N.
227/1984, s.
15.] 130B.
(1) An excise factory shall be distinguished by an identification number allocated by the Commissioner.
(2) The words CUSTOMS EXCISE FACTORY and the number allocated to the factory shall be clearly marked on the principal entrance to the factory or such other prominent place as the proper officer may approve and shall be removed when the factory ceases to manufacture excisable goods.
(3) Any person who contravenes the provisions of this regulation shall be guilty of an offence.
[L.N.
63/2003, s.
8.] Provisions relating to the Manufacture of Beer 131.
Brewing book A brewing book shall be in Form E.
4.
[L.N.
85/2008, s.
3.] 132.
Declaration of brands of beer (1) No brewer shall bottle or otherwise pack any beer for sale unless (a) he has made a declaration in writing to the Commissioner in respect thereof in such form and containing such particulars as the Commissioner may require; and (b) the Commissioner has approved the prescribed number of litres per container of beer.
(2) In this regulation container means any case, carton or other container in which bottled or canned beer is packed or any keg, drum or cask containing beer for subsequent sale; prescribed litres means the litres prescribed in writing by the Commissioner.
[L.N.
227/1984, s.
16.] 133.
Production accounts Every brewer shall, at the close of business each day and within twenty-one days after the end of every month or, in both cases, within such longer period of time as may be allowed by the proper officer and in such form as the Commissioner may require (a) prepare an account of the production of beer bottled or packed for sale on that day; and (b) prepare and submit to the proper officer a monthly production summary in respect of that month.
[Issue 1] 1126 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 134.
Determination of original gravity (1) The gravity of any liquid at any time shall be ascertained by the use of a saccharometer of a type approved by the Commissioner.
(2) Where, for the purposes of these Regulations, it is necessary to ascertain the original gravity of worts in which fermentation has commenced, then that gravity shall be ascertained in the following manner (a) a sample shall be taken from any part of the worts and a definite quantity thereof by measure at the temperature of 15.55 degrees Centigrade shall be distilled; (b) the distillate and residue shall each be made up with distilled water to the original measure of the quantity before distillation and the gravity of each shall be ascertained; (c) the number of degrees by which the gravity of the distillate is less than the gravity of distilled water shall be deemed the spirit indication of the distillate; (d) the degrees of original gravity standing opposite to the spirit indication in the table set out in the Second Schedule added to the gravity of the residue shall be deemed to be the original gravity of the worts.
135.
Removal of beer in bulk No person shall transfer any beer in bulk to another brewery or licensed premises for bottling or filling unless prior notice thereof has been given in the brewing book at least twenty-four hours before the transfer is made; and a brewer shall maintain a record of transfers in such form as the Commissioner may require.
136.
Bond security The Commissioner may require a brewer to provide security in Form EBS for the purpose of securing the duty payable on beer being transferred in bulk to another brewery or licensed premises and on which duty has not been paid.
[L.N.
85/2008, s.
4.] 137.
Monthly excise account A monthly excise account, in quadruplicate, in Form E.
6 shall be submitted by the brewer to the proper officer; and a copy of the monthly production account shall accompany the excise summary.
[L.N.
236/1988, s.
2.] Provisions relating to the Manufacture of Excisable Goods under this Part other than Beer 138.
Container for cigarettes and manufactured tobacco For the purpose of this head, container means any tin, box or other immediate container in which manufactured tobacco or cigarettes are packed for sale.
139.
Stock book The stock book referred to in section 109 of the Act for excisable goods shall be in Form E.
7 or such other form as the Commissioner may approve.
1127 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 140.
Declaration of brands of manufactured tobacco A licensee shall not manufacture any tobacco until (a) he has made a declaration in writing to the Commissioner in respect thereof in such form and containing such particulars as the Commissioner may require; and (b) the Commissioner has approved the declaration.
141.
Conditions affecting containers of manufactured tobacco (1) No person shall remove, or cause or allow to be removed, to or from the stock room any manufactured tobacco unless (a) the tobacco is securely enclosed in an unbroken container; and (b) the container has printed thereon the name of the manufacturer and the place of manufacture, or such other trade mark or description as will identify the manufacturer of the tobacco packed in the container: Provided that in the case of tobacco (i) intended solely for export; or (ii) subject to any remission, rebate or refund of excise duty in accordance with the provisions of the Act, the tobacco shall not be removed from the stock room except with the prior authority of the Commissioner and subject to such conditions as he may impose.
(2) Manufactured tobacco packed or offered for sale under paragraph (1) shall be so declared in the monthly excise account, in quadruplicate, in Form E.
8.
[L.N.
236/1988, s.
2.] 142.
Declaration of brands of cigarettes A licensee shall not manufacture any cigarettes until he has made a declaration in writing to the Commissioner in respect thereof in such form and containing such particulars as the Commissioner may require: Provided that, subject to such conditions as he may impose, the Commissioner may authorize any licensee to carry out experimental operations.
143.
Packing and offering for sale of cigarettes (1) No container of cigarettes may be packed or offered for sale unless it contains cigarettes in respect of which a declaration has been made and approved in accordance with regulation 142.
(2) The cigarettes contained in any one container shall be uniform in size.
(3) (a) Subject to regulation 144, every packet of cigarettes manufactured in or imported into Kenya shall have affixed thereon an excise stamp in the design specified in paragraph (b) hereunder: Provided that this paragraph shall not apply in respect of imported cigarettes destined for Navy, Army, Air Force Institute and Armed Forces Canteen Organisation Stores, duty free and diplomatic shops.
(b) Every excise stamp shall (i) be of such size as the Commissioner may prescribe; (ii) be serially numbered; (iii) bear an ultraviolet working; (iv) bear the words Kenya Revenue Authority and the logo thereof; [Issue 1] 1128 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (v) bear the cigarette manufacturers identification mark; (vi) be distinguished by the following colours (aa) orange in the case of cigarettes of a length exceeding seventy-two (72) millimetres; (bb) light green in the case of cigarettes of a length not exceeding seventy-two (72) millimetres; (cc) blue for all imported cigarettes; (dd) maroon in the case of cigarettes destined for Navy, Army, Air Force Institute and Armed Forces Canteen Organisation stores, duty free and diplomatic shops.
(c) The stamp referred to in paragraph (b) shall be fixed in such a manner that it shall be (i) clearly visible when the packet is displayed for sale; (ii) damaged when the packet is opened.
(4) Deleted by L.N.
85/2008, s.
5.
[L.N.
66/2000, s.
10, L.N.
58/2001, s.
2, L.N.
177/ 2001, s.
3, L.N.
17/2003, s.
2, L.N.
85/2008, s.
5.] 143A.
Deleted by L.N.
85/2008, s.
6.
[L.N.
58/2001, s.
3, L.N.
91/2001, s.
9, L.N.
85/2008, s.
6.] 144.
Cigarettes for export Notwithstanding regulation 142, a licensee may with the proper authority of the Commissioner pack and offer for sale any cigarettes which are (a) intended solely for export; or (b) subject to any remission, rebate or refund of excise duty in accordance with the provisions of the Act; or (c) deleted by L.N.
85/2008, s.
7; (d) cigarettes manufactured for sale in the Navy, Army, and Air Force Institute (NAAFI), the Armed Forces Canteen Organization Stores (AFCO) and Duty- Free or Diplomatic Stores, shall be (i) legibly marked NAAFI, AFCO or DUTY FREE, as the case may be, on the cigarette itself; and (ii) packed in containers or packets marked NAAFI, AFCO or DUTY FREE, as the case may be: Provided that the requirements of regulation 143 as to the affixing of excise stamps shall not apply to the cigarettes referred to in paragraph (c) and (d) of this regulation.
[L.N.
236/1988, s.
2, L.N.
58/2001, s.
4, L.N.
17/2003, s.
3, L.N.
85/2008, s.
7.] 145.
Conditions affecting containers of cigarettes No person shall remove, or cause or allow to be removed, to or from a stock room any cigarettes unless (a) the cigarettes are securely enclosed in an unbroken container; (b) the cigarettes comply with the declaration made in respect thereof in accordance with regulation 142; and (c) the container has printed thereon the name of the manufacturer and the place of manufacture, or such other trade mark or description as will identify the manufacturer of the cigarettes packed in the container; 1129 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (d) deleted by L.N.
85/2008, s.
8; (e) the material wrapping the container for wholesale purposes has printed thereon the words FOR EXPORT ONLY, if the cigarettes are for export or FOR USE IN KENYA if the cigarettes are for sale in Kenya or Duty Free if the cigarettes are for sale in duty free and diplomatic shops: Provided that cigarettes to which regulation 144 applies shall not be removed from the stock room except with the prior authority of the Commissioner and subject to such further conditions as he may impose.
[L.N.
58/2001, s.
5, L.N.
85/2008, s.
8.] 145A.
Duty on goods for export diverted for sale in Kenya A manufacturer of excisable goods shall be liable for the payment of excise duty in respect of any excisable goods manufactured for export which are diverted into or offered for sale in Kenya: Provided that nothing in this regulation shall make the manufacturer liable for the payment of duty on any such goods found on a road or route notified by the Commissioner in the Gazette under section 9 of the Act and loaded onto a vehicle licensed to convey goods under customs control.
[L.N.
17/2003, s.
4.] 146.
Materials account The materials account which the licensee may be required to keep in accordance with section 111 of the Act shall be in Form E.
9 or such other form as the Commissioner may approve.
147.
Conditions affecting removal of containers of excisable goods to or from stock room No person shall remove, or cause or allow to be removed, to or from the stock room any container of excisable goods unless the quantity of excisable goods packed therein has been approved by the Commissioner.
147A.
Packing and making of wine (1) No person shall remove, or cause, or allow to be removed, to or from the stock room any wine unless (a) such wine is packed in securely closed bottles, or other immediate containers approved by the Commissioner, of uniform size; and (b) the bottle or other immediate container has printed on its main label the name of the manufacturer and the place of manufacture.
(2) If any wine contains any imported wine which has been mixed therewith the manufacturer shall declare on the main label of each bottle or other immediate container the quantity of imported wine expressed as a per centage of the total quantity of wine in each bottle or other immediate container.
(3) The quantities of wine to be recorded in the stock book (Form E.
7) and other records required to be kept by the manufacturer shall be expressed in litres and fractions thereof and related to the number of bottles and cases or other approved containers.
[L.N.
252/1991, s.
8.] [Issue 1] 1130 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 148.
Conditions for manufacture of matches (1) In this regulation container means a tin, box or other container in which matches are packed for sale; package means a multiple of packets packed together to form one unit for sale; packet means a multiple of containers packed together to form one unit for sale.
(2) A licensee shall not manufacture any matches until (a) he has made a declaration in writing to the Commissioner in respect thereof in such form and containing such particulars as the Commissioner may require; and (b) the Commissioner has approved the declaration.
(3) Every person licensed to manufacture matches shall keep (a) an account in a packing book in a form approved by the Commissioner; and (b) a stock book in the Form E.
7.
(4) The licensee shall each day enter in the packing book an account of (a) all matches manufactured in his factory on that day; (b) the date on which the matches are packed into the container; (c) the number of the gross of the containers packed, classified according to the number of matches in each container; (d) such further particulars as the proper officer may require.
(5) The licensee shall keep the packing book in some part of the factory so that it shall at all times be available for inspection by the proper officer.
(6) No person shall remove any matches from a factory until an account thereof has been duly entered in the packing book.
(7) The licensee shall enter in the stock book daily, and at such other times as may be required by the proper officer, full particulars of (a) all matches packed into cases in which they are to be deposited in the stock room; and (b) the separate quantities of any matches to be delivered from the stock room, with the date of manufacture and delivery, before they are so delivered.
(8) The licensee shall balance the account in the stock book at the end of each month.
(9) A monthly excise account in duplicate, in the Form E.
7, shall accompany the transcript required to be submitted by the licensee.
[L.N.
227/1984, s.
17, L.N.
85/2008, s.
9.] 148A.
Marking of packages containing matches (1) The licensee shall, if the Commissioner so requires, mark each package in which matches are packed with (a) the number of containers in each packet; (b) the number of packets in each package; and each case with (a) the number of packages therein; 1131 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (b) the number of gross of the containers therein; (c) a factory number or distinguishing letters.
[L.N.
227/1984, s.
17.] 148B.
Provision of secure compartment for matches (1) If the Commissioner so requires the licensee of a factory in which matches are manufactured shall provide in the factory, to the satisfaction of the Commissioner, a secure compartment partitioned off from the rest of the factory for the storing of matches in containers, packets or packages which have not been packed in cases and deposited in the stock room before the close of the day.
(2) The secure compartment shall be so constructed that it can be locked by a responsible employee of the licensee and, if necessary, by the proper officer.
(3) Where the licensee is required to provide a secure compartment, he shall at the close of each day remove to the secure compartment all matches which are in containers, packets or partly filled packages, which have not been packed into cases and deposited in the stock room.
(4) All matches in the secure compartment shall (a) be arranged and stored in such a manner as to allow a proper officer easy access thereto; and (b) be produced, on demand, to a proper officer.
[L.N.
227/1984, s.
17.] 148C.
Offences Any person who contravenes any of the provisions of regulations 140 to 148 inclusive shall be guilty of an offence.
Provisions relating to all Excisable Goods Manufactured under this Part 149.
Marking of excisable goods Where any excisable goods are manufactured for export or are subject to a remission, rebate or refund of excise duty in accordance with the provisions of the Act, and those goods are packed in a container which has printed thereon a trade mark or description under which the goods are offered for sale in Kenya, then that container, and the excisable goods packed in that container, shall, if the Commissioner so requires, be marked in a manner approved by the Commissioner which will enable the goods to be distinguished from goods offered for sale in Kenya.
150.
Delivery of certain excisable goods from stock room (1) Subject to paragraph (2), no person shall deliver, or cause or allow to be delivered, from a stock room any excisable goods except during the following hours Days other than Saturdays, Sundays and public holidays.
8.00 a.m.
to 12 noon; and 2.00 p.m.
to 4.00 p.m.
(2) Upon application being made in writing by a licensee and submitted to the proper officer (unless otherwise allowed by him in special circumstances) not less than four hours before the desired extension of hours, the proper officer may permit delivery of excisable goods from the stock room at such hours outside those specified in paragraph (1) as he may approve in writing.
[L.N.
227/1984, s.
18.] [Issue 1] 1132 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] PART XI DISTILLATION, COMPOUNDING, RECTIFICATION AND DENATURING OF SPIRITS General Provisions 151.
Application for licence (1) Application for a licence to manufacture or denature spirits shall be made in duplicate in Form E.
1 to the Commissioner.
(2) At the same time as applying for a licence the applicant shall make application to the Commissioner for approval of his processes under regulation 152 and for approval of his entry of premises under regulation 153.
(3) When (a) the Commissioner has approved the applicants processes and entry of premises; and (b) the applicant has paid the licence fee of three thousand shillings per annum or eight thousand seven hundred shillings triennially: Provided that for a licence issued in the course of the year, the remaining part of that year shall be treated as a full year; (c) has furnished such security as the Commissioner may require in Form EBS, the Commissioner shall issue a licence in Form E.
2: Provided that a distiller shall not be required to pay any further fee for the grant of a licence to rectify or denature spirits manufactured by himself.
[L.N.
252/1991, s.
9, L.N.
85/2008, s.
10.] 152.
Approval of processes For the purposes of obtaining the Commissioners approval of his processes the applicant shall (a) make written application to the Commissioner for approval of his processes and of all appliances, stills, vats, vessels, utensils, pipes and fittings which he intends to use; and (b) deliver with the application a description of all his processes, appliances, stills, vats, vessels, utensils, pipes and fittings together with a drawing or model distinctly showing the course, construction and use of all fixed pipes to be used, and of every branch thereof and cock thereon, and every place, vessel or utensil with which any such pipe connects.
153.
Approval of entry of premises (1) For the purpose of obtaining the Commissioners approval of his entry of premises the applicant shall make written application for approval and shall accompany the application with (a) an entry in Form E.
1 in duplicate in which the applicant shall declare the particulars of his factory required by section 97(1) of the Act; and (b) a plan in duplicate of each building, room or place to which the application for a licence relates, and the situation of each building, room or place in relation to other buildings, rooms or places in the vicinity.
(2) No person shall, save with the written permission of the Commissioner (a) make entry of a room or place for more than one purpose; (b) use any room or place for a purpose other than that for which it has been entered; or 1133 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (c) withdraw his entry while there remains in any place mentioned therein any still or any materials prepared or fit for distillation, of any spirits.
[L.N.
85/2008, s.
11.] 154.
Renewal of licence A licensee wishing to renew his licence shall make application in the same manner as if for a new licence: Provided that the licensee shall not be required to make application for approval of his processes or entry of premises unless there has been any alteration therein since the issue or renewal of the existing or previous licence.
155.
Transfer of licence (1) Any licensee who wishes (a) to transfer his licence to any other person; or (b) to transfer his factory to any other place; or (c) to manufacture any other class of excisable goods in his factory on his ceasing to manufacture spirits therein, shall make application in Form E.
3 in duplicate to the Commissioner.
(2) At the same time as making application under paragraph (1) the applicant shall make application to the Commissioner for approval of his processes and entry of premises in all respects as required by regulation 151(2): Provided that where the application is for the transfer of a licence to some other person, the application shall be accompanied by an application by the proposed transferee for the approval of his processes and entry of premises in all respects as required by regulation 151(2).
(3) Where (a) the Commissioner has approved the processes and entry of premises in respect of which application is made under paragraph (2) for his approval; and (b) the application is for transfer of a licence to some other person and that person has paid a fee of two thousand shillings for the transfer and has furnished such security as the Commissioner may require in Form EBS, the Commissioner shall, by endorsement on the licence, allow the transfer.
(4) Notwithstanding this regulation, where a distiller is also a rectifier or denaturer, his licence to rectify or denature shall not be transferred separately from his licence to distil.
[L.N.
252/1991, s.
10, L.N.
85/2008, s.
12.] 156.
Distiller who is rectifier or denaturer Where a distiller who is also a rectifier or denaturer wishes to rectify or denature spirits manufactured by him, either in the factory in which they were distilled or in another factory adjacent thereto, he shall (a) make such structural alterations to any of those premises; and (b) provide such additional equipment, as the Commissioner shall deem necessary for the exercise of proper revenue control.
157.
Placing of vessels and utensils A licensee shall, to the satisfaction of the Commissioner, place and keep each vessel and utensil on his premises in a convenient situation, easy of access for official examination and account, and so fixed as to admit of the contents thereof being accurately gauged.
[Issue 1] 1134 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 158.
Securing of premises and plant (1) A licensee shall provide all such fittings as may be required by the proper officer for the attachment of revenue locks to secure his factory and plant for excise purposes.
(2) A licensee shall not use any still, vessel, utensil, pipe or cock unless it can be secured to the satisfaction of the Commissioner.
159.
Restriction on variation of process and alteration of plant A licensee shall not vary any process or alter, move, or add to the stills, vessels, utensils, pipes or fittings in his factory unless he has given prior notice in writing in that behalf to the proper officer, delivering to him such further drawing, model or description as may be required, and has obtained the Commissioners approval of all such variations, alterations, movements or additions.
160.
Plant not to be so made as to permit use in manner other than as approved A licensee shall not cause or procure any cover, fastening, cock, plug, pump or pipe to be so made or used that any vessel or utensil may be employed, opened, removed, filled or emptied in any manner not approved by the Commissioner.
Distillers 161.
Placing of vessels and pipes; painting of pipes A distiller shall, to the satisfaction of the Commissioner (a) fix and place every pipe used by him, unless used exclusively for the discharge of water or spent wash, so as to be capable of being examined for the whole of its length; and (b) if so required, paint and maintain so painted, in different colours, pipes used for different purposes.
162.
Restriction on use and possession of certain materials Except with the consent of the Commissioner and subject to such conditions as he may impose, a distiller shall not (a) use in the brewing or making of wort or wash any material of such a nature that the gravity of the wort or wash produced therefrom cannot be ascertained by an approved saccharometer; or (b) have in his possession any wort, wash, low wines, feints, spirits or fermented liquor not brewed, made or distilled in his distillery.
163.
Conditions governing removal of sugar and molasses from store (1) A distiller shall, before removing for use in the manufacture of spirits any sugar or molasses from the place entered as a sugar store or molasses store, give the proper officer written notice specifying the time of intended removal, and the quantity to be removed.
(2) At the time so specified the distiller shall convey the specified sugar or molasses immediately from the sugar store or molasses store to the mash tun or other entered vessel, to be there immediately used in the manufacture of spirits.
(3) The distiller shall forthwith deposit again in the sugar store or molasses store all sugar or molasses removed and not used, and shall immediately give the proper officer written advice of the quantity so deposited.
1135 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 164.
Distiller to give notice of intention to brew wort A distiller shall, at least six days before beginning to brew wort or, if he has discontinued wort for more than one month, before recommencing to brew wort, give to the proper officer a written notice specifying the day on which he intends so to brew or to recommence brewing.
165.
Distilling periods (1) For the purpose of the charge to duty on spirits made in the distillery, a distiller shall conduct his distilling operations in periods which shall terminate at intervals not exceeding a month from the date of commencement of brewing or from the date of termination of the last preceding period whichever is the later.
(2) A distiller shall give to the proper officer written notice of his intention to terminate a period, with a declaration in an approved form, specifying the wort or wash to be included therein, and except as otherwise approved the wort or wash shall thereupon be distilled and the stills shall be worked off and notice given to the proper officer to take account of the feints and spirits produced.
(3) A period shall be deemed to terminate when all the wort or wash specified in the distillers declaration has been distilled and the feints and spirits produced therefrom conveyed into their respective receivers.
166.
Distiller to give notice of intention to mash or brew A distiller shall, before he mashes any materials or brews for making wort, give to the proper officer written notice specifying the day and hour when the mashing or brewing is to be commenced.
167.
Distiller to make declaration on completing collection of wort Immediately the collection of wort in any fermenting back is completed the distiller shall deliver to the proper officer a written declaration in an approved form specifying (a) the number of the back in which the wort is contained; (b) the true original gravity of the wort; and (c) the quantity thereof as measured by the number of dry millimetres, that is to say, by the number of millimetres between the dipping place of the back and the surface of the wort contained therein, and after the declaration has been delivered the quantity or gravity shall not be increased except as provided for in these Regulations.
168.
Restriction on addition of yeast, etc., to wort or wash No yeast or other matter capable of causing fermentation shall be added to wort or wash in any vessel other than a fermenting back except with the consent of the Commissioner and subject to such conditions as he may specify.
169.
Distiller to give notice before making bub, etc.
A distiller shall, before beginning to make bub or any other composition for promoting the fermentation of wort or wash, give to the proper officer written notice, specifying the time when, and the vessel in which, the composition is to be made, the fermenting back into which it is to be put, and the quantity to be put into the back.
170.
Distiller to make declaration before removing wash from a fermenting back (1) A distiller shall not remove any wash from a fermenting back unless immediately prior to removal he has given to the proper officer a declaration in an approved form specifying (a) the vessels from and to which the wash is to be removed; [Issue 1] 1136 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (b) the day and hour at which the removal is to be commenced; and (c) the gravity of the wash at that time.
(2) If a distiller removes wash to a wash charger other than for immediate distillation he shall immediately before commencing to remove the wash give to the proper officer a further declaration specifying the same particulars as are required by paragraph (1).
171.
Conditions governing mixing of wort or wash (1) A distiller shall not mix wort or wash, other than wash removed for immediate distillation, unless (a) he has previously delivered the declaration required by regulation 165; (b) the mixing takes place in a fermenting back or wash charger; and (c) he has delivered to the proper officer written notice of his intention to mix the wort or wash, specifying the vessels which will be affected.
(2) Immediately after the mixing has been completed the distiller shall deliver to the proper officer a declaration specifying, as regards each vessel affected, the dip and original gravity immediately before the operation and the dip and gravity immediately after the operation.
172.
Restriction on disposing of wash (1) A distiller shall not dispose of wash removed from a fermenting back for the recovery of yeast except in such manner as may be approved by the Commissioner.
(2) A distiller shall give written notice to the proper officer specifying the quantity and original gravity of the wash so removed and the vessel from which it has been removed.
(3) The Commissioner may make such allowance as in his opinion is reasonable from any charge for duty arising from the wort or wash made, on production of proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast.
173.
Distiller not to possess certain wort or wash A distiller shall not have in his possession any wort or wash the original gravity of which, as ascertained from any sample thereof taken from a fermenting back or wash charger, differs by more than two degrees from the original gravity thereof as declared by him.
174.
Ascertainment of gravity of wort or wash (1) The gravity of wort or wash shall be ascertained by an approved saccharometer.
(2) When fermentation has commenced in any wort or wash so that the original gravity of the wort from which the wort or wash is made cannot be ascertained by an approved saccharometer, the gravity may be determined as provided for in the case of beer in accordance with regulation 134: Provided that the sample taken may first be cleared from sediment by filtration.
175.
Conditions governing disposal of feints, etc.
(1) Subject to the provisions of this regulation as to feints remaining from a previous distillation, or as may be approved in any case, a distiller shall keep all the produce of a period unmixed with any other matter and separate from all other produce until account has been taken by the proper officer.
1137 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) Any feints produced by and remaining from a previous distillation may be mixed with the low wines or feints produced by a subsequent distillation and the process of redistilling feints may be repeated as often as the distiller thinks fit.
(3) Not less than four hours before the removal of any low wines or feints from a receiver a distiller shall give to the proper officer written notice specifying the day and hour of intended removal, and immediately after the officer has taken account of the contents of the receiver they shall be removed forthwith into the proper charger: Provided that where a distiller has secured his low wines and feints pumps to the satisfaction of the Commissioner he may at any time without notice remove low wines and feints from the receiver to a charger and re-distil them.
176.
Distiller to furnish return at end of distilling period At the end of every period the distiller shall sign and deliver to the proper officer a return, in duplicate, in an approved form specifying (a) the quantity of each description of material used in making wort or wash during the period; (b) the quantity of wort or wash decreased or distilled during the period; (c) the quantity of spirits computed at proof produced during the period; (d) the quantity of feints remaining at the end of the period.
177.
Removal and warehousing of spirits (1) A distiller shall, not less than four hours before he intends to remove any spirits from a receiver for (a) warehousing in his distillers warehouse or in accordance with regulation 178; or (b) delivery in accordance with regulation 179, give written notice to the proper officer requiring him to take account of those spirits, specifying the day and hour of the intended removal, the vessel in which the spirits are contained and particulars of the purpose of removal, and immediately after the officer has taken an account of the contents they shall be dealt with in accordance with the notice.
(2) When those spirits are to be warehoused, and are contained in a receiver which is also entered as a warehouse vat, it shall be deemed to be warehoused immediately the account has been taken by the officer.
(3) The quantity found in the receiver shall in all cases be deemed to be the quantity warehoused or delivered.
(4) All the spirits produced in a period shall be warehoused or delivered from the entered premises in accordance with regulation 179, within ten days from the end of that period.
178.
Receivers or vats used for storage of certain spirits With the consent of the Commissioner and subject to such conditions as he may impose a distiller may keep receivers or vats in any approved place on his entered premises for the storage of spirits which are subsequently to be delivered (a) duty free for an approved purpose and by an approved user; (b) for rectification or compounding by a rectifier; (c) for denaturing; (d) for home use after warehousing for at least three years; [Issue 1] 1138 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (e) for exportation, and while those spirits are stored in that receiver or vat they shall be deemed to be in the distillers warehouse.
179.
Delivery of spirits from a distillery (1) Spirits shall not be delivered from the distillery in which they were distilled or from the distillers warehouse except on payment of duty: Provided that spirits intended for home use shall be warehoused by the distiller for a period of three years prior to delivery.
(2) Except as permitted by the Commissioner all spirits delivered in accordance with paragraph (1) shall be accompanied by an approved removal permit in Form E.
8 and shall be subject to such limitations and conditions as may be specified in that permit.
(3) The distiller shall give written notice in an approved form to the proper officer before any spirits are delivered in accordance with this regulation, and shall attach to the notice any removal permit or other document which may be required by these Regulations to cover that delivery.
(4) Deliveries in accordance with this regulation shall only be made in casks or containers or by other means approved by the Commissioner and secured to his satisfaction.
(5) The Commissioner may limit the hours during which deliveries may be made in accordance with this regulation.
(6) A distiller shall submit to the proper officer the payment for the spirit delivered from his warehouse together with (a) a monthly excise record in the form approved by the Commissioner; and (b) a monthly record of production.
[L.N.
48/2004, s.
12, L.N.
85/2008, s.
13.] 180.
Racking of spirits A distiller shall comply with the following provisions when first racking spirits from receivers or vats into casks or containers (excluding containers attached to and forming parts of vehicles) to be used for deliveries in accordance with regulation 179 (a) he shall before the spirits are racked give notice thereof in writing to the proper officer; (b) he shall not, except with the permission of the Commissioner, reduce spirits with water unless the reduction takes place prior to or at the time of (i) their removal from the warehouse vat for immediate delivery; or (ii) their first racking into cask; (c) he shall cause to be legibly cut, branded or painted with oil paint on the outside of each end of every cask (i) the distillers name; (ii) the name of the distillery or place; (iii) the mark and number of the cask; (iv) the number of litres the cask is capable of containing, and if that number is less than three hundred and fifty the quarters of a litre of capacity above the number of entire litres; and (v) the year in which it is warehoused; (d) he shall cause to be consecutively numbered all the casks warehoused in any one year, beginning with number one in that year; 1139 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (e) he shall arrange the casks in the warehouse so that the marks thereon are at all times easily visible.
181.
Control applied to distillers warehouse The Commissioner may specify (a) the type and description of vessels and other containers which may be used in a distillers warehouse; (b) such conditions as he may consider necessary to ensure proper excise control in respect of operations in a distillers warehouse; (c) conditions for, and limitations in respect of, the dilution of spirits, and the distiller shall immediately comply with any such specification.
182.
Distiller to empty worm tubs, etc., for examination At any time when distillation is not in process the distiller shall, if so required by the proper officer, draw off the water from the worm tubs or refrigerators and these vessels shall remain empty until the officer completes his examination of the spirits pipes therein.
183.
Removal of spirits to another distillery Except with the permission of the Commissioner upon his being satisfied as to the necessity, and subject to such conditions as he may impose, a distiller shall not remove spirits from his distillers warehouse to another distillery.
184.
Prohibition of return of spirits to distillery (1) Except with the permission of the Commissioner and in accordance with any conditions which he may impose, no spirits delivered in accordance with regulation 179 shall be returned to the distillery in which they were manufactured or any other distillery.
(2) Except as provided in subparagraph (1) a distiller shall not have on, bring to or store in his entered distillery premises or distillers warehouse any spirits which he has not himself distilled or on which any duties of customs have been paid.
(3) Spirits for home use or rectification or compounded by a rectifier on which excise duty has been paid or secured shall forthwith be removed from the entered distillery premises or distillers warehouse.
185.
Application of certain regulations to spirits manufactured other than by distillation of a fermented liquor Regulations 161 to 184, except in so far as they apply from the nature or context thereof only to the manufacture of spirits by distillation of a fermented liquor, shall apply to the manufacture of spirits by any process.
Rectifiers 186.
Restrictions on rectifier (1) A rectifier shall not rectify or compound any spirit except spirit whose duties has been paid.
(2) A rectifier who is also a distiller shall not rectify or compound any spirits except spirits which he has distilled in his distillery.
(3) A rectifier shall not receive or have in his rectifying premises any methylated spirits or any materials capable of being distilled into feints or spirits.
[L.N.
100/2007, s.
3.] [Issue 1] 1140 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 187.
Rectifier ceasing to carry on trade (1) A rectifier shall not cease to carry on the trade of rectifier until he has first notified the Commissioner in writing.
(2) Where any person notifies the Commissioner of his intention to cease carrying on the trade of rectifier, he shall at his own expense (a) dismantle and dispose of any still or other equipment used for rectification, or any part thereof, in accordance with the directions of the Commissioner; and (b) dispose of any spirits on his premises in accordance with the directions of the Commissioner.
188.
Marking of casks and containers (1) Every rectifier shall legibly cut, brand or paint with oil colour on both ends of every movable cask or other container used in his premises for keeping or for the delivery of spirits, keep so cut, branded or painted (a) his name; (b) the place where the rectified or compounded spirit is kept, or from where it is delivered; and (c) the nature and quantity of the contents: Provided that the Commissioner may permit different markings in the case of rectified or compounded spirits delivered in bottles.
(2) Deleted by L.N.
85/2008, s.
14.
[L.N.
172/2006, s.
2, L.N.
85/2008, s.
14.] 188A and 188B.
Deleted by L.N.
85/2008, ss.
15 and 16.
[L.N.
172/2006, L.N.
85/2008.] 189.
Locking of still or steam pipe The furnace door of every still, and the cock on every steam pipe, shall be kept locked when the still is not in use.
190.
Unlocking of still When a rectifier desires to have the furnace door or steam pipe of a still unlocked he shall give the proper officer not less than twelve hours previous written notice specifying the still and the day and hour when he wishes to have the door or pipe unlocked.
191.
Further notice of readiness for locking of still If the still is not charged and ready to be locked within one hour of the time stated in the notice the rectifier shall give another notice to the proper officer specifying the time when it will be so charged and ready.
192.
Charging of still A rectifier shall, before beginning to draw off rectified spirit from a still, charge the still in the proportion of not less than seven parts in ten of the whole quantity which the still, including the head, is capable of containing and shall keep the still so charged until he begins to draw off rectified spirits therefrom.
193.
Time within which still to be worked off Every still shall be worked off within sixteen hours from the time when the officer takes the gauge thereof.
1141 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 194.
Restrictions on working of still (1) A rectifier shall not allow his still to be worked until the officer has examined the nature of its contents and has secured the still by locking the still fastenings.
(2) A rectifier shall permit the charge and discharge cock of every still used by him to be locked by the officer, and to be kept so locked whilst the still is at work.
195.
Hours when still not to be used Except with the written permission of the proper officer, a rectifier shall not use a still between twelve noon on a Saturday and eight oclock in the morning of the following Monday.
196.
Rectifier to permit officer to sample contents of still A rectifier shall allow a proper officer to take a sample of the contents of any still before it has begun to work, or after it has ceased working, and of the contents of any cask, vessel or utensil.
197.
Conditions governing receipt of spirits (1) A rectifier shall on receipt of any spirits give notice thereof to the proper officer and deliver to him the permit (when required) received with the spirits.
(2) A rectifier shall not, unless the proper officer has taken account of the spirits so received, break bulk or draw off any part of the spirits or add water or anything thereto, or in any respect alter them, or trap, open, alter or change any container containing the spirits.
198.
Notice of intention to deposit spirits in bonded warehouse A rectifier who intends to deposit in a bonded warehouse any spirits rectified or compounded by him shall give to the proper officer at least twelve hours written notice in an approved form specifying the time at which and the place from which he intends to remove the spirits to the warehouse and giving such particulars of the spirits as the Commissioner may require, and he shall produce the spirits to the officer for examination at the time and place specified in the notice.
199.
Rectifier to permit officer to take account of spirits in stock; stock book, (1) A rectifier shall at any time permit an officer to take an account of all spirits in his stock.
(2) If a still is at work when an account of the stock is taken by an officer all spirits produced from the charge of the still shall be kept apart from the remainder of the stock until the account has been completed.
(3) When the strength of any spirits forming part of the stock of a rectifier cannot be ascertained without distillation, the rectifier shall, on request by the officer, cause the true quantity and strength of the spirits to be legibly marked on the outside of the vessel containing them, and to be kept so marked until the spirits are removed therefrom.
(4) A rectifier shall post up and balance his stock account on each occasion when the officer takes stock.
200.
Power of Commissioner to specify vessels, etc., to ensure excise control and records to be kept The Commissioner may specify (a) the type and description of vessels and other containers which may be used by a rectifier; [Issue 1] 1142 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (b) such containers as he may consider necessary to ensure proper excise control in respect of operations on a rectifiers premises; and (c) the records to be kept by a rectifier in respect of his operations, and the rectifier shall immediately comply with any such specification.
Denaturers 201.
Restrictions on spirits for denaturing (1) A distiller who is also a denaturer shall not receive spirits for denaturing except from his own distillery or distillers warehouse and shall not receive any denatured spirits not denatured at his entered denaturing premises.
(2) A denaturer who is not a distiller shall not denature any spirits except spirits distilled in Kenya.
202.
Denaturer ceasing to carry on trade (1) A denaturer shall not cease to carry on the trade of denaturer until he has first notified the Commissioner in writing.
(2) Where any person notifies the Commissioner of his intention to cease carrying on the trade of denaturer he shall, at his own expense (a) dismantle and dispose of any vats or other appliances used for denaturing, or any part thereof, in accordance with the directions of the Commissioner; and (b) dispose of any spirits and denatured spirits on his premises in accordance with the directions of the Commissioner.
203.
Substances and formula for denaturing Spirits shall be denatured only by the mixing therewith of the substances (in these regulations referred to as denaturants) set out in the Third Schedule and in accordance with the appropriate formula therein set out.
204.
Denaturants to conform to conditions The denaturants used in manufacturing denatured spirits shall, unless the Commissioner otherwise permits, conform to the conditions in the Fourth Schedule.
205.
Mixing rooms (1) A denaturer shall mix spirits with the prescribed denaturants only in an approved mixing room.
(2) Save as permitted by the Commissioner and subject to such conditions as he sees fit to impose, no person shall take into or keep in any mixing room approved for denaturing any substance other than spirits for denaturing, denatured spirits or denaturants, but water intended for use in reducing denatured spirits may be taken in as and when it is required for that purpose.
(3) A mixing room shall contain one or more fixed mixing vats, each of a capacity not less than two thousand five hundred litres, and shall be ventilated, lighted and equipped with means for taking account of spirits, to the satisfaction of the Commissioner.
206.
Store rooms A denaturer shall provide, in convenient proximity to the denaturing plant but separate from the mixing room, an approved store room or compartment to be used solely for the storage of denaturants and marked as being used for that purpose, which he shall not 1143 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] allow to be opened before eight oclock in the morning nor after five oclock in the afternoon, and in which he shall provide means to the satisfaction of the Commissioner for taking account of the denaturants.
207.
Conveying of spirits for denaturing (1) Spirits for denaturing shall be conveyed to the premises where they are to be denatured under bond in such amount and subject to such conditions as may be prescribed, but no bond shall be required where spirits are removed, in the presence of an officer, from a distillery or distillers warehouse for denaturing on the distillery premises.
(2) Spirits intended for denaturing may be removed from a distillery or distillers warehouse to a denaturers premises by tank wagon or pipe line, approved by the Commissioner, and means shall in every case be provided to the Commissioners satisfaction for taking an account of spirits conveyed in the tank wagon or pipe line.
208.
Interference with spirits conveyed for denaturing No person shall in any way interfere with or alter any spirits in the casks or drums or other receptacles in which they have been conveyed to the premises where they are to be denatured until the proper officer has taken account of them.
209.
Placing of spirits in vat or tank A denaturer shall not place any spirits in a vat or tank which already contains any liquid or matter other than a prescribed denaturant.
210.
Approval of proper officer to denaturing operation (1) A denaturer shall, before giving to the proper officer notice to attend to take an account of spirits, obtain the approval of the officer of the denaturants which are to be used in the denaturing of the spirits.
(2) A denaturer shall allow the proper officer to take samples of the denaturants.
(3) Before a denaturer denatures any spirits he shall give to the proper officer notice to attend for the purpose of taking an account of the spirits and deliver to him the permit (when required) which accompanied the spirits.
(4) A denaturer shall not begin to denature the spirits until the officer has taken the account, shall begin to denature immediately thereafter, and shall complete the denaturing with all reasonable speed.
211.
Placing of denaturants in mixing vat Before any spirits are placed in the mixing vat a denaturer shall place therein such part of the prescribed quantities of denaturants as the proper officer may require, and shall subsequently add the remainder of the prescribed denaturants and mix them with the spirits in the presence of, and to the satisfaction of, the officer.
212.
Prohibition on adding substances other than denaturants A denaturer shall not add to or mix with any spirits or denatured spirits any substance except denaturants in accordance with these Regulations, but water may be added to denatured spirits so long as it does not reduce the strength thereof below sixty degrees over proof.
213.
Storage of denaturants Denaturants received into the approved store room or compartment for denaturants shall be placed immediately in the proper vats or other receptacles and the denaturants shall be dealt with and the vats and receptacles shall be secured in such manner as the proper officer may direct.
[Issue 1] 1144 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 214.
Account of spirits to be kept by denaturer (1) A denaturer shall keep daily accounts in an approved form of all spirits and denatured spirits received or manufactured by him and of the disposal thereof.
(2) A denaturer shall keep the accounts at his premises and keep them open for inspection by the proper officer at all reasonable times, shall allow the officer to make copies thereof and take extracts therefrom, and shall post up and balance the accounts on each occasion when the officer takes stock and at any other time if the officer so requires.
Stills 215.
Permission to keep or use stills (1) Application for permission under section 103 of the Act to keep or use a still shall be made to the Commissioner in Form E.
10, and the Commissioner may grant the application subject to such conditions as he sees fit.
(2) Every person (other than a person who wishes to make or keep stills solely for the purpose of sale) who makes application for permission to keep or use a still, shall furnish to the Commissioner with his application such particulars as the Commissioner may require of (a) the still, including drawings thereof; (b) the premises on which it is to be kept; and (c) the purpose for which it is to be kept or used.
[L.N.
85/2008, s.
17.
216.
Disposal of stills A person permitted to keep or use a still without licence shall not dispose of the still except with the permission and in accordance with the directions of the Commissioner.
217.
Glass flasks and containers Nothing in regulations 215 and 216 shall apply to glass flasks and glass condensers which in the opinion of the Commissioner are of a kind intended to be used solely for ordinary laboratory processes.
Ascertainment of the Strength of Spirits 218.
Strength of spirits (1) The strength of spirits may be ascertained (a) by means of Sykes hydrometer and its associated table marked Table I (Spirits) of the deposited Tables (Series One); or (b) by means of Sykes A hydrometer or Sykes B hydrometer, where the latter is used with its poise attached, and the associated table marked Table II (Spirits) of the deposited Tables (Series One); or (c) by means of Sykes B hydrometer, where used without its poise, and by means of the associated table marked Table V (Spirits) of the deposited Tables (Series One); or (d) by the following means (i) the gravity shall be determined, and the strength of the spirits shall be taken to be the per centage of proof spirit corresponding in Table I of the deposited Tables (Series Two); (ii) if for the purpose of determining the gravity of any spirits the spirits are subjected to dilution with distilled water, Table II, Table III or 1145 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Table IV of the deposited Tables (Series Two) shall be substituted for Table I according as the dilution is to two, three or four times the original volume of the spirits; (iii) where the gravity of any spirits determined under subparagraph (i) or (ii) falls between any two consecutive numbers appearing in column I of any of the Tables, an amount bearing the same proportion to the difference between the two numbers in column II corresponding to the two numbers in column I, as the difference between the gravity so determined and the lesser of the two numbers in column I bears to the difference between the two numbers in column I, shall be deducted from the greater of the two numbers in column II, and the amount so determined shall be deemed to be the strength of the spirits; or (e) by the following means (i) the specific gravity at 80/80 Fahrenheit shall be determined, and the strength of the spirits shall be taken to be the corresponding per centage of proof spirits in the deposited Tables (Series Three); (ii) where the specific gravity of 80/80 Fahrenheit of any spirits determined under subparagraph (i) falls between any two consecutive numbers appearing in column I of the last-mentioned tables, the procedure described in subparagraph (d)(iii) shall be followed, except that where in that subparagraph gravity is mentioned specific gravity at 80/80 Fahrenheit shall be substituted.
(2) Where the spirits contain any substance other than ethyl alcohol and water the Commissioner may, if he sees fit, either (a) remove from the spirits any such substances to the extent which he considers necessary by distillation or such other process as he may direct and may, after the addition of water to replace the quantity so removed, ascertain the strength of the spirits by any means authorized under this head; or (b) treat the spirits as though they contained ethyl alcohol and water only.
219.
Ascertainment by weight, measure of gauge (1) The volume of spirits contained in any container may be ascertained for any purpose by weight, measure or gauge as the Commissioner may direct.
(2) Where the Commissioner under paragraph (1) directs ascertainment by weighing, the volume shall be calculated (a) by means of Sykes hydrometer and the associated table, marked Table III of the deposited Tables (Series One); or (b) by means of Sykes A hydrometer, or Sykes B hydrometer where the latter is used with its poise attached, and the associated table marked Table IV of the deposited Tables (Series One); or (c) by means of Sykes B hydrometer, where used without its poise, and by means of the associated table marked Table VI of the deposited Tables (Series One).
220.
Interpretation and application to denatured spirits and fermented liquor (1) In regulations 218 and 219 deposited Tables (Series One) means certain tables signed by the Commissioner and deposited in his office; [Issue 1] 1146 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] deposited Tables (Series Two) means certain tables signed and deposited as aforesaid entitled Tables showing the relation between the specific gravity of spirits at 60/60 Fahrenheit and the per centage of alcohol by weight and by volume with the corresponding per centage of proof spirits; deposited Tables (Series Three) means certain tables signed and deposited as aforesaid entitled Tables showing the relation between the specific gravity of spirits at 80/80 Fahrenheit, the corresponding per centage of alcohol by weight.
(2) Regulations 218 and 219 shall apply to denatured spirits and to any fermented liquor as they apply to spirits.
PART XII DUTIES Payment 221.
Payment of duties (1) Duties shall be paid at the custom house or at such other place as the Commissioner may direct.
(2) Credit notes showing that the amount of duty has been paid into a bank to the credit of the customs and cheques which have been certified by a bank or in respect of which a standing bank guarantee has been lodged with the customs may be accepted in payment of duty.
(3) The Commissioner may authorize payment of duty through electronic transfer of funds in such manner as he may prescribe.
[L.N.
91/2002, s.
10.] Goods Imported for a Temporary Use or Purpose 222.
Goods imported for temporary use (1) The provisions of section 143 of the Act shall apply to the following (a) commercial travellers samples; (b) goods, including stage properties, imported for local exhibition or entertainment; (c) goods imported solely for renovation or repair; (d) touring propaganda material not otherwise prohibited; (e) any vehicles and goods of a kind described in regulation 224; (f) any vehicles and goods of a kind described in regulation 225; (g) such other goods, and subject to such conditions, as the Commissioner may allow: Provided that (a) the goods covered under this regulation shall not include cinematograph films, other than films of a maximum width of 16 millimetres and a maximum length of 500 metres imported for free exhibition for the sole purpose of promoting travel in the country therein depicted; and (b) where the goods consist of filming equipment of a non-consumable nature, the non-refundable fee payable under subsection (2) of that section shall be one per cent ad valorem or thirty thousand shillings, whichever is the less.
1147 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) Where any road vehicle or goods are not re-exported within the period of one year, the vehicle or goods shall be liable to duty as from the date of first importation and no reduction in value shall be allowed in respect of depreciation due to any post-importation wear and tear or damage.
(3) For the purpose of this regulation commercial traveller means a person who satisfies the proper officer that he is soliciting orders for merchandise on behalf of a business house established outside Kenya.
[L.N.
227/1984, s.
19, L.N.
338/1995, s.
2.] 223.
Commercial travellers samples and goods imported for temporary use (1) Any person who desires to import any goods of a kind described in subparagraphs (a), (b), (c), (d) and (g) of regulation 222(1) shall make application to the proper officer in Form C.43 and Form C.63 in duplicate and shall state therein (a) the full particulars of the goods imported, specifying the nature thereof and any further particulars necessary for the purpose of identification; (b) the approximate date on which, and the port at which, the goods will be re- exported.
(2) If the goods are to be re-exported at a port other than the port of importation the application shall be made in triplicate.
(3) If the proper officer so requires, invoices or other documentary evidence of value shall be produced and attached to the application and retained by the officer.
(4) The importer shall deposit a sufficient amount to cover the duty on the goods, or shall furnish security thereof in Form CB.
10, at the election of the proper officer.
(5) Before the deposit is refunded or the security cancelled the following conditions shall be observed (a) the goods shall be re-exported within a period of twelve months from the date of importation; (b) the owner shall give due notice to the proper officer at the port of re- exportation of his intention to re-export the goods and shall deliver to the proper officer the duplicate copy of the application issued to him at the port of importation.
[L.N.
252/1991, s.
11, L.N.
6/1999, s.
15.] 224.
Temporary importation of vehicles, etc.
(1) If any person who is usually resident outside Kenya and who intends to make only a temporary stay therein imports (a) any road vehicle, including trailers, or cycles with or without engines, and their accessories, for his use during the visit; or (b) any goods intended for his use, convenience or comfort while in Kenya but not intended to go into home use in Kenya; or (c) any road vehicle, including trailers, designed for the transport of persons for remuneration or for the industrial or commercial transport of goods, and complies with the conditions contained in paragraph (6), those vehicles and goods shall be granted temporary free admission subject to re-exportation.
(2) Subject to paragraphs (3) and (4), the vehicle and goods shall be re-exported within a period of twelve months from the date of importation unless the person can establish to the satisfaction of the proper officer that he is prevented from doing so by force majeure.
[Issue 1] 1148 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (3) Where a vehicle which has been temporarily admitted cannot be re-exported as the result of a seizure, other than an attachment made at the suit of a private person, the period specified in paragraph (2) shall be suspended for the duration of the seizure.
(4) The re-exportation of a badly damaged vehicle shall not be required in the case of a duly authenticated accident if the vehicle is either subjected to the duty to which it is liable or is abandoned free of all expenses to the customs or destroyed at the expense of the parties concerned, as the proper officer may require.
(5) No reduction in value shall be allowed in respect of any depreciation due to any post importation wear and tear or damage.
(6) Any person importing a vehicle or goods under the provisions of this regulation shall (a) at the time and place of importation produce to the proper officer the temporary importation papers (Carnet de Passage en Douane, Pass Sheet or other similar importation documents) issued under the guarantee of an authorized association in respect of the vehicle or goods; and (b) satisfy the proper officer that the vehicle and goods correspond in all respects with the description in the temporary importation papers; (c) before re-exportation produce the papers and satisfy the proper officer that the vehicle and goods correspond with the description therein; (d) re-export the vehicle and goods during the validity of the papers; and (e) in the case of vehicles specified in subparagraph (c) of paragraph (1) the person shall satisfy the Commissioner that (i) his principal place of business is outside Kenya; (ii) the vehicle is registered outside Kenya; (iii) the vehicle is owned and operated by a person whose principal place of business is outside Kenya; (iv) the importation is taking place in the course of a journey which has begun and will end outside Kenya; and (v) the purpose of the journey is to use the vehicle for the transport of persons for remuneration or for the industrial or commercial transport of goods from or to a place outside Kenya.
(7) A guaranteeing association shall be allowed a period of one year as from the notification of the non-discharge of the temporary importation papers, which notification shall be made within five years of the expiry of the validity of the papers, in which to furnish proof of the re-exportation of the vehicle or goods; and if proof is not furnished within the time allowed the guaranteeing association shall forthwith pay the duty payable; and that payment shall not be refundable after a period of one year from the date of the payment.
[L.N.
227/1984, s.
20.] 225.
Procedure when temporary importation papers are not produced (1) If any person who is usually resident outside Kenya and who intends to make only a temporary stay therein imports (a) any road vehicle, including trailers, or cycles with or without engines, and their accessories, for use during his visit; or (b) any goods intended for his use, convenience or comfort while in Kenya but not intended to go into home use in Kenya; or 1149 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (c) any road vehicle, including trailers, designed for the transport of persons for remuneration or for the industrial or commercial transport of goods, and does not produce temporary importation papers (Carnet de Passage en Douane, Pass Sheet or other similar importation documents), the vehicle and goods shall be granted temporary free admission subject to compliance with the condition contained in paragraph (2).
(2) Any person importing a vehicle or goods under the provisions of this regulation shall (a) at the time and place of importation deposit with the proper officer, or furnish security for the payment of, a sum equal to the duty chargeable on the vehicle and goods; (b) deliver to the proper officer a claim in Form C.
44 in duplicate for temporary exemption; (c) re-export the vehicle and goods within a period of twelve months from the date of importation; and (d) in the case of vehicles specified in subparagraph (c) of paragraph (1) the person shall satisfy the Commissioner that (i) his principal place of business is outside Kenya; (ii) the vehicle is registered outside Kenya; (iii) the vehicle is owned and operated by a person whose principal place of business is outside Kenya; (iv) the importation is taking place in the course of a journey which has begun and will end outside Kenya; and (v) the purpose of the journey is to use the vehicle for the transport of persons for remuneration or for the industrial or commercial transport of goods from or to a place outside Kenya.
(3) One copy of the form signed and stamped by the proper officer shall be returned to the importer who shall, on re-exportation of the vehicle and goods, declare them on Part II of the form and deliver it to the proper officer at the place of re-exportation.
(4) If the officer is satisfied that the vehicle and goods declared for re-exportation correspond in all particulars with the description in the form, and that they will be re- exported forthwith, the amount deposited shall be repaid to the importer who shall give a receipt to the proper officer.
[L.N.
227/1984, s.
21.] (5) Deleted by L.N.
227/1984, s.
21.
225A.
Vehicles from Uganda, Tanzania, Sudan, Somalia, Ethiopia or any other country with which Kenya has bilateral agreement Notwithstanding the provisions of regulations 224 and 225, where (a) a person who is resident in Uganda, Tanzania, Sudan, Somalia or Ethiopia and intends to make a temporary stay in Kenya not exceeding three months and wishes to import a road vehicle; or (b) an owner of a passenger or goods carrying vehicle which is registered outside Kenya, satisfies the proper officer that (i) his principal place of business is outside Kenya in a country (herein after called that country) with which Kenya has a reciprocal bilateral agreement on road transportation; (ii) the vehicle is registered in that country; (iii) the vehicle is owned and operated by the person whose principal place of business is in that country; and [Issue 1] 1150 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (iv) the purpose of the journey is to use the vehicle for the transport of persons or goods for remuneration or otherwise from or to a place in that country to or from Kenya; or (c) an owner of a vehicle carrying relief personnel, medical equipment or relief supplies wishes to bring in his vehicle, the proper officer may allow importation of such vehicle, without the production of temporary importation papers (Carnet de Passage en Douane, Pass Sheet or other similar importation documents) and without making a deposit as required by regulation 225 if that person (i) at the time and port or place of importation makes and delivers to the proper officer two copies of a declaration in the Form No.
C.44A one of which shall be duly signed and stamped and returned to the importer; (ii) at the time and port or place of exportation produces the vehicle to the proper officer and delivers to the officer the importers copy of the declaration in the Form No.
C.44A; (iii) exports the vehicle within fourteen days or such further period not exceeding three months as the proper officer may allow, from the date of importation; (iv) and in respect of goods, complies with conditions relating to importation by overland routes including provisions contained in regulation 27.
[L.N.
227/1984, s.
22, L.N.
236/1988, s.
2.] 226.
Restrictions on user of vehicles temporarily imported No road vehicle imported into Kenya under regulation 224, 225 or 225A shall be (a) lent, sold, pledged, hired, given away, exchanged or otherwise disposed of without the prior permission of the proper officer; or (b) except in the case of importation under regulation 224(1)(c) or 225(1)(c), 225A(b) used within Kenya for the transport of persons or goods for remuneration.
[L.N.
227/1984, s.
23.] Payments of, and Security for, Excise Duty on Spirits 227.
Remittance of excise duty on spirits and declaration (1) In respect of spirits delivered for home use or rectifying or compounding by a rectifier on payment of duty, the distiller or rectifier shall, together with a remittance for the amount of duty, deliver to the proper officer a declaration in Form E.
8 in duplicate.
(2) In respect of spirits delivered for removal without payment of duty to a rectifiers warehouse, the distiller shall deliver in duplicate to the proper officer, together with such security in Form EBS as the Commissioner may require, a declaration in Form E.
8.
[L.N.
85/2008, s.
18.] 228.
Secured gross accounts A distiller or rectifier may, if he so desires, pay duty by means of a secured gross payment account.
1151 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 229.
Delivery of spirits without payment of duty In respect of spirits delivered without payment of duty in accordance with any written law the distiller shall deliver in duplicate to the proper officer together with such security in Form EBS as the Commissioner may require for the proper delivery of the spirits, a declaration in Form E.
8.
[L.N.
85/2008, s.
19.] 230.
Delivery of spirits for denaturing In respect of spirits delivered for denaturing, the distiller shall deliver in duplicate to the proper officer together with such security in Form EBS as the Commissioner may require, a declaration in Form E.
8.
[L.N.
85/2008, s.
20.] Drawback, Remission, Rebate and Refund of Import Duty, Suspended Duty and Dumping Duty 231.
Basis of drawback Drawback shall be payable according to the actual quantity of goods re-exported, or shipped for use as stores, or used as prescribed, as the case may be.
232.
Conditions granting drawback It shall be a condition for the granting of any drawback that (a) the goods are not prohibited by any law from being re-exported or put on board any aircraft or vessel for use as stores; (b) perfect entry of the goods has been made and the relative invoice deposited with the proper officer.
233.
When drawback is not payable Drawback shall not be allowed on any goods (a) unless the person claiming drawback enters the goods for re-exportation, or shipment for use as stores, in Form C.
45 and Form C.
63 in quadruplicate at the port of re-exportation and submits within twelve months of the date of re-exportation a drawback debenture in Form C.
46 in duplicate; (b) unless a bond in Form CB.
4 or CB.
5, as the case may be, for the due re- exportation, or shipment for use as stores, is given, if the proper officer so requires, by the person claiming drawback; (c) Unless (i) the goods are re-exported in their original packages in which they were imported; or (ii) the contents were unpacked and repacked in other packages by authority and under supervision of an officer; or (iii) in the case of machines and machinery, they were found defective before or after installation and upon testing or use for a period not exceeding three months from the date of payment of duty, or such further period as the Commissioner may allow and have subsequently been re-exported or destroyed under supervision of an officer: Provided that in the case of unexposed cinematograph film, petroleum imported in bulk and leaf tobacco imported and used in the [Issue 1] 1152 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] manufacture locally of tobacco, cigars or cigarettes the repacking and payment of drawback may be allowed under such conditions as the Commissioner may impose; (d) unless the proper officer is satisfied that the goods are identical with the particulars thereof contained in the entries, invoices and other documents relating thereto; (e) which are damaged or spoilt; (f) which after importation were used, save as provided for in subparagraph (c), within Kenya; (g) unless the goods are produced to the proper officer for examination at the approved place of examination prior to re-exportation and also, if required, on board the aircraft or vessel on which they are to be re-exported or used as stores; (h) unless the goods are conveyed direct and without delay from the place of examination to the aircraft or vessel in which they are to be re-exported or shipped for use as stores, or in case of goods re-exported overland, to the port or re-exportation nearest to the frontier: Provided that the proper officer may allow any goods to remain in official custody for a reasonable time at the risk and expense of the exporter, in which case drawback shall not be allowed unless the goods are thereafter conveyed direct and without delay to the aircraft or vessel or port or place; (i) unless the goods are re-exported or shipped for use as stores within twelve months from the date of the payment of duty and the proper officer has certified on the re-export entry that the goods have been re-exported or shipped for use as stores; (j) unless the person claiming drawback on the goods entered for re- exportation produces, if required, within the time allowed by the proper officer a certificate in respect of the landing of the goods from the competent authority at the port or place of discharge.
[L.N.
227/1984, s.
24, L.N.
252/1991, s.
12, L.N.
6/1999, s.
16.] 234.
Remission or refund of duty on abandoned goods Where, in accordance with section 12 of the Act, the owner of goods subject to customs control wishes to abandon them to the customs, he shall apply to the Commissioner in writing.
[L.N.
227/1984, s.
25, Act No.
9 of 2000, s.
15.] 234A.
Remission on official aid funded projects Where, under section 138(2)(g) of the Act, remission is sought in respect of an official aid funded project executed by a contractor other than an official aid funding agency, such contractor shall furnish to the Commissioner, a security bond in Form CB.16.
[L.N.
120/1996, s.
5, L.N.
99/1997, s.
11, L.N.
66/2000, s.
11.] 234B.
Maintenance, inspection, etc., of remission records (1) Where remission has been granted in accordance with section 138(1) of the Act to the persons specified in the Seventh Schedule, the Commission shall maintain a record of such remission and shall make inspections from time to time to verify that the goods are used by the person to whom remission has been granted.
(2) Where it is found that the goods are used in a manner inconsistent with the purpose for which the remission was granted, the duty so remitted shall become payable in accordance with the provisions of section 155(1) of the Act.
[L.N.
66/2000, s.
12.] 1153 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 235.
Remission of duty on goods lost or destroyed by accident Where, in accordance with section 144 of the Act, any person claims a remission of duty on any goods lost or destroyed by accident, he shall apply therefor in writing to the proper officer and submit proof of the loss or destruction in such form and manner as the proper officer may require.
236.
Rebate of duty on damaged goods Where, in accordance with section 148 of the Act, any person claims a rebate of the duty payable on any imported goods damaged before the goods are delivered out of customs control, he shall submit to the proper officer an application for rebate in Form C.
48 in duplicate, together with such evidence as the proper officer may require that the carrier or insurer of the goods has made an allowance to him in respect of the damage and of the amount of that allowance.
237.
Refund where goods returned to seller (1) Where, in accordance with section 147 of the Act, the owner of any goods wishes to return them to the seller, he shall notify the proper officer accordingly and submit such evidence as the proper officer may require that the goods are not in accordance with the contract of sale or that the goods were damaged before they were delivered out of customs control.
(2) A refund shall not be allowed on any goods (a) unless the person claiming refund enters the goods for re-exportation in Form C.
45 and Form C.
63 in quadruplicate at the port of re-exportation and submits within twelve months of the date of the payment of duty a drawback debenture in Form C.
46 in duplicate; (b) unless a bond in Form CB.
4 for the due re-exportation is given, if the proper officer so requires, by the person claiming refund; (c) unless the goods are repacked for re-exportation by authority and under supervision of an officer; (d) unless the proper officer is satisfied that the goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract; (e) which have been damaged after having been delivered out of customs control; (f) which after importation were used, save as provided for in subparagraph (c), or exposed for sale, within Kenya; (g) unless the goods are produced to the proper officer for examination and also, if required, at the approved place of examination prior to re-exportation and on board the aircraft or vessel on which they are to be re-exported; (h) unless the goods are conveyed direct and without delay from the place of examination to the aircraft or vessel in which they are to be re-exported or, in the case of goods re-exported overland, to the port of re-exportation nearest to the frontier: Provided that the proper officer may allow any goods to remain in official custody for a reasonable time at the risk and expense of the exporter, in which case refund shall not be allowed unless the goods are thereafter conveyed direct and without delay to the aircraft or vessel or port; (i) unless the goods are re-exported within twelve months from the date of the payment of duty; [Issue 1] 1154 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (j) unless the proper officer certifies on the re-export entry that the goods have been re-exported; (k) unless the person claiming refund on the goods entered for re-exportation produces, if required, within the time allowed by the proper officer, a certificate in respect of the landing of the goods from the competent authority at the port or place of discharge.
[L.N.
6/1999, s.
17.] 238.
Refund of duty on damaged, pillaged, or destroyed goods Where, in accordance with section 146 of the Act, any person claims a refund of duty which has been paid on any goods which have been damaged or pillaged during the voyage, or damaged or destroyed while subject to customs control, he shall submit to the proper officer an application for refund in Form C.
48 in duplicate, and submit such proof of the damage, pillage or destruction as the proper officer may require.
239.
Refund of duty paid in error or overpaid and of deposit or cancellation of bond given as security (1) Any person claiming a refund of any duties which have been paid in error or shall submit to the proper officer at the place where the duty was paid an application therefor in Form C.
49 in duplicate, together with such evidence of overpayment as the officer shall require.
(2) Save as may be otherwise provided elsewhere in these Regulations, any person claiming a refund of any deposit or requesting cancellation of any bond given by way of security under the provisions of Part XII of the Act, shall submit to the proper officer at the place where the deposit was made or the security given, an application therefor in Form C.
36 in duplicate, together with such evidence of compliance with those provisions of the Act that necessitated payment of a deposit or the giving of security as the proper officer may require: Provided that, notwithstanding anything to the contrary contained in these Regulations, where the Commissioner is satisfied that the non-production of satisfactory proof of compliance in respect of any part of an undertaking given is due to circumstances beyond the control of the person entering into the undertaking, he may refund to that person so much of any deposit made as he thinks appropriate to that part of the undertaking in respect of which proof has been produced or release that person from the obligations of any bond in so far as it concerns that part.
[L.N.
227/1984, s.
26.] 240.
Refund of duty to registered user (1) An application for refund of duty by a registered user shall be made in duplicate in Form C.
49.
(2) No application for a refund of duty shall be accepted by the Commissioner from or on behalf of any person unless (a) that person has been registered as a registered user; (b) the application is presented with all the relevant documents relating to the importation of the goods within twelve months from the date of payment of duty, or within such further period not exceeding three years from the date of that payment as the Commissioner may authorize: Provided that the Commissioner shall only authorize an extended period during which refund may be claimed before the expiry of the current relative order; 1155 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (c) at the time of importation or clearance through customs of goods which he intends to claim a refund of duty he declares on the appropriate customs prescribed entry that (i) the goods have either been imported or purchased prior to clearance through the customs by him; (ii) the goods will be used solely by him for the purpose specified in the relative order; and (iii) it is his intention to claim a refund of duty in respect of the goods in accordance with the provisions of the Act; (d) the clearance or entry of the goods on importation or from a bonded warehouse has not been done prior to the effective date of the order.
(3) Any order subsequently made relative to the applicant shall specify a specific rate of refund of duty and the Commissioner shall make the refund on being satisfied that the goods have been dealt with in accordance with the terms of the order and the provisions of these Regulations.
240A.
Repealed by L.N.
91/2002.
[L.N.
435/1990, s.
2, L.N.
257/1992, s.
2, L.N.
225/1992, s.
2, L.N.
132/1993, s.
2, L.N.
146/1993, s.
6, L.N.
287/1993, s.
2, L.N.
191/1994, s.
2, L.N.
208/1995, s.
15, L.N.
120/1996, s.
6, L.N.
99/1997, s.
12, L.N.
69/1998, s.
7, L.N.
160/1998, s.
4, L.N.
6/1999, s.
18, L.N.
66/2000, s.
13, L.N.
115/2000, s.
2, L.N.
24/2001, s.
4, L.N.
91/2001, s.
10, L.N.
122/2001, s.
2, L.N.
11/2002, s.
2, L.N.
91/2002, s.
11.] Remission, Refund and Rebate of Excise Duty on Excisable Goods other than Spirits 241.
Remission, rebate or refund to privileged persons A claim for a remission or rebate of the duty charged or due or a refund of the duty paid on any excisable goods supplied by a licensee to a person entitled to those goods free or at a reduced rate of duty shall be made in duplicate in Form E.
9 and shall be accompanied by such documentary evidence of delivery to, or receipt by, the person so entitled as the proper officer may require.
[L.N.
85/2008, s.
21.] 242.
Excisable goods destroyed by fire or unavoidable cause (1) A remission of the duty charged or due, or a refund of the duty paid, on any excisable goods which have been destroyed by accidental fire or other unavoidable cause while in any building, room or place which has been entered in accordance with the Act and which is in the factory in which the goods were manufactured, shall not be allowed unless (a) while the destruction of the goods is taking place, or immediately thereafter, the licensee notifies the proper officer and within twenty-four hours of the destruction of the goods, or such further period as the proper officer may allow, furnishes him with the particulars in writing of the goods which were destroyed; (b) the licensee furnishes proof to the satisfaction of the proper officer of the quantity and value of the goods in respect of which a claim is made and, in the case of beer, of the original gravity of the beer, or in the case of blended or diluted beer, the proportions and original gravities of the beers of which the blend or dilution is composed; (c) the licensee retains for examination by the proper officer any residue or damaged portion of the goods in respect of which a claim is made.
[Issue 1] 1156 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (2) A claim for a remission or refund of excise duty shall be made in duplicate in Form E.
9 in the case of excisable goods other than beer or spirits, or in Form E.
17 in the case of beer.
[L.N.
85/2008, s.
22.] 243.
Excisable goods destroyed under supervision A claim for a remission of the duty charged or due, or a refund of the duty paid, on excisable goods which have been destroyed by the licensee under the supervision of a proper officer prior to their leaving any building, room or place which has been entered in accordance with the Act and which is in the factory in which the goods were manufactured shall be made in duplicate in Form E.
9.
[L.N.
85/2008, s.
23.] 244.
Remission or refund on exportation or shipment as stores (1) A claim for a remission of the duty charged or due, or a refund of the duty paid, on any excisable goods (other than beer or spirit) exported, or shipped for use as stores, shall not be allowed unless (a) prior to exportation, or shipment for use as stores, the goods are entered in quadruplicate in Form C.
29, or Form C.
45 and Form C.
63 in the case of tobacco, cigars or cigarettes which contain imported leaf tobacco, and the licensee gives notice thereon in writing of his intention to claim a remission or refund of duty on the goods entered in the export entry; (b) the undermentioned particulars are declared in the export entry (i) the place where the goods were manufactured; (ii) the date of manufacture; (iii) the amount of the remission or refund of excise duty claimed; and (iv) in the case of tobacco, cigars or cigarettes which contain imported leaf tobacco, the weight of the tobacco and the date on which the leaf was entered for home use; (c) the goods are produced to the proper officer before exportation or shipment for use as stores; (d) the quadruplicate copy of the export entry, duly certified by the proper officer that the goods have been exported, or shipped for use as stores, is attached to the claim for a remission or refund; (e) proof of landing at the port or place of destination declared in the export entry is produced to the proper officer if he so requires; (f) in respect of the goods on which a claim is made, proof to the satisfaction of the proper officer is produced that the full duty thereon has been charged or become due in the case of a claim for a remission or has been paid in the case of a claim for a refund.
(2) A claim for a remission of the duty charged or due, or a refund of the duty paid on beer exported, or shipped for use as stores, shall not be allowed unless (a) prior to exportation, or shipment for use as stores, the beer is entered in quadruplicate in Form C.
29 and the licensee gives notice thereon of his intention to claim a remission or refund of duty on the beer entered in the export entry; (b) the undermentioned particulars are declared in the export entry (i) the place where the beer was brewed; (ii) the date of brewing; 1157 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (iii) the original gravity of the beer or the particulars of blended or diluted beer; (iv) the date and place of bottling or packing; (v) the amount of the remission or refund of duty claimed; (c) the licensee complies with subparagraphs (c), (d), (e) and (f) of paragraph (1).
(3) A claim for a remission or refund of duty shall be made in duplicate in Form E.
9.
[L.N.
6/1999, s.
19, L.N.
85/2008, s.
24.] 244A.
Refund of excise duty on cigarettes, etc., deposited in bonded warehouse (1) A claim for a refund or rebate of the excise duty paid on any cigarettes or manufactured tobacco deposited in a bonded warehouse for exportation or shipment for use as stores for any aircraft or vessel shall not be allowed unless (a) the cigarettes or manufactured tobacco are dispatched directly to the bonded warehouse from the licensees stock room; (b) the cigarettes or manufactured tobacco are produced to the proper officer at the licensees stock room for examination prior to dispatch and are sealed and secured to his satisfaction; (c) the cigarettes or manufactured tobacco are produced to the proper officer at the bonded warehouse for examination and confirmation that the goods have not been tampered with; (d) the cigarettes or manufactured tobacco are entered for warehousing in Form E.
9 in quadruplicate and the licensee gives notice thereon of his intention to claim refund or rebate on the goods so entered; (e) the quadruplicate copy of the relevant warehousing entry duly certified as to receipt of the cigarettes or manufactured tobacco into the warehouse by the proper officer at the bonded warehouse is produced in support of the claim for refund or rebate which shall be in Form E.
9.
(2) Any cigarettes or manufactured tobacco so deposited shall be dealt with as warehoused goods and shall, unless otherwise permitted, be entered either for exportation or for use as stores for aircraft or vessels in accordance with the provisions of the Act.
[L.N.
107/1985, s.
2, L.N.
85/2008, s.
25.] 245.
Refund of duty on excisable goods other than spirits paid in error A claim for refund of excise duty paid in error on any excisable goods other than spirits shall be made in duplicate in Form E.
9.
[L.N.
85/2008, s.
26.] 246 to 249.
Revoked by L.N.
252/1991, s.13.
Remission, Refund and Rebate of Excise Duty on Spirits 250.
Remission of duty on spirits, etc., accidentally destroyed (1) A remission of the excise duty charged or due on any spirits or feints which have been destroyed by accidental fire or other unavoidable cause while in any building, room or place which has been entered in accordance with the Act shall not be allowed unless the claimant (a) while the destruction of the spirits or feints is taking place, or as soon as can be done thereafter, notifies the proper officer and within twenty-four hours of [Issue 1] 1158 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] the destruction of the spirits or feints, or such further period as the proper officer may allow, furnishes him with the particulars in writing of the spirits or feints which were destroyed; (b) furnishes proof to the satisfaction of the proper officer of the quantity, kind and strength of the spirits or feints in respect of which the claim is made; (c) retains for examination by the proper officer any remaining evidence of damage or destruction and any residue or damaged portion of the spirits or feints in respect of which the claim is made.
(2) A claim for remission of excise duty in such cases shall be in Form E.
9.
[L.N.
85/2008, s.
27.] 251.
Remission of duty when spirits.
etc., destroyed under supervision A claim for a remission of the excise duty due or charged on spirits or feints destroyed under the supervision of the proper officer in accordance with section 139 of the Act shall be made in Form E.
9.
[L.N.
85/2008, s.
28.] 252.
Remission of duty on spirits shipped as stores A claim for a remission of the excise duty charged or due on any spirits exported or shipped for use as stores shall not be allowed unless (a) the spirits are dispatched for exportation or shipment as stores from the distillery or rectifying premises where they were distilled or rectified or compounded; (b) the spirits are produced to the proper officer at the distillery or rectifying premises for examination prior to dispatch and are sealed and secured in containers to his satisfaction; (c) the spirits are accompanied by a removal permit in Form E.
8, signed by the proper officer at the distillery or rectifying premises, which shall be produced to the proper officer at the port of exportation or shipment as stores; (d) the spirits are produced together with the removal permit to the proper officer at the port of exportation or shipment as stores for examination; (e) prior to exportation or shipment as stores the spirits are entered in quadruplicate in Form C.
29 and Form C.
63 and the distiller or rectifier gives notice thereon of his intention to claim remission or refund of duty on the spirits entered in the export entry; (f) the distiller or rectifier declares on the export entry the place where the spirits were distilled or rectified or compounded, the period of distillation or rectification, the kind, quantity and strength of the spirits to be exported and the amount of the remission or refund of excise duty claimed; (g) if required to do so by the Commissioner, a landing certificate issued by the customs authorities in the country to which the spirits are exported is produced; (h) in the case of spirits in respect of which a remission of duty is to be claimed, bond security in Form EBS or cash deposit for the due removal and shipment thereof is given; (i) the quadruplicate of the relevant export entry duly certified as to shipment by the proper officer at the port of exportation or shipment as stores is produced in support of the claim for remission or refund which shall be in Form E.
9; 1159 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (j) in respect of the spirits in which a claim is made, proof to the satisfaction of the proper officer is produced that the full excise duty thereon has been charged or become due in the case of a remission or has been paid in the case of a claim for a refund.
[L.N.
6/1999, s.
20, L.N.
85/2008, s.
29.] 253.
Refund of duty on spirits deposited in bonded warehouse (1) A claim for a refund of the excise duty paid on any spirits, rectified or compounded, deposited in a bonded warehouse for exportation or shipment for use as stores for any aircraft or vessel shall not be allowed unless (a) the spirits are dispatched to the bonded warehouse from the rectifying premises where they were rectified or compounded; (b) the spirits are produced to the proper officer at the rectifying premises for examination prior to dispatch and are sealed and secured in containers to his satisfaction; (c) the spirits are produced to the proper officer at the bonded warehouse for examination; (d) the spirits are entered for warehousing in Form E.
8 in quadruplicate and the rectifier gives notice thereon of his intention to claim refund of duty on the spirits so entered; (e) the quadruplicate of the relevant warehousing entry duly certified as to receipt of the spirits into warehouse by the proper officer at the bonded warehouse is produced in support of the claim for refund which shall be in Form E.
9; (f) in respect of the spirits on which a claim is made, proof to the satisfaction of the proper officer is produced that the full excise duty thereon has been paid.
(2) Any spirits, rectified or compounded, so deposited shall be dealt with as warehoused goods and shall, unless otherwise permitted, be entered either for exportation or for use as stores for aircraft or vessels in accordance with the provisions of the Act.
[L.N.
85/2008, s.
30.] 254.
Refund of duty paid on spirits delivered duty free or at a reduced rate A claim for a remission of the excise duty charged or due on any spirits supplied to a person entitled to the spirits free of duty or at a reduced rate of duty shall be made in Form E.
9.
[L.N.
85/2008, s.
31.] 255.
Refund of duty paid in error on spirits A claim for a refund of excise duty paid in error on spirits shall be made in duplicate in Form E.
9.
[L.N.
85/2008, s.
32.] 256.
Marking of containers of spirits for export or shipment Where any spirits are distilled or rectified for exportation or shipment as stores and are subject to a remission of excise duty in accordance with the provisions of the Act, and they are packed in a container which has printed thereon a trade mark or description under which the spirits are offered for sale in Kenya, then that container shall, if the Commissioner so requires, be marked in a manner approved by the Commissioner which will enable the spirits to be distinguished from spirits offered for sale in Kenya.
[Issue 1] 1160 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Inspection of Books, etc.
257.
Inspection of books, etc.
Every person from whom any duty has been claimed or by whom any duty has been paid or by whom a claim for remission, rebate or refund of duty charged or paid has been made shall, on demand, allow any officer to inspect and take extracts from any of the books kept by him for the purpose of his business which the officer requires to take extracts from or to inspect for the purpose of satisfying himself as to the correctness of any statement made by the claimant in any declaration submitted to an officer.
PART XIII CUSTOMS AND EXCISE AGENTS 258.
Application for a licence (1) Notices inviting applications for a licence including (renewals) shall be given by the Commissioner by publication in such manner as he may deem fit.
(2) Subject to the Eighth Schedule to these Regulations and to paragraph (4) of this Regulation, an application for a licence as a customs and excise agent shall be made in Form C.50A and submitted to the proper officer together with non-refundable application fees for each application as follows (a) two hundred shillings in respect of applications for a new licence; and (b) fifty shillings in respect of a renewal of an expiring licence: Provided that (i) where a licence is not renewed for a period of one year, the applicant shall pay the full licence fee for the previous year; and (ii) where a licence is not renewed for a period of two years or more, the application shall be treated as new.
(2A) All applicants shall meet the conditions set out in the Eighth Schedule.
(3) All applications received by the proper officer under paragraph (2) shall be vetted by a committee constituted by the Commissioner for that purpose: Provided that any application by a person whose previous licence was cancelled or suspended or who has been involved in a fraudulent evasion of duty shall not be approved under this regulation.
(4) Subject to paragraph (2), a non-refundable late application fee of twenty thousand shillings shall be payable in respect of each application received by the proper officer after the time notified under paragraph (1) has expired.
(5) Where the application is rejected by the vetting committee the applicant may, on payment of a non-refundable appeal fee of thirty thousand shillings, appeal to the Commissioner for review of the decision of the committee.
(6) The licence shall be in Form C.
50 and shall (i) be issued as a private licence to agents handling their own goods or those of associated companies; (ii) be issued as a general licence to agents handling goods for third parties; (iii) be returned to the Commissioner immediately the licensee ceases to operate his business.
[L.N.
227/1984, s.
27, L.N.
137/1992, s.
2, L.N.
146/1993, s.
7, L.N.
99/1997, s.
13, L.N.
69/1998, s.
8, L.N.
6/1999, s.
21, L.N.
64/1999, s.
7, L.N.
63/2003, s.
9.] 1161 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 259.
Fee to be paid and security furnished (1) Where an application under regulation 258 is approved, the applicant shall (a) pay the licence fee of forty thousand shillings; (b) furnish a bond in Form CB.
11 or a cash deposit of such sum as the Commissioner may require but which shall not be less than two hundred and fifty thousand shillings; and (c) submit to the proper officer, if he so requires, a tariff of the rates he proposes to charge for services to members of the public; (d) before clearing any goods produce to a proper officer a letter of appointment by the owner of the goods for purposes of clearance of those goods through the Customs.
(2) Where a Customs agent proposes to handle or clear goods in transit, he shall apply in writing to the Commissioner for a licence and shall, on approval of such application (a) pay a licence fee of ten thousand shillings; (b) furnish an additional bond in Form CB.11 or a cash deposit of such sum, not being less than one million shillings; and (c) submit to the proper officer, if he so requires, a tariff of the rates he propose to charge for services to members of the public.
[L.N.
227/1984, s.
28, L.N.
141/1987, s.
2, L.N.
252/1991, s.
14, L.N.
146/1993, s.
7, L.N.
208/1995, s.
16, L.N.
120/1996, s.
7, L.N.
6/1999, s.
22, L.N.
48/2004, s.
13.] 260.
Expiry and renewal of licences Except where otherwise provided in these Regulations, licences shall expire on the 31st December of each year but shall be renewable at the discretion of the Commissioner on payment of the licence fees prescribed in paragraph (1)(a) or (2)(a), as the case may be, of regulation 259.
[L.N.
227/1984, s.
29, L.N.
99/1997, s.
14.] 261.
Penalty for acting without licence Any person who in any way acts as, or claims to be, a customs and excise agent without having a valid licence shall be guilty of an offence and liable to a fine not exceeding six hundred thousand shillings.
[L.N.
208/1995, s.
17, L.N.
91/2001, s.
11.] 262.
Suspension, etc., of licence (1) The Commissioner may refuse to issue a licence without assigning any reason or may, by notice in writing, suspend, revoke, or refuse to renew, a licence on the grounds stated in the notice.
(2) A copy of the notice shall be delivered to the agent or left at his usual place of abode or business.
(3) The agent may appeal to the Minister against the notice, but if no appeal is lodged within one month of the delivery of the notice, or if on appeal the notice is confirmed by the Minister, the licence shall be void.
[Issue 1] 1162 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] PART XIV SETTLEMENT OF CASES BY THE COMMISSIONER 263.
Request to Commissioner The written request by a person that a contravention of the Act or these Regulations be dealt with by the Commissioner under the provisions of Part XVII of the Act shall be in Form C.
51.
PART XV MISCELLANEOUS 264.
Declaration to be made and particulars to be supplied (1) The importer of any goods whether free or exempt from duty, liable to specific duty or liable to ad valorem duty shall, at the time of making entry produce in respect of the goods a declaration in Form C.
52 together with all invoices in his possession relating to the goods, which declaration shall include all goods detailed in the invoices produced.
(2) The importer shall also furnish, in such form as the proper officer may direct, such further particulars as the proper officer may deem necessary for a correct valuation of the goods.
265.
Production of books of account and other documents The proper officer may require the owner, or any person concerned with the importation, exportation, carriage coastwise or manufacture of any goods to produce at the persons premises or at such other place as the Commissioner may require, all or any books of account or other documents of whatsoever nature relating to the purchase, importation, exportation, carriage coastwise, manufacture or sale of the goods.
266.
General bonds Where in accordance with section 161 of the Act security may be accepted to cover all transactions, the wording of the form prescribed in the First Schedule may be varied to cover those transactions.
267.
Seizure notice The notice of seizure of any aircraft, vessel, vehicle, goods or other thing shall be in Form C.
53.
268.
Particulars on forms or other documents Where in any customs form or other document a person is required to furnish certain particulars, those particulars shall be printed, typed or written thereon indelibly and legibly, and every alteration in the form or document made prior to its acceptance shall be made in such manner as to leave the error as well as the alteration legible; and every such alteration shall be initialled and dated by the person making it.
269.
Incorrect form may not be accepted An officer may refuse to accept or to act upon any form or other document submitted to him unless the requirements of the Act and these Regulations in relation thereto have been observed.
270.
Persons requiring copy of entry (1) If the person entering any goods requires a copy of the entry he shall present to the proper officer an additional copy marked Importers Copy or Exporters Copy, as the case may be.
1163 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) Each copy of a bill of entry shall, before presentation to the proper officer, be clearly stamped or marked Original, Duplicate, Triplicate and Quadruplicate and, if those additional copies are required by these Regulations, Quintuplicate and Sextuplicate, as the case may be.
271.
Amendment of forms (1) The Minister may, by order published in the Gazette, amend any form in the First Schedule.
(2) The Commissioner may specify the form of any other document required or authorized for the purposes of the Act.
272.
Samples (1) Only such samples shall be taken as are considered necessary by the proper officer.
(2) Samples taken for analysis are not returnable and a receipt shall, on demand, be given therefor by the proper officer; other samples may be returned on application by the owner.
(3) All samples shall be kept in the custody of the proper officer and no unauthorized person shall have access to them.
273.
Notice of sale Public notice shall be given of all sales by advertisement in such manner as the Commissioner may see fit, except in the case of perishable goods or live animals, and by notice posted in a conspicuous place at the custom house at the port or place where the sale will be held.
274.
Deleted by L.N.
120/1996, s.
8.
275.
Conditions of sale (1) Goods shall be sold by public auction by the customs or by a licensed auctioneer appointed by the Commissioner.
(2) No bid shall necessarily be accepted and should there be any discrepancy between the quantity stated in the sale list and the actual quantity available the customs shall not be bound to deliver more than the quantity available for delivery.
(3) Any special conditions attached to any lot of goods offered for sale shall be brought to the notice of the purchasers before the bidding commences, and any purchaser who makes a bid thereafter shall be deemed to accept the conditions as announced by the auctioneer.
(4) The purchase price for goods at a public auction shall include the duty payable in respect thereto, and the auctioneer may determine the reserve price in respect of any lot of goods which are offered for sale.
(5) Where there is a dispute during an auction conducted under this regulation, the auctioneer may re-sell or withdraw from the sale the lot in respect of which the dispute arises.
(6) No warranty shall be given by the Customs as to the quality, quantity, packaging or any other particulars of the goods offered for sale.
(7) A non-refundable deposit of twenty-five per cent of the purchase money shall be paid in cash at the fall of the hammer, and the balance shall be paid by guaranteed or bankers cheque within forty-eight hours after the sale: Provided that where the balance is not paid as specified, the bid shall lapse and the lot in respect of which such balance is outstanding shall be re-offered for sale at the next auction.
[Issue 1] 1164 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (8) Goods purchased at an auction shall be removed from the warehouse within three days, failing which the purchaser shall be liable to pay the warehouse rent and other charges with effect from the date of sale up to the date of removal: Provided that where such goods are not removed from the warehouse by the date of the next public auction, they may be re-offered for sale thereat, and the original purchaser may claim a refund of the purchase price, less (a) the non-refundable deposit paid under paragraph (7); (b) the rent and charges due in respect of the warehouse; and (c) the difference between the first and second sale prices, where the latter is lower than the original purchase price.
(9) The customs shall not be responsible for any damage which occurs to goods during their removal from the warehouse by the purchaser, or his servants or agents.
(10) Any goods remaining in the warehouse after sale under this regulation shall remain therein at the purchasers risk.
[L.N.
120/1996, s.
9, L.N.
69/1998, s.
9.] 276.
Deleted by L.N.
120/1996, s.
10.
277.
Allowance in lieu of food to officers stationed on vessels Where, under section 170 of the Act, a master pays an allowance in lieu of providing food to any officer stationed on board a vessel, that allowance shall be in the sum of five hundred shillings for each period of twelve hours during which the officer is stationed on board the vessel.
[L.N.
208/1995, s.
18.] 278.
Licensed vessels, aircraft and vehicles (1) Where any aircraft, vessel or vehicle is required to be licensed in accordance with section 228 of the Act, no such aircraft, vessel or vehicle shall, except with the written permission of the Commissioner and subject to such conditions as he may impose, be used for the conveyance of any goods subject to customs control, unless the aircraft, vessel or vehicle is licensed in accordance with these Regulations: Provided that nothing in this paragraph shall apply to any aircraft, vessel or vehicle owned by the Government when used in the service of the Government.
(2) Application for a licence shall be made in writing to the Commissioner, and the licence shall be in Form C.
55.
(3) When the application for a licence has been approved, the applicant shall (a) pay the licence fee of five thousand shillings per annum or fourteen thousand two hundred and fifty shillings triennially per aircraft or vehicle, or ten thousand shillings per annum or twenty-eight thousand five hundred shillings triennially per vessel of up to ten tons register, or one hundred thousand shillings per annum or two hundred and eighty-five thousand shillings triennially per vessel exceeding ten tons register; (b) furnish security in Form CB.
12 or a cash deposit, if required, in such sum as the Commissioner may require; (c) submit to the Commissioner, if he so requires, a tariff of the rates to be charged for the conveyance of goods.
(4) All licenses shall be renewable in the discretion of the Commissioner on payment of the licence fee prescribed in paragraph (3)(a).
1165 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (5) Each vessel, aircraft or vehicle shall bear the distinguishing registration number allotted to it by the proper officer: Provided that the number or name under which a vessel, vehicle or aircraft is registered in accordance with the provisions of any other written law may be deemed to be the number allotted to it for the purpose of these Regulations.
(6) No unlicensed vessel or aircraft shall go, or remain, alongside, or approach within fifty metres of, any aircraft or vessel, except with the permission of the proper officer and subject to such conditions as he may impose.
(7) Except with the written permission of the proper officer and subject to such conditions as he may impose, a licensed vessel fitted with hatches shall not be used or employed for the conveyance of any warehoused goods, goods under drawback, dutiable goods intended for transhipment, restricted goods, or such other goods as the Commissioner may determine, unless the hatches can be securely locked and sealed by the customs.
(8) Paragraphs (2) and (3) shall not apply in respect of vehicles licensed under regulation 96.
(9) Any person who contravenes this regulation shall be guilty of an offence.
[L.N.
252/1991, s.
15, L.N.
208/1995, s.
19, L.N.
66/2000, s.
14.] 279.
Penalty Any person guilty of an offence under these Regulations for which no specific penalty is provided shall be liable to a fine not exceeding three hundred thousand shillings.
[L.N.
208/1995, s.
20, L.N.
91/2001, s.
12.] 280.
Fees for services to the public The following services may be rendered, or certificates issued or given by the customs to the public for which the following fees shall be paid KShs.
Certified copy of any document: for each 200 words or part thereof 100 Landing certificate: for each original bill of entry in which the goods are entered 100 Certificate of weight for each consignment (plus a weighing fee of cents 50 per package) 100 Amending inward report (destination, ownership, status) 500 Approving alterations in the marks, numbers or other particulars in any document submitted to the customs, other than an inward manifest: 20 for each alteration: Provided that the Commissioner may remit such fees entirely or on any alteration in excess of one on each document.
Any other certificate issued or certification given to a document by the 100 customs Supplying information relating to trade.
Such fee, if any, as the Commissioner may direct Processing fees on a motor vehicles excluding motor-cycles imported free of duty under (i) paragraphs (c) and (f) of section 138(2) of the Act.
10,000 [Issue 1] 1166 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] KShs.
(ii) items 7, 8, 9, 10, 11, 12, 15, 18, 21, 26, 28, 30, 34 and 36 of Part A of Third Schedule to the Act.
10,000 (ii) items 3 and 31 of Part B of the Third Schedule to the Act.
10,000 [L.N.
252/1991, s.
16, L.N.
208/1995, s.
21, L.N.
99/1997, s.
15, L.N.
171/1997, s.
2, L.N.
69/1998, s.
10.] 281.
Revocation The following regulations are revoked (a) The East African Customs Regulations (E.A.
Cap.
27, Sub.
Leg.); (b) The East African Excise Regulations (E.A.
Cap.
27, Sub.
Leg.); (c) The East African Excise (Spirits) Regulations; (d) The East African Transfer Traffic Regulations; (e) The Local Industries (Refund of Customs Duties) Regulations (L.N.
159/1969).
FIRST SCHEDULE [L.N.
227/1984, s.
30, L.N.
228/1984, s.
2, L.N.
107/1985, s.
2, L.N.
236/1988, s.
2, L.N.
166/1989, s.
4, L.N.
234/1991, s.
2, L.N.
252/1991, s.
17, L.N.
146/1993, s.
8, L.N.
120/1996, s.
11, L.N.
287/1996, s.
5, L.N.
41/1997, s.
3, L.N.
99/1997, s.
16, L.N.
69/1998, s.
13, L.N.
6/1999, s.
23, L.N.
64/1999, s.
8, L.N.
66/2000, s.
15, L.N.
24/2001, s.
5, L.N.
25/2001, s.
2, L.N.
91/2001, s.
13, L.N.
91/2002, s.
12, L.N.
48/2004, s.
14, L.N.
172/2006, L.N.
85 of 2008, s.
33.] FORMS C.
1 Overtime request.
C.
2 Report inward/outward of vessels.
C.
3 Parcels list.
C.
4 General declarationaircraft.
C.
5 Cargo manifestaircraft.
C.
6 Declaration and advice of consumable stores on board vessels.
C.
7 Declaration and advice of consumable stores on board aircraft.
C.
8 Crew declaration Form.
C.
9 Application to break bulk prior to making report and to unload goods prior to entry.
C.
10 Application to amend inward report/outward manifest.
C.
11 Cargo manifestvehicles.
C.
12 Application to proceed to a sufferance wharf or other unapproved place.
C.
13 Landing certificate.
C.
14 Provisional entry.
C.
15 Import entry.
C.
16 Bonded Warehouse Declaration.
C.
17 Declaration of accompanied baggage.
C.
18 Declaration of unaccompanied baggage.
C.
19 Application for release of perishable or other goods pior to payment of duty.
C.
20 Ex-warehouse for home use entry.
C.
21 Ex-warehouse export entry.
C.
22 Ex-warehouse removal entry.
C.
23 Application to re-warehoused goods.
1167 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued C.
24 Request to re-pack warehoused goods.
C.
25 Transfer of ownership of warehoused goods.
C.
26 Application for licence of premises to be used as a bonded warehouse.
C.
27 Licence for a private/general bonded warehouse.
C.
28 Entry outwards of vessel.
C.
29 Export/re-export entry.
C.
30 Application to ship goods prior to entry.
C.
31 Application to reload goods unloaded in error.
C.
32 Application to ship stores.
C.
33 Application to transfer stores of aircraft or vessel.
C.
34 Transit entry (inward).
C.
35 Transit entry (outward).
C.
35A Road Transit Customs Declaration.
C.
36 Application for refund of deposit or cancellation of bond in respect of goods entered in transit and subsequently re-exported or for refund of deposit or cancellation of bond given as security in accordance with Part XII of the Act.
C.
37 Vehicle licence (transit goods).
C.
38 Transhipment entryforeign/coastwise.
C.
39 Certificate of clearance.
C.
40 Application for registration as a registered user.
C.
41 Transire.
C.
42 General transire.
C.
43 Application to import goods for temporary use or purpose.
C.
44 Temporary importation of vehicles and vehicle accessories C.
44A Temporary importation of road vehicles, from Uganda, Tanzania, Sudan, Somalia, Ethiopia or any country with which Kenya has bilateral agreement.
C.
45 Export entry for drawback goods, including stores.
C.
46 Drawback debenture.
C.
47 Application for remission or refund on abandoned goods.
C.
48 Application for rebate or refund on damaged/pillaged/destroyed goods.
C.
49 Other refundsmiscellaneous.
C.
50 Customs agents licence.
C.
50A Application for customs agents licence.
C.
51 Request for settlement of case under the provisions of section 214 of the Act.
C.
52 Declaration of value.
C.
53 Notice of seizure.
C.
54 Application for payment of proceeds of sale of goods.
C.
55 Aircraft/vessel/vehicle licenceother.
C.
56 Imports for Exports application form.
C.
57 Imports for Exports; Reconciliation Declaration.
C.
58 Transfer of Imports for Exports.
C.
59 Transfer of Imports for Exports.
C.
60 Essential Goods Programme application form.
C.
61 Import Declaration Form.
CB.
1 Bond for delivery of perishable or other goods prior to payment of duty.
CB.
2 Bond for removal of goods from one port or place to be examined and entered at another port or place.
CB.
3 Bond for the warehousing of goods or removal of warehoused goods.
[Issue 1] 1168 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued CB.
4 Bond for exportation.
CB.
5 Bond for shipment of stores.
CB.
6 General bond for the security of warehoused goods.
CB.
7 Bond for goods to be shipped prior to entry.
CB.
8 Transit bond.
CB.
9 Transhipment bond.
CB.
10 Bond for the re-exportation of imported goods delivered without payment of duty.
CB.
11 Bond for customs agents.
CB.
12 Bond for the conveyance of goods subject to customs control.
CB.
13 Bonds for goods imported for use in the production of goods for export.
CB.
16 Bond for the project goods imported and delivered without payments of duty.
CB.
17 Bond for the conveyance of goods in transit.
CB.
18 General bond for the security of goods in a transit shed/inland container depot.
CPZ.
1 EPZ import entry.
CPZ.
2 EPZ export entry.
CPZ.
11 EPZ export entry.
CPZ.
3 EPZ statement of monthly return of raw materials.
MR.
2 EPZ statement of monthly returns of finished and semifinished goods.
CPZB Bond for the removal of goods to/from export processing zone.
CF.
1 Manufacture under bond import entry.
CF.
2 Application for licence of premises to be used as a bonded factory.
CF.
3 Licence for customs bonded factory.
CF.
4 Manufacture under bond export entry.
CF.
5 Manufacture under bond (port of entry) register.
CF.
6 Machinery and raw materials register (import/local).
CF.
7 Manufactured goods register.
CF.
8 Waste and rejects register.
CFB.
1 General bond for the security of warehoused goods or removed of manufactured goods and export under bond.
E.
1 Application for an excise licence.
E.
2 Licence to manufacture excisable goods.
E.
3 Application for the transfer of an excise licence.
E.
4 Brewing book.
E.
5 Materials account tobacco.
E.
6 Materials and production account.
E.
7 Excise account.
E.
7A Deleted by L.N.
85/2008.
E.
8 Authority for removal of excisable goods.
E.
9 Declaration and claim for remission/refund/rebate.
E.
10 Application for permission to keep or use a still.
E.
11 E.
12 E.
13 E.
14 [Deleted by L.N.
85/2008.] E.
15 E.
16 E.
17 1169 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued E.
18 E.
19 Warehousing entry for spirits on which excise duty has been paid.
E.
19A E.
20 E.
20A [Deleted by L.N.
85/2008.] E.
21 E.
22 E.
23 Claim for a refund of excise duty paid on goods other than spirits in error.
E.
24 E.
25 E.
26 [Deleted by L.N.
252/1991.] E.
27 E.
8 EBS Bond for protection of excise duties.
EB.
2 EB.
3 EB.
4 [Deleted by L.N.
85/2008.] EB.
5 EB.
6 ES.
2A Application for Excise Stamps.
ES.
2B Application for Excise Stamps.
ES.
2C Monthly Receipts and Usage of Excise Stamps.
REPUBLIC OF KENYA (r.
4) FORM C.
1 CUSTOM AND EXCISE DEPARTMENT OVERTIME REQUEST TO THE PROPER OFFICER, Port.
Date.
No.
.
Permission is requested to work overtime as below at.
.
We guarantee to pay the overtime charges.
Date From To Nature and extent of work proposed and name of aircraft or vessel Approved: Signature.
.
(Rank) Address.
.
Date and time FOR CUSTOMS USE Staff on duty:.
.
.
Proper Officer A4 Buff (210 mm x 297 mm) [Issue 1] 1170 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] oms use.
For Cust (rr.
10, 108 and 109).
of.
Rotation No.Date Port Page Destination CUSTOMS AND EXCISE DEPARTMENT Port or country destination whence arrived/ Consignee/ Consignor of Name master ight e continued Measurement and/or won bill of lading Number of crew goods FIRST SCHEDULE Officers Seamen Description of REPORT INWARD/OUTWARD OF VESSELS CARGO MANIFEST tonnage Total Net registered Number and description of packages Marks Nos.
of registry Nationality and port No.
REPUBLIC OF KENYA FORM C.
2 Name of vessel Agents name Bill of Lading 1171 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] hat the particulars of .knowledge and belief.
Proper Officer Master or Agent.
to the best of my.
t consisting of of all goods shipped and te in my presence.
.
Date of departur continued I declare that the outward manifespages contains a true account the vessel and the cargo are correct.
.
year FIRST SCHEDULE A4 White (210 mm x 297 mm) Master or Agent.
pages and that I have not inwards report of my vessel and her.
day of knowledge and belief, that the inward.
any goods out of the vessel since departure from.
that the particulars in the eI declarlading are true to the best of my manifest consists of broken bulk or delivered.
Signed and declared this [Issue 1] 1172 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
10) FORM C.
3 CUSTOM AND EXCISE DEPARTMENT PARCELS LIST Port of.
Port whence arrived.
Name of Vessel.
Date of arrival.
List of all packages or parcels (other than passengers accompanied baggage) imported and for which no bill of lading has been issued.
Marks or Address Description of Goods Consignee How disposed of (for Customs use).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
I certify that the above list contains particulars of all the small packages or parcels (other than passengers accompanied, baggage) imported in the vessel for unloading at.
.
and for which no bill of lading has been issued.
.
.
Boarding Officer Master Date.
Date.
A4 White (297mm 210 mm) REPUBLIC OF KENYA (r.
11, 107 and 109) FORM C.
4 CUSTOM AND EXCISE DEPARTMENT GENERAL DECLARATION-AIRCRAFT (Outward/Inward) Owner or Operator Marks of Nationality and Registration.
Flight No.
Date.
Departure from.
Arrival at.
(Place and Country) (Place and Country) 1173 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
4continued FLIGHT ROUTING (Place column always to list origin, every en-route stop and destination) PLACE TOTAL NUMBER NUMBER OF PASSENGERS CARGO OF CREW ON THIS STAGE.
.
.
.
DEPARTURE PLACE:.
.
Embarking.
.
.
.
Through on same flight.
Cargo.
.
ARRIVAL PLACE: Manifests attached.
.
.
Disembarking.
.
.
Through on same flight.
DECLARATION OF HEALTH FOR OFFICIAL Persons on board known to be suffering from illness other than airsickness USE ONLY or the effects of accidents, as well as those cases of illness disembarked during the flight.
.
Any other conditions on board which may lead to the spread of disease.
.
Details of each disinfecting or sanitary treatment (place, date, time, method) during the flight.
If no disinfecting has been carried out during the flight give details of most recent disinfecting.
.
Sign if required.
Crew member concerned I declare that all statements and particulars contained in this General Declaration, and in any supplementary forms required to be presented with this General Declaration are complete, exact and true to the best of my knowledge and that all through passengers will continue/have continued on this flight.
Signature.
Authorized Agent or Pilot-in-Command A4 White (297mm 210mm) REPUBLIC OF KENYA (rr.
11, 107, 108 and 109) FORM C.
5 CUSTOM AND EXCISE DEPARTMENT CARGO MANIFESTAIRCRAFT Owner or Operator.
Aircraft.
Flight No.
Date.
(Registration marks and nationality) Point of Lading.
Point of Unlading.
(Place and Country) (Place and Country) [Issue 1] 1174 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
5continued Marks and Number and For use by numbers type Nature of Gross weight owner For official use on packages of packages goods or operator only only Prepared by.
Page.
of.
pages.
A4 White (297 mm x 210 mm) REPUBLIC OF KENYA (r.
13) FORM C.
6 CUSTOM AND EXCISE DEPARTMENT DECLARATION AND ADVICE OF CONSUMABLE STORES ON BOARD VESSELS PORT OF.
ROTATION No.
.
VESSEL.
I certify that the particulars in column 2 below are true and correct statement of all the undermentioned consumable stores other than articles included in the crew declaration form on board the above vessel.
The amount of import duty and sales tax on due on any such stores consumed on board (as stated in column 3 below) and on any deficiency which cannot be accounted for to the satisfaction of the proper officer of Customs will be paid by me/the agents.
Masters FOR OFFICIAL USE ONLY ARTICLE Declaration IN PORT ADVICE ON SAILING on Arrival Stores Total Stores Sea Issue Crew Consumed Issues under Seal to Stores ex.
F.102 to Crew Passengers under Seal (1) (2) (3) (4) (5) (6) (7) Cigarettes.
No.
.
.
.
.
.
.
Cigars.
No.
.
.
.
.
.
.
Tobacco.
.
.
.
.
.
Manufactures.Kg.
Playing Cards.
Pkt.
.
.
.
.
.
.
Ale, In Bottle l.
.
.
.
.
.
.
Beer, Stout In Bulk l.
Ale Beer Stout.
.
.
.
.
.
Brandy.
l.
.
.
.
.
.
.
Whisky.
l.
.
.
.
.
.
.
Rum.
l.
.
.
.
.
.
.
1175 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
6continued Masters FOR OFFICIAL USE ONLY ARTICLE Declaration IN PORT ADVICE ON SAILING on Arrival Stores Total Stores Sea Issue Crew Consumed Issues under Seal to Stores ex.
F.102 to Crew Passengers under Seal (1) (2) (3) (4) (5) (6) (7) Gin.
l.
.
.
.
.
.
.
Spirits Other.
.
l.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Liqueurs.
l.
.
.
.
.
.
.
.
.
.
.
.
.
Sparkling Wines.
/.
.
.
.
.
.
.
Champagne.
/.
.
.
.
.
.
.
Single Wines.
.
/.
.
.
.
.
.
.
Bulk Wines.
.
/.
.
.
.
.
.
.
Vermouth.
/.
.
.
.
.
.
.
Perfumed Spirit.
/.
.
.
.
.
.
.
Cider.
/.
.
.
.
.
.
.
Other.
A5 White (210 mm x 148 mm) To: PROPER OFFICER, PORT OF.
.
The quantities and description of stores in columns (5), (6) and (7) above are correctly enumerated and.
.
those secured under seal are sealed with No.
.
Master Date seal in the.
Satisfied with Report of Stores Next issue of stores Spirits.
etc.
.
due on.
Tobacco etc.
.
Proper Officer.
Date.
Proper Officer.
Date.
REPUBLIC OF KENYA (r.
13) FORM C.
7 CUSTOM AND EXCISE DEPARTMENT DECLARATION OF CONSUMABLE STORES ON BOARD AIRCRAFT Registration No.
.
Flight No.
.
The following is a true account of the undermentioned stores on board the above Aircraft at the time of arrival at.
Airport.
ARTICLE Units of Quantity ARTICLE Unit of Quantity Packing Packing WINES: Cigarettes.
.
.
Red.
.
.
Cigars.
.
.
White.
.
.
[Issue 1] 1176 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
7continued ARTICLE Units of Quantity ARTICLE Unit of Quantity Packing Packing Tobacco.
.
.
Sparkling.
.
.
Beer.
.
.
Champagne.
.
.
Brandy.
.
.
Vermouth.
.
.
Registration No.
.
Flight No.
.
The following is a true account of the undermentioned stores on board the above Aircraft at the time of arrival at.
Airport.
ARTICLE Units of Quantity ARTICLE Unit of Quantity Packing Packing Whisky.
.
.
Other.
.
.
Gin.
.
.
.
.
.
Rum.
.
.
.
.
.
Spirits, other.
.
.
.
.
.
Liqueurs.
.
.
.
.
Date of Arrival.
.
Master Satisfied with Report of Stores.
.
Proper Officer NEW STORES SHIPPED AND GENERAL REMARKS:.
Proper Officer A4 white (210 mm x 297 mm) REPUBLIC OF KENYA (r.
13) FORM C.
8 CUSTOM AND EXCISE DEPARTMENT CREW DECLARATION FORM Aircraft/Vessel.
Whence.
Date of Arrival.
Notice to masters and officers and crews of aircraft/vessels regarding goods brought as their private property from outside Kenya 1.
This form must be completed in readiness to be handed over to the officer of Customs who first visits the aircraft/vessel.
It must be signed by each member of the crew (including the master and officers), who must state opposite his signature the total quantity of dutiable articles in his possession including those which may have been handed in for sealing up on arrival.
If he has nothing he must state Nil.
2.
All articles acquired abroad or during the voyage must be declared.
3.
Any articles the property of any member of the crew found in the aircraft/vessel and not declared will be liable to forfeiture and the owner therefore will be liable to prosecution.
4.
Members of a crew who remain on an aircraft/vessel during her stay in port may be allowed under certain conditions to retain in their possession for their own use on board small quantities of tobacco, spirits, and other dutiable goods.
Such goods MUST NOT BE LANDED without the authority of an Officer of Customs.
1177 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
8continued To the Customs, Port of.
We the undersigned, master, officers and members of the crew of the.
from.
declare that we have in our possession, respectively, as our private property, the quantities of goods, AND NO MORE placed opposite and we severally undertake that none of the goods shall be landed without authority of the proper officer.
Signature (if any es Quantity or member of the crew is Number and For Official unable to sign his name Tobacco Cigars Spirits Description of use only his mark should be Cigarett other Goods witnessed by a grms.
No.
No.
litres responsible officer of the aircraft/vessel) 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
[Issue 1] 1178 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
8continued Signature (if any es Quantity or member of the crew is Number and For Official unable to sign his name Tobacco Cigars Spirits Description of use only his mark should be Cigarett other Goods witnessed by a grms.
No.
No.
litres responsible officer of the aircraft/vessel) 29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
I certify that the foregoing form(s) (numbered ) contain(s) the names of all the officers and crew of this aircraft/vessel and to the best of my knowledge and belief give(s) details of all the goods other than the duly reported surplus stores, brought to this country as their private effects.
When more than one form is required they should be fastened together and numbered consecutively; and the masters certificate need only be given on the last.
Date.
.
Master A3 White (297 mm x 420 mm) 1179 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
20) FORM C.
9 CUSTOM AND EXCISE DEPARTMENT APPLICATION TO BREAK BULK PRIOR TO MAKING REPORT AND TO UNLOAD GOODS PRIOR TO ENTRY No.
.
To The Proper Officer, DATE.
.
AIRCRAFT/VESSEL.
FROM.
I request permission to *(a) break bulk prior to making report of my aircraft or vessel; *(b) unload the cargo of my aircraft/vessel before such cargo has been entered.
*Delete whichever is inapplicable.
Authorized.
Master or Agent.
Proper Officer Date.
NOTE: Permission to break bulk prior to making report is not necessary in the case of a vessel of two hundred and fifty tons register or more.
A5 White (210 mm x 148 mm) REPUBLIC OF KENYA (r.
24 and 108) FORM C.
10 CUSTOM AND EXCISE DEPARTMENT APPLICATION TO AMEND *INWARD REPORT/OUTWARD MANIFEST *Aircraft/Vessel.
Rotation No.
.
Bill of lading/airway bill No.
.
Port of.
Date ., 20.
Date ., 20.
*Consignee Consignor Permission is requested to amend the *Inward Report/Outward Manifest of the above *aircraft/vessel, as under: Item to amend To read 1.
.
.
2.
.
.
3.
.
.
Total no.
of packages Package type code.
.
[Issue 1] 1180 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
10continued Marks and Description of goods in words B/L or A.W.
Weight kg.
Cube m3 Numbers Bill Master or Agent Amendment *accepted/not accepted Signature.
Date ., 20.
.
* Delete whichever is inapplicable.
Proper Officer A4 White (210 mm x 297 mm) REPUBLIC OF KENYA (r.
27) FORM C.
11 CUSTOM AND EXCISE DEPARTMENT CARGO MANIFEST VEHICLES INWARD No.
.
Date OUTWARD REPORT Port of.
To the Proper Officer.
Whence arrived.
Date of arrival.
Destination departure Registration mark and number of vehicle Name and address of owner.
Marks and numbers Consignor/Consignee Weight Kg.
Description of goods Number of Packages 1181 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
11continued I declare that the particulars contained in this report are true to the best of my knowledge and belief.
.
Signature of owner or drive Signed and declared this.
day of.
Year.
in my presence.
.
Proper Officer A4 White (297 mm X 210 mm) REPUBLIC OF KENYA (r.
28, 82, 113) FORM C.
12 CUSTOM AND EXCISE DEPARTMENT APPLICATION TO PROCEED TO A SUFFERANCE WHARF OR OTHER UNAPPROVED PLACE To the Proper Officer, No.
.
Port of.
Permission is requested for the aircraft/vessel.
to proceed to.
at.
a.m./p.m.
on the.
day of.
year ., for the purpose of loading/unloading cargo.
I undertake to pay all expenses incurred including tallying, escorting and watching the said aircraft/vessel, its stores and cargo.
Date.
, 20.
.
Master or Agent The above application is granted subject to the observance of the following conditions in addition to those provided in the Customs laws.
.
.
.
.
.
.
Proper Officer Date A4 White (210 mm x 297 mm) [Issue 1] 1182 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
36) FORM C.
13 CUSTOM AND EXCISE DEPARTMENT LANDING CERTIFICATE This is to certify that the under-mentioned goods were landed at this port.
Port of Vessel/Aircraft Date of Report Proper Officer Date Marks and Number and Description Weight or Numbers description of goods quantity Observations of packages A5 White (210 mm X 148 mm) 1183 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
37) hillings S.
f Origin Value.
.Charges .Value3M Customs Entry No.
Import Licence/Permit No.
Country oExchange Rate F.O.B.
Other Freight Insurance C.I.F.
3.
6.
10.
16.
Customs 24.
Cubic 12.
CUSTOMS AND EXCISE DEPARTMENT .f different) Date e ay Bill No.
w Signatur Owner/Agent.
Kg.
continued.
Bill of Lading/AirK.A.
Release Order No.
Manifest Endorsed Page No.
.F.E.A.L.
No.
Country Whence Consigned (i.declare that I/we have not received sufficient invoice, bill of lading or other advice from which the quality, quantity orvalue of the goods can be ascertained.
2.
4.
5.
9.
.
11.
15.
I/We 23.
Weight PROVISIONAL ENTRY FIRST SCHEDULE Code No.
Ref.
No.
Report of Loading of K.A.
Date of Advice Port Account No.
14.
18.
Date 20.
Port 22.
Name.
Address.
s Name.
Address.
Number ImporterSuppliers Name.
Address.
Clearing AgentsAuthorized NameMeans of Removal from Port Port of Discharge 1.
7.
8.
13.
17.
Rotation 19.
Vessel/Aircraft/Vehicle/Rail 21.
REPUBLIC OF KENYA FORM C.
14 [Issue 1] 1184 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Shillings/Cts.
39.
VAT Total VAT Sh./ Net Quantity (State Units) 45.
AT 29.
Value Shillings/Cts.
ts.
38.
VAT Rate Total VAT Value Sh./C 37.
VAT 44.
Total Import Duty, Excise and V continued y se oods Duty Shillings/Cts.
36.
Exci Total Excise DutSh.
se 43.
48.
Description of G Value Sh./Cts.
28.
35.
Exci se Order No.
FIRST SCHEDULE, FORM C.14Tariff No.
Total Excise Value Sh./Cts.
27.
34.
Exci 42.
Remission 47.
Duty Shillings/Cts.
33.
Import hedule S.I.T.C.
No.
Total Import Duty Sh.
c 26.
41.
Duty Rate 32.
Import Value.
Marks and Nos.
Total No.
and kinds of packages in words.
Value Sh./cts.
Sh./Cts.
General Exemption 3rd SPart 25.
30.
31.
Customs 40.
Total 46.
1185 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Date.
.
ized by the owners) of , declare that all particulars e Signatur .e true.
I/We.
.the owners (or agents duly authorthe goods specified in this entrygiven ar.
continued Officer Proper 53.
cash A4 Blue (210 X 297 mm) e against FIRST SCHEDULE, FORM C.14.Signatur.
abstract and found duly entered.
51.
Checked FOLIO INDEX No.
.
No.
.
Cashier Date 50.
Cheque/Cash .Sh.
.Received for payment of Import Duty, Excise and VAT.
[Issue 1] 1186 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued FORM C.
14 (Reverse Side) NOTE The value to be declared in the case of imported goods, whether or not liable to duty, is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
1187 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
37).
.
.3M Customs Entry No.
Import Licence/Permit No.
Country of Origin Exchange Rate Customs Value Shillings F.O.B.
Other Charges Freight Insurance C.I.F.
Value 3.
6.
10.
12.
16.
24.
Cubic CUSTOMS AND EXCISE DEPARTMENT .f different) Date e ay Bill No.
w Signatur.
Kg.
continued Bill of Lading/AirK.A.
Release Order No.
Manifest Endorsed Page No.
F.E.A.L.
No.
Country Whence Consigned (iValue Slip No.
2.
4.
5.
.9.
11.
15.
Basis of Customs Value C.
52.
CHECKED 23.
Weight IMPORT ENTRY FIRST SCHEDULE Code No.
Ref.
No.
Report of of Loading K.A.
Date of Advice Port Account No.
14.
18.
Date 20.
Port 22.
Name, Address s Name.
Address.
Number Authorized Name ImporterSuppliers Name.
Address.
Clearing AgentsMeans of Removal from Port Port of Discharge 1.
7.
8.
REPUBLIC OF KENYA FORM C.
15 13.
17.
Rotation 19.
Vessel/Aircraft/Vehicle/Rail 21.
[Issue 1] 1188 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Date Shillings/Cts.
.
39.
VAT AT.
Total VAT Sh./cts Net Quantity (State Units) 45.
29.
Value Shillings/Cts.
.
e 38.
VAT Signatur.
Rate Total Import Duty, Excise and VI/We Total VAT Value Sh./cts.
49.
.the owners (or agents duly authorized by the owners) of the goods specified in this entry, declare that all particulars given are true.
.
37.
VAT 44.
continued y se Officer oods Duty Shillings/Cts.
36.
Exci Proper Total Excise DutSh.
48.
52.
se 43.
Description of GValue Sh./Cts.
28.
35.
Exci.
e se Signatur FIRST SCHEDULE, FORM C.
15Tariff No.
Total Excise Value Sh./Cts.
.
27.
34.
Exci 42.
Remission Order No.
hecked against cash abstract and found duly entered.
47.
51.
C Folio S.T.
INDEX No.
.
rt FOLIO Duty Shillings/Cts.
33.
Import S.I.T.C.
No.
Total Import Duty Sh.
hedule Pa c 26.
41.
.
Duty Rate 32.
Import Cashier Date Marks and Nos.
Total No.
and kinds of packages in words.
Value Sh./Cts.
Total Value Sh./cts.
General Exemption 3rd S.
25.
30.
31.
Customs 40.
46.
50.
Cheque/Cash No.
.Shs.Received for payment of Import Duty, Excise and VAT.
1189 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued FORM C.
15 (Reverse Side) NOTE The value to be declared in the case of imported goods, whether or not liable to duty, is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
[Issue 1] 1190 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
37).
.
.3 try of Origin M Customs Entry No.
CounExchange Rate Customs Value Shillings F.O.B.
Other Charges Freight Insurance C.I.F.
Value 3.
10.
6.
Import Licence/Permit No.
12.
16.
24.
Cubic CUSTOMS AND EXCISE DEPARTMENT .f different) Date e ay Bill No.
continued w Signatur.
Kg.
Bill of Lading/AirK.A.
Release Order No.
Manifest Endorsed Page No.
F.E.A.L.
No.
Country Whence Consigned (iValue Slip No.
2.
4.
5.
9.
.
11.
15.
Basis of Customs Value C.
52.
Checked 23.
Weight WAREHOUSING ENTRY FIRST SCHEDULE, FORM C.
16Code No.
No.
Ref.
No.
Report of of Loading Account Address K.A.
Date of Advice 14.
18.
Date 20.
Port22.
Port Name.
.
s Name.
Address.
Number Discharge of ImporterSuppliers Name.
Address.
Clearing AgentsMeans of Removal from Port 1.
7.
8.
REPUBLIC OF KENYA FORM C.
16 Authorized Name 13.
17.
Rotation 19.
Vessel/Aircraft/Vehicle/Rail 21.
Port 1191 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (State Quantity Shillings/Cts.
39.
VAT Net Units) Total VAT Sh.
29.
45.
Value Shillings/Cts.
ts.
38.
VAT Rate Total VAT Value Sh./C 37.
VAT 44.
continued y se oods Duty Shillings/Cts.
36.
Exci Total Excise DutSh.
se 43.
Description of GValue Sh./Cts.
28.
35.
Exci se FIRST SCHEDULE, FORM C.
16Tariff No.
Rate Total Excise Value Sh./Cts.
27.
34.
Exci 42.
Duty Shillings/Cts.
33.
Import S.I.T.C.
No.
Total Import Duty Sh.
26.
41.
Duty Rate 32.
Import Value Marks and Nos.
Total No.
and kinds of packages in words.
Value Sh./Cts.
Sh./Cts.
25.
30.
31.
Customs 40.
Total [Issue 1] 1192 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary].
e Date Signatur.
Total Bond I/We 48.
the owners (or agents duly authorized by the owners) of the goods specified in this entry, declare that all particulars given are true.
.
continued 47.
52.
Proper Officer A4 Yellow (210 X 297 mm) FIRST SCHEDULE, FORM C.
16Folio Book 50.
Register No.
Force Bond in To Collector of Customs and Excise 46.
at W/H No.
49.
Bond 51.
General 1193 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued FORM C.
16 (Reverse Side) BONDED WAREHOUSE DECLARATION I/we.
agreed to accept the goods detailed on this entry into Bonded warehouse No.
.
.
at.
as per general Warehousing Bond No.
.
.
Signed Date.
Name of licensed Bonded Warehouse Owner.
NOTE The value to be declared in the case of imported goods, whether or not liable to duty, is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
REPUBLIC OF KENYA (r.
45) FORM C.
17 CUSTOM AND EXCISE DEPARTMENT DECLARATION OF ACCOMPANIED BAGGAGE WARNINGS 1.
Any person who makes or causes to be made any declaration relating to the Customs which is false or incorrect in any particular is liable to a fine, or imprisonment, or both, and the goods to which the declaration relates may be forfeited.
2.
Duty shall be payable, at the rate in force at the time of disposal, on any goods exempted from duty as baggage which may be disposed of by the passenger in Kenya within two years of the date of importation.
Failure to pay duty in this circumstance renders the importer liable to a fine and the goods liable to forfeiture.
3.
The whole of the baggage and the articles contained therein or carried on the person must be declared.
DECLARATION I hereby declare that the particulars entered in the Schedule overleaf are a true and correct statement of my baggage and of the articles contained therein and of the articles carried by me and that, except where otherwise stated the articles are intended solely for my personal or household use in Kenya and have been in my use and possession as stated in the Schedule.
I further declare that *(i) I am entering Kenya for the bona fide purpose of changing my residence from a place outside Kenya to a place within Kenya.
My former place of residence was.
.
and my intended place of residence is.
*(ii) I am making a temporary visit to Kenya and expect to depart on (date).
.
*(iii) I am a resident of Kenya returning from a visit to (place).
.
[Issue 1] 1194 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C17continued Full Name of Declarant.
(Block Letters) Address in Kenya.
Date of Arrival.
*Ship/Aircraft/Road Vehicle (Name of ship, flight number, vehicle number).
Signature of Declarant.
Date.
The Declarant signed his name in my presence Signature of Witnessing Officer.
Official Address of Witness.
*Delete and initial where inappropriate.
SCHEDULE The baggage consists of.
packages (insert number of packages) No.
or Quantity and Where and When Cost or Description of Articles Obtained by the Estimated For Official Including Any Declarant Value Use Identifying Particulars A4 White (210mm x 297 mm).
REPUBLIC OF KENYA (r.
49) FORM C.
18 CUSTOM AND EXCISE DEPARTMENT DECLARATION OF UNACCOMPANIED BAGGAGE 1.
Importer (Full Name).
Passport No.
2.
Released Order 3.
Customs No.
No.
Address in Kenya 4.
I Declare that I arrived in Kenya on (date) for the purpose of:* (i) bona fide changing my residence from a place outside to a place within Kenya.
5.
I appoint.
My former place of residence was full time and my new place of residence is.
to act as my Agent for clearing my baggage (ii) Making a temporary visit to Kenya through Customs and I have sent them all the and I expect to depart on (date).
necessary keys.
(iii) returning to Kenya where I am normally resident from a visit to (place).
1195 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C18continued 6.
Flight No./Vessel 7.
No.
of Packages 8.
Port of Arrival 9.
Date of Arrival *Delete two clauses.
10.
No.
or quantity and 11.
Where and when 12.
Cost or Estimated 13.
For Official description of obtained by the value.
Use articles including declarant.
any identifying particulars.
14.
Except where otherwise stated, the articles are 15.
I declare the above particulars are true.
intended solely for my personal or household use in Kenya and have been in use or possession.
Signed.
Date A4 White (210 mm x 297 mm) (Reverse Side) DECLARATION OF ARTICLES IMPORTED AS UNACCOMPANIED BAGGAGE WARNINGS 1.
Any person who makes or causes to be made any declaration relating to the Customs which is false or incorrect in any particular is liable to a fine, or imprisonment, or both and the goods to which the declaration relates may be forfeited.
2.
Duty shall be payable, at the rate in force at the time of disposal, on any goods exempted from the duty as baggage which may be disposed of by the passenger in Kenya within two years of the date of importation.
Failure to pay duty in this circumstance renders the importer liable to a fine and the goods liable to forfeiture.
3.
The whole of the unaccompanied baggage and the articles contained therein must be declared.
NOTES 1.
The owner of any unaccompanied baggage must make an accurate and legible declaration overleaf of the whole of the unaccompanied baggage and the articles contained therein.
Declarations which are incomplete or bear remarks such as Subject to examination will not be accepted.
The production of relevant invoices and packing lists will facilitate clearance.
[Issue 1] 1196 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C18continued 2.
Wearing apparel, used personal effects and used household effects may be generally declared as such provided they are neither prohibited or restricted goods (see below), but all new or unused personal or household effects must be specifically declared.
Used personal effects are normally regarded as used portable articles in his baggage or on his person which he might reasonably be expected to carry with him for his own regular and private use.
All other goods must be specifically declared.
The following lists, which are not exhaustive, indicate which are liable to duty or restricted imports.
DUTIABLE GOODS Alcoholic beverages of all kinds, bicycles; cine and still projectors; fabrics in the piece; gramophones, gramophone records; motor vehicles; new musical instruments; new household effects, perfumed spirits; presents or goods obtained for other persons; provisions; sound recording machines; tobacco including snuff in any form (e.g.
pipe tobacco, cigarettes, cigar, cheroots); toilet preparations; trade goods of any description; wireless and television apparatus.
Certain concessions exist under which goods may be imported without payment of duty, but such goods must be declared.
PROHIBITED OR RESTRICTED GOODS Animals (live); animal trophies; arms and ammunition; articles marked with the Kenya arms; birds and birds eggs; beeswax; condensed milk; currency notes and securities; dangerous drugs; explosives; false money; fish (live); gambling machines (mechanical); hides and skins; insects; indecent literature, prints, books and articles; ivory, rhino horn and hippo teeth; matches made with white phosphorus; plants, seeds, seedlings, bulbs, etc.; postal franking machines; poisons; rat virus; seine fishing nets; seditious publications; sex publications; traps for animals; toy pistols, rifles and airguns; unwrought precious metals and precious stones.
A number of other classes of goods not normally imported in passengers baggage are also subject to import restriction and any question of doubt should be referred to the proper customs officer.
3.
There are certain concessions granted to bona fide tourists and temporary visitors to Kenya and to persons bona fide changing their residence to Kenya on the first arrival, details of which may be obtained from a Customs House.
4.
The owner of unaccompanied baggage declared hereon may authorize an agent to sign the declaration on his behalf, but such written authorization must be produced with the declaration; the notice of appointment of an agent to clear the baggage given on this form is NOT sufficient authority for the agent to sign the declaration.
The Customs and Excise Department does NOT act as agents for passengers.
The responsibility for opening packages for Customs examination and for re-packing lies with the passenger or his agent who should, therefore, be provided with any keys required.
5.
Any claim that goods are not liable to duty on the grounds of previous importation must be supported by a re-importation certificate.
1197 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
50) move prior Date e .Customs t permission to r Customs Number TO THE PROPER OFFICER, I requesto entry and payment of duty the under-mentioned goods.
Importer or Agent 3.
4.
CUSTOMS AND EXCISE DEPARTMENT.
.
S PRIOR TO PAYMENT OF DUTY Date ay Bill No.
w.
OTHER GOOD Licence Shillings Bill of Lading/AirK.A.
Release Order No.
Import Permit No.
2.
5.
7.
F.E.A.L.
13.
Value FIRST SCHEDULEcontinued Ref No.
Report of K.A.
Date of Advice Port Account No.
9.
11.
Date 15.
APPLICATION FOR RELEASE OF PERISHABLE OR Name.
Address.
s Name.
Address.
Name.
Number Importer Clearing Agents Authorized Means of Removal from Port.
Port of Discharge 1.
6.
8.
REPUBLIC OF KENYA FORM C.
19 10.
Rotation 12.
Vessel/Aircraft/Vehicle/Rail 14.
[Issue 1] 1198 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Kg.
3M Weight Cube.
19.
20.
.
e and Official date stamp of Releasing Officer Bond/Deposit.
.
Total RELEASED .Signatur 25.
.
Proper Officer 23.
24.
.
e goods A4 White (210 mm X 297 mm) of .Signatur FIRST SCHEDULE, FORM C.
19continued d against daily cash abstract.
Total No.
and kinds of packages in words Description and found duly entered.
INDEX NO.
.
17.
22.
Checke FOLIO.
Date APPROVED.
.
nd Nos.
No.
No.
Cashier Marks a Deposit Collected on P.C.C.
16.
18.
21.
RELEASE Bond Receipt.
.
1199 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
84) .Quantity Net (State Units) 12.
Customs Entry No.
.
2.
CUSTOMS AND EXCISE DEPARTMENT DETAILS.
.ed Reference.
WAREHOUSE Warehous.Exchange Rate Country of Origin Description of goods 3.
Warehouse No.
5.
7.
Entry No.
and Date Date by Register 11.
FIRST SCHEDULEcontinued EX-WAREHOUSE FOR HOME USE ENTRY ff No.
Tari Code No.
Ref.
No.
10.
S.I.T.C.
No.
9.
Name.
Address s Name.
Address Authorized Name Importer Clearing AgentsFor Customs Use Marks and Nos.
Total No.
and kinds of packages in words.
1.
4.
.6.
8.
REPUBLIC OF KENYA FORM C.
20 13.
[Issue 1] 1200 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Sh./Cts.
ed by the Date 22.
VAT AT.
Value Total VAT Sh.
ed in this entry, declare 28.
Shillings/cts.
e 21.
VAT Value VAT ners (or agents duly authorizSignatur Rate Sh./Cts.
Total Import Duty, Excise and Vthe owowners) of the goods specifithat all particulars given are true.
.
35.
I/We.
20.
VAT 27.
Total 32.
se se Duty Duty Shillings/Cts.
Officer 19.
Exci Total ExciSh.
26.
Proper se 31.
Value Shillings/ Cts.
18.
Exci A4 Blue (210 mm x 297 mm) se e Rate Total Excise Value Sh./Cts.
.
FIRST SCHEDULE, FORM C.
20continued 17.
Exci 25.
Signatur hecked against cash .S.T.
Duty Duty Remission Order No.
abstract and found duly entered.
30.
34.
C INDEX No.
Import Shillings/Cts.
Import FOLIO FOLIO.
Total Sh.
24.
Duty Rate.
15.
Import for payment of Import Duty, d Cashier Date Value Sh./Cts Total Value Sh./Cts.
General Exemption 3rd Schedule Part.
14.
Customs 23.
29.
33.
Cheque/Cash No.Sh.ReceiveExcise Duty and VAT.
1201 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued FORM C.
20 (Reverse Side) NOTE The value to be declared in the case of imported goods, whether or not liable to duty, is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
[Issue 1] 1202 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
64) Date 3M 23.
Cube No.
.
Customs Entry Number Invoice No.
CD3 Destination of goods Export Licence No.
Conditions of sale 28.
WAREHOUSE DETAILS .Entry No.
Warehouse No.
3.
6.
7.
10.
Kg.
CUSTOMS AND EXCISE DEPARTMENT 16.
18.
22.
Weight ay Bill No.
(Customs only) w .27.
F.O.B.
Value Shillings/cts.
Lading/Air Bill ofRotation NumberCountry of Origin Export Certificate No.
2.
4.
9.
15.
(State Unit) FIRST SCHEDULEcontinued EX WAREHOUSE EXPORT ENTRY goods of 26.
Net Qty Loading of Code No.
Total No.
and kinds of packages in words 14.
Port 20.
21.
Description 25.
Tariff No.
e Address Agent departurDischarge nd Nos.
of of Exporters Name.
Address.
Exporters bank Consignees Name.
Address.
Notify Marks a1.
5.
REPUBLIC OF KENYA FORM C.
21 8.
11.
Clearing 12.
Date 13.
Vessel/Aircraft/Vehicle/Rail 17.
Port 19.
24.
STATISTICAL CODE 1203 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] duly this entry, as entered Packages ed he particulars given ed by the owners) of the e.
Date.
Date Warehous.By Register Reference the owners (or agentsauthorisgoods specified indeclare that all tare true.
Authorized Signatur 33.
I/We.
Proper Officer.
Officer continued Proper 29.
Total F.O.B.
) 32.
.
Reverse Side ( Folio A4 White Red Ink(210 mm X 297 mm) FIRST SCHEDULE, FORM C.
21.
ster No.
Book Vessel 31.
Regi Short Shipment Force in Folio 30.
Bond 34.
Book 35.
Railwagon Aircraft SHIPPED IN Vehicle .Satisfied Correct/Date.
[Issue 1] 1204 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary].
.
Packages as entered and Time At.
.Date The Officer rd Aircraft/Vessel/Vehicle/Rail continued.
Examined on Boa 37.
.
Packages on FIRST SCHEDULE, FORM C.
21.
Master.
.
Received 36.
Board Aircraft/Vessel/Vehicle/Rail.
Date.
1205 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
64) FORM C.
22 CUSTOMS AND EXCISE DEPARTMENT EX-WAREHOUSE REMOVAL ENTRY 1.
Owners Name.
Address.
2.
Customs Entry Number PRESENT WAREHOUSE DETAILS 3.
Entry No.
Warehoused Warehoused No.
4.
Removal Clearing Agents Date Name.
Address.
Warehoused At Register Reference 5.
Marks and Nos.
6.
Total No.
and kinds of packages in words.
7.
Description of goods 8.
Statistical Code 9.
Net Qty (State 10.
Customs Value Shillings/cts.
Unit) 11.
To Collector of Customs 12.
Total Value at New W/H No.
13.
Bond in Force Register 14.
I/We.
the owners (or agents duly authorized by the owners) of the goods specified in Book Folio this entry, declare that all the particulars given are true.
Authorized 15.
General Bond No.
Proper Officer.
.
Signature Date A4 Pink (210 mm x 297 mm) [Issue 1] 1206 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued (Reverse Side) BONDED WAREHOUSE DECLARATION I/We.
agree to accept the goods detailed on this entry into Bonded Warehouse No.
.
at.
as per General Warehousing Bond No.
Signed.
Date Name of licensee.
Bonded Warehouse Owner.
REPUBLIC OF KENYA (r.
64) FORM C.
23 CUSTOMS AND EXCISE DEPARTMENT APPLICATION TO RE-WAREHOUSE GOODS To The Proper Officer, Customs No.
.
Original Warehouse Entry No.
.
Date.
Permission is requested to re-warehouse the under mentioned goods in.
.
Warehouse No.
.
Date.
.
Owner or Agent Ware- Number and Quantity house Date of description of or Register ware the packages weight Value Re-warehousing account No.
and housing and page description of the goods Package Deficiencies No.
Allowed Not allowed Sh.
cts.
Examined for re-warehousing as per endorsement.
Date.
, 20.
.
Officer 1207 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C23continued Application approved.
Date.
, 20.
.
Proper Officer Re-warehoused accordingly.
Register No.
.
Folio No.
.
Date.
.
Proper Officer A4 White (297 mm 210 mm) REPUBLIC OF KENYA (r.
67) FORM C.
24 CUSTOMS AND EXCISE DEPARTMENT REQUEST TO REPACK WAREHOUSED GOODS The Proper Officer, Port of.
Date.
Permission is requested to repack the under-mentioned goods deposited in.
warehouse situated at.
PARTICULARS OF WAREHOUSING Warehouse Register Importing Rotation Entry No.
Date of Number Page aircraft/vessel No.
and date warehousing GOODS TO BE REPACKED PACKAGES Marks and Number and Description of goods How to be repacked numbers description.
Owner [Issue 1] 1208 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued Permission to repack granted subject to the following conditions:.
.
.
.
Date.
, 20.
.
Proper Officer Repacked under supervision.
Satisfied.
Date.
, 20.
.
Officer I certify that the original transaction recorded in Warehousing Register No.
.
page.
has been closed and a new account opened in Register No.
.
page.
.
Officer A4 white (297 mm 210 mm) REPUBLIC OF KENYA (r.
68) FORM C.
25 CUSTOMS AND EXCISE DEPARTMENT TRANSFER OF OWNERSHIP OF WAREHOUSED GOODS To The Proper Officer, Port of.
Date.
Please note that I have this day transferred the under mentioned goods which are deposited in Bonded Warehouse No.
.
to.
of.
.
.
Owner or Agent duly authorized by the Owner WAREHOUSE DETAILS QUANTITY DESCRIPTION OF GOODS Entry No.
Date Warehoused By Register Reference 1209 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C25continued CERTIFICATE OF ACCEPTANCE I,.
of.
hereby certify that as from this date I am the owner of the above-mentioned goods and I undertake to pay when called upon to do so, all duties rents and charges due and accruing thereon.
Date.
.
Transferee or Agent duly authorized by the Transferee Noted in Warehouse Register No.
.
Page.
Date.
.
Officer A4 White (210mm 297 mm) REPUBLIC OF KENYA (r.
72) FORM C.
26 CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR LICENCE OF PREMISES TO BE USED AS A BONDED WAREHOUSE PART I1.
Name of applicant.
Registered address.
.
2.
State whether your business is a sole proprietorship, a partnership or a limited company.
.
3.
Names, occupation and nationalities of directors/partners:.
.
.
.
4.
Names and nationalities of shareholders and per centage of shares held (or of partners and their per centage share in the company):.
.
.
.
.
5.
State any other business currently being run by your partnership/company (State Registered name and address):.
.
.
.
6.
State whether new application or renewal.
7.
If renewal, state when the first licence was issued.
8.
Previous licence reference.
[Issue 1] 1210 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C26continued 9.
(a) Are you conversant with the Customs procedures relating to receipt and delivery of goods to and from bonded warehouses, and operations in bonded warehouses? YES/NO.
.
(b) If yes, give name of your employee/s who will be stationed in the proposed bonded warehouse stating the period of experience gained.
.
.
.
(c) If no, what steps do you intend to take to acquire the necessary know-how in Customs procedures relating to bonded warehouses.
.
.
10.
Name of Bankers.
.
11.
Authorized share capital of the company KSh.
.
12.
Paid-up capital.
13.
Names, positions and nationality of your employees stationed in the proposed bonded warehouse.
.
.
.
.
14.
Have you ever had to appeal to be licensed? YES/NO.
15.
Whether warehouse for general or private use.
16.
The estimated amount of Import Duty and Sales Tax chargeable on goods likely to be warehoused at any one time KSh.
.
17.
Name of proposed securities.
18.
PARTICULARS OF PREMISES (a) Whether a room or rooms or an entire building.
(b) Where situated.
(c) How bounded.
(d) Of what material built.
(e) Dimensions.
REPUBLIC OF KENYA (r.
96B) FORM C.
26A CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR LICENCE/RENEWAL OF LICENCE FOR USE OF PREMISES AS A TRANSIT GODOWN PART I1.
Name of applicant.
Registered Address.
2.
State whether your business is a sole proprietorship, a partnership or a limited liability company.
1211 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C26Acontinued 3.
Names, occupation and nationalities of directors/partners:.
.
.
.
.
4.
Names and nationalities of shareholders and per centage of shares held (or of partners and their per centage share in the company).
.
5.
State any other business currently run by your partnership/company (Registered name and address).
.
6.
State whether new application or renewal.
.
7.
If renewal, state when the first licence was issued.
.
8.
Previous licence reference.
.
9.
(a) Are you conversant with the Customs procedures relating to receipt and delivery of goods to and from transit godowns, and operations in transit godowns YES/NO.
.
(b) If yes, give name of your employee/s who will be stationed in the proposed transit godown stating the period of experience gained.
.
(c) If no, what steps do you intend to take to acquire the necessary know-how in Customs procedures relating to transit godowns.
10.
Name of Bankers.
11.
Authorised share capital of the company KSh.
.
12.
Paid-up share capital.
13.
Names, positions and nationality of your employees stationed in the proposed transit godown.
.
.
.
.
14.
Have you ever had to appeal to be licensed? YES/NO.
15.
Particulars of premises.
(a) Whether a room or rooms or an entire building.
(b) Where situated.
(c) How bounded.
(d) Of what material built.
(e) Dimensions.
(f) Doors.
(g) Windows.
(h) How doors fastened.
(i) How windows fastened.
[Issue 1] 1212 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued (j) Ventilation.
(k) If there is an upper storey for what purpose used?.
NOTE: Plans of the proposed building and situation of the same in relation to other buildings should accompany this application.
16.
I hereby declare that the above particulars are true and correct.
Signed.
Title.
Date.
PART II FOR OFFICIAL USE Recommendation to the Commissioner of Customs and Excise Approved/Not approved.
.
Examining Officer.
for: Commissioner NOTE: Giving false or incorrect information renders the applicant liable to prosecution.
REPUBLIC OF KENYA (r.
72) FORM C.
27 CUSTOMS AND EXCISE DEPARTMENT * LICENCE FOR A PRIVATE/GENERAL BONDED WAREHOUSE Subject to the observance by the warehousekeeper of the provisions of the Customs and Excise Act, the aforesaid warehouse, situated at.
.
is hereby licensed for the use of.
as a *private/general warehouse for the warehousing therein of.
.
NOTES: 1.
This licence is not transferable.
2.
Change in the structure of the Company including change in shareholders/partners and their share holding position or the ratio in which profit is shared must be notified to the Commissioner within one month of the date of change.
3.
The death of the surety if the bond furnished in respect of the bonded warehouse or proceedings in bankruptcy against the surety or any other change shall be notified to the Commissioner in accordance with regulation 76 of the Customs and Excise Act, 1983.
4.
This licence may be revoked, suspended or cancelled at any time in the manner provided by the Regulations.
Dated.
and valid up to the 31st December.
.
For Commissioner Licence Fee KSh.
.
P.C.C.
Receipt No.
.
and date.
* Delete whichever is inapplicable 1213 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
96B) FORM C.
27A CUSTOMS AND EXCISE DEPARTMENT LICENCE FOR A TRANSIT GODOWN Subject to the observance by the transit godown owner of the provisions of the Customs and Excise Act, the aforesaid transit godown situated at.
.
is hereby licensed for the use of.
as a transit godown for the storage therein of.
.
.
NOTES: 1.
This licence is not transferable.
2.
Change in the structure of the Company including a change in the shareholders/partners and their shareholding position must be notified to the Commissioner within one month of the date of change.
3.
The death of the surety of the bond furnished in respect of transit godown or proceedings in bankruptcy against the surety or any other change, shall be notified to the Commissioner in accordance with regulation 96B of the Customs and Excise Act, Ref.
1996 (1984).
4.
This licence may be revoked, suspended or cancelled at any time in the manner provided by the Regulations.
Dated.
and valid up to the 31st December.
.
for Commissioner Licence Fee Ksh.
.
P.C.C.
Receipt No.
.
and date.
REPUBLIC OF KENYA (r.
72) FORM C.
27B CUSTOMS AND EXCISE DEPARTMENT KENYA REVENUE AUTHORITY FORM LICENCE FOR DUTY FREE SHOPS Warehouse keepers name and address.
Subject to the observance by the warehouse keeper of the provisions of the Customs and Excise Act, the aforesaid warehouse, situated at.
.
is hereby licensed for the use as a duty free shop.
NOTES: 1.
This licence is not transferable.
2.
Any change in the structure of the Company, including a change in the share-holders/partners* and their shareholding position or the ratio in which profit is shared shall be notified to the Commissioner within one month of the date of change.
3.
The death of the surety of the bond furnished in respect of the bonded warehouse, or proceedings in bankruptcy against the surety, or any other change, shall be notified to the Commissioner in accordance with regulation 76.
[Issue 1] 1214 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C27continued 4.
This licence may be revoked, suspended or cancelled at any time in the manner provided by the Regulations.
Licence Fee KSh.
.
P.C.C.
Receipt No.
.
and date.
*Delete whichever is inapplicable Date.
.
.
Proper Officer REPUBLIC OF KENYA (r.
80) FORM C.
28 CUSTOMS AND EXCISE DEPARTMENT ENTRY OUTWARD OF VESSEL Port of.
Rotation No.
.
Date .,20.
Name of vessel Net registered Nationality Master Destination tonnage Last voyage from.
with cargo in ballast Lying at.
Date of report.
I.
master of the above-mentioned vessel, hereby declare that no imported goods are left on board the said vessel other than goods and stores the particulars of which are set out below.
.
Master or Agent Cargo remaining on board.
.
.
.
.
.
Stores remaining on board.
.
.
.
.
.
.
1215 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C28continued Allowed Date.
, 20.
.
Proper Officer A4 White (210 mm x 297 mm) [Issue 1] 1216 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Date (rr.
81, 244 and 252) 3.
Cube m 23.
CUSTOMS AND EXCISE DEPARTMENTCustoms Entry Number Invoice No.
CD 3.
No.
Destination of goods Export Licence No.
Conditions of sale 3.
6.
7.
10.
16.
18.
kg.
ay Bill No.
w icate No.
Gross Weight continued Lading/Air 22.
Bill of Rotation Number (Customs only) Country of Origin Export Certif 2.
4.
9.
15.
.
FIRST SCHEDULE*EXPORT/RE-EXPORT ENTRY Code No.
goods of Port of Loading 14.
Total No.
and kinds of packages in words 20.
21.
Description e bank Agent departur Address of Discharge of Exporters Name, Address Exporters Consignees Name, Address Notify Aircraft/Vehicle/ Rail Marks and Nos.
1.
REPUBLIC OF KENYA FORM C.
29 5.
8.
11.
Clearing 12.
Date 13.
Vessel/ 17.
Port 19.
1217 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Declaration of intent to Claim Export Compensation.
ised by the owners) of the lare that all the particulars.
30.
duty Shillings/ e Date cts.
29.
Duty 32.
Export Signatur .e true.
.
continuedValue F.O.B.
I/We the owners (or agents duly authorgoods specified in this entry, decgiven ar Shillings/ cts.
Authorized.
28.
F.O.B.
31.
Total Rate 35.
36.
Proper Officer 27.
Duty (State e *Delete whichever is inapplicable.
A4 Blue Ink (210 mm X 297 mm) FIRST SCHEDULE, FORM C.
29Qty.
Unit) .Signatur 26.
Net hecked against daily cash .NO.
abstract and found duly entered.
No.
34.
C FOLIO INDEX.
25.
Tariff Code.
Cashier Date 24.
Statistical 33.
CHEQUE/CASH No.
.Sh.
.Received for payment of Duty.
[Issue 1] 1218 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (Reverse Side) Railway Wagon Shipped Aircraft Vessel Vehicle No.
.
as entered In.
Packages Satisfied Correct/Short Shipment Date.
.
Proper Officer 1219 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
86) 3M Number 22.
Cube Customs Invoice No.
CD 3 No.
Country of Destination Export Licence No.
kg.
3.
6.
7.
10.
16.
CUSTOMS AND EXCISE DEPARTMENT .21.
Weight ay Bill No.
(Customs only) w continued ificate No.
Bill of Lading/AirRotation NumberCountry of Origin Export Cert 2.
4.
9.
15.
.
FIRST SCHEDULE, FORM C.
30 goods APPLICATION TO SHIP GOODS PRIOR TO ENTRY Code No.
of Port of Loading 14.
Total No.
and kinds of packages in words 19.
20.
Description e Address Agent departurDischarge of of Exporters Name, Address Exporters bank Consignees Name, Address Notify /Vehicle/Rail 1.
5.
REPUBLIC OF KENYA FORM C.
30 8.
11.
Clearing 12.
Date 13.
Vessel/Aircraft 17.
Port 18.
Marks and No.s [Issue 1] 1220 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] e of aircraft or e.
Exporter Date I/We request permission to ship the above export duty free goods prior to entry.
I/We declare that the abovparticulars are true and I/We undertake to furnish the necessary entry within 96hours of the departurvessel.
28.
.
Value F.O.B.
continuedShillings/Cts.
Permission granted Proper Officer 27.
F.O.B.
30.
Total 31.
(State Qty Units) 26.
Net.
A4 White (210 mm X 297 mm) Sh.
FIRST SCHEDULE, FORM C.
30Rate 25.
Duty No.
24.
Tariff Dated.
Code.
23.
Statistical 29.
BOND No.
1221 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
87) FORM C.
31 CUSTOMS AND EXCISE DEPARTMENT APPLICATION TO RELOAD GOODS UNLOADED IN ERROR To the Proper Officer, No.
.
Date.
Permission is hereby requested to reload into aircraft/vessel.
lying at.
the following goods unloaded therefrom in error: Marks and numbers of packages Description of goods Permission is granted subject to the following conditions:.
.
.
Master.
Received on board the above mentioned.
goods.
.
Master.
Proper Officer Date.
A5 White (210 mm x 148 mm) REPUBLIC OF KENYA (r.
88) FORM C.
32 CUSTOMS AND EXCISE DEPARTMENT APPLICATION TO SHIP STORES To the Proper Officer, Port of.
No.
.
I request permission to ship the under mentioned stores on the aircraft/vessel.
bound for.
Crew (Officers).
(Seamen).
Passengers.
Probable duration of voyage.
days.
STATISTICAL Net Qty Description Value CODE (State Units) of Goods [Issue 1] 1222 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
32continued.
Date ., 20.
Master Approved.
Date ., 20.
Proper Officer A5 White (210 mm x 148 mm) REPUBLIC OF KENYA (r.
90) FORM C.
33 CUSTOMS AND EXCISE DEPARTMENT APPLICATION TO TRANSFER STORES OF AIRCRAFT OR VESSEL To the Proper Officer No.
I/We, the undersigned, having entered into a Bond dated.
in the sum of shillings.
hereby request permission to transfer the following stores from the aircraft/vessel.
to the aircraft/vessel.
Marks and numbers of packages Description of goods.
Master Date.
Approved:.
Proper Officer Date.
I have received the above-mentioned stores and I undertake that they will not be taken into use without the express permission of the Commissioner until the aircraft/vessel has left Kenya.
.
Master Aircraft/vessel.
Date.
Shipped:.
Officer Date.
A4 White (210 mm x 297 mm) 1223 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
96).
CUSTOMS AND EXCISE DEPARTMENT Exit of 3 ountry Whence Consigned (if different).
.
Customs Entry Number.
C In Transit from 3.
9.
To Via 11.
Port 17.
Cubic M.
ay bill No.
Date e continued w Signatur Rate.
Lading/Air.
No.
.
Bill ofK.A.
Release Order No.
Manifest endorsed Country of Origin Customs Value Shillings 2.
4.
6.
.8.
10.
Exchange 16.
F.O.B.
Freight Insurance C.I.F.
Value Weight Kg.
FIRST SCHEDULETRANSIT ENTRY (INWARD) Code No.
Ref.
No.
Report Loading of of K.A.
Date of Advice 13.
15.
Date 19.
Port 21.
Port Account No.
Name, Address.
s Name, Address Number Importer Suppliers Name , Address Clearing AgentsMeans of Removal from Port Port of Discharge 1.
5.
7.
REPUBLIC OF KENYA FORM C.
34 Page Authorized Name 12.
14.
Rotation 18.
Vessel/Aircraft/Vehicle/Rail 20.
[Issue 1] 1224 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary].
Sh./cts.
Date 36.
VAT Total VAT Sh.
.
42.
Value e Shillings/cts.
26.
Net Quantity (State Unit) 35.
VAT Bond/Deposit .Signatur Rate Total VAT Value Sh./Cts.
.
34.
VAT 44.
Total 49.
I/We the owners (or agents duly authorized by the owners) of the goods specified in this entry, declare that all particulars given are true.
41.
Duty y continued se Shillings/cts.
Officer oods 33.
Exci Total Excise DutSh.
Proper se 40.
Value Sh./cts.
Description of G32.
Exci 25.
se Rate Total Excise Value Sh./Cts.
47.
Folio A4 Pink (210 mm X 297 mm) Tariff No.
31.
Exci 39.
FIRST SCHEDULE, FORM C.
3424.
Duty Book Shillings/cts.
rence.
.
30.
Import Refe S.I.T.C.
No.
Total Import Duty Sh.
23.
Duty Rate 38.
46.
Register P.C.C.R.
No.
29.
Import Cashier Date Value No.
Force Deposit Value in Marks and Nos.
Total No.
and kinds of packages in words Sh./cts.
Sh./Cts.
.
22.
27.
26.
Customs 37.
Total 43.
BOND 45.
Bond 48.
Received Sh.
.
1225 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued (Reverse Side) Exported .packages in aircraft/vessel/vehicle.
Port.
.
Proper Officer Date.
NOTES (1) The value to be declared in the case of imported goods whether or not liable to duty is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
(2) All goods imported in transit by air shall be exported within twenty-one days, and in other cases within three months, of the date of passing entry, unless the period of exportation is extended by the proper officer or by the Minister, in accordance with Regulation 96.
[Issue 1] 1226 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
96(15)) Value Kg.
3M 19.
Weight 20.
Cube CUSTOMS AND EXCISE DEPARTMENTCustoms Entry Number In Transit From To Via 3.
5.
Exit of C.I.F.
Customs 11.
Port Date continued ding/Air waybill No.
Bill of laTransit Entries Inwards No.
Country of Origin Country whence Consigned if diff.
Shillings F.O.B.
(if known) 2.
4.
8.
9.
13.
Value FIRST SCHEDULETRANSIT ENTRY (OUTWARD) goods of Departure of Total No.
and kinds of packages in words.
15.
Date 17.
18.
Description out Name, Address.
s Name, Address Name Number Entry nd No.
s of ImporterSuppliers Name, Address Clearing AgentsAuthorized Marks a1.
6.
7.
REPUBLIC OF KENYA FORM C.
35 10.
Rotation 12.
Vessel/Aircraft/Vehicle/Rail 14.
Port 16.
1227 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Date.
that all the particulars given e.
Proper Officer.
continued Authorized Signatur.
I/We the owners (or agents duly authorised by the owners) of goods specified in this entry, declareare true.
.
26.
.
Proper Officer.
25.
EXPORATION OF .A4 Blue (210 mm X 297 mm) packages Aircraft/Vehicle/Vessel/Rail FIRST SCHEDULE, FORM C.
3524.
Bond/Deposit 28.
Total CERTIFICATE Value 23.
Customs 27.
Total Qty (State Unit) 22.
Net.
CODE 21.
STATISTICAL 29.
Exported 9.
Port Date [Issue 1] 1228 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued (Reverse Side) NOTES (1) The value to be declared in the case of imported goods, whether or not liable to duty, is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
(2) All goods imported in transit by air shall be exported within twenty-one days, and in other cases within three months, of the date of passing entry, unless the period of exportation is extended by the proper officer in accordance with Regulation 96.
1229 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
96A) facture 21.
Invoice value/Valeur CUSTOMS AND EXCISE DEPARTMENT.
kg./Poids brut, kg.
3.
Date No.
9.
Country of destination pays de destination 13.
Seals/Scellements 20.
Gross weight, pays continued consigned KENYA whence 19.
No.
Stat.
Tarrif No.
ents attached Documents joints FIRST SCHEDULEROAD TRANSIT DECLARATION Customs office of departure Bureau de Douane de depart dexpedition 8.
Country 2.
5.
Declarant (name and address)/Declarant (nom et adresse) 12.
Docum packages description of goods/Nombre et nature de colis:designation de marchandises.
DECLARATION DE TRANSIT DOUANIER PAR ROUTE 18.
Number and kind of ess)/Expediteur (nom et 7.
Plates/Plaques du identification Identification de lenvoi /Prop.
17.
Consignment owner Consignor (name and addradresse) adresse) camion No.
Connt REPUBLIC OF KENYA FORM C.
35A 1.
4.
Consignee (name and address)/Destinataire (nom et 6.
Lorry 10.
Driver/Chauffeur 11.
Place of loading/Lieu dembarquement 14.
Via 15.
Office of destination/Bureau de destination 16.
B/L No.
[Issue 1] 1230 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] and duties qui figurent e du ) mbre i taxes/Total des droits et taxes 31.
Total.
declarant Stamp/T Date et signatur renseignements es et vritables et engage ( ed with seals intact.
National ts sous scellement intact taxe/Tax es la vente ons donnes par les autorits.
30.
Sales ying out the transit operation.
kages export r ) signed, declare that the particulars given in this ansport/colis expor values/Valeur de taxes la vente under declaration 29.
Sales taxes the Declaration are true and correct and undertake to comply with any instructions given by the appropriate authorities concerned in car Date and signature of Je soussign et declare que les sur cette Declaration sont sincr executer toutes instructi comptentes au course de cette operation de transit ( continued Office of exit/Bureau de sortie 34.
I,.
37.
Means of transport/pac transit requirements satisfied.
Moyens de tr Operation de transit national accomplie weight, kg.
Poids brut total, kg.
me 28.
Rate/Taux 23.
Total gross imbre value/Droits de Douane.
Stamp/T affixed/apposes total de colis 27.
Customs ecified in this declaration confor intact/intacts FIRST SCHEDULE, FORM C.
35A Date Signatur 33.
Registered bond/Caution enregistre.
value/Valeur en Douane de that they are undamaged.
26.
Customs colis amount/Montant port package/sur la caution Bond No./No.
de la caution on means of transport/sur moyens de trans on 22.
Total number of packages Nombre 25.
Rate/Taux 32.
Bond 35.
36.
Office of entry/Bureau dentre I have verified that the packages etc.
sp to the description given and Je certifie aprs le controle que less colis repris sur la presente declaration sont conforms la description qui en est donne et quils sont intacts.
No./No.
envoi 24.
Cons.
1st transit country 1er pays de transit 1231 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] mbre mbre ii th seals intact Stamp/T Stamp/Ti.
, Signature , Signature olis exports sous scellement intact.
, Signature.
.port/c.
port/colis exports sous scellement intact.
transit requirements satisfied.
.
transit requirements satisfied.
ion de transit national accomplie.
.ation de transit national accomplie.
.
continued Office of exit/Bureau de sortie Office of exit/Bureau de sortie Means of transport/packages exported wNationalMoyens de transOper 39.
Date41.Means of transport/packages exported with seals intact.
NationalMoyens de transOperat 43.
Date45.
47.
Date imbre imbre t.
ct.
Stamp/T Stamp/T.
FIRST SCHEDULE, FORM C.
35AYes/Oui Yes/Oui ts sous scellement intact.
Numbers/Numeros tes sous scellement intact.
Numbers/Numeros , Signature , Signature port/colis impor port/colis impor verifies seals supplementaires seals.
., Signature.
No/Non No/Non 38.
Date40.
Office of entry/Bureau dentre Means of transport/package imported with seals intacMoyens de transDocuments checked 42.
Date44.
Office of entry/Bureau dentre Means of transport/package imported with seals intaMoyens de transDocuments checked Documents verifies.
46.
Date 2nd transit country 2e pays de transit Documents Additional Scellements 3rd transit country 3e pays de transit Additional [Issue 1] 1232 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] imbre Stamp/T.
ports sous scellement intact.
, Signature port/colis im.
.
Office of final destination/Bureau de destination finale Means of transport/package imported with seals intact.
Moyens de transDocuments checked Documents verifis Transit operation completed Operation de termine continued 49.
51.
Date re imb Stamp/T.
FIRST SCHEDULE, FORM C.
35A t termine , Signature Transferred to office of final destination Transfert au bureau de destination finale Transit operation completed Operation de transi.
48.
Office of entry/Bureau dentre 50.
Date Country of destination Pays de destination 1233 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] months (rr.
96, 239) or against bond allocated general bond.
of Amount: (a) (b) taking Details of re-exportation or Place and date of performance performance of undertaking *(1) Place and date of exit.
*(2) Place and date of accounting for goods.
*(3) of under.
CUSTOMS AND EXCISE DEPARTMENTdeposited.
.Amount Value.
Quantity dealt within the period of continued Voucher No.
.
BOND IN RESPECT OF GOODS ENTERED IN TRANSIT AND T OR CANCELLATION OF BOND GIVEN AS SECURITY IN paid by me vide Receipt Quantity Value FIRST SCHEDULE of goods Description the goods have been correctly ACCORDANCE WITH PART XII OF THE ACT.
goods.
Description of dated.
.No.
of KSh.
packages No.
of packages SUBSEQUENTLY RE-EXPORTED OR FOR REFUND OF DEPOSI.entry of entry certify that the above particulars are correct, that APPLICATION FOR REFUND OF DEPOSIT OR CANCELLATION OFType No.
and Date of REPUBLIC OF KENYA FORM C.
36 Port of CLAIMANT: Name and Address DETAILS OF RE-EXPORTATION OR PERFORMANCE OF UNDERTAKING Type No.
and Date TOTAL .I herebyallowed by the proper officer.
*I claim a refund of the deposit ofNo.
.
[Issue 1] 1234 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Owner or Agent continued.
given under Bond Security FIRST SCHEDULE, FORM C.
36.
dated of KSh.
*I request cancellation of the amountNo.
.Place .Date.
*Delete whichever is inapplicable.
1235 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued FORM C.
36 (Reverse Side) SUBJECT to the observance by the licensee of the provisions of the Customs and Excise laws and the conditions prescribed herein, a licence is hereby granted to.
PIN No.
.
of.
to use from the.
st until the 31 December.
the vehicle (make).
Registration No.
.
for the conveyance of export petroleum products from Kenya.
CONDITIONS 1.
The licence shall be permanently affixed to the licensed vehicle in a prominent position where it is visible at all times.
2.
The licensed vehicle shall be used exclusively for the carriage of petroleum products for export and for no other purpose, unless otherwise authorised by the Commissioner.
3.
The licensed vehicle shall travel through the Republic of Kenya only along those routes appointed in accordance with the provisions of the Customs and Excise laws for Transit Goods.
4.
The licensed vehicle shall be distinguished by the following inscriptions painted in oil paint, not less than 31 cm high, on both sides of the vehicle FOR EXPORT ONLY.
5.
The licensed vehicle shall be sealed.
6.
Any other special condition.
.
for Commissioner of Customs and Excise Department Fee Paid.
Receipt No.
.
Dated.
at.
REPUBLIC OF KENYA (r.
96(5) and (7)) FORM C.
37 CUSTOMS AND EXCISE DEPARTMENT VEHICLE LICENCE (TRANSIT GOODS) SUBJECT to the observance by the licensee of the provisions of the Customs and Excise laws and the conditions prescribed herein, a licence is hereby granted to.
of.
to use from the.
st until the 31 of December,.
the vehicle (make).
(Registration No.).
for the conveyance of goods in transit through the Republic of Kenya.
CONDITIONS 1.
The licence shall be permanently affixed to the licensed vehicle in a prominent position where it is visible at all times.
2.
The licensed vehicle shall be used exclusively for the carriage of goods in transit and for no other purpose, unless otherwise authorised by the Commissioner.
3.
The licensed vehicle shall travel through the Republic of Kenya only along those routes appointed in accordance with the provisions of the Customs and Excise laws.
4.
The licensed vehicle shall be distinguished by the following inscription in yellow painted letters, not less than 31 cm high, on both sides of vehicle.
[Issue 1] 1236 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
37continued TRANSIT GOODS 5.
The licensed vehicle carrying goods in transit shall be sealed by the Proper Officer except in the case of exceptional loads as defined in regulation 96, or in any special case otherwise authorised by the Commissioner.
6.
(Any other special conditions).
.
.
.
.
.
for Commissioner of Customs and Excise Fee Paid.
Receipt No.
.
dated.
at.
A5 White (210 mm x 148 mm) REPUBLIC OF KENYA (r.
95 (6)) FORM C.
37C CUSTOMS AND EXCISE DEPARTMENT VEHICLE LICENCE (EXPORT GOODS) SUBJECT to the observance by the licensee of the provisions of the Customs and Excise laws and the conditions prescribed herein, a licence is hereby granted to.
PIN No.
.
of.
to use from the.
until the 31st December.
the vehicle (make).
Registration No.
.
for the conveyance of export petroleum products from Kenya.
CONDITIONS 1.
The licence shall be permanently affixed to the licensed vehicle in a prominent position where it is visible at all times.
2.
The licensed vehicle shall be used exclusively for the carriage of petroleum products for export and for no other purpose, unless otherwise authorised by the Commissioner.
3.
The licensed vehicle shall travel through the Republic of Kenya only along those routes appointed in accordance with the provisions of he Customs and Excise laws for Transit Goods.
4.
The licensed vehicle shall be distinguished by the following inscriptions painted in oil paint, not less than 31 cm high, on both sides of the vehicle FOR EXPORT ONLY.
5.
The licensed vehicle shall be sealed.
6.
Any other special condition.
.
for Commissioner of Customs and Excise Department Fee Paid.
Receipt No.
.
Dated.
at.
1237 [Issue 1] CAP.
472 Customs and Excise [Subsidiary].
(rr.
66 and 97).
oods Customs Entry No.
Outwards 3.
Date of Departure Rotation No.
Outwards 5.
Aircraft/Vessel .Destination of G.
CUSTOMS AND EXCISE DEPARTMENT.
Date e Signatur endorsed.
Rate continued No.
.
.
Bill of Lading/Air Waybill No.
Manifest Page .Country of Origin Country Whence Consigned (if diff.) Customs Value Shillings 2.
4.
8.
9.
12.
Exchange 19.
F.O.B.
Freight Insurance FIRST SCHEDULE Ref.
No.
Report Inwards TRANSHIPMENT ENTRY-FOREIGN/COASTWISE Code No.
.Date of Port of Loading 11.
14.
16.
ess ess.
Inwards s Name Addr Importer Suppliers Name Addr Clearing Agents Name Address Means of Removal from PortRotation NumberVessel/Aircraft/Vehicle/Rail Inwards 1.
6.
7.
.
REPUBLIC OF KENYA FORM C.
38 Authorised Name 10.
13.
15.
[Issue 1] 1238 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Sh./cts.
ed by the Date 36.
VAT.
3 Total VAT Sh.
ed in this entry, declare M Value 42.
Net Quantity (State Units) Sh./cts.
e 21.
Cubic 26.
35.
VAT Value VAT Rate Bond.
.
.
Shs./cts.
I/We.
34.
VAT 41.
Total 45.
Total the owners (or agents duly authorisowners) of the goods specifithat all particulars given are true.
y se Dut continued oods Duty Sh./cts.
Excise .Kg.
33.
Exci Proper Officer Sh./cts.
44.
46.
Signatur se 40.
Total C.I.F.
Value 20.
Weight Description of GValue Sh./cts.
25.
32.
Exci Value Rate Excise under se A4 WHITE (210 mm X 297 mm) Total Shs./cts.
pment FIRST SCHEDULE, FORM C.
38Tariff No.
31.
Exci 39.
Port Account No.
24.
Duty 18.
Sh./cts.
30.
Import port Duty Sh.
S.I.T.C.
No.
Total Imified in this entry for transhi Duty 38.
23.
Rate 29.
Import enter the goods spec.
Port of Discharge Marks and Nos.
Total No.
and kinds of packages in words.
Value Sh./cts.
Total Value Sh./cts.
I hereby 17.
22.
27.
28.
Customs 37.
43.
Bond No.
1239 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued (Reverse Side) Exported.
packages in aircraft/vessel/vehicle.
Port.
Date.
.
Proper Officer NOTE The value declared in the case of imported goods whether or not liable to duty is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
REPUBLIC OF KENYA (rr.
105, 110) FORM C.
39 CUSTOMS AND EXCISE DEPARTMENT CERTIFICATE OF CLEARANCE Port of.
This is to certify to all whom it may concern that the.
of.
Master.
has been duly cleared for.
via.
with a cargo consisting of.
.
.
.
Given under my hand at the aforesaid Port this.
Month.
Year.
.
Proper Officer A4 White (210 mm x 297 mm) REPUBLIC OF KENYA (r.
119) FORM C.
40 CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR REGISTRATION AS A REGISTERED USER Name and address of Applicant.
.
.
PARTICULARS OF FACTORY Plot No.
.
Section.
Street/Road.
City/Town.
[Issue 1] 1240 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued Type of Industry.
Other business undertaken in the factory.
.
.
Class of goods intended to be used and subject to refund of duty.
.
Date of relative application for grant of concessionary Order.
.
Particulars and date of approval.
.
Signature of Applicant RECOMMENDATIONS TO COMMISSIONER.
Collector/Examining Officer Approved/Not approved.
Commissioner A4 White (210 mm x 297 mm) REPUBLIC OF KENYA (r.
110) FORM C.
41 CUSTOMS AND EXCISE DEPARTMENT TRANSIRE Port of.
Serial No.
.
Date.
Name of Net registered Country of Name of Number of aircraft or tonnage registry master crew Port of discharge ship CARGO DUTY PAID AND FREE Marks Numbers Number of Packages and How disposed of packages description of goods 1241 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued DUTY NOT PAID Number of Packages and Number and How disposed Marks Numbers date of packages description of goods removal entry of I declare the above to be a correct account of the coastwise cargo, shipped or intended to be shipped, at this port for.
Dated this.
day of ., 20.
.
.
Master Proper Officer A4 WHITE (210 mm X 297 mm) REPUBLIC OF KENYA (r.
117) FORM C.
42 CUSTOMS AND EXCISE DEPARTMENT GENERAL TRANSIRE Port of.
No.
.
Date.
Name of aircraft Net registered Nationality and Masters or vessel tonnage port of registry name This general transpire authorises the clearance outwards of.
.
on my voyages made directly between.
and is valid until the.
day of.
year.
This general transpire does not authorise voyages to any foreign port or to the coastal waters of any country outside the limits of Kenya and does not permit the carriage of any cargo without compliance with the requirements of the Customs and Excise Act and the Regulations thereunder.
Date.
.
Proper Officer A4 White (210 mm x 297 mm) [Issue 1] 1242 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
223).
.
.
.3 Net Quantity (State Units) Customs Entry No.
Customs Value Shillings F.O.B.
Freight Insurance C.I.F.
Value Cubic M26.
3.
7.
Proper Officer 10.
mentioned goods without payment of.
CUSTOMS AND EXCISE DEPARTMENT.
Date e oods Signatur ssion to import the under .permi Description of G continued Lading/Air way bill No.
No.
te of Importer/Agent Request Granted 25.
Bill ofK.A.
Release Order No.
Manifest endorsed Page Weight Kg.
requesduty for the temporary use or purpose indicated: 2.
4.
.9.
.
21.
I Signatur [L.N.
252/1991, s.
17.] FIRST SCHEDULE Tariff No.
Code No.
te of Advice Report 24.
of Ref.
No.
K.A.
Da Port of Loading Port Account No.
Exchange Rate 12.
14.
Date 16.
18.
20.
APPLICATION TO IMPORT GOODS FOR TEMPORARY USE OR PURPOSE S.I.T.C.
No.
23.
Name, Address.
s Name, Address Number ImporterSuppliers Name, Address Clearing AgentsMeans of Removal from Port Port of Discharge Available up to Marks and Nos.
1.
5.
8.
REPUBLIC OF KENYA FORM C.
43 Authorised Name 11.
13.
Rotation 15.
Vessel/Aircraft/Vehicle/Rail 17.
19.
22.
1243 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Shillin gs /cts.
Date 36.
VAT.
s.
Value Shilling s/ct Total VAT Sh.
35.
VAT 42.
e eposit Sh.
Rate Bond/D.
Total VAT Value Sh./cts.
I/We the owners (or agents duly authorised by the owners) of the goods specified in this entry, declare that all particulars given are true.
34.
VAT 41.
45.
Total.
Duty ficer.
se Of continued Shillings/cts.
33.
Exci Total Excise Duty Sh.
Proper Value 40.
44.
48.
Signatur se Sh./cts.
32.
Exci se e Rate ed 31.
Exci Total Excise Value Sh./cts.
Signatur FIRST SCHEDULE, FORM C.
43 39.
against cash abstract and.
Duty.
.
found duly enter.
Shillings/cts.
Date 47.
Checked INDEX NO.
30.
Import Total Import Duty Sh.
eposit Duty Rate 98.
29.
Import.
.
Value.
No.
Cash Date Total No.
and kinds of packages in words Sh./cts.
Total Value Sh./cts.
.
27.
28.
Customs 37.
43.
Bond 46.
Cheque/Cash No.
.Sh.
FOLIO Received for payment of DP.C.C.
Receipt No.
.
[Issue 1] 1244 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
223) FORM C.
43 CUSTOMS AND EXCISE DEPARTMENT (Reverse Side) 1.
IMPORTATION Record of examination and release:.
.
.
Date.
.
Proper Officer 2.
RE-EXPORT Record of examination prior to re-exportation: Goods examined and found.
.
.
Date.
.
Proper Officer 3.
CERTIFICATE OF RE-EXPORTATION Goods re-exported by Aircraft/Vessel/Vehicle/Rail.
.
at.
Date.
.
Proper Officer 4.
REFUND/BOND CANCELLATION *Deposit refunded on payment voucher No.
.of.
*Bond discharged.
Date.
.
Proper Officer *Delete whichever is inapplicable.
NOTE The value to be declared in the case of imported goods, whether or not liable to duly ad valorem is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
1245 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
225).
.
.
.
Shillings ssories without payment of Value .3.
CUSTOMS AND EXCISE DEPARTMENTCustoms Entry No.
Customs Cubic M3.
F.O.B.
.10.
7.
Freight Insurance C.I.F.
Value ed vehicle and acce e is outside Kenya and I indent to make only a continued .e ay Bill No.
Date w Signatur in Kenya: y endorsed t permission to import the undermention Bill of Lading/AirK.A.
Release Order No.
Manifest No.
.Weight Kg.
I requesduty for the temporary use of purpose indicated: .I certify that my normal place of residenctemporary sta FIRST SCHEDULE 2.
4.
.9.
6.
Page 21.
Code No.
Ref.
No.
Report TEMPORARY IMPORT OF VEHICLES AND VEHICLE ACCESSORIES of Name.
K.A.
Date of Advice Port of Loading 12.
14.
Date 16.
Address.
Address.
Name.
.
Name.
Name.
Number s ImporterSuppliers Clearing Agents Means of removal from Port Vehicle/Rail 1.
8.
REPUBLIC OF KENYA FORM C.
44 5.
Authorised Name 11.
13.
Rotation 15.
Vessel/Aircraft/ [Issue 1] 1246 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Sh./Cts.
Net Quantity (State Units) 36.
VAT 26.
Value .trol.
Proper Officer.Shillings/Cts.
Diesel/Pe 35.
VAT Rate.
34.
VAT oods Duty se continued scription of G Shillings/Cts.
33.
Exci 25.
De.
.se e me Value Sh./Cts.
.Seats.
.32.
Exci .No.
No.
type of .ssories Rate Declared befor Date Make Engine Chassis Body Number First Date of Registration Acce.
se FIRST SCHEDULE, FORM C.
44 31.
Exci No.
Duty 24.
Tariff Shillings/Cts.
Port Account No.
Exchange Rate No.
30.
Import 18.
20.
23.
S.I.T.C.
Duty Rate 29.
Import and.
Port of Discharge Available up to Nos.
Total No.
and kinds of packages in words Value Sh./Cts.
17.
19.
22.
Marks Regn.
No.
.Colour .Other marks and Nos.
.
.
27.
28.
Customs 1247 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Total VAT Shs.
ified in this entry, 42.
.
/Deposit Shs.
e Date Bond.Signatur Total VAT Value Shs./Cts.
the owners (or agents duly authorised by the owners) of the goods specdeclare that all particulars given are true.
41.
45.
Total 48.
I/We.
y continued Total Excise DutShs.
Proper Officer 40.
44.
e A4 WHITE (210 mm X 297 mm) Total Excise Value Shs./Cts.
Signatur FIRST SCHEDULE, FORM C.
4439.
.
.
Checked against cash abstract and found duly entered.
Dated 47.
Index No.
Folio Total Import Duty Shs.
eposit 38.
.
.
No.
Total Value Sh./Cts.
Cheque/Cash .P.C.C.
Cashier Date 37.
43.
Bond 46.
No.
.Shs.Received for payment of DReceipt No.
.
[Issue 1] 1248 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
44continued (Reverse Side) PART II DECLARATION ON RE-EXPORTATION I.
hereby declare that I am the owner (or agent duly authorised by the owner) of the vehicle(s) and accessories declared overleaf which is/are about to be re-exported to.
by (means).
and that the said vehicle(s) and accessories remain in the same condition, save for normal tear and wear, as if it/they was/were at the time of importation into Kenya.
Dated this.
day of (month).
Year.
Signature.
Owner/Agent Declared before me.
Date.
Proper Officer.
PART III CERTIFICATE OF RE-EXPORTATION Vehicles and accessories re-exported by Aircraft/Vessel/Vehicle/Rail/Road.
at.
.
Date.
.
Proper Officer PART IV RECEIPT FOR PAYMENT OF DEPOSIT Received the sum of shillings.
in repayment of the deposit specified overleaf.
.
.
.
Signature Owner/Agent Date *Deposit refunded on payment voucher No.
.
of.
*Bond No.
.
Discharged.
.
*Delete whichever is inapplicable.
Proper Officer CONDITIONS 1.
The facility of temporary importation against deposit is available only to persons usually resident outside Kenya in respect of their vehicles and vehicle accessories intended for their use, convenience or comfort while in Kenya.
2.
The person importing such vehicles and accessories shall (a) deposit with the proper officer at the place of importation the full amount of duty chargeable; (b) deliver to the proper officer at least three copies of this form properly completed in respect of the vehicles and accessories; (c) export the vehicle and accessories before the expiration of twelve months.
1249 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
44continued 3.
One copy of this form duly signed and stamped will be returned by the proper officer at the place of importation to the person importing the vehicle and accessories.
It should be carefully preserved as the title to payment of the deposit at the time of re-exportation.
4.
At the place of re-exportation the person exporting the vehicles and goods must complete Part II of the form in his possession and produce it to the officer together with the vehicles and accessories.
If the officer is satisfied that the vehicles and accessories will be exported forthwith and that they correspond in all respects with the details declared on the form, the bond will be cancelled, or the amount deposited will be refunded to the importer, who will be required to sign the receipt (Part IV) for the deposit so returned.
5.
No road vehicles temporarily imported into Kenya under the provisions of the Customs and Excise Act, shall be (a) lent, sold, pledged, hired, given away, exchanged or otherwise diposed of without the prior permission of the Commissioner; or (b) used within Kenya for the transport of persons for remuneration, or of goods, other than the bona fide personal possessions of the owner and his passenger, either free or for remuneration.
REPUBLIC OF KENYA FORM C.
44A CUSTOMS AND EXCISE DEPARTMENT TEMPORARY IMPORTATION OF ROAD VEHICLES FROM UGANDA, TANZANIA, SUDAN, SOMALIA, ETHIOPIA OR ANY OTHER COUNTRY WITH WHICH KENYA HAS BILATERAL AGREEMENT DECLARATION OF IMPORTATION I, (1).
hereby declare that I am the owner (or duly authorized agent) of.
who is the owner of the (2).
described hereunder and that (3).
normally reside(s) in the (4) Uganda/Tanzania/Sudan/Somalia/Ethiopia and intend(s) to make only a temporary stay in Kenya, and I undertake to pay the import duty charged on the imported vehicle if the ownership of the motor vehicle be transferred to another person, or if the said motor vehicle is not exported within fourteen days or within such further period not exceeding three months as the proper officer may allow.
It is my present intention to re-export the vehicle through the Customs Frontier Part at.
.
on or about (date).
Dated this.
day of.
, 20.
Signed.
(4) Owner or Agent Declared before me.
Date ., 20.
.
Proper Officer Import Certificate Registration Number.
Verified, Particulars correct, Vehicle imported on Model.
(date).
Make.
.
Proper Officer [Issue 1] 1250 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued Engine No.
.
Station Chassis No.
.
Date Engine Capacity.
c.c.
.
Export Certificate Seating Capacity.
Verified, particulars correct, vehiclere-exported Whether Petrol or Diesel.
on (date).
Port of Importation.
.
Proper Officer Number.
.
Station Available up to.
.
Date (1) Name and address of owner or agent.
(2) State whether motor car, motor bicycle or motor tricycle, etc.
(3) Insert I or he.
(4) Delete whichever is inapplicable.
Warning to importersNo road vehicle imported into Kenya under the provisions of regulation 225A shall be (a) lent, sold, pledged, hired, given away, exchanged or otherwise disposed of without the prior permission of the proper officer; or (b) used within Kenya for the transport of persons, for remuneration, or goods, other than the bona fide personal possessions of the owner and his passengers either free or for remuneration.
1251 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Date Date OF try No.Imports (rr.
233, 237 and 244) n3 .MIMPORTATION Import ENo.
Rotation Name of Importer 29.
PARTICULARS 30.
31.
32.
Customs Entry Number Invoice No.
CD 3 No.
Destination of goods Export Licence No.
Conditions of sale 23.
Cube 3.
6.
7.
10.
16.
18.
CUSTOMS AND EXCISE DEPARTMENT claimed 28.
Drawback Kg.
Value.
continued Bill of lading/Air waybill No.
Rotation Number(Customs only) Country of Origin Export Certificate No.
22.
Weight 2.
4.
9.
15.
Shillings/cts.
27.
F.O.B.
Qty.
FIRST SCHEDULE goods of (State Unit) of Loading 26.
Net Code No.
Total No.
and kinds of packages in words 14.
Port 20.
21.
Description No.
EXPORT ENTRY FOR DRAWBACK GOODS, INCLUDING STORES 25.
Tariff e CODE Address Agent departurDischarge nd Nos.
of of Exporters Name, Address.
Exporters bank Consignees Name, Address.
Notify Marks a1.
5.
REPUBLIC OF KENYA FORM C.
45 8.
11.
Clearing 12.
Date 13.
Vessel/Aircraft/Vehicle/Rail 17.
Port 19.
24.
STATISTICAL [Issue 1] 1252 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] C.I.F.
Value Shs.
Customs Duty and Sales Tax paid Shs.
Country of OriginImports 33.
34.
37.
that the full duties have been paid Authorised Signature rs are true, that the goods comply with ting a the exportation or shipment for use back, and the amount paid t met above.
tal.
36.
To continued Date F.O.B.
.
hereby declare that the above particulathe conditions in the Customs laws relaas stores of goods under drawthereon and I claim draw back of.
35.
Total 40.
I/We A4 BLUE (210 mm X 297 mm) FIRST SCHEDULE, FORM C.
45 Proper Officer 39.
Date ed on duplicate.
not and import entry.
Refund Clerk 38.
Checked.
1253 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued FORM C.
45 (Reverse Side) 41.
SHIPPED RAILWAY WAGON IN AIRCRAFT VESSEL VEHICLE No.
.
as entered.
Packages SATISFIED CORRECT/SHORT SHIPMENT.
.
Proper Officer 42.
Received.
43.
Examined on board Aircraft/Vessel/ Packages on board Aircraft/Vessel/ Vehicle/Rail Vehicle/Rail.
at.
the.
packages as.
Proper Officer Date.
Master Date and time.
NOTE The value to be declared in the case of imported goods NOT LIABLE to duty ad valorem is that determined in accordance with the Seventh Schedule to the Customs and Excise Act.
The value to be declared in the case of imported goods LIABLE to duty ad valorem is that determined in accordance with section 127 of the Customs and Excise Act and the Seventh Schedule thereto.
REPUBLIC OF KENYA (rr.
233, 237) FORM C.
46 CUSTOMS AND EXCISE DEPARTMENT DRAWBACK DEBENTURE Port of.
Export Entry No.
and date.
No.
.
I/We.
of.
having entered the [Issue 1] 1254 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
46continued under mentioned goods for exportation to.
or use as stores in the aircraft/vessel.
and having fulfilled the conditions on which drawback is allowed hereby apply for the drawback due thereon.
Full description and Packages quantity Amount of of goods in Statistical Value drawback Marks and Number and accordance with code F.O.B.
claimed numbers description the import or export list I/We declare the above particulars to be true, that the goods have been actually *exported/shipped for use as stores, and have not been relanded and are not intended to be relanded in Kenya, and that at the time of entry *exportation/shipment of the goods, *I was/we were, and still *am/are, entitled to the drawback thereon which amounts to Shillings.
Declared this.
day of month.
year.
.
Exporter or Agent *Delete whichever is inapplicable.
The drawback on the goods mentioned in this debenture amount to Shillings.
.
Date.
.
Proper Officer Received.
day of month.
year.
the sum of Shillings.
.
Exporter A4 White (210 mm X 297 mm) REPUBLIC OF KENYA (r.
234) FORM C.
47 CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR REMISSION OR REFUND ON ABANDONED GOODS To the Proper Officer, at.
Date.
In accordance with the provisions of the Customs and Excise Act I/We hereby abandon the under mentioned goods which were unloaded from the aircraft/vessel.
Rotation No.
.
and I/We apply for a remission/refund of the duties chargeable or paid thereon.
1255 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
47continued PARTICULARS OF GOODS.
.
.
Entry No.
and date.
.
Importer or his Agent A remission/refund of Shillings.
in respect of the above mentioned goods is hereby authorised.
.
Proper Officer Date.
Date.
Received the sum of Shillings.
in payment of the above-mentioned claim.
Sh.
.
.
Importer or his Agent DISPOSAL OF GOODS The goods, the subject of this claim, have been.
.
.
.
Proper Officer Date.
A4 White (210 mm X 297 mm) REPUBLIC OF KENYA (rr.
236, 238) FORM C.
48 CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR REBATE OR REFUND ON DAMAGED/PILLAGED/DESTROYED GOODS To the Proper Officer, at.
Date.
In accordance with the provisions of the Customs and Excise Act, I/We hereby apply for a *rebate/refund of Sh.
.
.
in respect of the under-mentioned goods which were discharged from the *aircraft/vessel/vehicle.
.
[Issue 1] 1256 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
48continued.
Rotation No.
.
and were*damaged/pillaged/ destroyed during the voyage *damaged/pillaged/destroyed before delivery of Customs control.
CUSTOMS TARIFF DESCRIPTION AND OTHER PARTICULARS OF GOODS.
.
.
.
.
.
Entry No.
and date.
Certificate from the Insurer or Carrier in the Case of Damaged Goods I/We hereby certify that (a) the above-mention goods are covered by insurance with the.
.Company; (b) as a result of a survey a claim to the extent of.
has been allowed in respect of the above-mentioned goods on account of damage sustained before the delivery of the goods out of Customs control.
.
Insurer/Carrier or his Agent Date.
We hereby certify that we have examined the above-mentioned goods and are satisfied that they sustained damage before delivery out of Customs control and we recommend a rebate/refund of Shillings.
(1).
Date.
(2).
.
Proper Officers A *rebate/refund of duty of Shillings.
in respect of above-mentioned goods is hereby authorised.
Date.
.
Proper Officer Received in payment of the above-mentioned claim.
Sh.
.
Date.
.
Importer or his Agent *Delete whichever is inapplicable.
A4 White (210 mm X 297 mm) 1257 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (rr.
239 and 240) FORM C.
49 CUSTOMS AND EXCISE DEPARTMENT OTHER REFUNDS MISCELLANEOUS To the Proper Officer, No.
.
at.
Subhead.
I/We hereby apply for a refund amounting to (in words) Shillings.
.
Cents.
on the following grounds.
.
.
Entry/Production Customs Tariff Certificate No.
Port of Description of Statistical Amount and Clearance goods and other Code Quantity Value claimed Date particulars of claim Sh.
cts.
Sh.
cts.
Date.
.
Claimant Checked and found correct.
Relative documents noted.
Refund authorised.
.
.
Proper Officer Proper Officer Date.
Date.
Received this.
day of (month).
(year).
in payment of the above claim the sum of (in words) Shillings.
cents.
Sh.
.
cts.
Date.
Signature of Receiver A4 White (297 mm x 21 mm) REPUBLIC OF KENYA (r.
258) FORM C.
50 CUSTOMS AND EXCISE DEPARTMENT CUSTOMS AGENTS LICENCE NO.
.
Name.
Address.
Telephone.
[Issue 1] 1258 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
50continued Street.
Town.
Plot No.
.
is hereby licensed to act as a Customs and Excise Agent in Kenya subject to the following conditions: (1) The licensee shall faithfully and uncorruptly perform his duties to the satisfaction of the Commissioner.
(2) Any change of premises, directors/partners, shareholding or any other particulars must be notified to the Commissioner within thirty days of the change.
(3) This licence is not transferable.
(4) The provisions of the Customs and Excise Act and the Regulations thereunder shall be complied with by the licensee.
Warning: Failure to observe the conditions herein shall constitute an offence punishable under the Customs and Excise Act and may result in the suspension, revocation or cancellation of the licence at any time.
issued on.
(date) and valid up to 31st December,.
(year) Licence fee KSh.
.
P.C.C.R.
No.
.
dated.
.
for Commissioner of Customs and Excise I accept this licence on the conditions herein.
.
Customs Agent A5 White (210 mm x 148 mm) REPUBLIC OF KENYA (r.
258) FORM C.
50A CUSTOMS AND EXCISE DEPARTMENT CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR CUSTOMS AGENTS LICENCE FOR THE YEAR.
1.
This application is for: Renewal of licence New licence Please tick (9) one 2.
If renewal please state licence number.
3.
Has there been any change of directorship since last registration? Yes No Please tick (9) one If yes, enter the names of new directors under (6) below 4.
Full names of applicant.
Registered address.
PIN.
Telephone No.
.
VAT Reg.
No.
.
Telex.
Fax No.
.
E-mail.
Street.
Road.
1259 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
50Acontinued Building.
Floor.
Door No.
(if applicable).
Town.
5.
Type of business registration Public Limited Liability Company Private Limited Liability Company (PLC) Partnership Sole Proprietorship Please tick (9) one 6.
Directors/partners a.
(i) Full Names.
Occupation.
Nationality.
Postal address.
Affix photograph.
.
Telephone No.
.
Fax.
E-mail.
Per centage of shares held.
ID/passport No.
.
PIN No.
.
(ii) Have you ever been a director of a clearing and forwarding firm which was subsequently de-registered? Yes No Please tick (9) one If yes, state name of Company.
Postal address.
.
(iii) Any interest held in other customs agency business? Yes No Please tick (9) one If yes, give details: Name of business.
Postal address.
If the company has more directors than the space provided please attach a separate sheet giving details required under this item.
7.
Has the company/firm previously been issued with a clearing and forwarding licence? Yes No Please tick (9) one If yes: (i) Is the licence still valid?.
(ii) Licence No.
.
(iii) If not valid please state why.
.
.
[Issue 1] 1260 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
50A continued 8.
Do any of the directors or partners or employees have experience in the customs clearance of goods?: Yes No Please tick (9) one If yes, please state: Full names of director or partner.
State academic and professional qualifications.
.
.
Number of years of experience.
State where and when experience was gained.
.
.
.
Full names of employee.
I.D.
Number.
State academic and professional qualifications.
.
.
State where and when employee experience was gained.
.
Affix Photograph.
.
.
.
.
.
.
.
If the company has more directors or employees with the required experience than the space provided, please use a separate sheet giving the details required under this item.
9.
Has any of the directors/partners been convicted in a court of law? Yes No Please tick (9) one If yes, (a) State the full names of the Director/Partner:.
.
.
.
(b) State the nature of the charge leading to the conviction.
.
.
1261 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
50A continued 10.
Companys/firms bankers (a) Name of bank.
Branch.
(b) Name of bank.
Branch.
(c) Name of bank.
Branch.
11.
Authorised share capital of the company/firm KShs.
.
12.
Paid-up capital KShs.
.
(Attach evidence) 13.
Has the company/firm ever been interviewed for an agents licence? Yes No Please tick (9) one 14.
Has the company/firm previously been denied a licence? Yes No Please tick (9) one If yes, state the reason for denial.
.
.
15.
Attach the following documents to the application (a) copy of companys/firms registration certificate; (b) copies of the companys Memorandum and Articles of Association or Partnership Deed; (c) copies of identity cards or passports of the directors; or (d) recent passport size photographs of all the directors/partners duly certified by a notary public or commissioner of oaths; (e) evidence of membership in a recognized clearing and forwarding association; (f) letter from bankers confirming that the company or firm maintains an account with them; (g) copy of PIN certificate for the company or and each of the directors or partners; (h) copy of VAT registration certificate for the company or firm; (i) written confirmation from the Commissioner of Income Tax confirming that the company or firm and all its directors or partners have lodged current income tax returns; (j) written confirmation from the Commissioner of VAT confirming that the company or firm has lodged current VAT returns.
16.
Declaration: I/We.
hereby declare that to the best of my/our knowledge, the information provided above is true and correct and undertake to inform the commissioner within seven days should there be any change of the information provided above.
.
.
Authorized Signatory Date.
Designation NB: If any information provided above is found to be incorrect in any particular, the application will automatically be disqualified.
[Issue 1] 1262 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
263) FORM C.
51 CUSTOMS AND EXCISE DEPARTMENT REQUEST FOR SETTLEMENT OF A CASE UNDER THE PROVISIONS OF SECTION 214 OF THE CUSTOMS AND EXCISE ACT To the Proper Officer: at.
I,.
(Name) of.
(address).
PIN.
admit the offence of (state offence and section of law violated).
.
and hereby request the Commissioner to deal with the case under the provisions of Section 214 of the Customs and Excise Act.
I understand that any order made by the Commissioner under this section is final and is not subject to appeal.
I wish to mitigate as follows:.
.
Signed.
Date.
REPUBLIC OF KENYA (r.
264) FORM C.
52 CUSTOMS AND EXCISE DEPARTMENT DECLARATION OF CUSTOMS VALUE BY THE IMPORTER 1.
Name and Address of the Seller/Exporter FOR OFFICIAL USE 2.
(a) Name and Address of the Buyer/Importer 2.
(b) Name of declarant Title.
3.
Terms of Delivery 4.
Number and date of invoice 5.
Number and Date of Contract 6.
Number and Date of any previous Customs Decision concerning Boxes 7 to 9 Enter X where applicable 7.
(a) Are the buyer and seller RELATED* in the sense of Customs Appendix C? If yes, enter relationship code (see If no, go to YES NO RELATED codes overleaf) Box 8 1263 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
52continued (b) Did the relationship INFLUENCE the price of the imported goods? YES NO (c) Does the transaction value of the imported goods CLOSELY APPROXIMATE to a value mentioned in the 7th Schedule to the YES NO Customs and Excise Act.
yes, give details.
8.
(a) Are there any RESTRICTIONS as to the disposition or use of the goods by the buyer, other than restrictions which: are imposed by Kenyan law; limit the geographical areas in which the goods may be resold; YES NO do not substantially affect the value of the goods.
(b) Is the sale or price subject to some CONDITION or CONSIDERATION for which a value cannot be determined with YES NO respect to the goods being valued? Specify the nature of the restriction, conditions or considerations as appropriate: Can a value of the conditions or considerations be determined? If yes, indicate the amount in Box 10(b).
YES NO 9.
(a) Are any ROYALITIES or LICENSE FEES payable as a condition of the sale? YES NO (b) Is the sale subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues YES NO directly or indirectly to the seller? IF yes, specify conditions and, if possible, indicate the amounts in Boxes 14 and 15.
DECLARATION OF VALUE BY THE IMPORTER (in currency of Total Value transaction) A.
10.
(a) Net prices of INVOICE (Price actually paid or payable for settlement) Basis of (b) Indirect payments see Box 8(b) Calculation 11.
TOTAL A (in currency of invoice) B.
12.
Cost incurred by the buyer: (a) Commissions (Enter X as applicable: selling [ ] and/or buying [ ] Adjustments (b) Brokerage (c) Costs for containers and packing to the Price 13.
Goods and services supplied by the buyer free Paid of charge or at reduced costs for use in connection with the production and sale for export of the imported goods: or Payable (N.B: The values shown represent an apportionment where appropriate) (7th Schedule, (a) Materials, components, parts and similar items incorporated in the imported goods.
Appendix B of (b) Tools, dyes, moulds and similar items used the Act) in the production of the imported goods.
[Issue 1] 1264 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
52continued DECLARATION OF VALUE BY THE IMPORTER (in currency of Total Value transaction) (c) Materials consumed in the production of the imported goods.
(d) Engineering, development, artwork, design work, plans and sketches undertaken elsewhere other than in the country of the import and necessary for the production of imported goods.
14.
Royalties and license fees see Box 9(a) 15.
Proceeds of any subsequent resale, disposal or use accruing to the selle see Box 9(b).
16.
Costs of delivery to Kenya: (a) Transport/freight (b) Loading and handling charges (c) Insurance 17.
TOTAL B (in currency of invoice): C.
18.
Costs of transport after arrival in Kenya Post 19.
Charges of construction, maintenance and other related expenses after importation except installation costs Landing 20.
Other charges (specify): Expenses 21.
Customs duty and taxes in Kenya (May be 22.
TOTAL C (in currency of invoice) included in A CUSTOMS 23.
Total customs value in currency of invoice VALUE (A + B) or (A + B - C) if C is included in A *In accordance with Appendix C of the IMPORTANT NOTE 24.
Signature of Customs Act, persons shall be deemed Authorized Person: related only if (1) They are officers or directors of one By signing and lodging the anothers business; declaration, the declarant accepts responsibility for (2) they are legally recognised partners in business; the accuracy and completeness of the (3) they are employer or employee; particulars given on this (4) any person directly or indirectly form and the authenticity of owns, controls or holds 5% or more any document produced in.
of the outstanding voting stocks or support.
shares or both; 1265 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form C.
52continued (5) one of them directly or indirectly The declarant also Date.
controls the other; undertakes that he will (6) both of them are directly or indirectly submit additional controlled by a third person; information or documents (7) together they directly or indirectly required to determine customs value of the goods.
Place.
control a third person; (8) they are members of the same Any misdeclaration on this STAMP/SEAL family.
form will constitute an Persons who are associated in business offence as stipulated under with one another in that one is sole agent, s.
127 and s.
187 of the Act.
sole distributor or sole concessionaire of the other, shall be deemed to be related only if they fall within the mentioned criteria above.
REPUBLIC OF KENYA (r.
267) FORM C.
53 CUSTOMS AND EXCISE DEPARTMENT NOTICE OF SEIZURE To: Port of.
Departmental No.
.
1.
Take notice that:.
.
.
.
.
.
has/have been seized as liable to forfeiture under the Customs and Excise Act on the following grounds:.
.
.
.
.
2.
If you claim or intend to claim that the things seized are not liable to forfeiture you should, within one calendar month from the date of this notice, give notice in writing of your claim in accordance with the provisions of the Customs and Excise Act.
In default of such notice the things seized will be deemed to have been lawfully condemned and will be liable to be disposed of in such manner as the Commissioner may direct.
Date.
.
Proper Officer A5 White (210 mm x 148 mm) [Issue 1] 1266 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
276) FORM C.
54 CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR PAYMENT OF PROCEEDS OF SALE OF GOODS The Proper Officer, At.
Date.
I/We hereby apply for the balance of the proceeds of the sale of the under-mentioned goods on.
.
from aircraft/vessel.
Rotation No.
.
I/We hereby declare that the goods sold were owned by me/us and that I am/we are entitled to the balance of the proceeds of the sale.
.
Owner PARTICULARS OF GOODS.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
A4 White (297 mm X 210 mm) REPUBLIC OF KENYA (r.
278) FORM C.
55 CUSTOMS AND EXCISE DEPARTMENT AIRCRAFT/VESSEL/VEHICLE LICENCEOTHER Subject to the observance by the licensee of the provisions of the Customs and Excise Act a licence is granted to.
of.
to use from.
st until the 31 December,.
.
for the conveyance within (1).
1267 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued of (2).
.
.
.
.
.
.
.
.
.
Port of.
Date.
(1) State the port or place at which the aircraft/vessel/vehicles may be used.
(2) State kind of goods which may be carried.
.
Proper Officer A4 White (297 mm X 210 mm) [Issue 1] 1268 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
240A(6)) or, 17.
Repeated export/ indirect export (Y/N)* CUSTOMS AND EXCISE DEPARTMENT4.
EPPO Control No.
8.
Tax-payer identification No.
16.
FOB/exfactory value (Ksh.) More than one year oduction of Goods for Export if more space is required.
upporting document, to the EPPO in the Treasury.
(supported by contract and L/C).
15.
Unit of Measure ceived by EPPO t (supported by export entries/transfer forms) continuedUse in the Pre ct exports heets (in triplicate)e3.
Date r7.
VAT Registration No.
R.
Plot No, Street and City).
14.
Quantity and Unit include L.
FIRST SCHEDULE (a) Past exports/indirect expor(b) Planned exports/indir13.
Tariff No.
s.
Less than one year IMPORTS FOR EXPORTS APPLICATION FORM e and submitted, with one copy of each s ct export good ( ter Code No.
e2.
Postal addres6.
Imporexports of this good (tick one only).
ased into for export/indir Remission of Duties and VAT on Goods Imported for In completing Blocks 12, through 32, use extra s Form C.
56 to be completed in triplicat Never Description of goods(s) to be exported from Kenya (if REPUBLIC OF KENYA FORM C.
56 1.
Full name of business 5.
Telephone(s) (include area code) 9.
Location of production facilities10.
History of applicants export/indirect 11.
This request for duty exemption is b 12.
more than one item is listed, attach a separate sheet with detailed input-ratios for each imported input to each export) 1269 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] )) 27.
VAT KSh.
32.
6 See note below.
* is application or upon 26.
Value for VAT Form C.
56 (Rule 240A (oval of th FOB/ex-factory fferent inputs and imported.
25.
Excise Duty (KSh.) 31.
e of appr 18.
Total value (Ksh.).
56 application with dit entry or transfer form.
C continued 24.
Import Duty (KSh.) 30.
months following the dat 23.
CIF Value (KSh.) 29.
with detailed input/output ratios ude one C.
56 all inputs which go ure value as appropriate, expor has been included in an earlier FIRST SCHEDULE, FORM C.
56licence application or evidence.
It is not required.) 22.
Unit of meas TOTALS (KSh.) DECLARATION BY APPLICANT ration Form C.
57 as prescribed six (6) export and FOB or ex-factoryexport contract, whichever is sooner.
listed below, attach a separate sheetport/indirect export.
If possible, incl21.
Quantity t/indirect export consignment put Y imputs are carried ct export.
Also enclose input e 20.
Tariff No.
eby agree and declare that: I/we shall submit a reconciliation declacompletion of the export/indirect RENEWAL (Y/N) A.
(If more than one imported input isfor each imported input into each exinto a given export/indir19.
Description of goods to be imported: 28.
forward from an earlier C.
56 approval original control No.
(Attach Copy) In block 17, put Y (Yes) if this exporFor these boxes delete export or indirect I/we her [Issue 1] 1270 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] t ec h xport/indire rt contracts.
If to ory or EPZ enterprise, nor ferred inputs.
This should ct exp ed directly or indirectly, I/we.
If the basis is e mported goods as declared.
Tarriff No.
from lowest to highest.
34.
Signature 36.
Date 38.
Date stamp: 43.
Date stamp 48.
APPROVAL No.: below ed goods duly export ts/direct exports by rred to a licensed bonded fact the declar continued empt imports have been used.
List multiple expor -exported, nor transfereconciliation to EPPO, the Treasury.
e al of a new C.
56 application covering only those trans r approv able B below.
are not used in the production of ther on PAST exports Indirect exports or on FUTURE export/Indire oval ant and records to conduct verification of exportation and use of ithe production of which duty ex one, two, or three years, attach a table similar to Table A FIRST SCHEDULE, FORM C.
56 the production of exports/indirect exports.
C.56 SUPPLEMENTARY TABLES A AND B these goods if they are notgning C.
56 (please type or print): submitted together with the C.
57 d taxes remitted according to the regulations.
37.
I hereby RECOMMEND/NOT RECOMMEND 40.
Signature: 42.
I hereby APPROVE/REJECT 45.
Signature: attach a table similar to T access to my/our pl Determination of Amounts to be placed in C.
56, Blocks 14 and 16 th wider margins, if more space is needed.
s ins, if wi t compensation on exports, in t nine months, g ndirect exports during the most recent Where any of the goods imported according to this apprshall pay the applicable duties and taxes on transferred to the next production period for use inTransferring inputs to the next production period requires EPPO be marked renewal (Y) in block 28, and I/we shall maintain proper books and records as prescribed.
I/we shall allow authorised officerI/we shall post security for the duties anI/we shall not claim expor(FOR OFFICIAL USE ONLY) B.
C.
D.
E.
F.
An application for remission of duties and VAT must be based ei 33.
Full name of company manager or director si35.
Title/Designation: INSPECTING OFFICER 39.
Name: 41.
Title APPROVING OFFICER 44.
Name: 46.
Title 47.
C.56 Control No.
basis is past exports/iexports contracts during the nexUse extra sheets, with wider mar 1271 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (KSh.) -factory value of er forms.) FOB/ex-factory Value 3 Years Unit of Measure 2 Years and the 6-months AVERAGE FOB/ex Quantity continued 6 months average exports during the past 1 Year Entry Date DURING THE PAST ONE, TWO, OR THREE YEARS of Customs Entry.
Attach copies of export entries or transfthe past ue of exports/indirect exports 3 Years Customs No.
ems FIRST SCHEDULE, FORM C.
56 2 Years Sh.) of exports/indirect export during C.
56 TABLE A.
EXPORTS/INDIRECT EXPORTS Value (K1 Year Description of export/indirect export it (Within each Tariff No., list items in chronological order, by date Tariff No.
For each tariff No.
above, calculate the TOTAL FOB/ex-factory valexports/indirect exports for the past 1, 2, or 3 years:Tariff No.
[Issue 1] 1272 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (KSh.) (r.
240A(22)) L/C Date Value 5.
C.
57 Serial No.
11.
Date PPO, Treasury.
FOB/Ex-factory Value (KSh.) (FOR OFFICIAL USE ONLY) continued Unit of Measure Totals (KSH.) 4.
C.
57 Date Received e those supported by EITHER contracts orNCILIATION DECLARATION B, and C-G (as appropriate), and submit to E Quantity A, 3.
C.
57 Date Due 10.
Signature ks 14 and 16 ar FIRST SCHEDULE, FORM C.
56Delivery Date ontrol No.
ter Code No.
IMPORTS FOR EXPORTS: RECO Contract 2.
C.
58 C Impor9.
Title/Designation No.
Date 6.
C.
56 TABLE B.
FUTURE EXPORTS/INDIRECT EXPORTS, DURING THE NEXT NINE MONTHS.
Attach copy of relevant C.
56 Approval and C.
57 Tables Description of export indirect export items o me of Company a Tariff No.
(FOR OFFICIAL USE ONLY) C.
56 Control N1.
Full NFull Name of manager or director Attach copies of all future export/indirect exports contracts of L/Cs (The maximum amounts which can be entered in C.
56, BlocL/Cs.) FORM C.
57 5.
Telephone(s) (include area code) 8.
signing C.
57 (Type or print) 1273 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] VAT (KSh.) remitted/paid se duty (KSh.) Exciremitted/paid continued(KSh.) Imported duty remitted/paid been paid.
Customs may be cancelled.
Value of inputs (KSh.) h ountry FIRST SCHEDULE, FORM C.
57 orted to EPZ enterprisesApplicable duties and VAT (if any) have used in exports/indirect exports xported to another c ndirect imports and their related transferred to bonded factories ough 18, Tables B through G) Y) /indirect imports re-e ) ) ) ) Total imported inputs and/or iTotal imports/indirect imports Total imports/indirect to be transferred to the next period Total imports/indirect importsTotal imports/indirect imports re-expTotal imports/indirect imports sold domestically, on whic 12.
duties/taxes Total imported inputs and/or indirect imports and duties/taxes LESS 13.
(Table B14.
(Table C15.
(Table D16.
(Table E17.
Total imports18.
duties and VAT have been paid (Table (G)) 19.
Subtotal (sum of rows 13 thr 20.
Duties and VAT owed (row 12 minus row 19) 21.
(FOR OFFICIAL USE ONLReconcilliation completed and accepted.
[Issue 1] 1274 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Date Import Entry.
No.
of all Import Entries) Duty Attach copies VAT Excise continued Remissions (KSh.) amme Submit Tables C-G, as appropriate Import duty (KSh.) Value of inputs n in Tables B, C, D, E, F, and G, as appropriate.
( es, Certificate of Destruction, etc., should be attached.
C.
57 TABLE A.
IMPORTED INPUTS of tributio FIRST SCHEDULE, FORM C.
57Measure S (KSh.) th wider columns and extra sheets as required.
TOTAL porters under the duties and VAT remission progrriff No.
order, from lowest to highest.
through G, wiQuantity Unit e stoms u SignaturDate exports Description of imported inputs and/or indirect Tables A and B are required of all exCopies may be made of Table AList imported inputs and exports in TaCopies of relevant Invoices, receipts, Customs entriInclude all imported inputs in Table A, with their dis 1.
2.
3.
4.
Tariff No.
For Commissioner of C Name NOTES: Note 1275 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 30 Block EC (Y/N).
o port Entries) Date x Import entry No.
Date Export en ry or transfer opies of all EC.
56 Control N VAT No.
N PERIOD O Duty ons (KSh.) se Excise Exciduty Remissi Import duty VAT S (KSh.) Remissions (KSh) continued exports used in exports Value of inputs (KSh.) TOTAL Import Duty pensation has been or will be claimed.
nit of U measure ANSFERRED TO THE NEXT PRODUCTI Imported inputs or IndirectQuantity CIF Value of imports (KSh.) C.
57 TABLE B.
EXPORTS No.
has been or will be claimed on Export Entry, Block 30.
(Attached cof Tariff ation FIRST SCHEDULE, FORM C.
57 Measure Block 28.
for renewal for these imported inputs.
Value of direct or indirect exports puts into exports on which export com of Quantity Unit Measure Quantity Unit S (KSh.) C.
57 TABLE C.
IMPORTED INPUTS TO BE TRperiod: TOTAL Description of items exported direct or indirectly In the last column, enter Yes if export compensDuty remission will not be granted on inDescription of imported inputs transferred to next production Tariff No.
NOTE: Tariff No.
NOTE: Attach a fresh C.56 application, marked Y in [Issue 1] 1276 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 30 Block EC (Y/N) ies.) ate Import entry t Entries) Export Entry D port Entr No.
Date No.
ies of all Ex Duty opies of all ImporDate Excise Attach cImport Entry VAT VAT No.
Remissions (KSh.) se continued ExciDuty Import Duty Remission (KSh.) ed on Export Entry, Block 30.
(Attach cop ImportDuty mpensation has been or will be claimed if more space is needed.
on, etc., should be attached.
ts CIF Value of imports (KSh.) CIF Valueof impor(KSh.) of ion in Tables B, C, D, E, F, and G, as appropriate.
(of Measure S (KSh.)tributMeasure S (KSh.)ation has been or will be claim FIRST SCHEDULE, FORM C.
57 columns and extra sheets, TOTALTOTAL inputs into exports on which export co Quantity Unit Quantity Unit export compens Tariff No.
order from lowest to highest.
C.
57 TABLE D.
IMPORTED INPUTS TRANSFERRED TO BONDED FACTORIES (MUB) C.
57 TABLE E IMPORTED INPUTS TRANSFERRED (RE-EXPORTED) TO EPZ ENTERPRISES factories: Enterprises transferred to EPZ Description of imported inputs transferred to next Bonded Description of imported inputs In the last column, enter Yes ifDuty remission will not be granted on Copies may be made of Tables A-G, with widerList imported inputs and exports in Copies of relevant invoices, receipts, Customs entries Certificate of DestructiTariff No.
Tariff No.
1.
2.
3.
NOTES: NOTE: Include all imported inputs in Table A, with their dis NOTE: 1277 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 30 Date Block EC (Y/N) ies.) Import Entry port Entr No.
Export Entry Date ies of all Ex No.
Excise Duty Date VAT Import Entry Paid (KSh.) VAT No.
Taxes continued se Import Duty ExciDuty Remission (KSh.) ed on Export Entry, Block 30.
(Attach coppensation has been or will be claimed.
ImportDuty IF Value of ts CALLY, ON WHICH DUTIES AND VAT HAVE BEEN PAID CImports (KSh.) CIF Valueof impor(KSh.) of ure Meas- S (KSh.)ation has been or will be claimUnit of Measure FIRST SCHEDULE, FORM C.
57 TOTAL puts into exports on which export com Quantity Unit Quantity C.
57 TABLE F.
IMPORTED INPUTS RE-EXPORTED TO ANOTHER COUNTRY export compens C.
57 TABLE G.
IMPORTED INPUTS SOLD DOMESTI country re-exported to another sold domestically Description of imported inputs In the last column, enter Yes ifDuty remission will not be granted on inDescription of imported goods Tariff No.
Tariff No.
NOTE: NOTE: Attach a fresh C.
56 application, marked Y in Block 28 for these imported inputs.
[Issue 1] 1278 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
240(6))rammes 16.
Y/N USE) CUSTOMS AND EXCISE DEPARTMENT 15.
Ex-Factory Value (KSh.) OFFICIAL 4.
EGPSP Control No.
8.
Tax-payer identification No.
(FOR.
ure TOTAL ting document to the Export Promotion progo(C) More than one year 14.
Unit of Meas continued oduction of Essential Goods.
one copy of each suppor 3.
Date received by EPPO 7.
VAT Registration N 13.
Quantity.
use in the Pr FIRST SCHEDULE 12.
Tariff No tick one only): opriate.) ESSENTIAL GOOD(S) PROGRAMME APPLICATION FORM 2.
Postal Address 6.
Importer Code No.
into each product.
If possible include on one (B) Less than one year (Include ssential Goods.
is listed below, attach a separate sheet with detailed No.
Fax and Remission of Duties and VAT on goods imported for Form C.
60 to be completed in triplicate and submitted, withOffice (EPPO) in the Treasury.
s) ation of Production for E REPUBLIC OF KENYA FORM C.
60 1.
Full Name of Company 5.
Telephone(area code) 9.
Loc(include L.R., Plot No., Street, and City).
10.
History of applicants production of this good ( (A) Never 11.
Description of Essential Good(s) to be produced (If more than one imported inputinput-output ratios for each imported input C.
60 all inputs which go into a given product.
Also attach an Import Declaration Form (IDF), or Ex-Warehouse Entry Form C.
20 as appr 1279 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 24.
VAT (KSh.) 29.
oduction of the for , I/We shall pay the 23.
Value VAT 28.
erred inputs.
.
ion or upon pr at ported goods as declared.
ts.
22.
Import Duty (KSh.) ted inpu.
e:.
Sh.) nt impor Signatur e te of approval of this applic 31.
33.
Date: continued 21.
CIF Value (K 26.
27.
ure used in the production of the declared Essential Good(s) approval of a new C 60 application covering only those transfther with the C.
61 reconciliation to EPPO, in the Treasury.
20.
Unit of Meas Totals in an earlier C 60 application with differnine (9) months following the da and records to conduct verification of production and use of im are transferred or the next production period.
C.
60 (please type or print).
ard from an earlier m FIRST SCHEDULE, FORM C.
60 w equires EPPO For 19.
Quantity ing to this approval are notrds as prescribed.
o.
and taxes remitted according to the regulations.
18.
Tariff No.
t production period r conciliation Form C.
61 as prescribed ed officers access to my/our plant (Attach Copy) e use in mpany Manager or Director signing o 60 approval.
Original Control No.
.eby agree and declare that: I/We shall submit a ressential goods, whichever is sooner.
Where any of the goods imported accordapplicable duties and taxes on these goods, unless theseTransferring inputs to the nexThis should be marked renewal (Y) in block 25, and submitted togeI/We shall maintain proper books and recI/We shall allow authorisI/We shall post security for the duties Description of good(s) to Full Name of CC.
A.
B.
C.
D.
E.
17.
be imported forproducing Essential Good(s).
25.
RENEWAL (Y/N)-put Y If any inputs are carried for In Block 16., put Y (Yes) if Essential Good(s) has been includedI/We her 30.
32.
Title/Designation.
[Issue 1] 1280 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Date stamp: Date stamp: APPROVAL No.: COPY 35.
40.
45.
continued END FIRST SCHEDULE, FORM C.
60 RECOMMEND/NOT RECOMMe: APPROVE/REJECT e: I hereby I hereby (FOR OFFICIAL USE) 34.
37.
Signatur 39.
42.
Signatur C.
60 Control No.
INSPECTING OFFICER 36.
Name: 38.
Title APPROVING OFFICER.
41.
Name: 43.
Title 44.
1281 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
240A(6)) FORM C.
60 CUSTOMS AND EXCISE DEPARTMENT C.
60 SUPPLEMENTARY TABLES A AND B DETERMINATION OF AMOUNTS TO BE PLACED IN C.
60, BLOCKS 14 AND 16.
An application for remission of duties and VAT on Essential Goods must be based either on past production of these Goods or on future contracts.
If the basis is past production during the most recent one, two, or three years, attach a table similar to table A below.
If the basis is contracts for the next months, attach table similar to table B.
List multiple Essential Good(s) by Tariff No., from the lowest to the highest.
Use extra sheet with wider margins, if more space is needed.
C.60 TABLE A, PRODUCTION OF ESSENTIAL GOOD(S) DURING THE PAST ONE, TWO, OR THREE YEARS.
For each Tariff No below, calculate the TOTAL volume of Production of Essential Good(s) and the 6-MONTH AVERAGE volume production for the past 1, 2, and 3 years.
Tariff No.
FOB value of Exports During Past: 6-month Avg.
Exports During Past: Year 1 Year 2 Year 3 Year 1 Year 2C.
60 TABLE B PRODUCTION OF ESSENTIAL GOOD(S), DURING THE NEXT MONTHS (Attach copies of all future contracts or L/Cs, for the supply of Essential Good(s)).
Tarff No.
Description of Contract L/C Quantity Unit of Essential Good(s) No.
Date Measure Date Volume (The maximum amounts which can be entered in C.
60, Block 13 and 15 are those supported by EITHER contracts or L/Cs).
(FOR OFFICIAL USE) C.
60 Control No.
[Issue 1] 1282 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
38A(4)) Charges ETD Incoterm Other FOB Value CUSTOMS AND EXCISE DEPARTMENT Unit of Qty PIN Contact Name Email Telephone Fax/Telex Contact Name Email Telephone Fax/Telex Transport Mode Local Inspection? (Y/N) Proforma Inv.No.
& Date Quantity continued Customs rms H.S.
Code ARATION FORM of Port Clearance eight Insurance C of Origin T?ransaction TeFr FIRST SCHEDULEKENYA REVENUE AUTHORITY IMPORT DECL scription & Applicable d(s) e Port of Discharge (Kenya) Original Certificate Ref.
FOB Value Full DStandar No ) Exchange Rate Name and address (Year s REPUBLIC OF KENYA FORM C.
61 ImporterSellers Name and address Country of Supply COMESA Yes Currency New/Used 1283 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] No Yes nd Excise Regulations.
The claration dies not in any way Date Prior Approval Applicable? No continued Yes le? Use of the Government of Kenya.
This de nspection Agent in accordance with the Customs ae Receipt Number Serial Number FIRST SCHEDULE, FORM C.
61PSI Confirmation to Seller Intervention Code: GOK Processing Fee Prepared/Amount (KSh.) ability to comply with the Kenya laws.
Liaison Office of the prescribed Pre-shipment I declared by the named importer, and is for the so at the above particulars are true and correct.
This IDF is issued by the Kenya information contained herein is asrelieve the named importer of its legal liI/We declare thName Signatur [Issue 1] 1284 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA CUSTOMS AND (r.
38A(4)) EXCISE DEPARTMENT FORM C.
62 IMPORT DECLARATION FORM REPUBLIC OF KENYA SEXTUPLICATE IMPORTER See guidelines overleaf MINISTRY OF FINANCE No.
AB IMPORT DECLARATION FORM Importer (full particulars) PIN.
Importer Code Name and Position of Contact Person (Importer) Telephone Fax/Telex Seller (full particulars) Telephone Fax/Telex Supply Country Port of Port of Customs Transport Mode ETD Discharge Clearance (Kenya) Transaction Terms Goods Origin Import Regime Proforma PTA No./Date Yes No Currency FOB Value Freight Insurance Other Charges Description (by item) HS Code Quantity FOB Value I/We declare that the above particulars are true and correct.
Date:.
Name:.
Signature:.
Exchange Rate Approval Stamp for Items on Schedule B GoK Processing Fee (KSh.) PSI Confirmation to seller Yes No 1285 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] reg.
in ling u NO.
Period SIZE A4 (WHITE) ehicle No./Vess Warehouse/Transit Page 1 of .FOR OFFICIAL USE DECLARATION AND DATE 8.
Voy/Flight/V12.
Country of Consignment 14.
Port of Destination 17.
Bond Security No.
21.
Valuation method/r 23.
Country of Destination 29.
Estimated CUSTOMS AND EXCISE DEPARTMENT , 96A, 97, 127A, 223, 233, 237, 240A, 244 and 272) 4.
Frontier Office/ ferences ccount No.
es of Payment m Total Packages Declarant R continued 3.
Regime Code 7.
AWB;B/L No.
11.
16.
Bond amount 20.
28.
Ter.
of o ance Office ms REPUBLIC OF KENYA Delivery (rr.
37, 50, 56, 64, 79A, 79E, 79H, 81, 962.
ClearCode 5.
Manifest No.
6.
Date Arrival/Dep.
10.
Total Items 13.
Account holder No./ Prepayment A 15.
Guarantee N 19.
CWC/1st Dest 22.
Bank/Branch Ref 27.
Ter FIRST SCHEDULE of EXCISE DEPARTMENT IMPORTS/EXPORTS/TRANSIT/WAREHOUSING DECLARATION Discharge/Loading PIN No.
PIN No.
PIN No.
26.
Place of Transport 25.
Nationality gent of Transport REPUBLIC OF KENYA FORM C.
63 KENYA REVENUE AUTHORITY, CUSTOMS & 1.
Exporter/Consignor 9.
Importer/Consignee 18.
Declarant/A 24.
Mode [Issue 1] 1286 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] KG) ode Number d.
Net weight ( n.
Quantity x.
Agreement C Code 32a.
Total Customs Value 36.
Total Gross Weight j.
Customs Value r.
Preceding Document Refs of se PackagNumber m.
S.I.T.C.
q.
Other Costs w.
Number z.
Attached Documents Code ee.
Total Duty/Tax due this item Origin continued c.
Commodity Code h.
Invoice Value l.
Country ofp.
Insurance v.
Type of Package 32.
R/O Number 35.
Seal Nos.
dd.
Duty tax Due Exchange Rate Value/Quantity g.
ress INFORMATION ue of Duty/Tax ansit) CPC Deducted b.
f.
Currency k.
Unit of Quantity o.
Freight u.
License cc.
ValDue FIRST SCHEDULE, FORM C.
63 ehouse Code/Name/Adduantity bb.
Rate 31.
War34.
Via (Countries of Trt.
License Value/Q aa.
Duty/Tax Base a.
Shipping Marks & Nos./Container No.
e.
Goods Description s.
License Number y.
Duty/Tax iv.
30.
Location of Goods 33.
Vehicle Owner/Driver Item no.
01 REVENUE Type i ii iii 1287 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Date.
.
CHEQUE/CASH Amount.
Cashier Shs.
Received for payment of Import Duty.
Excise Duty and VAT.
41.
Other Charges Code FOR OFFICIAL USE iv Proper Officer continued No.
.
iii .Tel/Fax xporter) do hereby declare Place and complete and accept fully FIRST SCHEDULE, FORM C.
63ii (imports/e.
.
(company name) being the i culars declared herein are true.
ents attached to the use of the CPC declared herein m the undersigned of e .e Date Page Signatur.
37.
SUMMARY TOTALS 38.
This 39.
Other Pages 40.
Totals 42.
Grand Total (Duties Taxes and Other Charges) 47.
Declaration I/We agent/declarant of that the information and partithe conditions and requir.
[Issue 1] 1288 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary].
.
of Page OFFICE OF EXIT Means of Transport/Packages examined with seals intact National transit requirements satisfied Date, Signature/Stamp OFFICE OF DESTINATION Means of Transport/Packages examined with seals intact.
National transit requirements satisfied Yes Numbers continued sl Transferred to office of checked aeSlan CE OF ENTRY: o Destination i 2nd Transit Country tCountry of Destination seals intact ihd No tid 44.
OFFICE OF ENTRY Means of Transport/Packages/Imported wDocuments A Date, Signature/Stamp 46.
OFFI final REVERSE OF CUSTOMS DECLARATION EXIT: FIRST SCHEDULE, FORM C.
63(for official use) OF eans of Transport/Packages OFFICE OF EXIT Means of Transport/Packages examined with seals intact.
National transit requirements satisfied Date, Signature/Stamp OFFICE Mexamined with seals intact transit requirements satisfied Y package RT on means of transport on intact affixed NEF with seals intact OdsEelCtaIreFo 1st Transit Country S3rd Transit Country Fp m 43.
OFFICE OF ENTRY I have verified/stated the packages specified on this declaration and found them to conform to the description given they are undamaged Date, Signature/Stamp 45.
OMeans of Transport/Packages/ I National 1289 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] .(kg.) as entered Packages of Value Document .weight .Quantity d.
Net n.
Refs Page j.
Customs r.
Preceding Officer Documents Checked Transit Operation Completed Date, Signature/Stamp Proper Costs q.
Other Code m.
S.I.T.C.
Value of .l.
Country Origin c.
Commodity h.
Invoice p.
Insurance continued Transit Operation Completed.
ft.
Vessel Vehicle No.
.
ATION (CONTINUATION SHEET) WHERE APPLICABLE Rate Date, Signature/Stamp Railway Wagon Aircra Satisfied Correct/Shortshipment Date g.
Exchange Quantity.
of b.
CPC f.
Currency k.
Unit o.
Freight Licencee FIRST SCHEDULE, FORM C.
63.
Warehouse Date, Signature/Stamp on this entry into Numbers Yes.
Description IMPORTS/EXPORTS/TRANSIT/WAREHOUSING DECLARShipping Marks and Nos/Container No.
a.
e.
Goods KENYA REVENUE AUTHORITY, CUSTOMS AND EXCISE DEPARTMENT No.
Documents Checked Additional Seals Date, Signature/Stamp I/Wedo hereby accept the goods declared Bonded warehouse No.
At.
Signed.
Item No.
[Issue 1] 1290 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Code (kg.) Document Code Number weight Value Agreement Code Quantity Agreement x.
ue this item d.
Net n.
Refs of j.
Customs r.
Preceding x.
of ses Number Costs e Number PackagAttached Documents Total Duty/Tax dNumber Packag z.
Code ee.
w.
q.
Other of Code m.
S.I.T.C.
w.
e Value of of e Type Packag Origin Type Packag v.
DutyTax Due c.
Commodity h.
Invoice l.
Country p.
Insurance continued v.
dd.
Value/Quantity /Tax Rate g.
Exchange Value/Quantity Due INFORMATION Quantity of License Deducted Value of Duty License Deducted u.
cc.
b.
CPC f.
Currency k.
Unit o.
Freight u.
FIRST SCHEDULE, FORM C.
63Rate uantity bb.
uantity t.
License Value/Q Value/Qt.
License Duty/Tax Base Number aa.
Number Description Duty/ Tax Shipping Marks and Nos/Container No.
s.
License y.
iv.
a.
e.
Goods s.
License REVENUE Type i ii iii Item No.
1291 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (kg.) Document Code Number weight Value Code Quantity Agreement d.
Net n.
Refs ue this item j.
Customs r.
Preceding x.
of s Number Costs e Attached Documents Total Duty/Tax dNumber Packag z.
ee.
q.
Other Code Code m.
S.I.T.C.
w.
Value of of el.
Country Origin Type Packag c.
Commodity h.
Invoice p.
Insurance continuedDuty tax Due v.
dd.
INFORMATION ax Rate Value/Quantity g.
Exchange Due Quantity of Value of Duty/Tf.
Currency License Deducted b.
CPC k.
Unit o.
Freight cc.
u.
FIRST SCHEDULE, FORM C.
63Rate bb.
uantity t.
License Value/Q Duty/Tax Base aa.
Number Description Duty/ Tax Shipping Marks and Nos/Container No.
y.
iv.
a.
e.
Goods s.
License REVENUE Type i.
ii.
iii.
Item No.
[Issue 1] 1292 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Number Code ue this item Total: Number Attached Documents Total Duty/Tax dz.
ee.
Code iv.
continuedDuty tax Due dd.
INFORMATION ax Due iii.
38.
SUMMARY TOTALS THIS PAGE Value of Duty/T cc.
FIRST SCHEDULE, FORM C.
63Rate bb.
Duty/Tax Base aa.
Duty/ Tax y.
iv.
i.
ii.
REVENUE Type i.
ii.
iii.
1293 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
50) FORM CB.
1 CUSTOMS AND EXCISE DEPARTMENT BOND FOR DELIVERY OF PERISHABLE OR OTHER GOODS PRIOR TO PAYMENT OF DUTY I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have imported perishable or other goods by aircraft/vessel.
.
which arrived from.
on ., 20.
and whereas the importer wishes to take delivery of those goods before payment to the Customs of the duties on them.
Now the condition of this obligation is such that if the above named.
shall deliver to the Commissioner within forty-eight hours of the taking of delivery of the goods imported by him/them Customs entries of all goods so delivered and shall pay all duties and other charges due on those goods, then this obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by.
the above named.
.
in the presence of.
of REPUBLIC OF KENYA (r.
37) FORM CB.
1A CUSTOMS AND EXCISE DEPARTMENT BOND FOR DELIVERY OF GOODS PRIOR TO PAYMENT OF DUTY REPUBLIC OF KENYA CUSTOMS AND EXCISE DEPARTMENT I/we.
of.
and.
Hereby acknowledge that I/we are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs [Issue 1] 1294 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
1A continued and Excise for which payment I/we bind ourselves jointly and severally and also my/our heirs, executors, administrators and assigns each one of them.
Dated the.
day of.
Whereas the above-named.
has/have imported goods by aircraft/vessel which arrived on from.
and whereas the importer wishes to take delivery of them prior to payment of Duty on them.
Now the condition of this obligation is such that if the above-named.
shall deliver to the Commissioner within ninety days of taking delivery of all goods delivered and shall pay all the duties and other charges on those goods, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by The above-named.
In the presence of.
.
Signed, sealed and delivered by The above-named.
In the presence of.
.
Approved:.
for Commissioner REPUBLIC OF KENYA (r.
56) FORM CB.
2 CUSTOMS AND EXCISE DEPARTMENT BOND FOR REMOVAL OF GOODS FROM ONE PORT OR PLACE TO BE EXAMINED AND ENTERED AT ANOTHER PORT OR PLACE I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have given notice to the Commissioner of his/their intention to remove from.
.
by.
, 20.
the following goods, that is to say.
.
1295 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
2 continued Now the condition of this obligation is such that if those goods and every part thereof shall be removed and produced to the proper officer at.
within.
days from the date hereof, and if no alteration or diminution in quantity or quality (except as shall be accounted for to the satisfaction of the Commissioner) shall take place in those goods, or in the packages in which they have been delivered, from the time of the delivery thereof to under this obligation, until the production thereof to the proper officer at.
and if the above named.
shall thereupon forthwith deliver to the proper officer Customs entries of all the goods so delivered to the satisfaction of the Commissioner and, in the case of goods not warehoused in pursuance of any entry for warehousing, shall forthwith pay to the Commissioner all duties and other charges due to him on those goods, then this obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by.
the above named.
.
in the presence of.
Approved:.
for Commissioner REPUBLIC OF KENYA (r.
127A) FORM CPZB CUSTOMS AND EXCISE DEPARTMENT BOND FOR THE REMOVAL OF GOODS TO/FROM EXPORT PROCESSING ZONE I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have entered the under mentioned goods, that is to say.
.
.
.
.
.
.
[Issue 1] 1296 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, CPZBcontinued for removal from.
port/export processing zone at.
to export processing zone/port.
.
at.
Now the condition of this obligation is such that if the goods and every part thereof shall be delivered into the custody of the person in charge of the expert processing zone or enterprise.
.
at.
within.
days of the date hereof, and if no alteration or diminution in the quantity or quality (except such as may be accounted for to the satisfaction of the Commissioner) shall take place in the goods or in the packages in which they have been delivered, from the time of delivery thereof under this obligation until the delivery thereof into the custody of the owner of the export processing zone/enterprise, or fully exported,.
then this obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
1297 [Issue 1] CAP.
472 Customs and Excise [Subsidiary].
(r.
127A).
.o Whence Seal No.
Customs Entry No.
Authorised Customs Officer Consigned, if different from 15.
Manifest Page NBill of Lading Consignment Note No.
CUSTOMS AND EXCISE DEPARTMENT11.
Manifest Registration No.
16.
Country 18.
20.
13.
.
.CodeCode Code Sh.) USE nig Value (Ki continued Date rO No f 21.
OFFICIAL FOR Date and Time of Receipt To Collector of Customs at EPZ Country oPayment for goods to be made to (Country)K.A.
Date of Advice tr.
o .517.
19.
p 10.
12.
Rotation 14.
1mI EPZ IMPORT ENTRY foet FIRST SCHEDULE aD.
5 Code No.
Code No.
4.
Air Address).
3.
Road Importer ess).
Rail 21.
Sea5.
Others (specify) Consignor/Exporter (Name and Consignee (Name and AddrClearing Agent (Name and Address) Mode of Transport from Port 1.
3.
4.
REPUBLIC OF KENYA FORM CPZ.
12.
[Issue 1] 1298 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] VAT (KSh./cts.) ALUE V ) 35.
VAT 38.
Total 3m USTOMS ( C VAT Value (KSh./cts.) No.
23.
Measurement 34.
Bond Bond Rate 33.
VAT 42.
Total 44.
General g.) oods (relevant documents must be submitted) k ( continued Duty Weight (KSh./cts.) Description of G 32.
Duty 37.
Total F.O.BC.I.F.
22.
Gross 26.
Value Code Code Value (KSh./cts.) 31.
Customs 36.
Total USE of packages Force s in ep Rate y OFFICIAL Discharge Account 30.
Duty FIRST SCHEDULE, FORM CPZ.
1of Port No.
and T FOR 43.
Bond 9.
Port 25.
Quantity 7.
(state units) Code 29.
Net ssel/Flight/ e No.
V of 28.
Tariff No./Name Vehicle/Rail Port/Place of Loading Marks and Nos./Container Nos.
Statistical Code 8.
4.
6.
7.
39.
Name 1299 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Date (r.
127A) 47.
EPZ.
11.
Customs Entry No.
13.
Manifest Registration No.
Code 46.
Register Book Folio by ceipt continued e Authority.
ontrol .Authorized Customs Officer e FOR OFFICIAL USE 10.
Date and Time of R12.
Rotation No.
Signatur [L.N.
234/1991, s.
2.] EPZ EXPORT ENTRY Date ACTION TAKEN Removal from Customs C Schedule by inserting the following new Form CB.1A.
FIRST SCHEDULE, FORM CPZ.
145.
.
Code.
e ess) Signatur ame and Addr .eN ess) Signatur Date Status Certification I hereby certify that this declaration is true and correct.
The principal Regulations are amended in the First (Name and Addr 40.
41.
.SPECIAL INSTRUCTIONS .5.
1.
Consignor/Exporter ( 2.
Consignee/Importer FOR OTHER USES FORM CPZ.
2 [Issue 1] 1300 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 3) ) dettimbuseb VALUE ts.
umsF.O.B.
23.
Measurement (mtnemuc Seal No.
Authorized Customs Officer 16.
Destination of Goods 18.
Invoice No.
20.
Bill of Lading/Invoice No.
odtnav.
ele Code Code r ( s.
do ed oG FREIGHT fonoitpirc 30.
F.O.B.
Value (KSh./cts.) continued seD.
Goods Received/to 6 Date 22.
Gross Weight (kg.) 2 Code Payment forbe Received from (Country) 14.
To Collector of Customs at EPZ .15.
Country of Origin 17.
19.
Amount Received/to be Receiv21.
Value (KSh.) t ode INSURANCE C FIRST SCHEDULE, FORM CPZ.
25.
Date of impor 9.
Port Account 25.
No.
and Types of Packages 29.
Nett Quantity (state units) Code No.
4.
Air Code 7.
Port of Discharge 3.
Road 28.
Tariff No.
.
2.
Rail ehicle/Rail ks and Nos./Container Nos 1.
Sea 5.
Other (specify) Clearing Agent (Name and Address) No./Name of Vessel/ Flight/V3.
4.
Mode of Transport from Port 6.
8.
Post/Place of Loading 24.
Mar27.
Statistical Code 1301 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] Date as entered PACKAGES 37.
EPZ.
.
.
Book Folio 34.
Bond in Force 36.
Register PROPER OFFICER.
.
continued.
VESSEL/VEHICLE/RAIL AT THE PACKAGES AS ENTERED .DATE MASTER Authorized Customs Officer .40.
EXAMINED ON BOARD AIRCRAFT/.
Date PACKAGES ON FIRST SCHEDULE, FORM CPZ.
2FOR OFFICIAL USE 35.
Removal from Customs Control Authorized by.
.
.
e NO.
SignaturAIRCRAFT.
.
Date I hereby certify that this declaration is true and correct.
BOARD AIRCRAFT/ VESSEL VEHICLE/RAIL .DATE MASTER 31.
Name 32.
Status 33.
Certification: .38.
RAILWAGON SHIPPED IN VESSEL VEHICLE .SATISFIED CORRECT/SHORT SHIPMENT DATE.
39.
RECEIVED [Issue 1] 1302 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
127A) H Manner of Wastage Disposal Wastage G=D-E-F CUSTOMS AND EXCISE DEPARTMENTF Closing Stock.
Issued E Total Qty.
continued.
Total D=A+BC Total Value Imported FIRST SCHEDULEEXPORT PROCESSING ZONE.
B Total Qty.
Imported STATEMENT OF MONTHLY RETURNS OF RAW MATERIALS Opening Stock.
A Name of Raw Materials REPUBLIC OF KENYA FORM CPZ.
3 NAME OF FIRM: STOCKS OF RAW MATERIALS FOR THE MONTH OF: (EXAMPLE) Lenses, LED., LCD Tool Coil Form P.C.
Board Tapes Substrate, Raw Ceramic TOTAL 1303 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] J Remarks I Destination of Goods CUSTOMS AND EXCISE DEPARTMENT H Total per Customs Entry Form G.
continued .F.O.B.
VALUE F Finished Semi-Finished E Net Qty.
as Entry Form FIRST SCHEDULEEXPORT PROCESSING ZONE Customs Export Code D Statistical .C Description of Goods STATEMENT OF MONTHLY RETURNS OF FINISHED AND SEMI-FINISHED GOODS .Reg.
No.
of Customs Entry Form Date of Export AB REPUBLIC OF KENYA FORM MR.
2 NAME OF FIRM: STOCKS FOR THE MONTH OF: TOTAL [Issue 1] 1304 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (rr.
35 and 65) FORM CB.
3 CUSTOMS AND EXCISE DEPARTMENT BOND FOR THE WAREHOUSING OF GOODS OR REMOVAL OF WAREHOUSED GOODS I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have entered the undermentioned goods, that is to say.
.
.
.
.
.
.
.
.
for warehousing/for removal from bonded Warehouse No.
.
at ./ for re-warehousing in bonded Warehouse No.
.
at.
Now the condition of this obligation is such that if the goods and every part thereof shall be delivered into the custody of the person in charge of bonded Warehouse No.
.
at.
within.
days of the date hereof, and if no alteration or dimunition in the quantity or quality (except such as may be accounted for to the satisfaction of the Commissioner) shall take place in the goods or in the packages in which they have been delivered, from the time of delivery thereof to.
under this obligation until the delivery thereof into the custody of the warehouse keeper of bonded Warehouse No.
.
then this obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner 1305 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (rr.
65 and 233) FORM CB.
4 CUSTOMS AND EXCISE DEPARTMENT BOND FOR EXPORTATION I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have given notice of his/their intention to export to (place).
in (country).
the following goods, that is to say.
.
.
.
.
.
Now the condition of this obligation is such that if those goods and every part thereof shall be exported to, and shall be landed at.
within.
days from the date hereof and if no alteration or diminution in the quantity or quality (except such as shall be accounted for to the satisfaction of the Commissioner) shall take place in the goods, or in the packages in which they have been delivered from the time of the delivery thereof to.
.
under this obligation, until the landing thereof at the place; and if the above named.
shall in every case in which the Commissioner shall require it and within such time as in each case he shall allow produce proof to the satisfaction of the Commissioner of the due landing of the goods at that place, then this obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Witness Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Witness.
Approved: for Commissioner [Issue 1] 1306 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (rr.
65, 91, 233) FORM CB.
5 CUSTOMS AND EXCISE DEPARTMENT BOND FOR SHIPMENT OF STORES I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
intend(s) to load as stores on board the.
the undermentioned goods; that is to say.
.
.
.
.
.
.
.
.
.
Now the condition of this obligation is such that if all the goods shall be loaded on board the.
.
and shall be used as stores on board the.
or be otherwise accounted for to the satisfaction of the Commissioner and if the packages containing them shall not be opened, nor any of the goods therein taken out or altered, until the.
has left the place of final departure on her intended foreign journey, then this obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Witness Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Witness.
Approved: for Commissioner 1307 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
74) FORM CB.
6 CUSTOMS AND EXCISE DEPARTMENT GENERAL BOND FOR THE SECURITY OF WAREHOUSED GOODS I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the Commissioner by virtue of the authority vested in him by the Customs and Excise Act has appointed No.
.
warehouse situated in the port of.
whereof the above named.
is the occupier, as a warehouse for the warehousing of goods without payment of duty on the first entry thereof and has directed that the above named.
shall give security in the sum of.
shillings and has approved of the above named.
as surety of above named.
Now the condition of this obligation is such that if the full duties on all goods as shall at any time be warehoused in the above-mentioned warehouse shall from time to time be paid to the Commissioner, or if all such goods shall be exported, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner REPUBLIC OF KENYA (r.s 86) FORM CB.
7 CUSTOMS AND EXCISE DEPARTMENT BOND FOR GOODS TO BE SHIPPED PRIOR TO ENTRY I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our herrs, executors, administrators and assigns and each of them.
Dated this.
day of.
20.
[Issue 1] 1308 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
7continued WHEREAS the above named.
is/are permitted to ship on board the aircraft/vessel.
for.
certain packages containing.
(hereinafter called the goods) and marked and/or numbered.
.
whereupon the export duties have not been paid; and whereas the above named.
is required to enter the goods and pay the export duties thereon within ninety-six hours after the departure of the aircraft/vessel or within such further period as the proper officer may allow.
Now the condition of this obligation is such that if the above named.
shall enter the goods and pay to the Customs the full duties thereon within the time aforesaid then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Approved: REPUBLIC OF KENYA FORM CB.
8 CUSTOMS AND EXCISE DEPARTMENT [Rule 96 (4).] TRANSIT BOND I/We.
PIN NO.
of.
and.
PIN NO.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of.
20.
WHEREAS the above named.
has/have entered the following goods in transit form.
to (Physical Address).
that is to say.
.
.
Now the condition of this obligation is such that if within the period allowed by law the goods and every part thereof shall be exported and proof of exportation satisfactory to the Commissioner shall be produced within that period and, furthermore, in any case in which the Commissioner requires it, proof satisfactory to the Commissioner of the landing of the goods at the port of destination shall also be produced within the period allowed by the Law, then this obligation shall be void but otherwise shall be and remain in full force.
1309 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
8continued Signed, sealed and delivered by the above named.
Name, Pin No.
and Title/Rank of the Official signing.
in the presence of Name and Staff No.
of Officer witnessing.
.
of.
Signed, sealed and delivered by the above named.
Name, Pin No.
and Title/Rank of the Official signing.
in the presence of Name and Staff No.
of the Officer witnessing.
.
of.
.
Approved for Commissioner REPUBLIC OF KENYA (r.
97) FORM CB.
9 CUSTOMS AND EXCISE DEPARTMENT TRANSHIPMENT BOND I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of.
20.
WHEREAS the above named.
has/have given notice of his/their intention to tranship from the.
to the.
for exportation the following goods, that is to say.
Now the condition of this obligation is such that if the goods and every part thereof shall be duly transhipped from the.
to the.
and shall be exported to, and shall be landed at.
within.
from the date hereof; and if no alteration or diminution in quantity or quality (except such as shall be accounted to the satisfaction of the Commissioner) shall take place in the goods, or in the packages in which they have been delivered, from the time of delivery thereof to the.
under this obligation, until the landing thereof at that place; and if the above named.
.
shall in case the Commissioner shall require it, and within such time as he shall [Issue 1] 1310 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
9continued allow, produce proof to the satisfaction of the Commissioner of the due landing of the goods at that place, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner REPUBLIC OF KENYA (r.
223) FORM CB.
10 CUSTOMS AND EXCISE DEPARTMENT BOND FOR THE RE-EXPORTATION OF IMPORTED GOODS DELIVERED WITHOUT PAYMENT OF DUTY I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of.
20.
WHEREAS the above named.
has/have imported into Kenya by the.
from.
the following goods, that is to say.
.
.
.
.
.
.
.
.
(hereinafter called the goods) whereon duties of Customs have not been paid; and whereas the above named is/are required to re-export the goods within twelve months of the date hereof and to produce proof if required to the satisfaction of the Commissioner of the landing of the goods at a foreign port, or otherwise to pay to the Commissioner the full duties of Customs in respect of so much of the goods as have not been re-exported and so proved.
Now the condition of this obligation is such that if the above named.
.
shall pay to the Commissioner the full duties of Customs upon so 1311 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
10continued much of the goods as have not been re-exported and so proved and shall not sell or otherwise dispose of any or all of the goods within Kenya without the written permission of the Commissioner, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner REPUBLIC OF KENYA (r.
259) FORM CB.
11 CUSTOMS AND EXCISE DEPARTMENT BOND FOR CUSTOMS AGENTS I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have applied for a licence under the Customs and Excise Act to act as a Customs agent.
Now the condition of this obligation is such that if the above named.
.
shall faithfully and uncorruptly perform his/their duties as such agent to the satisfaction of the Commissioner then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner [Issue 1] 1312 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
278) FORM CB.
12 CUSTOMS AND EXCISE DEPARTMENT BOND FOR THE CONVEYANCE OF GOODS SUBJECT TO CUSTOMS CONTROL I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
is/are permitted to use within the limits of the port or place of.
the licensed vessel marked.
for the conveyance of goods subject to Customs control.
Now the condition of this obligation is such that if the above named shall comply with each and every of the following conditions, that is to say (a) the vessel shall not be used in contravention of the Customs laws; (b) when the vessel is used for the conveyance of goods subjects to Customs control the person in charge thereof shall proceed as quickly and as directly as possible to the place appointed for the unloading of goods, and shall deliver the goods intact together with any document relating thereto; (c) the entrances to the hold of any vessel used as aforesaid shall, if the proper officer so requires, be capable of being securely locked and sealed, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner REPUBLIC OF KENYA (r.
240a(13)) FORM CB.
13 CUSTOMS AND EXCISE DEPARTMENT CUSTOMS AND EXCISE DEPARTMENT BOND FOR GOODS IMPORTED FOR USE IN THE PRODUCTION OF GOODS FOR EXPORT I/We.
(Principal) of.
(Address) and.
(Surety) 1313 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
13continued of.
(Address) hereby acknowledge that I/we are bound to the Commissioner of Customs and Excise in the sum of (KSh.
.
).
.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated this.
day of ., 20.
Whereas the above named.
.
(Principal) has/have given notice of his/her intention to import goods for the use in the production of goods for export as specified in application submitted in Form C.56 duly completed and approved with approval number.
Now the condition of this obligation is such that if the specified imported goods have been verified to the satisfaction of the Commissioner of Customs and Excise to have been used in the production of goods for exports as stated in a reconciliation declaration in Form C.57, and any unused imported goods have been re-exported or transferred to an approved bonded factory, or the duty paid, then this obligation shall be void, but otherwise shall remain in force.
(Signed, sealed and delivered by) the above named.
in the presence of.
of CUSTOMS AND EXCISE Witness (Signed, sealed and delivered by) the above named.
in the presence of.
of CUSTOMS AND EXCISE Witness Approved:.
for Commissioner REPUBLIC OF KENYA FORM CB.
16 CUSTOMS AND EXCISE DEPARTMENT [Rule 234A, L.
N.
120/1996.] BOND FOR THE PROJECT GOODS IMPORTED AND DELIVERED WITHOUT PAYMENTS OF DUTY I/We.
of.
and.
of.
hereby acknowledge that I/We am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators, and assigns and each of them.
Dated this.
day of ., 20.
WHEREAS the above named.
has/have imported into Kenya by the from.
the following goods,.
that is to say.
[Issue 1] 1314 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
16continued (hereafter called the goods) whereon duties of Customs have not been paid; and whereas the above named is/are required to use and expend the goods in the project within twelve months of the date hereof and to produce proof to the satisfaction of the Commissioner of such usage/expenditure in the project, or otherwise to pay to the Commissioner the full duties of Customs in respect of so much of the goods as have not been used or expended in the project and so proved.
Now the condition of this obligation is such that if the above-named.
.
shall pay to the Commissioner the full duties of Customs upon so much of the goods as have not been used/expended in the project and so proved and shall not sell or otherwise dispose of any or all of the goods within Kenya except for the project without the written permission of the Commissioner, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
.
Approved: for Commissioner REPUBLIC OF KENYA (r.
96(7)) FORM CB.
17 CUSTOMS AND EXCISE DEPARTMENT BOND FOR THE CONVEYANCE OF GOODS IN TRANSIT I/We.
PIN No.
.
of.
and.
PIN No.
.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs & Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs executors, administrators and assigns and each of them.
Dated this.
day of.
20.
WHEREAS the above named.
is/are permitted to convey/carry goods in transit through Kenya.
Now the condition of this obligation is such that if the above-named.
.
shall comply with each and every of the following conditions, that is to say (a) the vehicle licensed for transit shall not be used in contravention of the Customs laws; 1315 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
17continued (b) when the vehicle is used for the conveyance of goods in transit the person in charge thereof shall proceed as quickly as possible on the gazetted route to the place appointed for the re- exportation of goods, and shall deliver the goods intact together with any document relating thereto to the proper officer, then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
PIN No.
.
in the presence of.
PIN No.
.
.
of.
Signed, sealed and delivered by the above named.
in the presence of.
.
of.
Approved:.
for Commissioner REPUBLIC OF KENYA (r.
33) FORM CB.
18 CUSTOMS AND EXCISE DEPARTMENT GENERAL BOND FOR THE SECURITY OF GOODS IN A TRANSIT SHED/INLAND CONTAINER DEPOT I/We.
of.
and.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators, and assigns each of them.
Dated this.
day of ., 20.
WHEREAS the Commissioner by virtue of the authority vested in him by the Customs and Excise Act has appointed Transit Shed/Inland Container Depot No.
.
situated in the port of.
for the deposit of goods without payment of duty and has directed that the above named.
being the owner/occupier thereof shall give security in the sum of.
shillings for the goods deposited therein, and the said.
having complied therewith: Now the condition of this bond is that all the goods that shall at any time be deposited in the above named Transit Shed/Inland Container Depot shall from time to time be accounted for to the Commissioner.
[Issue 1] 1316 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
18continued This bond shall remain in force unless cancelled or otherwise revised by the Commissioner.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Personal No.
.
Signature.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Personal No.
.
Signature.
Approved:.
for Commission 1317 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
79A) Rate .Net Quantity (State Units) .m3 29.
.
Customs Entry No.
Import License/Permit No.
Country of Origin Customs Value Shillings 3.
6.
CUSTOMS AND EXCISE DEPARTMENT 10.
12.
Exchange 16.
F.O.B.
Other Charges Freight Insurance C.I.F.
Value 24.
Cubic fi.
Date ay Bill No.
w oods continued .)kg.
e Bill of Lading/AirK.A.
Release Order No.
Manifest endorsed No.
F.E.A.L.
No.
Country whence Consigned (differentValue Slip No.
Description of G2.
4.
5.
9.
Signatur 11.
15.
Basis of Customs Value 23.
Weight 28.
FIRST SCHEDULE Tarrif No.
MANUFACTURE UNDER BOND IMPORT ENTRY Code No.
Report 27.
of Ref.
No.
K.A.
Date of Advice Port of Loading Port Account No.
14.
18.
Date 20.
22.
S.I.T.C.
No.
26.
.
s Name Address.
Number ImporterSuppliers Name Address.
Clearing Agent's Name.
Address.
Means of Removal from Port Port of Discharge Marks and Nos.
1.
7.
8.
REPUBLIC OF KENYA FORM CF.
1 Page Authorized Name 13.
17.
Rotation 19.
Vessel/Aircraft/Vehicle/Rail 21.
25.
[Issue 1] 1318 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Shillings/Cts.
39.
VAT.
Total VAT Sh.
ified in this entry, Value 45.
duly authorized by the Shillings/Cts.Value e Date 38.
VAT VAT Signatur Rate l Total Bond I/We a 37.
VAT to Shs./Cts.
48.
the owners (or agents owners) of the goods specdeclare that all particulars given are true.
.
Duty 44.
T se continuedShillings/Cts.
Excise Duty Officer l 36.
Exci ato Sh.
Proper T se 43.
47.
52.
Value Sh./Cts.
Value es 35.
Exci icx se E Rate Total Shs./Cts.
34.
Exci 42.
FIRST SCHEDULE, FORM CF.
1Duty Shillings/Cts.
Duty Sh.
tr 50.
Register Book Folio 33.
Import opm Duty Total I Rate 41.
32.
Import No.
Sh./cts.
No.
e Bond ula Total No.
and kinds of packages in words.
Value Sh./Cts.
Total VTo Collector of Customs and Excise Remission Order No.
30.
31.
Customs 40.
46.
at Bonded Factory 49.
51.
General 1319 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form CB.
18continued (Reverse Side) NOTE The value to be declared in the case imported goods whether or not liable to duty is that determined in accordance with sections 127, 127B and 127C of the Customs and Excise Act and the Seventh Schedule thereto.
REPUBLIC OF KENYA (R.
79B(1)) FORM CF.
2 CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR LICENCE OF PREMISES TO BE USED AS A BONDED FACTORY Name and address of Applicant.
.
.
The estimated amount of Import Duty and Sales Tax chargeable on goods likely to be in the factory at any one time.
Name of proposed securities.
PARTICULARS OF PREMISES: Whether a room or rooms or an entire building.
Where situated.
How bonded.
Of what material built.
Dimensions.
Doors.
Windows.
How doors fastened.
How windows fastened.
Ventilation.
If there is an upper storey, for what purpose used.
.
Signature of Applicant RECOMMENDATION TO COMMISSIONER OF CUSTOMS.
Examining Officer.
for Commissioner NOTE.Plans of the proposed building and situation of the same in relation to other buildings should accompany this application.
White A4 (Blue-Print) (210 mm X 297 mm) [Issue 1] 1320 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
79B(3)) FORM CF.
3 CUSTOMS AND EXCISE DEPARTMENT LICENCE FOR CUSTOMS BONDED FACTORY Subject to the observance by the.
(Licensee) of the provisions of the Customs and Excise Act, the aforesaid factory situated at.
.
is hereby licensed to manufacture under bond the following goods.
.
.
.
.
.
This licence is valid from the.
day of (month).
year.
to the 31st December,.
unless earlier revoked.
Dated.
this.
day of.
year.
LICENCE FEE Sh.
.
for Commissioner P.C.C.
Receipt No.
.
Date.
A5 White (210 mm X 148 mm) 1321 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
79E) 3 No.
M ue oods Factory 23.
Cube Bonded Register Reference No.
28.
lars given are tr u Customs Entry No.
Invoice No.
CD3 Destination of GExport Licence No.
Date Conditions of sale CUSTOMS AND EXCISE DEPARTMENT3.
6.
7.
18.
10.
16.
kg.
.
.owners) of the goods specified in this entry, declare that all the partic I/We the owners (or agents duly authorized by the 33 ay Bill No.
22.
Weight w (Customs only) F.O.B.
Value Shillings/cts.
Total F.O.B.
27.
29.
continued Bill of Lading/AirRotation NumberCountry of Origin Export Certificate No.
2.
4.
9.
15.
y (State Unit)32.
Quantit FIRST SCHEDULE 26.
Net MANUFACTURE UNDER BOND EXPORT ENTRY Loading of Total No.
and kinds of packages in words.
Code No.
14.
Port 20.
21.
Description of goods No.
Book Folio 25.
Tariff 31.
REGISTER Agent Departure Discharge Code Force Address of of ks and Nos.
in Exporters Name.
Address.
Exporters Bank Consignees Name.
Address.
Notify 1.
5.
REPUBLIC OF KENYA FORM CF.
48.
11.
Clearing 12.
Date 13.
Vessel/Aircraft/Vehicle/Rail 17.
Port 19.
Mar24.
Statistical 30.
Bond [Issue 1] 1322 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Packages Satisfied Correct Authorized e Date Officer Signatur ed Proper as enter.essel/Vehicle/Rail.
raft/Vc.
continued Officer.
) Proper .Examined on Board Air Reverse Side ( Packages on FIRST SCHEDULE, FORM CF.
4.
No.
Vessel.
Folio Received 34 Book 35.
Railwagon Aircraft SHIPPED IN Vehicle .Details of Short Shipment Date .36.
1323 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
79A(3)) Remarks Packages as entered Country of Origin .Tax Officer CUSTOMS AND EXCISE DEPARTMENT Duty Sales.
continued.
.
Value.
.
At The Date and Time Description C.I.F.
No.
FIRST SCHEDULE, FORM CF.
4.
.No.
MANUFACTURE UNDER BOND (PORT OF ENTRY) REGISTER Quantity Tariff .Master turers Name se ManufacBonded factory No.
of Packag nd Nos.
Marks a Aircraft/Vessel/Vehicle/Rail Board.
Date REPUBLIC OF KENYA FORM CF.
5 Entry No.
and Date [Issue 1] 1324 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] emarks (r.
79A(5)) Re OOM R TOCK .OM S at RQuantity Signatur.
CUSTOMS AND EXCISE DEPARTMENTNo.
DELIVERIES Fof Pkgs.
Date of Delivery continued Tax Duty Sales C.I.F.
Value FIRST SCHEDULE, FORM CF.
6.tion No.
MACHINERY AND RAW MATERIALS REGISTER (IMPORTS/LOCAL) turers Name Quantity Descrip- ManufacBonded factory RECEIPTS INTO STOCKROOM No.
of Pkgs.
Marks and Nos.
REPUBLIC OF KENYA FORM CF.
6 Entry No.and Date 1325 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
79C) Remarks Date of Shipment OOM .R at TOCKDate of .Delivery .OM S CUSTOMS AND EXCISE DEPARTMENTR Quantity s DELIVERIES Fe continued No.
of Packag E.E.
No.and Date(CF.
4) by Entered FIRST SCHEDULE, FORM CF.
7MANUFACTURED GOODS REGISTER.
.
No.
FROM FACTORY turers Name Quantity Description se ManufacBonded factory No.
of Packag Tariff No.
RECEIPTS INTO STOCKROOM Date REPUBLIC OF KENYA FORM CF.
7 [Issue 1] 1326 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] e of (r.
79D(1)) Signatur Officer i/c Station e of.
at SignaturProper Officer.
CUSTOMS AND EXCISE DEPARTMENT e of Factory Manager Signatur continued Disposal of and Authority Method WASTE AND REJECTS REGISTER FIRST SCHEDULE, FORM CF.
8.
No.
Quantity Description turers Name ManufacBonded factory Ref.
No.
Date Factory REPUBLIC OF KENYA FORM CF.
8 1327 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
79B(5)) FORM CF.
BI CUSTOMS AND EXCISE DEPARTMENT GENERAL BOND FOR THE SECURITY OF WAREHOUSED GOODS OR REMOVAL OF MANUFACTURED GOODS AND EXPORT UNDER BOND I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them.
Dated the.
WHEREAS the Commissioner by virtue of the authority vested in him by the Customs and Excise Act (Cap.
472) has appointed Bonded Factory No.
.
situated at.
and as per particulars annexed hereto, whereof the above named.
is the occupier, as a bonded factory for storage and processing of plant, machinery, equipment, and raw materials without payment of duty for manufacturing under bond scheme and subsequent exportation of the manufactured goods: Now the condition of this obligation is such that if these goods and every part thereof are removed and delivered into the custody of the person in charge of Bonded Factory No.
.
at.
as entered within the period allowed, and if no alteration or diminution in the quantity or quality (except such as may be accounted for to the satisfaction of the Commissioner) shall take place in the goods or in the packages in which they have been delivered save for the manufacture of goods under bond scheme as authorised by the Commissioner of Customs and Excise and subsequent entry and exportation of the manufactured goods by.
to the satisfaction of the Commissioner, then the obligation shall be void, but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
in the presence of.
.
of.
Signed, sealed and delivered by the above named.
in the presence of.
.
of.
Approved:.
for Commissioner of Customs and Excise [Issue 1] 1328 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA FORM E.
1 CUSTOMS AND EXCISE DEPARTMENT [Rules 128, 130, 151 and 153.] DOMESTIC TAXES DEPARTMENT APPLICATION FOR AN EXCISE LICENCE (In Duplicate) In accordance with regulations 128, 130, 151 and 153 of the Customs and Excise Regulations, I/we.
.
of P.O.
Box.
hereby apply for an excise licence and provide the details contained herein below: Company Data Registered name.
PIN.
VAT No.
.
Location of Factory.
Building.
Floor.
Road Location of Offices (if different) .Building.
Floor.
Road Tel.
.
Fax.
E-mail.
Particulars of Directors (a) Name.
PIN.
(b) Name.
PIN.
(c) Name.
PIN.
(d) Name.
PIN.
(e) Name.
PIN.
Product Range (Please specify the various packaging volumes for each brand) Name of product Raw materials used.
.
.
.
.
.
.
.
Projected annual production and sales Name of product Sales volume Excise.
.
.
.
.
.
.
.
.
.
.
.
TOTALS Declaration of Plant and Machinery List all the items of plant and machinery indicating the specifications, make or manufacturers.
.
.
Plant Efficiency (Indicate the input-output ratio of the plant showing output against time and the wastage levels).
.
.
1329 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form E.
1continued DECLARATION I/We declare that the particulars given in this application are correct and I/we shall bear full responsibility for the accuracy or the lack of it as contained in this application.
Place.
Date.
, 20.
Witness.
Occupation.
Address.
.
.
Applicant Date.
NOTE: Please note that additional requirements and conditions may be given by the Commissioner as he deems fit.
If the space provided is insufficient, the additional information in a signed and witnessed document can be attached.
REPUBLIC OF KENYA (r.
128 and 151) FORM E.
2 CUSTOMS AND EXCISE DEPARTMENT DOMESTIC TAXES DEPARTMENT LICENCE TO MANUFACTURE EXCISABLE GOODS This licence is issued under section 91 of the Customs and Excise Act to.
M/s.
of .in the premises situated at.
Dated at.
this.
day of.
.
for Commissioner A5 White (210 mm 148 mm) [Issue 1] 1330 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (rr.
129 and 155) FORM E.
3 CUSTOMS AND EXCISE DEPARTMENT DOMESTIC TAXES DEPARTMENT APPLICATION FOR THE TRANSFER OF AN EXCISE LICENCE (In Duplicate) I/We.
to whom a licence issued on the ., 20.
to manufacture.
in the premises situated at.
.
hereby apply for permission (a) to transfer my/our licence to (name).
of (address).
(b) to transfer my/our factory to (place).
(c) to manufacture.
.
.
in my/our factory on ceasing to manufacture in such factory the class of goods specified on my/our licence.
Delete whichever is inapplicable Place.
Date ., 20.
.
Applicant Where the application is in respect of the transfer of a licence, the transferee shall also sign the application, signifying that he joins in the application and accepts the conditions in the Customs and Excise laws under which an excise licence is issued.
Dated ., 20.
.
Transferee 1331 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
131) Observations Officers Initials Litres Gravity Dip CUSTOMS AND EXCISE DEPARTMENT eNam ENTRY OF WORKS COLLECTED Vessels No.
when collected Date and Hour continued specify al teria Other mkg s uctadj Substitutes kg Hops BREWING BOOK Hops kg s uctadj FIRST SCHEDULE Substitutes kg DOMESTIC TAXES DEPARTMENT Sugar Sugar kg s uctadj Substitutes kg QUANTITY TO BE USED Malt Malt kg Sugar ving Dissol ng Malt Washikg kg REPUBLIC OF KENYA FORM E.
4 DATE AND HOUR [Issue 1] 1332 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (r.
146) % manufacture loss in kg Difference being stock book Licence o ing td leaf accorkg Manufactured h montkg ng Leaf used duri CUSTOMS AND EXCISE DEPARTMENT following month.
d to forwarkg 20 ocess carried pr , n eaf i Deduct l Total kg h mont from Preceding d ought forwarbrkg continued Leaf in process y in factor.
ved eaf receiDry ly leaf drkg kg Total stocks of FIRST SCHEDULEDOMESTIC TAXES DEPARTMENT % MATERIALS ACCOUNT - TOBACCO y leaf Loss on drkg y or fact o ed terrtransf eaf Dry lNet kg y or fact o ed terrtransf eaf Dry lGross kg leaf kg ys of drptRecei Supplier REPUBLIC OF KENYA FORM E.
5 Date Place.
Date 1333 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (r.
139) Weight/ Quantity.
Deliveries in respect of which a remission or rebate is claimed Consignee CUSTOMS AND EXCISE DEPARTMENT Quantity .Licensee Description Deliveries Buyer continued Date Quantity FIRST SCHEDULEDOMESTIC TAXES DEPARTMENT Production I declare the above particulars to be true.
Description MATERIALS AND PRODUCTION ACCOUNT Date.
Quantity 20 Description Raw materials REPUBLIC OF KENYA FORM E.
6 Date Supplier Balance b/f Totals for the month Balance c/f Place .Date ., [Issue 1] 1334 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Net se Duty Duty Exci Excise 144, 147A, 148 and 227) se Duty Exci Value ry CUSTOMS AND EXCISE DEPARTMENTEx-factoValue in respect of which remittance is enclosed.
(rr.
137, 139, 141, Quantity.
.
Remissions and Rebates (Summary) Quantity (unit of measure).
continued.
.Excise Duty .ry Exit Description Licensees name and address .Value EXCISE ACCOUNT Ex-facto Port of FIRST SCHEDULE.PRODUCTION AND STOCKS Production/Deliveries Rebates/Remissions/Set-offs DOMESTIC TAXES DEPARTMENT , 20Stocks brought forward Production Total for the month Deliveries during the month Stocks carried forward (a) (b) (c) (d) (e) Quantity(unit of measure) se Destination Rate of ExciDuty.
Description Date ).
.Stamps used ence unit of measure ( Tariff No./Tax band REPUBLIC OF KENYA FORM E.
7 For the month of Class of goods/service Quantity Balance b/f Balance c/f Document Refer Total amount payable (in words) shillings 1335 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA FORM E.
7A CUSTOMS AND EXCISE DEPARTMENT [Deleted by L.N.
85/2008, s.
33(n).] REPUBLIC OF KENYA FORM E.
8 CUSTOMS AND EXCISE DEPARTMENT [Rules 179, 227, 229, 230, 244A, 252 and 253.] DOMESTIC TAXES DEPARTMENT AUTHORITY FOR REMOVAL OF EXCISABLE GOODS (In Triplicate) No.
.
To the authorised Officer, at.
.
Permission is requested to deliver the following excisable goods to.
.
for.
.
under the following conditions.
PARTICULARS OF EXCISABLE GOODS Tariff Description Marks and Number of Quantity Unit of numbers containers measure To.
at.
.
Approved by.
(for Commissioner) Goods issued by.
authorised Officer Goods received by (if necessary) Name.
Signature and Stamp.
[Issue 1] 1336 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] Date h him not later than the e above particulars are true.
hereby declare that th continued.
.
the appropriate Collector of Customs and Excise so as to reac arded to FIRST SCHEDULE, FORM E.
7s summary must be submitted with the account.
Licensee/Agent oduction/deliverie This Form must be completed by the licensee and forw20th day of the following month.
A copy of the monthly pr (a) (b) I/We.
.
NOTES: 1337 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] on Excise duty.
250, 251, 252, 254 and 255)Value of goods excise duty in amount of shillings our premises at of ed at CUSTOMS AND EXCISE DEPARTMENT in respect of the undermentioned deliveriesmeasure.
20 Quantity Unit a remission/rebate/refund of (rr.
241, 242, 243, 244, 244A, 245,.of continued ) by apply forgoods here .mission/rebate/refund is made were manufactur In Duplicate e ( Tariff Description FIRST SCHEDULEDOMESTIC TAXES DEPARTMENT claim for ar full name Sold to (and address) to be expended in the month of TOTALS spect of which this DECLARATION AND CLAIM FOR REMISSION/REFUND/REBATE e Nature of and that the full excise duty has been charged/become due/been paid.
transaction ) Date of transaction I/We .Document reference Attach supporting documents.
REPUBLIC OF KENYA FORM E.
9 Particulars ( I/We declare that the excisable goods in rPlace .Claimant .Date.
[Issue 1] 1338 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA (r.
215) FORM E.
10 CUSTOMS AND EXCISE DEPARTMENT DOMESTIC TAXES DEPARTMENT APPLICATION FOR PERMISSION TO KEEP OR USE A STILL (In Duplicate) In accordance with regulation 215 of the Customs and Excise Regulations, I/we.
.
hereby apply for permission to keep/use a still in my/our premises situated at.
.
Particulars of the still(s) are as follows.
and it/they will be used for.
.
Place.
Date ., 20.
.
Applicant Particulars must include the capacity of the still.
If the capacity exceeds 225 litres this application must be supported by a drawing or description of the still showing its construction and all associated pipes, valves and fittings.
Drawings are not required for stills kept for sale.
FORM E.
11 to E.
18 [Deleted by L.N.
85/2008, s.
33(r) to s.
33(y).] REPUBLIC OF KENYA (r.
253) FORM E.
19 CUSTOMS AND EXCISE DEPARTMENT WAREHOUSING ENTRY FOR SPIRITS ON WHICH EXCISE DUTY HAS BEEN PAID (For Exportation or Use as Stores) (In Quadruplicate) No.
.
I/We.
hereby give notice to remove the undermentioned rectified/compounded spirits from my/our premises at.
at.
a.m./p.m.
on the.
day of.
at.
for exportation or shipment for use as stores.
CONTAINERS Number of Bulk Proof Proof Total Amount of Number Marks and bottles litres strength litres proof duty and type numbers per case per case per case litres paid 1339 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form E.
19continued I/We declare that the above particulars are true and that I/we intend to claim a refund of the excise duty paid thereon.
Declared this.
day of ., 20.
Place.
.
Rectifier.
Proper Officer REPUBLIC OF KENYA FORM E.
19A to E.
22 CUSTOMS AND EXCISE DEPARTMENT [Deleted by L.N.
85/2008, s.
33(z) to s.
33 (dd).] REPUBLIC OF KENYA (r.
245) FORM E.
23 CUSTOMS AND EXCISE DEPARTMENT CLAIM FOR A REFUND OF EXCISE DUTY PAID ON GOODS OTHER THAN SPIRITS IN ERROR (In Duplicate) I/We.
hereby apply for a refund of excise duty in amount of shillings.
and cents.
in respect of the undermentioned excisable goods on which duty has been paid in error: PARTICULARS OF GOODS Marks and numbers.
Numbers and description.
Description of goods.
.
Quantity.
Other particulars.
.
I/We hereby certify that the above particulars are true, and that the full excise duty on the above- mentioned goods was paid on.
.
Place.
.
Claimant Date.
20.
Checked and found correct.
Refund authorized.
Relevant documents noted.
.
.
Proper Officer for Commissioner Date ., 20.
Date ., 20.
[Issue 1] 1340 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form E.
23continued Refund of Sh.
.
and cents.
received this.
day of.
, 20.
in payment of the above claim.
Date ., 20.
.
Recipient REPUBLIC OF KENYA (r.
128) FORM EBS CUSTOMS AND EXCISE DEPARTMENT [Rules 128, 136, 151, 155, 227, 229, 230 and 252, L.N.
85/2008, s.
33(a).] DOMESTIC TAXES DEPARTMENT BOND FOR PROTECTION OF EXCISE DUTIES I/We.
of.
and.
of.
hereby acknowledge that I/we am/are bound to the Commissioner of Customs and Excise in the sum of.
shillings to be paid to the Commissioner of Customs and Excise for which payment I/we bind myself/ourselves jointly and severally and also my/our heirs, executors, administrators and assigns and each of them in respect of.
.
Dated this.
day of.
, 20.
WHEREAS the above named.
has/have been granted a licence to manufacture excisable goods and whereas the above named.
.
is/are required to pay the excise duty thereon in accordance with the provisions of the Customs and Excise laws not later than the twenty-first day of the month next succeeding that in which the duty becomes due or within such other time as may be determined by the Commissioner.
Now the condition of this obligation is such that if the above named.
.
shall pay the full duties due or charged within that time then this obligation shall be void but otherwise shall be and remain in full force.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Signed, sealed and delivered by the above named.
.
in the presence of.
of.
Approved:.
for Commissioner 1341 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULEcontinued REPUBLIC OF KENYA FORM EB.
2 to EB.
6 CUSTOMS AND EXCISE DEPARTMENT [Deleted by L.N.
85/2008, s.
33(b) to s.
33(e).] REPUBLIC OF KENYA (r.
188A) FORM ES.
2A CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR EXCISE STAMPS DOMESTIC MANUFACTURERS I/We.
desire to manufacture at/in our licensed factory at.
.
wines/spirits details of which are set out in the first column of the Schedule below.
We request to be supplied with the relevant Excise Stamps as shown in the Schedule.
SCHEDULE Name of brand Colour of stamp Quantity Price per stamp Total.
.
.
.
.
.
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GRAND TOTAL.
For: Not approved/Approved Received Payment of KSh.
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Payment Slip No.
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Sign:.
(Proper Officer) REPUBLIC OF KENYA (r.
188A) FORM ES.
2B CUSTOMS AND EXCISE DEPARTMENT APPLICATION FOR EXCISE STAMPS IMPORTERS I/We.
desire to import from.
.
wines/spirits details of which are set out in the first column of the Schedule below.
We request to be supplied with the relevant Excise Stamps as shown in the Schedule.
[Issue 1] 1342 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form ES.
2Bcontinued Name of brand Colour of stamp Quantity Price per stamp Total.
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GRAND TOTAL For: Not approved/Approved Received Payment of KSh.
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Payment Slip No.
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Sign:.
(Proper Officer) REPUBLIC OF KENYA (r.
188A) FORM ES.
2C CUSTOMS AND EXCISE DEPARTMENT MONTHLY RECEIPTS AND USAGE OF EXCISE STAMPS Description stamps Orange stamp Green stamp Maroon 750 ml > 750 ml 750 ml > 750 ml Stocks brought forward Receipts Used (applied) Damaged Stocks carried forward 1343 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] FIRST SCHEDULE, Form ES.
2Ccontinued Damaged Stamps The following stamps have been damaged: Serial Nos.
.
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.
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Colour.
.
Authorised Person Proper Officer SECOND SCHEDULE [Rule 134.] TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORTS Spirit Degrees Spirit Degrees Spirit Degrees Spirit Degrees Indication of Indication of Indication of Indication of Original Original Original Original Gravity Gravity Gravity Gravity 0 00 41 1775 82 3658 123 5638 1 42 42 1821 83 37 94 12.4 5689 2 85 43 1866 84 37 51 12.5 5740 3 127 44 1912 85 37 97 16.6 5791 4 170 45 1957 86 38 44 12.7 5842 5 212 46 2003 87 38 90 12.8 5893 62.55 47 2048 88 39 37 12.9 5944 7 297 48 2094 89 39 83 130 5995 8 340 49 2139 90 40 30 131 6046 9 382 5.0 2185 91 40 77 132 6097 1.0 425 51 2230 92 41 24 133 6148 11 467 52 2276 93 41 71 134 6199 12 510 53 2321 94 42 18 135 6251 13 552 54 2367 95 42 65 136 6301 14 595 55 2412 96 43 12 137 6352 13 552 54 2367 95 4265 138 6403 14 595 55 2412 96 4312 139 6454 15 637 56 2458 97 4359 140 6510 [Issue 1] 1344 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] SECOND SCHEDULEcontinued Spirit Degrees Spirit Degrees Spirit Degrees Spirit Degrees Indication of Indication of Indication of Indication of Original Original Original Original Gravity Gravity Gravity Gravity 16 680 57 2503 98 4406 141 6562 17 722 58 2549 99 4453 142 6614 18 765 59 2594 100 4500 143 6666 19 807 60 2640 101 4548 144 6718 20 850 61 2686 102 4597 145 6770 21 894 62 2732 103 4645 146 6822 22 938 63 2778 104 4694 147 6874 23 982 64 2824 105 4742 148 6926 24 1026 65 2870 106 4791 149 6978 25 1070 66 2916 107 4839 150 7030 26 1114 67 2962 108 4888 151 7083 28 1158 68 3008 109 4936 152 7136 28 1202 69 3054 110 4985 153 7189 29 1246 70 3100 111 5035 153 7242 30 1290 71 3146 112 5085 155 7295 31 1334 72 3193 113 5135 156 7348 32 1378 73 3239 114 5185 157 7401 33 1422 74 3286 115 5235 158 7454 34 1466 75 3332 116 5285 159 7507 35 1510 76 3379 117 5335 160 7560 36 1554 77 3425 118 5385 37 1598 78 3472 119 5435 38 1642 79 3518 120 5485 40 1730 81 3611 122 5587 THIRD SCHEDULE [Regulation 134, L.N.
85/2008, s.
34.] SUBSTANCES TO BE MIXED WITH SPIRITS FOR THE PURPOSE OF MANUFACTURING DENATURED SPIRITS Completely Denatured Spirits (CDS) (i) In the case of completely denatured spirits (CDS1), to every 90 parts by volume of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 10 parts by volume of methyl alcohol and one-half of one part by volume of crude pyridine and to each 1000 litres of the mixture of which is added 3.75 litres kerosene petroleum oil and not less than 1.5 grams of powdered methyl violet dye.
(ii) In the case if completely denatured spirits (CDS2) to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 2 litres of methyl ethyl ketone, 3 litres of methyl isobutyl ketone, 1 gram of denatonium benzoate and not less than 0.2 grams of powdered methylene blue dye.
1345 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (iii) In the case of completely denatured spirits for export (CDSE) to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added denaturants in accordance with the regulations prescribed by the Government of a foreign country to which the denatured spirits will be exported.
Special Denatured Spirits (SDS) (iv) In the case of specially denatured spirits (SDS1) to every 100 litres of wthyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 4 litres of methyl alcohol and not less than 1 gram of denatonium benzoate.
(v) In the case of specially denatured spirits (SDS2), to every to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 4 litres of methyl alcohol and not less than 250 grams of sucrose octaacetate.
(vi) In the case of specially denatured spirits (SDS3), to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 3 litres of isopropyl alcohol and not less than 2 grams of denatonium benzoate.
(vii) In the case of specially denatured spirits (SDS4), to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added two and one-half litres of diethyl phthalate and not less than 125 millilitres of tert- butyl alcohol.
(viii) In the case of specially denatured spirits (SDS5), to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 250 grams of sucrose octaacetate and not less than 100 millilitres of tert-butyl alcohol.
(ix) In the case of specially denatured spirits (SDS6), to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added 1 gram of denatonium benzoate and not less than 100 millilitres of tert-butyl alcohol.
(x) In the case of specially denatured spirits for export (SDSE), to every 100 litres of ethyl alcohol of an alcoholic strength by volume of not less than 94 per cent there shall be added denaturants in accordance with the regulations prescribed by the Government of a foreign country to which the denatured spirits will be exported.
Power Alcohol (xi) In the case of power alcohol for use in motor spirit, to every one hundred parts by volume of anhydrous ethanol add one part by volume of motor spirit (gasoline) regular.
FOURTH SCHEDULE [Rule 204, L.N.
56/2011, s.
2.] CONDITIONS TO WHICH DENATURANTS MUST CONFORM 1.
Methyl alcohol (i) Methyl alcohol shall be clear colourless liquid and free from matter in suspension, as assessed by visual inspection, and shall consist essentially of methanol, CH OH.
3 (ii) The density of the material at 20C shall be not lower than 0.791 g/mL and not higher than 0.794 g/mL.
(iii) When the material is distilled, the distillation range at 1013 millibars pressure shall not exceed 1.0C and shall include the value 64.6C.
(iv) The residue on evaporation of the material shall not exceed 0.001 % (m/m).
(v) The material shall not be alkaline to phenolphthalein and shall not contain more than 0.003% (m/m) of acid, calculated as formic acid (HCOOH).
[Issue 1] 1346 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (vi) The material shall not contain more than 0.005% (m/m) of aldehydes and ketones, calculated as acetone (CH COCH ).
33 (vii) The material shall not contain more than 0.1% (m/m) of water.
2.
Isopropyl alcohol (i) Isopropyl alcohol shall be clear colourless liquid and free from matter in suspension, as assessed by visual inspection, and shall consist essentially of propan-2-ol, (CH ) CHOH.
32 (ii) The density of the material at 20C shall be not lower than 0.785 g/mL and not higher than 0.787 g/mL.
(iii) When the material is distilled, the initial boiling point at 1013 millibars pressure shall be not lower than 81.5C and the dry point at 1013 millibars pressure shall be not higher than 83.0C.
(iv) The residue on evaporation of the material shall not exceed 0.002% (m/m).
(v) The material shall not contain more than 0.50% (m/m) of water.
(vi) The material shall not be alkaline to phenolphthalein and shall not contain more than 0.002% (m/m) of acid, calculated as acetic acid (CH COOH).
3 (vii) The material shall not contain more than 0.10% (m/m) of aldehydes and ketones, calculated as acetone (CH COCH ).
333.
Tertiary-Butyl alcohol (i) Tertiary-Butyl alcohol shall be clear colourless liquid and free from matter in suspension, as assessed by visual inspection, and shall consist essentially of 2-methyl-2- propanol, (CH ) COH.
33 (ii) Freezing point (first needle).
Above 20C.
(iii) Specific gravity at 25C/25C.
0.780 to 0.786.
(iv) When 100 ml of tertiary butyl alcohol is distilled, none shall distil below 78C and none above 85C at 1013 millibars pressure.
More than 95 per cent shall distil between 81C and 83C.
(v) Acidity (as acetic acid).
0.003 per cent by weight maximum.
(vi) Identification test.
Place five drops of a solution containing approximately 0.1 per cent tertiary butyl alcohol in ethyl alcohol in a test tube.
Add 2 ml of Deniges reagent (dissolve 5 grams of red mercuric oxide in 20 ml of concentrated sulphuric acid; add this to 80 mL of distilled water, and filter when cool.
Heat the mixture just to the boiling point and remove from the flame.
A yellow precipitate forms within a few seconds.
4.
Methyl ethyl ketone (i) Methyl ethyl ketone shall be clear colourless liquid and free from matter in suspension, as assessed by visual inspection, and shall consist essentially of 2-butanone (ethyl methyl ketone), CH COCH CH.
323 (ii) The density of the material at 20C shall be not lower than 0.803 g/mL and not higher than 0.805 g/mL.
(iii) When the material is distilled, the initial boiling point at 1013 millibars pressure shall be not lower than 79.0C and the dry point at 1013 millibars pressure shall be not higher than 81.0C.
(iv) The residue on evaporation of the material shall not exceed 0.002% (m/m).
(v) The material shall not contain more than 0.15% (m/m) of water.
(vi) The acidity of the material, calculated as acetic acid (CH COOH), shall not exceed 0.004% m/m.
3 1347 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (vii) The material shall contain not more than 0.70% (m/m) of alcoholic impurities, calculated as butanol (CH OH).
495.
Methyl isobutyl ketone (i) Methyl isobutyl ketone shall be clear colourless liquid and free from matter in suspension, as assessed by visual inspection, and shall consist essentially of 4- methylpentan-2-one, CH COCH CH (CH ).
3232 (ii) The density of the material at 20C shall be, not lower than 0.799 g/mL and not higher than 0.802 g/mL.
(iii) When the material is distilled, the initial boiling point at 1013 millibars pressure shall be not lower than 114.0C and the dry point at 1013 millibars pressure shall be not higher than 117.0C.
(iv) The residue on evaporation of the material shall not exceed 0.002% (m/m).
(v) The material shall contain not more than 0.10% (m/m) of water.
The acidity of the material, calculated as acetic acid (CH COOH).
3 (vi) The material shall contain not more than 0.30% (m/m) of alcoholic impurities, calculated as hexanol (CH 0H).
6 13 6.
Sucrose octaacetate (i) Sucrose octaacetate shall be white or cream-coloured powder, as assessed by visual inspection, and shall consist essentially of sucrose octaacetate, CHO.
28 38 19 (ii) Melting point.
Not less than 78.0C.
(iii) Free acid (as acetic acid).
Maximum per centage 0.15 by weight when determined by the following procedure: Dissolve 1.0 gram of sample in 50 ml of neutralized ethyl alcohol and titrate with 0.1N sodium hydroxide using phenolphthalein indicator.
Per cent acid as acetic acid = ml NaOH used x0.6/weight of sample.
(iv) Purity.
Sucrose octaacetate 98 per cent minimum by weight, when determined by the following procedure: Transfer a weighed 1.50 grams sample to a 500 ml Erlenmeyer flask containing 100 ml of neutral ethyl alcohol and 50.0 ml of 0.5N sodium hydroxide.
Reflux for 1 hour on a steam bath, cool and titrate the excess sodium hydroxide with 0.5N sulphuric acid using phenolphthalein indicator.
Per cent sucrose octaacetate = (ml NaOH ml H SO ) x4.2412/weight of sample 247.
Diethyl phthalate (i) Diethyl phthalate shall be clear colourless liquid as assessed by visual inspection, and shall consist essentially of ethyl benzene-1, 2- dicarboxylate, CHO.
12 14 4 (ii) Specific gravity at 25C/25C.
1.115 to 1.118.
(iii) Refractive index at 25C.
1.497 to 1.502.
(iv) Ester content (as diethyl phthalate).
Not less than 99 per cent by weight.
Note.
The sample taken for ester determination should be approximately 0.8 gram.
The number of ml of 0.5N potassium hydroxide used in saponification multiplied by 0.05555 indicates the number of grams of ester in the sample taken for assay.
8.
Denatonium benzoate (i) Denatonium benzoate shall be white powder as assessed by visual inspection, and shall consist essentially of benzyldiethyl [(2, 6- xylylcarbamoyl) methyl] ammonium benzoate, CHN0.
28 34 23 [Issue 1] 1348 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (ii) Melting point: Not less than 163C and not more than 170C, on a dried specimen.
(iii) Identification (a) Dissolve about 150 mg in 10 ml of water, and add 15 ml of trinitrophenol: a yellow precipitate is formed.
(b) Dissolve about 100 mg in 10 mL of water, and add 20 mL of 2N sulphuric acid and 15 mL of ammonium reineckate (shake about 500 mg of ammonium reineckate with 20 mL of water frequently during 1 hour, and filter.
Use within 2 days).
Mix, filter through a sintered-glass crucible using gentle suction, and wash thoroughly with water.
Remove as much water as possible with suction, and then dry in an oven at 105C for 1 hour: the denatonium reineckate so obtained melts at about 170C.
(iv) Assay.
Contains not less than 99 per cent by weight benzyldiethyl [(2,6- xylylcarbamoyl) methyl] ammonium benzoate when assayed by the following method: Dissolve about 900 mg of denatonium benzoate, previously dried and accurately weighed, in 50 ml of glacial acetic acid, add 1 drop of crystal violet (dissolve 100 mg of crystal violet in 10 mL of glacial acetic acid), and titrate with 0.1N perchloric acid to a green end-point.
Perform a blank determination, and make any necessary correction.
Each mL of 0.1N perchloric acid is equivalent to 44.66 mg of denatonium benzoate, CHN0.
28 34 239.
Crude Pyridine (i) Crude pyridine must consist of pyridine bases and must not be more deeply coloured than a mixture of 2 millilitres of 0.05 molar iodine with one litre of water.
(ii) It must mix readily and completely with alcohol of a strength of not less than 95 per cent alcohol by volume and must give a clear or only slightly opalescent solution when mixed with twice its volume of water.
(iii) 10 millilitres of a1 per cent solution in water must produce immediately a distinct crystalline precipitate on vigorous shaking after the addition of 5 millilitres of an aqueous solution of cadmium chloride containing 5 grammes of the anhydrous fused salt in 100 millilitres, and produce an abundant separation of crystals within 10 minutes.
(iv) A white precipitate must be formed when 10 millilitres of a1 per cent solution in water are mixed with 5 millilitres of Nesslers reagent.
(v) 1 millilitre of crude pyridine dissolved in 10 millilitres of distilled water must require not less than 9.5 millilitres of 0.5 molar sulphuric acid for neutralisation using screened methyl orange as an indicator.
(vi) 100 millilitres distilled in accordance with determination of distillation characteristics of volatile organic liquids (IP 195/98(2004)) (BS 2000-195:1998) must give a distillate of at least 50 millilitres at a temperature of 140C and of 90 millilitres at 160C.
10.
Kerosene petroleum oil Kerosene petroleum oil (mineral naphtha) must be of a specific gravity of not less than 0.800 at a temperature of 15.5C and must possess the characteristic odour and taste of commercial paraffin oil used for burning purposes.
11.
Methyl violet (Crystal violet) dye (Colour Index No.
42555) (i) Methyl violet dye (methylrosaniline chloride, CHN Cl) must be in the form of 25 30 3 small crystals readily and completely soluble in alcohol of strength of not less than 95 per cent alcohol by volume.
(ii) Identification test.
Sprinkle about 1 mg of sample on 1 ml of sulphuric acid; it dissolves in the acid with an orange or brown-red colour.
When this solution is diluted cautiously with water, the colour changes to brown, then to green, and finally to blue.
1349 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 12.
Methylene blue dye (Colour Index No.
52015) (i) Methylene blue dye shall be dark green powder as assessed by visual inspection, and shall consist essentially of methylthionine chloride, CH CIN S.
I6 18 3 (ii) Identification test.
Mix 10 ml of a0.01% solution with 1 ml of acetic acid and 100 mg of zinc powder and warm; the solution is decolourised.
Filter and expose the filtrate to air; the blue colour returns.
FIFTH SCHEDULE [Rule 38A(3).] GOODS SUBJECT TO PRE-SHIPMENT INSPECTION [L.N.
120/1996, s.
12, L.N.
99/1997, s.
17, L.N.
69/1998, s.
11, L.N.
66/2000, s.
16, L.N.
25/2001, s.
3, L.N.
97/2000, s.
2, L.N.
91/2001, s.
14, L.N.
177/2001, s.
4.] 1.
The following goods shall be subject to pre-shipment inspection irrespective of value (a) used motor vehicles (other than duty free); (b) used tyres; (c) refrigerators, refrigeration equipment and air conditioners; (d) worn or used clothing and footwear; (e) medicaments for human or veterinary use; (f) fertilizers; (g) any goods that the Commissioner may require to be inspected.
2.
Subject to paragraph (1), all goods with af.o.b value exceeding US $5000 shall be subject to pre-shipment inspection.
3.
Notwithstanding the provisions of paragraph 2, the following goods shall be exempt from pre-shipment inspection (a) motor vehicles which are duty free; (b) goods imported by the Government or its authorised agents except where an inspection is requested; (c) goods which are duty free under the First Schedule of the Act; (d) accompanied or unaccompanied personal baggage and household effects imported under the Third Schedule to the Act; (e) goods destined for approved duty free shops; (f) goods destined for approved Export Processing Zones; (g) imported goods which are raw materials to be expended in the manufacture of goods for export under the EPPO; (h) goods destined for approved enterprises manufacturing goods under bond; (i) unset precious stones and precious metals in bullion form; (j) objects of art; (k) explosives and pyrotechnic products imported by the Government; (l) live animals; (m) seeds for sowing and live plants; [Issue 1] 1350 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (n) vegetable plaiting material and other vegetable products specified under chapter 14 of the First Schedule to the Act; (o) gifts by foreign Governments or international organisations to charities and foundations; (p) gifts and supplies imported by accredited Diplomatic and Consular Missions and United Nations Missions for their own use; (q) petroleum products of heading 2709, 2710, 2711, 2713, 2714, 2715; (r) electric current; (s) personal gifts, excluding motor vehicles, sent by foreign residents to their relatives in Kenya for their personal use; (t) parcel post excluding goods not imported for trade; (u) small shipments of af.o.b.
value not exceeding US$10,000 imported vide a licensed courier company; (v) aircraft and aircraft parts; (w) catering stores for use in an aircraft owned and operated by a designated airline; (x) currency notes, coins, travellers cheques and bullion; (y) equipment and parts for the rehabilitation of electricity generation equipment; (z) equipment for power generation for the supply of electricity to the National Grid approved by the Permanent Secretary, Ministry of Energy; (aa) current newspapers (daily, weekly, monthly); (bb) goods destined for official aid-funded projects; (cc) all goods not required to be entered in the Import Declaration Form; (dd) medical and veterinary prescriptions; (ee) any other goods which the Commissioner may determine.
SIXTH SCHEDULE GOODS TO BE ENTERED ON FORM C61 [Rule 38A(3), L.N.
120/1996, s.
12, L.N.
691/1998, s.
12, L.N.
66/2000, s.
17, L.N.
25/2001, s.
3, L.N.
91/2001, s.
15, L.N.
177/2001, s.
4.] All imports require to be entered in the Import Declaration Form except (a) goods destined for approved duty free shops; (b) goods destined for approved Export Processing Zones enterprises; (c) goods destined for approved enterprises manufacturing under bond; (d) ammunition, weapons or implements of war imported by the Government; (e) household and personal effects including motor vehicles, provided such motor vehicles qualify for exemption from duty under items 27 of Part A and 8(3) and 8(4) of Part B of the Third Schedule to the Act; (f) posted parcels, excluding goods imported for trade; (g) gifts or donations, excluding motor vehicles, by foreign residents to their relatives in Kenya for their personal use; (h) samples of no commercial value; (i) gifts and supplies for diplomatic and consular missions and to the United Nations Missions; 1351 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (j) currency notes and coins of current issues imported by the Central Bank of Kenya or by a financial institution with the approval of the Central Bank of Kenya; revenue and excise stamps; (k) aircraft stores for use in an aircraft operated by a designated airline; (l) equipment for rehabilitation of electric generation equipment; (m) equipment for power generation for supply of electricity to the National Grid on approval by the Permanent Secretary, Ministry of Energy; (n) rail locomotives, wagons (86.00 to 86.06) and rail containers (86.09); (o) ships weighing 250 tonnes or more; (p) aircraft and aircraft parts; (q) any other goods which the Commissioner may determine.
SEVENTH SCHEDULE [Rule 234A(1), L.N.
99/1997, s.
18.] 1.
Charitable Organisations 2.
Religious Organisations.
3.
Non-Governmental Organisations.
EIGHTH SCHEDULE [Rule 24, L.N.
6/1999, s.
24, L.N.
63/2003, s.
10.] CONDITIONS TO BE MET BY APPLICANTS FOR A CUSTOMS AGENTS LICENCE (a) Must have a minimum starting capital of Kenya shillings one hundred thousand (KSh.
100,000) evidence of which has to be produced to the satisfaction of the Commissioner.
(b) Must have an office the physical location of which is to be indicated in the licence application form for customs verification purposes.
Any inaccurate information may lead to disqualification or cancellation of a licence.
Any change of location must be notified to the Commissioner within thirty (30) days of such change.
(c) Must be a member of a recognized clearing and forwarding association which should vet the applicant before the applicant is interviewed by customs or renewal of licence.
(d) Must not at any time have been a director of clearing and forwarding company de-registered due to misconduct.
(e) Shall be registered with the Income Tax Department and issued with Personal Indentification Number (PIN).
Must obtain confirmation from the Commissioner of Income Tax that one is up-to-date with Income Tax returns.
(f) Shall be registered with the VAT Department.
Must obtain confirmation from the Commissioner of VAT that one is current with VAT returns.
(g) Must have a bank account particulars of which have to be indicated in the application.
Any change of bank account shall be notified to the Commissioner within thirty (30) days of such change.
[Issue 1] 1352 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (h) Shall present a competent Customs expert for interview.
The expert shall be an employee of the applicant whose duty shall be to deal with the Customs and shall have attained at least a minimum of ordinary level of education and sufficient experience in customs operations as an employee of a clearing and forwarding company or the Customs and Excise Department in the technical division, for a minimum of one year.
The alternative acceptable qualification shall be a certificate of competence from a recognized Clearing and Forwarding Institute with relevant experience in Customs operations for at least one year.
In either of the two alternatives one has to have two referees.
Should the interviewed expert cease to be an employee of the company the replacement shall be allowed to work for a period not exceeding in aggregate 3 months pending the interview.
Interviews shall be held on quarterly basis.
(i) Each director, partner or sole proprietor of a clearing and forwarding company shall provide the following, whichever is applicable (i) Memorandum and articles of association.
(ii) Registration certificate.
(iii) Personal Identification Number.
(iv) Identity Card Number/Passport and copy thereof.
(v) Recent passport size photograph duly certified by a Notary Public or commissioner for oaths.
(vi) Declaration of interest either directly or indirectly in any other clearing and forwarding business.
(vii) Declaration of direct or indirect interest in any other clearing and forwarding company.
(j) Any change in personnel under paragraph (h) and paragraph (i) above shall be notified within thirty (30) days for approval by the Commissioner of Customs and Excise.
(k) Renewal of agents licence shall be subject to demonstration of good performance in the previous year which shall include (i) Having no usually overdue bonds.
(ii) Having no overdue querries or serious offences.
1353 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (UNASSEMBLED MOTOR VEHICLES) REGULATIONS, 1993 [L.N.
363/1993, L.N.
489/1994, L.N.
65/2003.] 1.
These Regulations may be cited as the Customs and Excise (Unassembled Motor Vehicles) Regulations, 1993.
2.
In these Regulations, unless the context otherwise requires, and subject to the principles of the interpretations of the First Schedule to the Customs and Excise Act commercial vehicle means a motor vehicle, other than a motor-car or aF.W.D.
vehicle, with four or more wheels which is used primarily on roads; F.W.D.
vehicle means a motor vehicle, other than a motor car, with power transmittable to at lease two front and two rear wheels which has a load capacity of not more than two tonnes; g.v.w.
means gross vehicle weight specified by the manufacturer as being the maximum design weight capacity of the vehicle incorporating the combined weight of the vehicle, the maximum load, the driver and a tank full of fuel; light commercial vehicle means any commercial vehicle having a load capacity of less than three tonnes; medium or heavy commercial vehicle means a commercial vehicle having a load capacity of three tonnes or more; motor-car means a saloon or a station-wagon or a motor car type and size; load capacity means the officially rated weight of load carrying capacity of a vehicle determined by deducting the tare weight from the g.v.w.
under section 56 of the Traffic Act (Cap.
403) and any rules made under that Act; part means an individual component shaped, fashioned or otherwise manufactured from one piece of metal or other material only and not joined or connected in any way to another component or material; sub-assembly means a component consisting of any two or more parts joined together by any means.
3.
The importation of motor vehicles specified in heading Nos.
87.02, 87.03 and 87.04 in the First Schedule to the Act shall be classified as unassembled only if they are imported in the conditions specified in the First and Second Schedules to these Regulations.
4.
The items specified (a) in the Third Schedule shall not constitute parts or sub-assemblies of the unassembled motor vehicles specified in the First and Second Schedules; (b) in the Fourth Schedule may be excluded as constituting parts or sub- assemblies of the unassembled motor vehicles specified in the First and Second Schedules.
FIRST SCHEDULE PART A GENERAL PROVISIONS (a) Except where otherwise specified, each individual part or sub-assembly shall be imported un-attached to other parts or sub-assemblies.
1355 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (b) Notwithstanding anything to the contrary, brackets and anchor or clinch nuts, clips and similar fasteners may be attached to parts or sub-assemblies which otherwise conform to the provisions of paragraph (a).
(c) Subject to the provisions of this Schedule otherwise being complied with, parts or sub-assemblies which have undergone any of the following manufacturing processes may be allowed (i) the covering of metal with rubber or plastic material; (ii) the bonding of rubber or plastic material to metal and/or glass; (iii) bright metal plating; (iv) imitation wood graining.
(d) Parts of sub-assemblies shall notwithstanding anything to the contrary, be allowed if joined or attached by any of the following processes (i) automatic arch-welding; (ii) flash butt welding; (iii) projection welding; (iv) hydraulic pressure welding; (v) high amp spot-welding; (vi) di-electrical welding; (vii) thermal bonding process; (viii) automatic and/or multi-spot welding.
(e) Parts or sub-assemblies not specifically mentioned in this Schedule may be imported in the condition supplied; provided they are not attached or joined to other parts or sub-assemblies.
PART B SPECIAL PROVISIONS (a) Chassis frame (i) When the frame whether of box, channel, tubular or other construction, is in a form consisting of side, cross, cruciform or other members, each individual member of such frame except where welded or riveted together shall be adrift: Provided that where separate chassis frame components themselves consist of separate members to be welded together, such separate chassis components may be assembled.
(ii) Where the conventional chassis frame is replaced by welded floor components, such as seat risers, floor pans, wheel houses and toe boards instead of side, cross, cruciform or other members, such floor components shall, except where welded or riveted together, be adrift.
(b) Body/chassis panels, stamping and pressing (i) The cowl, scuttle, bulk-head or fire-wall may be assembled, but shall not be surface treated in any way except with a coat of primer or other anti-rust preparation or substance.
The complete cab may be welded together in the condition supplied by the manufacturer.
(ii) The instrument or dashboard panel may be imported with reinforcements attached, but shall be devoid of all instruments and controls.
(iii) The glove box and doors may be in the condition supplied by the manufacturer.
(iv) The windscreen frame may be imported with reinforcements or other attachments but shall be without glass.
[Issue 1] 1356 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (v) Toe and running boards may be imported with reinforcements attached, but shall not be surface-treated in any way except with a coat of primer or other anti-rust preparation or substance.
(vi) Doors may be assembled with all internal fittings in position and may include deadners or anti-drum material but shall be devoid of door locks, window winding mechanisms, glass, trim or upholstery material and shall not be surface-treated in any way except with a coat of primer or anti-rust preparation or substance.
(vii) Door pillars may be assembled and have the metal fittings therefor in position.
(viii) Mudguards or fenders may be imported with holes made therein and reinforcements added, but shall not be surface-treated in any way except with a coat of primer or anti-rust preparation or substance.
(ix) Trunk or boot lids and bonnets or engine covers may be assembled with fitting and deadners or anti-drum material attached, but shall not be surface-treated in any way except with a coat of primer or anti-rust preparation or substance.
(x) Chassis and body panels, pressing and stampings not elsewhere provided for may be imported with holes made therein, and reinforcements added and deadners or anti-drum material attached, but shall not be surface-treated in any way except with a coat of primer or anti-rust preparation or substance.
(xi) Roof panels, pressings or stampings provided they conform to the conditions set forth in paragraph 2(b)(x) may have drip moulding attached thereto.
(c) Engine (i) The engine shall be unattached to any supporting sub-frame or chassis members, but be complete with fan, electrical equipment, manifolds, filters, pumps, clutch and other part of sub-assembly attachments, including any gearbox or final drive unit where such unit is incorporated within the gearbox or engine housing: Provided that the primary differential driveshaft and flange therefor may be fitted to the differential, where applicable.
(ii) The radiator, including the shell and mounting frame may be assembled.
(iii) Exhaust pipe and mufflers may be assembled, but not fitted together unless permanently attached thereto.
(iv) The fuel tank complete with filter housing and cover may be imported in the conditions supplied by the manufacturer.
(d) Controls (i) The steering box may have the shaft column attached, but the steering wheel, gear linkages, if any, and electrical equipment shall be adrift.
(ii) Pedals and linkages may be assembled.
(e) Axle, brake and suspension system (i) The rigid or beam type of front suspension shall have the following parts or sub-assemblies adrift (1) Front axle beam complete with sub-axles, steering arms and braking equipment; (2) springs; (3) shock absorbers; 1357 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (4) radius rods and other suspension linkages; (5) tie rods and other steering linkages; (6) brake pipes and hoses; (7) in the case of a multi-drive vehicle, then driving front axle may be complete with differential, half-shafts, constant velocity joints and braking equipment; (8) in the case of brake shoes contained within a single brake drum being operated by twin slave cylinders, the bridging pipe connecting these two cylinders, may be left in position.
(ii) The combination type of front suspension (axle with torsion bar inserted), may be imported units with brakes, leaf springs torsion bars and hubs, complete.
(iii) The independent type of front suspension shall have the following parts or sub-assemblies adrift (1) suspension frame; (2) stub axles complete with wishbones, constant velocity joints, steering arms and braking equipment; (3) radius rods, anti-roll bars and other suspension linkages; (4) brake pipes and hoses; (5) shock absorbers; (6) springs.
(iv) In the case of Macpherson type front suspension the stub axle may be complete with integral shock absorber and springs.
(v) In the case of brake shoes contained within a single brake drum being operated by twin slave cylinders, the bridging pipe connecting these two cylinders may be left in position.
(vi) The rigid or beam type of rear suspension shall have the following parts or sub-assemblies adrift (1) rear axle complete with differential half-shaft and braking equipment; (2) springs; (3) shock absorbers; (4) radius rods and other similar suspension linkages; (5) brake pipes and hoses.
(vii) The independent type of rear suspension shall have the following parts or sub-assemblies adrift (1) suspension frame; (2) stub axles complete with bearing housing and brake equipment; (3) differential housing complete with differential and primary differential drive shaft; (4) radius rods and other similar suspension linkages; (5) brake cables, linkages, pipes and hoses; (6) propeller shaft; (7) shock absorbers; (8) springs.
(viii) Single pivot and double pivot swing type rear axles, where the half- shafts are enclosed in pivoted axle tubes, may be assembled.
[Issue 1] 1358 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (f) Instruments: Instruments (including the cables) may be clustered but may not be mounted in the instrument panel.
(g) Miscellaneous materials, parts and accessories (i) anti-squeak and anti-drum material may be cut to size; (ii) weatherstrip need not be in the piece; (iii) glass shall be devoid of any attachments; (iv) seat frames may be assembled but not upholstered; (v) upholstery or cushion springs may be loose or in cages; (vi) carpeting, upholstery, headlining, convertible tops vinyl roof coverings may be in the condition supplied by the manufacturer; (vii) the following and other fittings and accessories may be imported in the condition supplied bonnet catch sub-assemblies; bonnet ornaments; radiator grille; window and door handles; window winding mechanism; window support frame; window fasteners; window glass channel; window sash weather strip metal and felt; door arm-rest; door check straps, metal or other material; door pulls and assist cords; arm-rest sub-assemblies including hinges and support or brackets therefor but excluding upholstery; direction indicators; electrical sockets and fittings; cigar and cigarette lighters; clocks; windscreen wipers; horn or hooter; ash trays; robe rails; parcel nets; guiding and lifting adjustable seat; guiding and lifting adjustable seat lever slides and locking devices; safety belts including fittings and anchorages; upholstery wire stiffeners; ventilator window frames and operating mechanism including coal ventilator sub-assemblies; step plate (running board); rubber engine mounting; 1359 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] stone guards and dust shields; ornamental mouldings and monograms including window reveals or garnish moulding to imitate wood; bolts, nails, nuts, rivets, tacks and washers; hinges and locks including hinger arm sub-assemblies; chains and hooks; metal brackets, braces, supports, reinforcements, forgings, castings, anchor plates or nuts; nailing strips with nails inserted; tacking or trim strips; boot cardboard panels.
(viii) Materials not elsewhere provided for shall not be fashioned, cut to shape or otherwise processed.
SECOND SCHEDULE THE FIRST SCHEDULE SHALL APPLY IN ADDITION TO THE FOLLOWING MODIFICATIONS PART A HEAVY AND MEDIUM COMMERCIAL VEHICLES (a) Chassis frame: (i) Welded chassis frames are to be broken down into major sub- assemblies for welding in plant and all cross members and outriggers are to be shipped loose.
(ii) Vivette chassis frames are to be broken down into major sub- assemblies for revetting in plant.
(iii) All cross members and outriggers to be imported loose.
(iv) Bolted chassis frames to be broken down into major sub-assemblies for bolting in plant.
(v) All cross members and outriggers to be shipped loose.
(b) Cabs are to be broken down to the extent that the following major items must be imported as sub-assemblies (i) doors complete; (ii) floor assembly; (iii) roof panel; (iv) bonnet; (v) cab back panel; (vi) wheel larches; (vii) radiator grille; (viii) grilles surround panel; (ix) dash assembly; (x) bulk-head assembly; (xi) door pillars; (xii) door surrounds; [Issue 1] 1360 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] (xiii) windscreen surround; (xiv) bumper valance.
PART B LIGHT COMMERCIAL AND PASSENGER VEHICLES BODY AND CHASSIS (a) Vehicles with mono-construction type bodies may be supplied in sub- assemblies for arc or spot welding in special jigs.
The following sub-assemblies may, however, be imported complete (i) doors; (ii) floor assembly; (iii) roof panel; (iv) bonnet and boot; (v) cab back panel; (vi) wheel larches; (vii) radiator grille; (viii) grilles surround panel; (ix) dash assembly; (x) bulk-head assembly; (xi) door pillars; (xii) door surrounds; (xiii) windscreen surround; (xiv) bumper valance.
(b) Vehicles having a welded chassis frame shall have the chassis frame broken down into major sub-assemblies for welding in plant, but with all cross- members and outriggers shipped loose.
(c) Where stiffners and brackets are required to be welded to panels to prevent panel damage during transit, these sub-assemblies may be imported in this condition.
PART C PICK-UPS AND STATION-WAGONS (a) The panel components for the pick-up body and the rear bodywork of the station-wagon body shall be shipped loose, provided that the following may be shipped as sub-assemblies (i) doors; (ii) bulk-head; (iii) scuttle; (iv) dash assembly: Provided further that in case of constant four-wheel drive vehicles, the body panel may be supplied in sub-assemblies for welding in special jigs in assembly factory.
(b) Where stiffners and brackets are required to be welded to panels to prevent damage during transit these sub-assemblies may be imported in this condition.
(c) The chassis longitudinal members shall be supplied in a welded condition but with the cross members and outriggers supplied loose.
1361 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] THIRD SCHEDULE The following items shall not be allowed as constituting parts or sub-assemblies or unassembled motor vehicles specified in the First and Second Schedules 1.
Oils.
2.
Greases.
3.
Fuels.
4.
Hydraulic Fluid.
5.
Sealers.
6.
Adhesives.
7.
Paint.
8.
Toughened flat glass.
9.
Canvas hoods, covers and screens.
10.
Soft trim upholstery.
11.
Sound deadening material.
12.
Pre-mixed metal pre-treatment chemicals.
13.
Radio and cassette players.
14.
Hydraulic jacks.
15.
Scissor jacks.
16.
Tool kits.
FOURTH SCHEDULE [L.N.
489/1994, s.
2, L.N.
65/2003, s.
2.] The following items shall be allowed as constituting parts or sub-assemblies of the unassembled motor vehicles specified in the First and Second Schedule: Provided that such items are declared and entered for the determination of duties as if they were imported separately from the unassembled motor vehicles 1.
Batteries.
2.
Battery cables.
3.
Brake linings.
4.
Disk brake pads.
5.
Disc pad backing plates.
6.
Engine air filters.
7.
Exhaust pipes and silencers.
8.
Deleted by L.N.
65/2003.
9.
Leaf springs assembly.
10.
Radiators.
11.
Deleted by L.N.
65/2003.
12.
Seat frames.
13.
Shackle pins for leaf springs.
14.
Deleted by L.N.
65/2003.
[Issue 1] 1362 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 15.
Speedometer cables.
16.
Tubes.
17.
Tyres.
18.
U-bolts and U-bolts nuts.
19.
Windscreen, side and rear glass.
20.
Wiring harnesses.
1363 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (REMISSION OF EXCISE DUTY) REGULATIONS, 2005 [L.N.
8/2005, L.N.
46/2005, L.N.
85/2005, L.N.
70/2006.] 1.
These Regulations may be cited as the Customs and Excise (Remission) Regulations, 2005.
2.
The Minister may, upon application by a manufacturer, grant remission of excise duty in respect of the goods listed in the first column of the Schedule hereto to the extent shown in the third column of that Schedule.
3.
A manufacturer applying for remission shall comply with the following conditions (a) have an excise licence valid for a period of not less than three years immediately preceding the application; (b) not have any outstanding tax liability; (c) have a minimum monthly yield of excise duty of not less than the amount specified in the fourth column of the Schedule; (d) pack the products in the manner specified in the second column of the Schedule; (e) sell the product at a price not exceeding the limits prescribed in the fifth column of the Schedule; and (f) comply with such other conditions as the Commissioner may prescribe.
4.
Subject to all other provisions relating to returns under this Act, a manufacturer granted remission under paragraph 2 shall submit a detailed return of quantities of the product manufactured and sold at such intervals as the Commissioner may require.
SCHEDULE [Regulation 2, L.N.
46/2005, L.N.
85/2005, L.N.
70/2006.] 1ST 2ND 3RD 4TH 5TH Goods Packing Level of remission Minimum yield of Maximum retail excise duty per selling price month Beer not made Pressurized 100% K.Sh.
17 million KSh.
70 per litre from malt cylindrical per month containers of a capacity of not less than 30 litres 1365 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (PETROLEUM OILS) (EXCISE) REGULATIONS, 2005 [L.N.
47/2005, L.N.
102/2005, L.N.
43/2006, L.N.
55/2011.] [Date of commencement: 8th June, 2005.] 1.
These Regulations may be cited as the Customs and Excise (Petroleum Oils) (Excise) Regulations, 2005.
2.
For the purposes of these Regulations, petroleum oils means the goods classified under Tariff Number 2710 in Chapter 27 of the East African Community Customs Union Common External Tariff, as set out in Annex 1 to the Protocol on the Establishment of the East African Community Customs Union (No.
8 of 2004).
3.
Excise duty on petroleum oils shall become due and payable at the time of importation or at the time of release by the customs from the Kenya Petroleum Refineries Limited.
4.
Any person importing petroleum oils shall notify the proper officer of his intention to pump such oils by submitting the duly completed prescribed Form P1 set out in the Schedule, accompanied by a copy of (a) the manifest of the ship carrying the oils; (b) the bill of lading; and (c) such other shipping documents as the Commissioner may direct.
5.
The proper officer shall ascertain the quantity of petroleum oils in the ship prior to permitting the pumping of the oils.
6.
Petroleum oils may only be pumped into specified tanks as indicated in the notice of intention given under rule 4.
7.
The importer shall, upon completion of pumping under regulation 6, notify the proper officer of the quantity of petroleum oils pumped by submitting to the proper officer, a notice in Form P2 in the Schedule.
8.
(1) Where petroleum oils are imported through the Kipevu Oil Storage Facility each importer shall upon determination of ownership and assessment of tax liability pay the taxes and levies due on his proportion of such oils upon release thereof by the customs: Provided that no taxes or levies on petroleum oils imported under this subparagraph shall remain unpaid for more than ten (10) days from the date of entry.
(2) Where refined petroleum oils are released by the customs from the premises of Kenya Petroleum Oil Refineries Limited, all the taxes and levies thereon shall be paid by the respective importers upon such release: Provided that no tax shall remain unpaid for more than ten (10) days after petroleum oils are transferred to the owners by the Kenya Petroleum Oil Refineries Limited.
[L.N.
102/2005, s.
3, L.N.
43/2006, s.
2, L.N.
55/2011, s.
2.] 9.
(1) Where the petroleum oils are entered for transit, the importer shall furnish the proper officer with (a) evidence that such oils were ordered for by a person in a foreign country; and (b) a transit bond in the form of a duly executed guarantee equal to the amount of the taxes and import declaration fee payable on the petroleum oils.
1367 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] (2) Petroleum oils imported for transit shall be exported within a period of thirty (30) days from the date of importation: Provided that the Commissioner may, upon request by an importer (i) extend the period by fifteen days, where he deems it appropriate to do so; and (ii) with the approval of the Minister, extend the period specified under paragraph (a) herein by such further period as may be appropriate in the circumstances.
(3) Duty shall be payable by the importer on any petroleum oils not exported in accordance with subregulation (2).
(4) Petroleum oils entered for transit shall be transported from Mombasa (a) by rail; or (b) by pipeline, in which case the export thereof shall be done from Kisumu or Eldoret.
[L.N.
102/2005, s.
4.] 10.
The importer shall, except in cases where subparagraphs (a) or (b) of the proviso to paragraph 9(2) apply, within thirty (30) days from the date the petroleum oils were entered for transit, account for such oils by furnishing the office where the entry was made with (a) documentary evidence of exportation; and (b) an application for cancellation of the transit bond.
[L.N.
102/2005, s.
5.] 11.
Where the proper officer is satisfied that the petroleum oils have been exported, he shall cancel the bond and notify the importer accordingly.
12.
Where an importer fails to furnish satisfactory evidence of exportation in accordance with regulation 10, the proper officer shall by notice in writing require the guarantor to remit the full amount of the transit bond to the Commissioner within the period specified in the notice.
13.
A guarantor who fails to remit the full amount of the bond when required to do so by the Commissioner shall be guilty of an offence and (a) liable to a fine equal to two times the amount of duty outstanding; and (b) shall not be allowed to conduct any business with the customs.
14.
(1) An importer who fails to account for petroleum oils entered for transit in accordance with regulation 10 shall be guilty of an offence and liable to a fine not exceeding three times the duty payable on the petroleum oils entered for transit; or imprisonment for a period not exceeding three years, or both.
(2) A person convicted of an offence under this regulation shall not be allowed to conduct any business with the customs.
15.
The petroleum oils warehoused at the time of the coming into operation of this notice shall be released as follows (a) 25% on or before the 15th August, 2005; (b) 50% on or before the 31st August, 2005; (c) 75% on or before the 15th September, 2005; and (d) 100% on or before the 30th September, 2005.
[L.N.
102/2005, s.
6.] [Issue 1] 1368 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 16.
No petroleum oils shall be entered for warehousing after the 31st July, 2005.
16A.
Taxes and levies shall not be payable on the linefill except in situations where the Kenya Pipeline Company Limited notifies the Commissioner that a petroleum company intends to withdraw from participation either by ceasing operations or winding-up business.
[L.N.
102/2005, s.
7.] 16B.
Notwithstanding Regulation 16 (a) petroleum oils may be warehoused at the Kipevu Oil Storage Facility at Kilindini, Mombasa; (b) jet fuel and aviation fuel may be warehoused (i) in the depots of the Kenya Pipeline Company Limited at the Jomo Kenyatta International Airport and the Moi International Airport; or (ii) in Lokichoggio, in duly licensed depots maintained by petroleum companies.
[L.N.
102/2005, s.
7.] 17.
In any dispute relating to taxes on petroleum oils, the aggrieved person shall deposit the amount of duty demanded prior to lodgement of the dispute.
SCHEDULE FORM P1 (r.
4) NOTICE OF INTENTION DISCHARGE OF PETROLEUM PRODUCTS AT.
I/We,.
hereby give notice of my/our intention to receive approximately.
litres/tonnes.
into my reminders.
at.
ex s.s.
commencing at.
a.m/p.m.
on.
(date).
I/We further declare that it is my/our intention to discharge this product as follows Tank No.
.
Inlet Meter Reading.
from.
a.m/p.m.
to Date.
.
Importer Approved.
Proper Officer 1369 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] SCHEDULEcontinued FORM P2 (r.
7) AFTER PUMPING ADVICE REPORT OF PRODUCTS RECEIVED I/We hereby report that the under-mentioned bulk products were received into.
pursuant to my/our Notice of Intention dated.
Final Meter Reading.
Difference.
Total amount in litres.
Date.
.
Importer Confirmed.
Proper Officer [Issue 1] 1370 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (EXCISE DUTY STAMPS) REGULATIONS, 2008 ARRANGEMENT OF REGULATIONS Regulation 1.
Citation.
2.
Goods liable to excise stamps.
3.
Excise stamps.
4.
Price of stamps.
5.
Registration.
6.
A person to apply for stamps.
7.
Appointment of a printer.
8.
Commissioner may require delivery stamps.
9.
Printer to notify Commissioner.
10.
Stamps to be fixed in bonded warehouses.
11.
Manufacturer or importer to keep records.
12.
Commissioner may require records.
13.
Import and manufacturer to submit statement.
14.
Submission of monthly reconciliation.
15.
Commissioner to require payment of duty.
16.
Unavailability of stamps.
17.
Offences and penalty.
18.
Goods to be forfeited.
19.
Exemption.
20.
Commissioner to impose conditions.
21.
Wrapping for packages.
1371 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (EXCISE DUTY STAMPS) REGULATIONS, 2008 [L.N.
84/2008.] 1.
Citation These Regulations may be cited as the Customs and Excise (Excise Duty Stamps) Regulations, 2008.
2.
Goods liable to excise stamps Every package of wines, compounded spirits; and cigarettes manufactured in or imported into Kenya shall have affixed thereon an excise stamp in the manner specified in these Regulations.
3.
Excise stamps Every excise stamp required to be affixed under regulation 2 shall (a) be of such size as the Commissioner may prescribe; (b) be serially numbered; (c) bear ultraviolet working; (d) bear the words Kenya Revenue Authority and the logo thereof; (e) be printed using materials that are water fast scuff resistant; (f) bear any such distinctions as the Commissioner may prescribe to denote the various product classifications and origin of goods; (g) be clearly visible when the package is displayed for sale; and (h) be affixed on the package in such a manner as to become damaged when the package is opened.
4.
Price of stamps The Commissioner shall prescribe the price of the excise stamps.
5.
Registration No person shall import any excisable goods on which an excise stamp should be affixed in accordance with these Regulations, for sale or for distribution free of charge or for any other purpose in Kenya unless that person is registered with the Commissioner.
6.
A person to apply for stamps (1) Any person intending to manufacture or import any excisable goods on which an excise stamp should be affixed in accordance with these Regulations, shall make an application for the supply of excise stamps to the Commissioner in the prescribed form at least sixty (60) days prior to the date of manufacture or importation of the goods.
(2) Where an application under paragraph (1) is approved, the manufacturer or importer shall pay for stamps as prescribed by the Commissioner.
7.
Appointment of a printer (1) The Commissioner shall appoint a suitably qualified person as the printer to print and deliver stamps.
(2) A printer appointed under paragraph (1) shall not print any stamps except upon the request of the Commissioner.
[Issue 1] 1372 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 8.
Commissioner may require delivery stamps The Commissioner may, where necessary, require the printer to deliver excise stamps to a manufacturer, importer or supplier of excisable goods.
9.
Printer to notify Commissioner The printer shall notify the Commissioner of the number and nature of excise stamps supplied to manufacturers, importers and suppliers of excisable goods within seven days of delivery.
10.
Stamps to be fixed in bonded warehouses The stamps may, with prior approval of the Commissioner, be affixed on the packages in a bonded warehouse or a place approved in Kenya.
11.
Manufacturer or importer to keep records A manufacturer or importer shall keep a daily register indicating the usage of the various types of stamps and the record shall be produced on demand by the Commissioner.
12.
Commissioner may require records The Commissioner may require an importer or a manufacturer to furnish him with any record kept by the importer or the manufacturer regarding excise stamps and such record shall be produced forthwith.
13.
Import and manufacturer to submit statement Every importer and manufacturer shall submit to the Commissioner a monthly reconciliation statement in such a manner as the Commissioner may prescribe showing, among other things (a) a summary of the usage of excise stamps issued during the month including the stamps brought forward from the previous month; (b) stamps in stock on the last day of the previous month and brought forward for use during the month; (c) stamps affixed on excisable goods manufactured or imported during the month; (d) stamps spoilt or damaged during the process of affixing and certified as damaged or spoiled by an authorized officer.
14.
Submission of monthly reconciliation The monthly reconciliation shall be submitted on or before the twentieth day of the month succeeding the month in which the excise duty became due and payable, and where the twentieth day falls on a weekend or a public holiday, then the reconciliation shall be submitted on the last working day prior to the twentieth day.
15.
Commissioner to require payment of duty The Commissioner may require an importer or manufacturer to pay duty in respect of stamps in excess of one per centum of the total issued and are not accounted for to his satisfaction.
16.
Unavailability of stamps In the event of the unavailability of stamps for any reason, the Commissioner may, with the prior approval of the Minister, allow manufacturers and importers upon prior payment of all duties, to sell or import excisable goods without excise stamps.
1373 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] 17.
Offences and penalty Any person who (a) imports any excisable goods on which an excise stamp should be affixed without being registered with the Commissioner under these Regulations; (b) fails to maintain such monthly excise stamp register or record as the Commissioner may prescribe; (c) fails to affix an excise stamp on the package of excisable goods in such secure manner as the Commissioner may prescribe; (d) prints over or defaces an excise stamp fixed on a package; (e) knowingly submits a return that is incorrect; (f) fails to furnish any information that the Commissioner may require; (g) is in possession of excisable goods on which the excise stamps, have not been affixed and which are not destined for export; (h) attempts to acquire or acquires an excise stamp without prior authority from the Commissioner; or (i) prints, makes or in any way creates an excise stamp without the authority of the Commissioner, commits an offence and is liable, on conviction, to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years or both.
18.
Goods to be forfeited Any excisable goods which are the subject of an offence under these Regulations shall be forfeited and be disposed off in the manner that the Commissioner considers fit.
19.
Exemption Excisable goods manufactured for export or delivered free of duty shall be exempted from the requirement of excise stamps.
20.
Commissioner to impose conditions Notwithstanding any provisions of these regulations, the Commissioner may impose conditions or requirements for the effective accounting of excise stamps and duties in relating to them.
21.
Wrapping for packages The material wrapping the package for wholesale purposes shall have printed thereon the words (a) FOR EXPORT ONLY, if the excisable goods are for export; (b) FOR USE IN KENYA, if the excisable goods are for sale in Kenya; or (c) DUTY FREE, if the excisable goods are for sale to Duty-free shops, Navy, Army, Airforce Institute (NAAFI), Armed Forces Canteen Organization (AFCO) or diplomatic shops.
[Issue 1] 1374 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] GUIDELINES ON SPECIFICATIONS FOR MEASUREMENT DEVICES [L.N.
69/2011.] IT IS notified for information of the general public that pursuant to section 95(4) of the Customs and Excise Act, the Commissioner-General makes the guidelines in the schedule hereto to apply in relation to the minimum specifications for production measurement devices to be installed by all excise licensees engaged in the production measurement devices to be installed by all excise licensees engaged in the production of spirits or spirituous beverages.
SCHEDULE 1.
Each measurement device shall (a) measure individual and cumulative volumetric flows in litres to an accuracy of 3% of the measured value; (b) have a cumulative totalizer with a roll back counter; (c) have a capability for electronic data transmission and support remote communication; (d) be tamper proof; and (e) conform to the requirements of the Kenya Bureau of Standards for alcohol and alcoholic beverages.
2.
Installation of the measurement device shall be carried out in strict compliance with the requirements to be provided by the Kenya Revenue Authority upon inspection of the manufacturing plant.
3.
The measuring device shall be installed within six months of the publication of this notice.
1375 [Issue 1] [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DETERMINATION OF RETAIL SELLING PRICE) REGULATIONS, 2012 ARRANGEMENT OF REGULATIONS Regulation 1.
Citation.
2.
Interpretation.
3.
Retail price inclusive of taxes.
4.
Determination of retail selling price for locally manufactured goods.
5.
etail selling price for powdered beer.
6.
ate payment penalties and interest.
7.
equest for formation.
8.
ffence and penalty.
1377 [Issue 1] CAP.
472 Customs and Excise [Subsidiary] CUSTOMS AND EXCISE (DETERMINATION OF RETAIL SELLING PRICE) REGULATIONS, 2012 [L.N.
51/2012.] 1.
Citation 1.
These Regulations may be cited as the Customs and Excise (Determination of Retail Selling Price) Regulations, 2012.
2.
Interpretation In these Regulations, unless the context otherwise requires "retail selling price" means the average retail selling price, determined in accordance with these regulations, for the purposes of levying ad valorem excise duty 3.
Retail price inclusive of taxes For the purpose of these regulations, the retail selling price shall be the price inclusive of taxes.
4.
Determination of retail selling price for locally manufactured goods (1) The Commissioner shall, for the purpose of levying ad valorem excise duty on goods on which excise duty is chargeable on the basis of the retail selling price as specified in the Fifth Schedule to the Act, determine and publish in the Gazette, the retail selling price for the goods on quarterly basis.
(2) In order to determine the retail selling price of goods referred to in paragraph (1), the Commissioner shall sample the price of the products on which the ad valorem excise duty is chargeable, or the basis of retail selling price, from the retail outlets through which, the goods are most commonly sold and determine the average retail selling price.
(3) Where the goods are sold directly by the manufacturer to the consumer, the retail selling price shall be the price payable by the consumer in a transaction between independent persons dealing a arm's length.
(4) Where the goods have not been previously sold in the market, the Commissioner may require the manufacturer to declare the maximum retail selling price at which the goods are expected to be sold.
(5) Where a manufacturer who is required to make a declaration under paragraph (4) delivers any goods to the market without declaring the retail selling price of such goods, the retail selling price of such goods shall be determined as follows- (a) where the manufacturer had removed similar goods from the excise stock room, within a period of one month, the retail selling price of the similar goods shall be deemed to be the retail selling price of the goods; or (b) where the retail selling price cannot be determined in accordance with subparagraph (a), the retail selling price of similar goods determined in accordance with paragraph 2 shall be deemed to be the retail selling price.
Provided that the highest retail selling price determined, under sub-paragraph (a) or sub-paragraph (b), shall be deemed to be the retail selling price of such goods.
(6) Notwithstanding paragraph (4), where the declared retail selling price is significantly lower than the retail selling price at which the product is sold in the market, then the retail selling price at which the product is sold shall be deemed to be the declared retail selling price.
[Issue 1] 1378 [Rev.
2012] CAP.
472 Customs and Excise [Subsidiary] 5.
Retail selling price for powdered beer The retail selling price of powdered beer shall be the price of the beverage, ready for use, sold in a transaction between independent persons dealing at arm's length.
6.
Late payment penalties and interest Where additional assessment has arisen as a result of a change in the retail selling price in accordance with paragraph 4(5), late payment penalties and interest shall apply in accordance with provisions of the Act.
7.
Request for formation For the purposes of determining the retail selling price, the Commissioner may require a manufacturer or any other person to submit any information relating to the manufacturing and pricing of the goods.
8.
Offence and penalty Any person who fails to make a declaration or provide information required under these regulations commits an offence and shall be liable on conviction to a fine not exceeding one million five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both.
1379 [Issue 1].
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