| Icelandic Customs Tariff heading No | Description | Rate of duty — % |
|---|
| 25.01 | Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water: | |
| 01 | Common salt (rock salt, sea salt and table salt) in retail packings of 5 kg or less | 5 |
| 09 | | 1 Ikr |
| 25.02.00 | Unroasted iron pyrites | 10 |
| 25.03.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 10 |
| 25.04.00 | Natural graphite | 20 |
| 25.05.00 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No 26.01 | 15 |
| 25.06.00 | Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing | 20 |
| 25.07.00 | Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No 68.07; mullite; chamotte and dinas earths | 15 |
| 25.08.00 | Chalk | 20 |
| 25.09.00 | Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides | 20 |
| 25.10 | Natural calcium phosphates, natural aluminium calcium phosphates, apatite and phosphatic chalk: | |
| 09 | Other | 20 |
| 25.11.00 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide | 20 |
| 25.12 | Infusorial earths, siliceous fossil meals and similar siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less: | |
| 09 | Other | 20 |
| 25.13.00 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | 20 |
| 25.14.00 | Slate, including slate not further worked than roughly split, roughly squared or squared by sawing | 20 |
| 25.15.00 | Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing | 20 |
| 25.16.00 | Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing | 20 |
| 25.17.00 | Pebbles and crushed or broken stone (whether or not heat-treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat-treated; granules and chippings (whether or not heat-treated) and powder of stones falling within heading No 25.15 or 25.16 | 20 |
| 25.18.00 | Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite) | 20 |
| 25.19.00 | Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide | 20 |
| 25.20 | Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry: | |
| 01 | Gypsum, unworked, whether or not ground | 10 |
| 09 | Other | 20 |
| 25.21 | Limestone flux and calacareous stone, commonly used for the manufacture of lime or cement: | |
| 09 | Other | 20 |
| 25.22.00 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide | 20 |
| 25.24.00 | Asbestos | 20 |
| 25.25.00 | Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks, or similar forms, not worked after moulding; jet | 20 |
| 25.26.00 | Mica, including splittings; mica waste | 20 |
| 25.27.00 | Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc | 20 |
| 25.28.00 | Natural cryolite and natural chiolite | 20 |
| 25.29.00 | Natural arsenic sulphides | 20 |
| 25.30.00 | Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than 85 per cent of H3 BO3 calculated on the dry weight | 20 |
| 25.31.00 | Felspar, leucite, nepheline and nepheline syenite; fluorspar | 20 |
| 25.32.00 | Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery | 20 |
| 26.01 | Metallic ores and concentrates and roasted iron pyrites: | |
| 81 | Iron ore and concentrates (except roasted iron pyrites) | 10 |
| 82 | Roasted iron pyrites | 10 |
| 83 | Copper ore and concentrates | 10 |
| 84 | Nickel ore and concentrates | 10 |
| 85 | Bauxite and concentrates | 10 |
| 86 | Lead ore and concentrates | 10 |
| 87 | Zinc ore and concentrates | 10 |
| 88 | Tin ore and concentrates | 10 |
| 89 | Manganese ore and concentrates | 10 |
| 91 | Chromium ore and concentrates | 10 |
| 92 | Tungsten ore and concentrates | 10 |
| 93 | Ores and concentrates of titanium, vanadium, molybdenum, tantalum and zirconium | 10 |
| 94 | Base metal ores and concentrates (other than those falling within No 26.01.81 to 26.01.93 and No 26.01.96) | 10 |
| 95 | Ores and concentrates of silver, platinum and other metals of the platinum group | 10 |
| 96 | Ores and concentrates of uranium and thorium | 10 |
| 91 | Gold ore | 10 |
| 26.02.00 | Slag, dross, scalings and similar waste from the manufacture of iron or steel | 10 |
| 26.03.00 | Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds | 10 |
| 26.04.00 | Other slag and ash, including kelp | 10 |
| 27.01 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal: | |
| 10 | | 2 Ikr |
| 20 | | Coal briquettes and other solid fuels manufactured from coal | 1 000 kg | | 2 Ikr |
| 27.02.00 | | Lignite, whether or not agglomerated | 1 000 kg | | 2 Ikr |
| 27.03.00 | | Peat (including peat litter), whether or not agglomerated | 1 000 kg | | 2 Ikr |
| 27.04.00 | | Coke and semi-coke of coal, of lignite or of peat | 1 000 kg | | 2 Ikr |
| 27.05.00 | | 2 Ikr |
| 27.06 | Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products: | |
| 01 | Net tar and the like for the manufacture of nets, subject to compliance with definition and decision of the Ministry of Finance | 2 |
| 09 | Other | 20 |
| 27.07.00 | Oils and other products of the distillation of high temperature coal tar; other oils and products as defined in Note 2 to this Chapter | 15 |
| 27.08 | Pitch and pitch coke, obtained from coal tar or from other mineral tars: | |
| 10 | Pitch | 20 |
| 20 | Pitch coke | 20 |
| 27.09.00 | | Petroleum oils and oils obtained from bituminous minerals, crude | 100 kg | | 35 au. |
| 27.10 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 per cent by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: | |
| 10 | | Partly refined petroleum, including topped crudes | 100 kg | | 35 au. |
| Motor spirit: | |
| 21 | Aircraft motor spirit | 15 |
| 29 | Other motor spirit | 50 |
| 27.10 | Kerosene (including jet fuel) and white spirit: | |
| 31 | Kerosene refined as fuel for lamps | 15 |
| 32 | Jet fuel | 15 |
| 33 | White spirit | 15 |
| 39 | Other | 15 |
| 40 | | 35 au. |
| 50 | | 35 au. |
| 60 | Lubricating oils and greases | 2 |
| Other: | |
| 71 | Impregnating materials for fishing gear | 2 |
| 72 | Rust-preventing materials and rust oil | 20 |
| 79 | Other | 10 |
| 27.11 | Petroleum gases and other gaseous hydrocarbons: | |
| 01 | Gases for use as fuel, and for lamps | 2 |
| 09 | Other | 20 |
| 27.12.00 | Petroleum jelly | 20 |
| 27.13.00 | Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured | 15 |
| 27.14 | Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals: | |
| 10 | Petroleum coke | 20 |
| 20 | Other | 20 |
| 27.15.00 | Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands | 35 |
| 27.16.00 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | 35 |
| 27.17.00 | Electric current | 2 |
| 28.01 | Halogens (fluorine, chlorine, bromine and iodine): | |
| 10 | Chlorine | 18 |
| 20 | Other | 18 |
| 28.02.00 | Sulphur, sublimed or precipitated; colloidal sulphur | 18 |
| 28.03.00 | Carbon, including carbon black, anthracene black, acetylene black and lamp black | 18 |
| 28.04 | Hydrogen, rare gases and other non-metals: | |
| 20 | Nitrogen | 18 |
| 30 | Hydrogen and rare gases | 7 |
| 40 | Other | 18 |
| 28.05 | Alkali, alkaline-earth and rare earth metals; yttrium and scandium; mercury: | |
| 10 | Mercury | 18 |
| 20 | Other | 18 |
| 28.06.00 | Hydrochloric acid and chlorosulphonic acid | 18 |
| 28.07.00 | Sulphur dioxide | 18 |
| 28.08.00 | Sulphuric acid; oleum | 10 |
| 28.09.00 | Nitric acid; sulphonitric acids | 18 |
| 28.10.00 | Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) | 18 |
| 28.11.00 | Arsenic trioxide, arsenic pentoxide and acids of arsenic | 18 |
| 28.12.00 | Boric oxide and boric acid | 18 |
| 28.13 | Other inorganic acids and oxygen compounds of non-metals (excluding water): | |
| 01 | Carbon dioxide | 18 |
| 09 | Other | 18 |
| 28.14.00 | Halides, oxyhalides and other halogen compounds of non-metals | 18 |
| 23.15.00 | Sulphides of non-metals; phosphorus trisulphide | 18 |
| 23.16.00 | Ammonia, anhydrous or in aqueous solution | 18 |
| 23.17 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium: | |
| 10 | Sodium hydroxide (caustic soda) | 10 |
| Other: | |
| 21 | Potassium hydroxide | 10 |
| 29 | Peroxides of sodium or potassium | 18 |
| 28.18.00 | Oxides, hydroxides and peroxides, of strontium, barium or magnesium | 18 |
| 28.19.00 | Zinc oxide and zinc peroxide | 18 |
| 28.20 | Aluminium oxide and hydroxide, artificial corundum: | |
| 10 | Aluminium oxide and hydroxide | 18 |
| 20 | Artificial corundum | 18 |
| 28.21.00 | Chromium oxides and hydroxides | 18 |
| 28.22.00 | Manganese oxides | 18 |
| 28.23.00 | Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 | 18 |
| 28.24.00 | Cobalt oxides and hydroxides | 18 |
| 28.25.00 | Titanium oxides | 15 |
| 28.26.00 | Tin oxides (stannous oxide and stannic oxide) | 18 |
| 28.27.00 | Lead oxides; red lead and orange lead | 18 |
| 28.28.00 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides | 18 |
| 28.29.00 | Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts | 18 |
| 28.30 | Chlorides and oxychlorides: | |
| 01 | Calcium chloride | 10 |
| 09 | Other | 14 |
| 28.31.00 | Chlorites and hypochlorites | 18 |
| 28.32.00 | Chlorates and perchlorates | 18 |
| 28.33.00 | Bromides, oxybromides, bromates and perbromates, and hypobromites | 18 |
| 28.34.00 | Iodides, oxyiodides, iodates and periodates | 18 |
| 28.35.00 | Sulphides; polysulphides | 18 |
| 28.36.00 | Dithionites, including those stabilised with organic substances; sulphoxylates | 18 |
| 28.37.00 | Sulphites and thiosulphates | 18 |
| 28.38.00 | Sulphates (including alums) and persulphates | 18 |
| 28.39 | Nitrites and nitrates: | |
| 01 | Sodium nitrate | 10 |
| 09 | Other | 18 |
| 28.40.00 | Phosphites, hypophosphites and phosphates | 18 |
| 28.41.00 | Arsenites and arsenates | 18 |
| 28.42 | Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate: | |
| 10 | Sodium carbonate neutral | 10 |
| 20 | Other | 18 |
| 28.43.00 | Cyanides and complex cyanides | 18 |
| 28.44.00 | Fulminates, cyanates and thiocyanates | 18 |
| 28.45.00 | Silicates; commercial sodium and potassium silicates | 18 |
| 28.46.00 | Borates and perborates | 18 |
| 28.47.00 | Salts of metallic acids (for example, chromates, permanganates, stannates) | 18 |
| 28.48.00 | Other salts and peroxysalts of inorganic acids, but not including azides | 18 |
| 28.49.00 | Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined | 18 |
| 28.50.00 | Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds | 18 |
| 28.51.00 | Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No 28.50 | 18 |
| 28.52.00 | Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together | 18 |
| 28.53.00 | Liquid air (whether or not rare gases have been removed); compressed air | 18 |
| 28.54.00 | Hydrogen peroxide (including solid hydrogen peroxide) | 18 |
| 28.55.00 | Phosphides | 18 |
| 28.56 | Carbides (for example, silicon carbide, boron carbide, metallic carbides): | |
| 10 | Calcium carbide | 18 |
| 20 | Other | 18 |
| 28.57.00 | Hydrides, nitrides and azides, silicides and borides | 18 |
| 28.58.00 | Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, except amalgams of precious metals | 18 |
| 29.10 | Hydrocarbons: | |
| 10 | Styrene | 18 |
| Other: | |
| 22 | Aromatic hydrocarbons, other than styrene, subject to compliance with definition and decision of the Ministry of Finance | 15 |
| 29 | Other | 18 |
| 29.02.00 | Halogenated derivatives of hydrocarbons | 18 |
| 29.03.00 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons | 18 |
| 29.04 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 10 | Methanol (methyl alcohol) | 18 |
| Other: | |
| 21 | Ethylene glycol (anti-freeze agent) | 35 |
| 29 | Other | 18 |
| 29.05.00 | Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.06.00 | Phenols and phenol-alcohols | 18 |
| 29.07.00 | Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols | 18 |
| 29.08.00 | Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.09.00 | Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and. their halogenated, sulphonated, nitrated or nitrosated derivatives | 14 |
| 29.10.00 | Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.11 | Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes: | |
| 01 | Formaldehyde and formalin | 10 |
| 09 | Other | 18 |
| 29.12.00 | Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No 29.11 | 18 |
| 29.13.00 | Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.14 | Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 01 | Acetic acid, its salts, esters and anhydrides | 18 |
| 09 | Other | 18 |
| 29.15.00 | Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.16.00 | Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.17.00 | Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.18.00 | Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.19.00 | Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.20.00 | Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.21.00 | Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 18 |
| 29.22.00 | Amine-function compounds | 18 |
| 29.23.00 | Single or complex oxygen-function amino-compounds | 18 |
| 29.24.00 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins | 18 |
| 29.25.00 | Amide-function compounds | 18 |
| 29.26.00 | Imide-function compounds and imine-function compounds | 18 |
| 29.27.00 | Nitrile-function compounds | 18 |
| 29.28.00 | Diazo-, azo- and azoxy-compounds | 18 |
| 29.29.00 | Organic derivatives of hydrazine or of hydroxylamine | 18 |
| 29.30.00 | Compounds with other nitrogen-functions | 18 |
| 29.31.00 | Organo-sulphur compounds | 18 |
| 29.32.00 | Organo-arsenic compounds | 18 |
| 29.33.00 | Organo-mercury compounds | 18 |
| 29.34.00 | Other organo-inorganic compounds | 18 |
| 29.35.00 | Heterocyclic compounds; nucleic acids | 18 |
| 29.36.00 | Sulphonamides | 18 |
| 29.37.00 | Sultones and sultams | 18 |
| 29.38.00 | Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent | 18 |
| 29.39.00 | Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones; other steroids used primarily as hormones | 18 |
| 29.40 | Enzymes: | |
| 01 | Rennet | 10 |
| 09 | Other | 18 |
| 29.41.00 | Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | 18 |
| 29.42.00 | Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | 18 |
| 29.43.00 | Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of headings Nos 29.39, 29.41 and 29.42 | 18 |
| 29.44.00 | Antibiotics | 10 |
| 29.45.00 | Other organic compounds | 18 |
| 30.01.00 | Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included | 15 |
| 30.02.00 | Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products | 15 |
| 30.03 | Medicaments (including veterinary medicaments): | |
| 01 | Medicated sweets | 70 |
| 09 | Other | 15 |
| 30.04.00 | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter | 35 |
| 30.05.00 | Other pharmaceutical goods | 35 |
| 31.05 | Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg: | |
| 02 | Fertilizers in retail packings of 10 kg or less and fertilizers in tablets and similar prepared forms | 40 |
| 32.04 | Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin: | |
| 01 | Catechu and the like for colouring fishing gear | 2 |
| 09 | Other | 15 |
| 32.05.00 | Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo | 15 |
| 32.06.00 | Colour lakes | 15 |
| 32.07.00 | Other colouring matter; inorganic products of a kind used as luminophores | 15 |
| 32.08.00 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes | 15 |
| 32.09 | Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; colouring dyes or other matter in forms or packings of a kind sold by retail: | |
| 02 | Printing foils | 30 |
| 32.10.00 | Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories | 35 |
| 32.13 | Writing ink, printing ink and other inks: | |
| 10 | Printing ink | 10 |
| 20 | Other | 50 |
| 33.01.00 | Essential oils (terpeneless or not); concretes and absolutes; resinoids | 30 |
| 33.02.00 | Terpenic by-products of the deterpenation of essential oils | 30 |
| 33.03.00 | Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration | 30 |
| 33.04 | Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries: | |
| 01 | Taste-improving substances for industrial uses | 20 |
| 02 | Odoriferous substances for industrial uses | 20 |
| 09 | Other | 20 |
| 33.05.00 | Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses | 40 |
| 33.06 | Perfumery, cosmetics and toilet preparations: | |
| 02 | Face powders | 100 |
| 04 | Perfumes | 100 |
| 05 | Preparations for the care of the nails | 100 |
| 06 | Shaving creams | 100 |
| 07 | Preparations for the care of the teeth | 50 |
| 08 | Lipsticks | 100 |
| 09 | Other | 100 |
| 34.03.00 | Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals | 2 |
| 34.04.00 | Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents | 20 |
| 34.05 | Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No 34.04: | |
| 03 | Shoe polishes and leather polishes | 80 |
| 04 | Metal polishes | 20 |
| 09 | Other | 80 |
| 34.07.00 | Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as ‘dental wax’ or as ‘dental impression compounds’, in plates, horseshoe shapes, sticks and similar forms | 35 |
| ex 35.01.00 | Casein glues | 30 |
| 35.02.00 | Albumins, albuminates and other albumin derivatives | 25 |
| 35.03 | Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass: | |
| 09 | Other | 70 |
| 35.04.00 | Peptones and other protein substances and their derivatives; hide powder, whether or not chromed | 25 |
| 35.05.00 | Dextrins and dextrin glues; soluble or roasted starches; starch glues | 25 |
| 36.01.00 | Propellent powders | 18 |
| 36.02.00 | Prepared explosives, other than propellent powders | 35 |
| 36.03.00 | Mining, blasting and safety fuses | 35 |
| 36.04.00 | Percussion and detonating caps; igniters; detonators | 35 |
| 36.06.00 | Matches (excluding Bengal matches) | 100 |
| 36.07.00 | Ferro-cerium and other pyrophoric alloys in all forms | 100 |
| 36.08.00 | Other combustible preparations and products | 80 |
| 37.01 | Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth: | |
| 01 | X-ray films and plates, unexposed | 30 |
| 09 | Other | 35 |
| 37.02 | Film in rolls; sensitized, unexposed, perforated or not: | |
| 01 | X-ray films | 30 |
| 02 | Cinematograph films | 35 |
| 09 | Other | 35 |
| 37.03.00 | Sensitized paper, paperboard and cloth, unexposed or exposed but not developed | 35 |
| 37.04.00 | Sensitized plates and film, exposed but not developed, negative or positive | 35 |
| 37.05 | Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive: | |
| 09 | Other | 35 |
| 37.06.00 | Cinematograph film, exposed and developed, consisting only of sound track, negative or positive | 35 |
| 37.07.00 | Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive 1 kg | 50 Ikr |
| 37.08.00 | Chemical products and flashlight materials, of a kind and in a form suitable for use in photography | 35 |
| 38.01.00 | Artificial graphite; colloidal graphite, other than suspensions in oil | 25 |
| 38.02.00 | Animal black (for example, bone black and ivory black), including spent animal black | 25 |
| 38.03.00 | Activated carbon (decolorizing, depolarizing or adsorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products | 25 |
| 38.04.00 | Ammoniacal gas liquors and spent oxide produced in coal gas purification | 25 |
| 38.05.00 | Tall oil | 25 |
| 38.06.00 | Concentrated sulphite lye | 25 |
| 38.07.00 | Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding ‘pine oils’ not rich in terpineol) | 25 |
| 38.08.00 | Resin and resin acids, and derivatives thereof other than ester gums included in heading No 39.05; rosin spirit and rosin oils | 25 |
| 38.09 | Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No 38.18); wood creosote; wood naphtha; acetone oil: | |
| 01 | Methyl-alcohol, unpurified | 25 |
| 02 | Acetone oil | 25 |
| 09 | Other | 25 |
| 38.10.00 | Vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products | 25 |
| 38.11 | Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers): | |
| 01 | Parasiticide dips, according to further definition and decision of the Ministry of Finance | 20 |
| 02 | Anti-sprouting products and weed-killers; plant health products | 20 |
| 09 | Other | 25 |
| 38.12.00 | Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries | 25 |
| 38.13 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes: | |
| 01 | Soldering and welding materials | 14 |
| 09 | Other | 25 |
| 38.14.00 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils | 25 |
| 38.15.00 | Prepared rubber accelerators | 25 |
| 38.16.00 | Prepared culture media for development of micro-organisms | 25 |
| 38.17.00 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 25 |
| 38.19 | Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: | |
| Chemical products and preparations, other than those of subheading 20: | |
| 11 | Brake fluid and anti-freeze preparations | 35 |
| 12 | Mineral preparations for road-marking | 20 |
| 13 | Products for waterproofing concrete | 35 |
| 14 | Carbons for the manufacture of carbon brushes | 21 |
| 15 | Reagents; fusible ceramic firing testers | 25 |
| 16 | Catalysts for industrial manufacture | 25 |
| 17 | Naphthenes | 25 |
| 19 | Other | 50 |
| 20 | Refractory cements or mortars | 25 |
| 39.01 | Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones): | |
| 01 | Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance | 2 |
| 02 | Unworked solutions, powder, blocks, lumps and waste | 15 |
| 03 | Profile shapes, tubes and monofil | 25 |
| 04 | Plates obviously specially made for the manufacture of soles for shoes | 15 |
| 05 | Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less | 15 |
| 06 | Adhesive tape | 25 |
| 08 | Sheets, foil, plates, casings and the like, not printed, transparent or opaque, of a thickness exceeding 0·4 mm up to and including 1·0 mm | 20 |
| 09 | Other | 30 |
| 39.02 | Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins): | |
| Solutions, emulsions, powder, blocks, lumps and waste: | |
| 77 | Polyethylene | 10 |
| 78 | Polystyrene | 21 |
| 79 | Other | 15 |
| 83 | Profile shapes, tubes and monofil | 25 |
| 84 | Plates indicating that they are specially made for the manufacture of soles for shoes | 15 |
| 85 | Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or inscribed, of a thickness of 0·4 mm or less | 15 |
| 86 | Tapes | 25 |
| 87 | Flooring and floor tiles | 35 |
| 88 | Plates for the manufacture of photoengravings | 7 |
| 92 | Corrugated plates | 15 |
| 99 | Other | 40 |
| 39.03 | Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (for example, collodions, celluloid); vulcanized fibre: | |
| 10 | Vulcanized fibre | 21 |
| Other: | |
| 21 | Binding agents for the manufacture of fishing gear, subject to compliance with further definition and decision of the Ministry of Finance | 2 |
| 22 | Unworked solutions, powder, blocks, lumps and waste | 15 |
| 23 | Profile shapes, tubes and monofil | 25 |
| 24 | Plates obviously specially made for the manufacture of soles for shoes | 15 |
| 25 | Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less | 15 |
| 26 | Adhesive tape | 25 |
| 29 | Other | 30 |
| 39.04 | Hardened proteins (for example, hardened casein and hardened gelatin): | |
| 01 | Unworked solutions, powder, blocks, lumps and waste | 15 |
| 02 | Profile shapes, tubes and monofil | 25 |
| 03 | Sheets, foil, plates, casings and the like, undyed (transparent); unfigured and not printed or marked, of a thickness of 0·4 mm or less | 15 |
| 09 | Other | 30 |
| 39.05 | Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidized rubber, cyclicized rubber): | |
| 01 | Unworked solutions, powder, blocks, lumps and waste | 15 |
| 02 | Profile shapes, tubes and monofil | 25 |
| 03 | Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less | 15 |
| 04 | Adhesive tape | 25 |
| 09 | Other | 30 |
| 39.06 | Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn: | |
| 01 | Unworked solutions, powder, blocks, lumps and waste | 15 |
| 02 | Profile shapes, tubes and monofil | 25 |
| 03 | Sheets, foil, plates, casings and the like, undyed (transparent), unfigured and not printed or marked, of a thickness of 0·4 mm or less | 15 |
| 09 | Other | 30 |
| 39.07 | Articles of materials of the kinds described in headings Nos 39.01 to 39.06: | |
| 34 | Products for nursing and medical purposes | 35 |
| 36 | Milk churns of 10 litres or more | 10 |
| 37 | Fittings, and also pipe and engine gaskets and similar small parts for engines | 25 |
| 38 | Bolts, nuts, washers and the like | 25 |
| 39 | Water press-weight apparatus | 35 |
| 41 | Tanks, tubs and other large containers with other large vessels of over 300 litres cubic capacity | 35 |
| 43 | Lamps, lamp shades and illuminating apparatus | 35 |
| 51 | Articles specially intended for ships, according to definition and decision of the Ministry of Finance | 25 |
| 52 | Tools, not elsewhere specified | 25 |
| 54 | Sanitary articles | 80 |
| 62 | Prefabricated houses and constructions and parts of houses, according to definition and decision of the Ministry of Finance | 40 |
| 63 | Wall plates, cast in a mould | 40 |
| 64 | Watch glasses and watch bracelets | 50 |
| 65 | Glass panes | 50 |
| 66 | Cut artificial bait for hand-line sea fishing | 4 |
| 67 | Milk containers, according to definition and decision of the Ministry of Finance | 20 |
| 71 | Fence posts | 10 |
| 72 | Globes and glasses for navigational lights and buoy lights | 25 |
| 73 | Decorative articles | 100 |
| 74 | Brush bodies made of plastic material | 35 |
| 75 | Studs for marking street crossings | 35 |
| 76 | Handles for bags | 30 |
| 89 | Other | 70 |
| 40.01 | Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanized natural rubber latex; natural rubber, balata, guttapercha and similar natural gums: | |
| 01 | Latex, liquid, in powder or paste, whether or not stabilized | 21 |
| 02 | Plates obviously specially made for the manufacture of soles for shoes | 10 |
| 09 | Other | 21 |
| 40.02 | Synthetic rubber latex; pre-vulcanized synthetic rubber latex; synthetic rubber; factice derived from oils: | |
| 01 | Synthetic latex, liquid or in powder, whether or not stabilized | 21 |
| 09 | Other | 21 |
| 40.03.00 | Reclaimed rubber | 25 |
| 40.04.00 | Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber | 21 |
| 40.05 | Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch: | |
| 01 | For the manufacture of shoes, if obviously specially made for such use | 7 |
| 09 | Other | 21 |
| 40.06.00 | Unvulcanized natural or synthetic rubber, including rubber latex, in other forms or states (for example, rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanized natural or synthetic rubber (for example, coated or impregnated textile thread; rings and discs) | 21 |
| 40.08 | Plates, sheets, strip, rods and profile shapes, of unhardened vulcanized rubber: | |
| 01 | Of sponge rubber for the manufacture of shoes, if obviously specially made for such use | 15 |
| 03 | Floor coverings | 35 |
| 04 | Rods, profile shapes and strip | 25 |
| 09 | Other | 35 |
| 40.09 | Piping and tubing, of unhardened vulcanized rubber: | |
| 01 | Piping and tubing for high-pressure conduits, capable of resisting a pressure of 20 kg per square metre or more | 7 |
| 09 | Other | 25 |
| 40.10.00 | Transmission, conveyor or elevator belts or belting, of vulcanized rubber | 25 |
| 40.11 | Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kind: | |
| 01 | Rubber tyres for automobiles and motor-cycles, new | 40 |
| 02 | Rubber tyres of all types, used | 35 |
| 09 | Other | 40 |
| 40.12.00 | Hygienic and pharmaceutical articles (including teats), of unhardened vulcanized rubber, with or without fittings of hardened rubber | 35 |
| 40.13 | Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanized rubber: | |
| 01 | Diving suits | 20 |
| 03 | X-ray apparel with lead lining | 35 |
| 40.14 | Other articles of unhardened vulcanized rubber: | |
| 01 | Bobbins | 2 |
| 03 | Brush bodies | 35 |
| 04 | Machine packings and condensing strips | 25 |
| 05 | Articles for technical use, rings for preserving tins and handtools | 25 |
| 06 | Sliced artificial bait for handline sea fishing | 4 |
| 07 | Articles specially made for ships | 25 |
| 03 | Doors | 30 |
| 09 | Other | 70 |
| 40.15 | Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber: | |
| 01 | For the manufacture of shoes, if obviously specially made for such use | 15 |
| 09 | Other | 25 |
| 40.16 | Articles of hardened rubber (ebonite and vulcanite): | |
| 01 | Sanitary and hygienic articles | 35 |
| 09 | Other | 70 |
| 41.01 | Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool: | |
| Bovine and equine hides, other than calf skins: | |
| 11 | Bovine hides for use in the manufacture of fishing nets, unworked but salted and/or treated with copper sulphate | 4 |
| 19 | Other | 14 |
| 20 | Calf skins | 14 |
| 30 | Goat and kid-skins | 14 |
| 40 | Sheep and lamb-skins in the wool | 14 |
| 50 | Sheep and lamb-skins without the wool | 14 |
| 60 | Other | 14 |
| 41.02 | Bovine cattle leather (including buffalo leather) and equine leather, except leather falling within heading No 41.06, 41.07 or 41.08: | |
| Other: | |
| 21 | For soles and insoles, if obviously intended for such use | 10 |
| 29 | Other | 14 |
| 41.03.00 | Sheep and lamb-skin leather, except leather falling within heading No 41.06, 41.07 or 41.08 | 14 |
| 41.04.00 | Goat and kid-skin leather, except leather falling within heading No 41.06, 41.07 or 41.08 | 14 |
| 41.05 | Other kinds of leather, except leather falling within heading No 41.06, 41.07 or 41.08: | |
| 01 | Pigskin leather | 14 |
| 09 | Leather, not elsewhere specified (including fish-skin leather) | 14 |
| 41.06.00 | Chamois-dressed leather | 14 |
| 41.07.00 | Parchment-dressed leather | 14 |
| 41.08.00 | Patent leather and imitation patent leather; metallized leather | 14 |
| 41.09.00 | Parings and other waste, of leather or of composition or parchment-dressed leather, not suitable for the manufacture of articles of leather; leather dust, powder and flour | 14 |
| 41.10.00 | Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls | 14 |
| 42.03 | Articles of apparel and clothing accessories, of leather or of composition leather: | |
| 03 | Watch bracelets | 50 |
| 04 | X-ray gloves | 35 |
| 05 | Welders' gloves, protective aprons and sleeves, of leather | 7 |
| 42.05 | Other articles of leather or of composition leather: | |
| 01 | Leather borders for the manufacture of shoes, if such special use is indicated | 10 |
| 02 | Handles for bags | 30 |
| 03 | Articles for medical treatment | 35 |
| 09 | Other | 65 |
| 42.06.00 | Articles made from gut (other than silkworm gut), from gold-beater's skin; from bladders or from tendons | 65 |
| 43.04 | Artificial fur and articles made thereof; | |
| 01 | Artificial fur | 30 |
| 44.01.00 | Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust | 30 |
| 44.02.00 | Wood charcoal (including shell and nut charcoal), agglomerated or not | 30 |
| 44.03 | Wood in the rough, whether or not stripped of its bark or merely roughed down: | |
| 10 | Pulp wood | 25 |
| 20 | Sawlogs and veneer logs, of coniferous species | 25 |
| 30 | Sawlogs and veneer logs, of non-coniferous species | 25 |
| 40 | Pit-props | 25 |
| Other: | |
| 51 | Scaffolding poles and posts for fish-drying purposes subject to compliance with definition and decision of the Ministry of Finance | 2 |
| 52 | Fencing posts | 10 |
| 53 | Telegraph and electric line poles | 25 |
| 59 | Other | 25 |
| 44.04 | Wood, roughly squared or half-squared, but not further manufactured: | |
| 10 | of coniferous species | 25 |
| 20 | Other | 25 |
| 44.05 | Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding 5 mm: | |
| of coniferous species: | |
| 11 | Deck planks of oregon-pine, pitchpine or douglas fir, 3" X 5" or other | 15 |
| 19 | Other | 25 |
| Other: | |
| 21 | of oak | 15 |
| 22 | of beech | 20 |
| 23 | of birch or maple | 20 |
| 24 | of mahogany | 20 |
| 25 | of teak | 20 |
| 29 | other | 20 |
| 44.06.00 | Wood paving blocks | 25 |
| 44.07.00 | Railway or tramway sleepers of wood | 25 |
| 44.09 | Hoopwood; split poles, piles, pickets and stakes of wood, pointed but not sawn lengthwise; chipwood; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids: | |
| 09 | Other | 25 |
| 44.10.00 | Wooden sticks, roughly trimmed but not turned, bent nor otherwise worked, suitable for the manufacture of walking-sticks, whips, golf club shafts, umbrella handles, tool handles or the like | 25 |
| 44.11.00 | Drawn wood; match splints; wooden pegs or pins for footwear | 30 |
| 44.12.00 | Wood wool and wood flour | 25 |
| 44.13 | Wood (including blocks, strips and friezes for parquet or wood-block flooring, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured: | |
| Of coniferous species: | |
| 11 | Deck planks of oregon-pine, pitch-pine or douglas fir, 3" X 5" or over | 15 |
| 19 | Other | 25 |
| 29 | Other | 30 |
| 44.14.00 | Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not exceeding 5 mm; veneer sheets and sheets for plywood, of a thickness not exceeding 5 mm | 18 |
| 44.15.00 | Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry | 30 |
| 44.16.00 | Cellular wood panels, whether or not faced with base metal | 30 |
| 44.17.00 | ‘Improved’ wood, in sheets, blocks or the like. | 30 |
| 44.18 | Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheest, blocks or the like: | |
| 01 | Veneer sheets of a thickness exceeding 15 mm | 20 |
| 09 | Other | 30 |
| 44.22 | Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of wood, other than staves falling within heading No 44.08: | |
| 09 | Other | 25 |
| 44.25 | Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; boot and shoe lasts and trees, of wood: | |
| 02 | Shoemakers' lasts | 7 |
| 09 | Other | 25 |
| 44.26.00 | Spools, cops, bobbins, sewing thread reels and the like, of turned wood | 7 |
| 44.28 | Other articles of wood: | |
| 85 | Steering wheels | 25 |
| 86 | Saddle-trees and horse-collars | 35 |
| 91 | Joiners' benches | 7 |
| 92 | Handles for cupboards and doors | 30 |
| 93 | Wooden pins | 35 |
| 99 | Other | 70 |
| 45.01.00 | Natural cork, unworked, crushed, granulated or ground; waste cork | 21 |
| 45.02.00 | Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut to size for corks or stoppers) | 21 |
| 45.03 | Articles of natural cork: | |
| 01 | Cork floats for fishing nets | 2 |
| 03 | Cork stoppers | 35 |
| 09 | Other | 40 |
| 45.04 | Agglomerated cork (being agglomerated with or without a binding substance) and articles of agglomerated cork: | |
| 01 | Cork articles for shoe manufacture, subject to compliance with further definition and decision of the Ministry of Finance | 21 |
| 02 | Insulating cork | 25 |
| 03 | Machine packings, tubes and the like, of cork | 25 |
| 04 | Cork parquet | 50 |
| 05 | Cork for bottle caps | 35 |
| 09 | Other | 60 |
| 46.01.00 | Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips | 25 |
| 46.02 | Plaiting materials bound together in parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles: | |
| 01 | Mats for packing purposes, subject to compliance with further definition and decision of the Ministry of Finance | 20 |
| 03 | Shades | 90 |
| 09 | Other | 60 |
| 46.03 | Basketwork, wickerwork and other articles of plaiting materials, made directly to shape, articles made up from goods falling within heading No 46.01 or 46.02; articles of loofah: | |
| 02 | Straps for handbags made from plaiting materials | 30 |
| 09 | Other | 100 |
| 47.01 | Pulp derived by mechanical or chemical means from any fibrous vegetable material: | |
| 10 | Mechanical wood pulp | 14 |
| 20 | Pulp other than wood pulp | 14 |
| 30 | Chemical wood pulp, dissolving grades | 14 |
| 40 | Soda wood pulp and sulphate wood pulp, unbleached | 14 |
| 50 | Soda wood pulp and sulphate wood pulp, bleached (other than dissolving grades) | 14 |
| 60 | Sulphite wood pulp, unbleached | 14 |
| 70 | Sulphite wood pulp, bleached (other than dissolving grades) | 14 |
| 80 | Semi-chemical wood pulp | 14 |
| 47.02.00 | Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in paper-making | 14 |
| 48.01 | Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets: | |
| 40 | Cigarette paper | 70 |
| Other: | |
| 53 | Wall and floor paperboard | 21 |
| 48.05.00 | Paper and paperboard, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets | 20 |
| 48.06.00 | Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets | 7 |
| 48.07 | Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets: | |
| 10 | Printing and writing paper | 7 |
| Other: | |
| 85 | Adhesive paper | 7 |
| 86 | Wallpaper | 35 |
| 87 | Insulating board | 30 |
| 92 | Paper board for printing blocks | 7 |
| 93 | Materials for engine gaskets | 25 |
| 94 | Corrugated roofing felt | 15 |
| 99 | Other | 20 |
| 48.08.00 | Filter blocks, slabs and plates, of paper pulp | 25 |
| 48.09 | Building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders: | |
| 01 | Building board of a thickness exceeding 15 mm | 20 |
| 09 | Other | 30 |
| 48.10.00 | Cigarette paper, cut to size, whether or not in the form of booklets or tubes | 70 |
| 48.11.00 | Wallpaper and lincrusta; window transparencies of paper | 35 |
| 48.12.00 | Floor coverings prepared on a base of paper or of paperboard, whether or not cut to size, with or without a coating of linoleum compound | 35 |
| 48.13.00 | Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size, whether or not put up in boxes | 7 |
| 48.14 | Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery: | |
| 01 | Envelopes, unprinted | 30 |
| 02 | Envelopes, printed | 50 |
| 03 | Letter paper in boxes, wallets and the like | 50 |
| 09 | Other | 35 |
| 48.15 | Other paper and paperboard, cut to size or shape: | |
| 01 | Adhesive tape | 4 |
| 02 | Rolls for calculating machines, telegraphs and the like | 35 |
| 03 | Writing paper, stencil paper and drawing paper, unprinted | 7 |
| 05 | Filtering sheets, cut to shape | 25 |
| 05 | Cylinders (containers made from paper) | 25 |
| 09 | Other | 30 |
| 48.20.00 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not Perforated or hardened) | 7 |
| 48.21 | Other articles of paper pulp, paper, paperboard or cellulose wadding: | |
| 01 | Machine packings and similar articles for machines, also dress patterns | 25 |
| 02 | Cards for statistical machines, cards for graphic meters and sheets and rolls for self-recording apparatus | 15 |
| 04 | Serviettes, towels, tablecloths, trays and the like | 70 |
| 05 | Paper for echo sounders | 4 |
| 09 | Other | 70 |
| 50.01.00 | Silkworm cocoons suitable for reeling | 14 |
| 50.02.00 | Raw silk (not thrown) | 14 |
| 50.03.00 | Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags) | 21 |
| 53.08.00 | Yarn of fine animal hair (carded or combed), not put up for retail sale | 20 |
| 54.05 | Woven fabrics of flax or of ramie: | |
| 01 | Canvas and tarpaulin cloth | 15 |
| 55.03 | Cotton waste (including pulled or garnetted rags), not carded or combed: | |
| 01 | Cotton waste (wipings) | 25 |
| 55.06 | Cotton yarn, put up for retail sale: | |
| 01 | Thread | 15 |
| 09 | Other | 15 |
| 55.09 | Other woven fabrics of cotton: | |
| Unbleached, not mercerized: | |
| 11 | Canvas and tarpaulin, weighing over 500 grammes per square metre | 15 |
| 12 | Canvas and tarpaulin, weighing from 300 up to 500 grammes per square metre | 20 |
| Other: | |
| 21 | Canvas and tarpaulin, weighing over 500 grammes per square metre | 15 |
| 22 | Canvas and tarpaulin, weighing from 300 up to 500 grammes per square metre | 20 |
| 56.07 | Woven fabrics of man-made fibres (discontinuous or waste): | |
| of synthetic fibres: | |
| 11 | Canvas and tarpaulin cloth | 15 |
| of regenerated fibres: | |
| 21 | Canvas and tarpaulin cloth | 15 |
| 57.04 | Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes): | |
| Other: | |
| 21 | Furniture stuffing in sheets | 25 |
| 57.07 | Yarn of other vegetable textile fibres; | |
| 02 | Net yarn, subject to compliance with further definition and decision of the Ministry of Finance | 2 |
| 57.08.00 | Paper yarn | 5 |
| 57.09 | Woven fabrics of true hemp: | |
| 01 | Wrapping fabrics | 2 |
| 02 | Canvas and tarpaulin cloth | 15 |
| 03 | Woven fabrics, in one colour and plain, entirely of hemp or hemp mixed with other natural vegetable textile fibre | 20 |
| 09 | Other | 20 |
| 57.10 | Woven fabrics of jute or of other textile bast fibres of heading No 57.03: | |
| 01 | Wrapping fabrics | 2 |
| 02 | Canvas and tarpaulin cloth | 15 |
| 03 | Woven fabrics, in one colour and plain, entirely of jute or jute mixed with other natural vegetable textile fibres | 20 |
| 09 | Other | 20 |
| 57.11.00 | Woven fabrics of other vegetable textile fibres | 20 |
| 57.12.00 | Woven fabrics of paper yarn | 20 |
| 59.01 | Wadding and articles of wadding; textile flock and dust and mill neps: | |
| 09 | Other | 25 |
| 59.02 | Felt and articles of felt, whether or not impregnated or coated: | |
| 01 | Felt | 25 |
| 04 | Roofing-felt | 35 |
| 59.06 | Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics: | |
| 02 | Shoe-laces. | 30 |
| 09 | Other | 35 |
| 59.07 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses: | |
| 01 | Bookbinding cloth, painting canvas, canvas and the like for the manufacture of shoes, coated with gum or amylaceous substances and the like, subject to compliance with further definition and decision of the Ministry of Finance | 15 |
| 59.08 | Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials: | |
| 01 | Tarpaulin cloth | 15 |
| 02 | Bookbinding cloth, subject to compliance with further definition and decision of the Ministry of Finance | 15 |
| 03 | Insulating and wrapping adhesive tape | 25 |
| 59.09 | Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil: | |
| 01 | Tarpaulin cloth | 15 |
| 02 | Insulating tape | 25 |
| 59.10.00 | Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not | 35 |
| 59.11 | Rubberized textile fabrics, other than rubberized knitted or crocheted goods: | |
| 01 | Tarpaulin cloth | 15 |
| 02 | All-overs | 35 |
| 03 | Articles obviously specially made for the manufacture of shoes | 25 |
| 04 | Insulating tape | 25 |
| 09 | Other | 20 |
| 59.12 | Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio backcloths or the like: | |
| 01 | Tarpaulin cloth | 15 |
| 59.13.00 | Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads | 20 |
| 59.14.00 | Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles | 18 |
| 59.15 | Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials: | |
| 01 | Fire hoses | 30 |
| 09 | Other | 35 |
| 59.16.00 | Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material | 25 |
| 59.17.00 | Textile fabrics and textile articles, of a kind commonly used in machinery or plant | 25 |
| 60.05 | Outer garments and other articles, knitted or crocheted, not elastic nor rubberized: | |
| 01 | Meat bags | 2 |
| 62.03 | Sacks and bags, of a kind used for the packing of goods: | |
| 01 | Meat bags of textile materials | 2 |
| 02 | Sacks and bags of jute | 2 |
| 09 | Other | 2 |
| 62.04 | Tarpaulins, sails, awnings, sunblinds, tents and camping goods: | |
| 01 | Tarpaulins and sails | 35 |
| 62.05 | Other made-up textile articles (including dress patterns): | |
| 01 | Shoe-laces | 30 |
| 03 | Safety belts | 20 |
| 04 | Bracelets | 50 |
| 05 | Window pane sealing material | 35 |
| 06 | Wallboarding | 40 |
| 07 | Tanks of a volume of over 300 litres | 35 |
| 08 | Woven tubes for packaging | 35 |
| 63.01.00 | Clothing, clothing accessories, travelling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No 58.01, 58.02 or 58.03), of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk packings | 40 |
| 63.02.00 | Used or new scrap twine, cordage, rope and cables and worn-out articles of twine, cordage, rope or cables | 35 |
| 64.01 | Footwear with outer soles and uppers of rubber or artificial plastic material: | |
| 01 | Sea boots with a low heel (not intended for use over other shoes), subject to compliance with further definition and decision of the Ministry of Finance | 25 |
| 09 | Other | 50 |
| 64.05 | Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal: | |
| 01 | Uppers, except counters and toecaps | 45 |
| 09 | Other | 11 |
| 64.06.00 | Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof | 65 |
| 65.01.00 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt | 30 |
| 65.02.00 | Hat-shapes, plaited or made from plaited or other strips of any material, neither blocked to shape nor with made brims | 30 |
| 65.03.00 | Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No 65.01, whether or not lined or trimmed | 65 |
| 65.04.03 | Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed | 65 |
| 65.05.00 | Hats and other headgear (including hair-nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed | 65 |
| 65.06 | Other headgear, whether or not lined or trimmed: | |
| 01 | Protection helmets | 7 |
| 09 | Other | 65 |
| 65.07.00 | Head-bands, linings, covers, hat foundations, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear | 30 |
| 66.01.00 | Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas) | 45 |
| 66.02.00 | Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like | 25 |
| 66.03.00 | Parts, fittings, trimmings and accessories of articles falling within heading No 66.01 or 66.02 | 25 |
| 67.01.00 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods falling within heading No 05.07 and worked quills and scapes) | 100 |
| 67.02.00 | Artificial flowers, foliage or fruit and parts thereof; articles made of artificial flowers, foliage or fruit | 100 |
| 67.03.00 | Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair prepared for use in making wigs and the like | 70 |
| 67.04.00 | Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair-nets) | 100 |
| 67.05.00 | Fans and hand screens, non-mechanical, of any material; frames and handles therefor and parts of such frames and handles, of any material | 100 |
| 68.03.00 | Worked slate and articles of slate, including articles of agglomerated slate | 35 |
| 68.04.00 | Millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but without frameworks; segments and other finished parts of such stones and wheels, of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery | 7 |
| 68.05.00 | Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives, or of pottery | 7 |
| 68.06.00 | Natural or artificial abrasive powder or grain; on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | 25 |
| 68.08.00 | Articles of asphalt or of similar material (for example, of petroleum bitumen or coal-tar pitch) | 35 |
| 68.09.00 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances | 35 |
| 68.10 | Articles of plastering material: | |
| 01 | For buildings, subject to compliance with further definition and decision of the Ministry of Finance | 35 |
| 09 | Other | 80 |
| 68.11 | Articles of cement (including slag cement), of concrete or of artificial stone (including granulated marble agglomerated with cement), reinforced or not: | |
| 01 | For buildings, subject to compliance with further definition and decision of the Ministry of Finance | 35 |
| 09 | Other | 80 |
| 68.12 | Articles of asbestos-cement, of cellulose fibre-cement or the like: | |
| 01 | For buildings, subject to compliance with further definition and decision of the Ministry of Finance | 35 |
| 02 | Corrugated roofing sheets | 15 |
| 09 | Other | 80 |
| 68.13 | Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than goods falling within heading No 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures: | |
| 01 | Machine packings of fabricated asbestos, or of mixtures: with a basis of asbestos and the like | 25 |
| 09 | Other | 25 |
| 68.14.00 | Friction material (segments, discs, washers, strips, sheets, plates, rolls and the like) of a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials | 25 |
| 68.16 | Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included: | |
| 01 | Household utensils | 100 |
| 03 | Flowerpots for planting (which dissolve in the earth) | 20 |
| 09 | Other | 80 |
| 69.01.00 | Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous fossil meals or of similar siliceous earths (for example kieselguhr, tripolite or diatomite) | 14 |
| 69.02.00 | Refractory bricks, blocks, tiles and similar refractory constructional goods, other than goods falling within heading No 69.01 | 14 |
| 69.03.00 | Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within heading No 69.01 | 14 |
| 69.04.00 | Building bricks (including flooring blocks, support or filler tiles and the like) | 35 |
| 69.05.00 | Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional goods, including architectural ornaments | 35 |
| 69.07.00 | Unglazed setts, flags and paving, hearth and wall tiles | 35 |
| 69.08.00 | Glazed setts, flags and paving, hearth and wall tiles | 35 |
| 69.09.00 | Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind commonly used for the conveyance or packing of goods | 35 |
| 69.10.00 | Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fixtures | 80 |
| 69.11.00 | Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian) | 100 |
| 69.12.00 | Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery | 100 |
| 69.13 | Statuettes and other ornaments, and articles of personal adornment; articles of furniture: | |
| 09 | Other | 100 |
| 69.14.00 | Other articles | 70 |
| 70.01.00 | Waste glass (cullet); glass in the mass (excluding optical glass) | 18 |
| 70.02.00 | Glass of the variety known as ‘enamel’ glass, in the mass, rods and tubes | 18 |
| 70.03.00 | Glass in balls, rods and tubes, unworked (not being optical glass) | 18 |
| 70.04.00 | Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangles | 18 |
| 70.05.00 | Unworked drawn or blown glass (including flashed glass), in rectangles | 18 |
| 70.06.00 | Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles, surface ground or polished, but not further worked | 18 |
| 70.07 | Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge-worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like: | |
| 09 | Other | 50 |
| 70.08.00 | Safety glass consisting of toughened or laminated glass, shaped or not | 50 |
| 70.10 01 | Carboys, bottles, jars, pots, tubular containers and similar containers of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures, of glass: | |
| 01 | Milk bottles | 14 |
| 70.17.00 | Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or calibrated; glass ampoules | 35 |
| 70.18.00 | Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses | 50 |
| 70.19.00 | Glass beads, imitation pearls, imitation precious and semi-precious stones, fragments and chippings, and similar fancy or decorative glass small wares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains (ballotini) | 100 |
| 70.20 | Glass fibre (including wool), yarns, fabrics, and articles made therefrom: | |
| 10 | Yarns | 20 |
| 20 | Fabrics | 30 |
| 30 | Other | 35 |
| 70.21 | Other articles of glass: | |
| 01 | Fishing-net floats | 2 |
| 09 | Other | 70 |
| 71.01.00 | Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung for convenience of transport) | 20 |
| 71.02 | Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport): | |
| 10 | Industrial diamonds | 20 |
| 20 | Diamonds other than industrial diamonds | 20 |
| 30 | Other | 20 |
| 71.03.00 | Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) | 20 |
| 71.04.00 | Dust and powder of natural or synthetic precious or semi-precious stones | 20 |
| 71.05.00 | Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured | 20 |
| 71.06.00 | Rolled silver, unworked or semi-manufactured | 20 |
| 71.07 | Gold, including platinum-plated gold, unwrought or semi-manufactured: | |
| 10 | Gold bullion | 20 |
| 20 | Other | 20 |
| 71.08.00 | Rolled gold on base metal or silver, unworked or semi-manufactured | 20 |
| 71.09.00 | Platinum and other metals of the platinum group, unwrought or semi-manufactured | 20 |
| 71.10.00 | Rolled platinum or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured | 20 |
| 71.11 | Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious metal: | |
| 10 | Of silver or of platinum or of other metals of the platinum group | 20 |
| 20 | Of gold | 20 |
| 71.13 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No 71.12: | |
| 01 | Knives, spoons, forks and the like, of silver or rolled silver | 60 |
| 09 | Other | 60 |
| 71.14 | Other articles of precious metal or rolled precious metal: | |
| 01 | For technical use, subject to compliance with further definition and decision of the Ministry of Finance | 35 |
| 09 | Other | 60 |
| 71.15.00 | Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 60 |
| 73.01 | Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms: | |
| 10 | Spiegeleisen | 2 |
| 20 | Other | 2 |
| 73.02 | Ferro-alloys: | |
| 10 | Ferro-manganese | 2 |
| 20 | Other | 2 |
| 73.03.00 | Waste and scrap metal of iron or steel (ECSC) | 2 |
| 73.04.00 | Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel | 2 |
| 73.05 | Iron or. steel powders; sponge iron or steel: | |
| 10 | Iron or steel powders | 2 |
| 20 | Sponge iron or steel | 2 |
| 73.06 | Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel | |
| 10 | Puddled bars and pilings; blocks, lumps and similar forms | 2 |
| 20 | Ingots | 2 |
| 73.07.00 | Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel | 2 |
| 73.08.00 | Iron or steel coils for re-rolling | 2 |
| 73.09.00 | Universal plates of iron or steel (ECSC) | 2 |
| 73.10 | Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel: | |
| Wire rod: | |
| 11 | Wire rod used in the manufacture of nails, subject to compliance with further definition and decision of the Ministry of Finance | 7 |
| 12 | Reinforcing rods less than 13 centimetres in diameter | 35 |
| 13 | Extruded wire, 6 mm or less in thickness | 25 |
| 19 | Other | 2 |
| 21 | Reinforcing iron for concrete | 35 |
| 23 | Hollow mining drill steel | 25 |
| 29 | Other | 2 |
| 73.11 | Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements: | |
| 10 | Angles, shapes and sections 80 mm or more; sheet piling | 2 |
| 20 | Other | 2 |
| 73.12.00 | Hoop and strip, of iron or steel, hot-rolled or cold-rolled | 2 |
| 73.13 | Sheets and plates, of iron or steel, hot-rolled or cold-rolled: | |
| 10 | Sheets and plates more than 4·74 mm in thickness, other than tinned or corrugated plates and sheets | 2 |
| 20 | Sheets and plates 3—4·74 mm in thickness, other than tinned or corrugated plates and sheets | 2 |
| 30 | Sheets and plates less than 3 mm in thickness, not plated, coated or clad | 2 |
| 40 | Tinned plates and sheets | 0 |
| 51 | Corrugated sheets (roofing sheets) | 15 |
| 59 | Other | 7 |
| 73.14 | Iron or steel wire, whether or not coated, but not insulated: | |
| 01 | Welding wire | 7 |
| 09 | Other | 18 |
| 73.15 | Alloy steel and high-carbon steel in the forms mentioned in headings Nos 73.06 to 73.14: | |
| 61 | Ingots of high-carbon steel | 2 |
| 62 | Ingots of alloy steel | 2 |
| 63 | Blooms, billets, slabs, sheet bars and roughly forged pieces, of high-carbon steel | 2 |
| 64 | Blooms, billets, slabs, sheet bars and roughly forged pieces, of alloy steel | 2 |
| 65 | Coils for re-rolling, of high-carbon steel | 2 |
| 66 | Coils for re-rolling, of alloy steel | 2 |
| 67 | Wire rod of high-carbon steel | 2 |
| 68 | Wire rod of alloy steel | 2 |
| 69 | Bars and rods (excluding wire rod) and hollow mining drill steel, of high-carbon steel | 2 |
| 71 | Bars and rods (excluding wire rod) and hollow mining drill steel, of alloy steel | 2 |
| 72 | Angles, shapes and sections, 80 mm or more, and sheet piling, of high-carbon steel | 2 |
| 73 | Angles, shapes and sections, 80 mm or more, and sheet piling, of alloy steel | 2 |
| 74 | Angles, shapes and sections, less than 80 mm, of high-carbon steel | 2 |
| 75 | Angles, shapes and sections, less than 80 mm, of alloy steel | 2 |
| 76 | Sheets and plates, more than 4·75 mm in thickness, and universal plates, of high-carbon steel | 2 |
| 77 | Sheets and plates, more than 4·75 mm in thickness, and universal plates, of alloy steel | 2 |
| 78 | Sheets and plates, 3 mm or more but more than 4·75 mm in thickness, of high-carbon steel | 2 |
| 79 | Sheets and plates, 3 mm or more but not more than 7·45 mm in thickness, of alloy steel | 2 |
| 81 | Sheets and plates, less than 3 mm in thickness, not plated, coated or clad, of high-carbon steel | 2 |
| 82 | Sheets and plates, less than 3 mm in thickness, not plated, coated or clad, of alloy steel | 2 |
| 83 | Sheets and plates, less than 3 mm in thickness, plated, coated or clad, of high-carbon steel | 2 |
| 84 | Sheets and plates, less than 3 mm in thickness, plated, coated or clad, of alloy steel | 2 |
| 85 | Hoop and strip, of high-carbon steel | 2 |
| 86 | Hoop and strip, of alloy steel | 2 |
| 87 | Wire of high-carbon steel | 2 |
| 88 | Wire of alloy steel | 2 |
| 73.16 | Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for joining or fixing rails: | |
| 10 | Rails | 10 |
| 20 | Other | 10 |
| 73.17.00 | Tubes and pipes, of cast iron | 35 |
| 73.18 | Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits: | |
| 10 | Blanks for tubes and pipes | 25 |
| ‘Seamless’ tubes and pipes: | |
| 21 | Hollow steel axles for manufacturing, according to further definition and decision of the Ministry of Finance | 2 |
| 29 | Other | 35 |
| Other: | |
| 31 | Profile pipes for manufacturing, according to further definition and decision of the Ministry of Finance | 2 |
| 32 | Conduits for electric wiring | 25 |
| 39 | Other | 35 |
| 73.19.00 | High-pressure hydro-electric conduits of steel, whether or not reinforced | 35 |
| 73.20.00 | Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron of steel | 25 |
| 73.21 | Structures and parts of structures (for example, hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: | |
| 01 | Quays and bridges, incomplete or complete, assembled; plates, strips, rods, angles, profiles, tubes and the like, prepared for use in quays and bridges | 35 |
| 73.23 | Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of goods: | |
| 02 | Milk churns of 10 litres or more | 10 |
| 73.24.00 | Containers, of iron or steel, for compressed or liquefied gas | 25 |
| 73.25 | Stranded wire, cables, cordage, ropes, plaited bonds, slings and the like, of iron or steel wire, but excluding insulated electric cables: |
| 01 | Wire ropes of 0·5 cm in diameter or less | 20 |
| 02 | Wire ropes of more than 0·5 cm in diameter | 2 |
| 09 | Other | 35 |
| 73.26.00 | Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel | 15 |
| 73.27 | Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire: | |
| 01 | Reinforcing fabric for concrete | 35 |
| 02 | Fencing (whether or not coated with plastic materials) of wire of 2 mm in thickness or more | 10 |
| 09 | Other | 20 |
| 73.28.00 | Expanded metal, of iron or steel | 14 |
| 73.29 | Chain and parts thereof, of iron or steel: | |
| 01 | Chain of which the cross-sectional dimension of the links is 10 mm or more | 4 |
| 02 | Skid chains or parts thereof, for motor vehicles and other vehicles, of which the cross-sectional dimension of the links is 4—10 mm | 35 |
| 03 | Transmission chains | 25 |
| 09 | Other | 25 |
| 73.30.00 | Anchors and grapnels and parts thereof, of iron or steel | 4 |
| 73.32.00 | Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel | 25 |
| 73.33.00 | Needles for hand sewing (including embroidery), hand carpet needles and hand knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of iron or steel | 50 |
| 73.34.00 | Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins and curling grips, of iron or steel | 50 |
| 73.35.00 | Springs and leaves for springs, of iron or steel | 35 |
| 73.36 | Stoves (including stoves with subsidiary boilers for central heating), ranges, cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners, wash boilers with grates or other heating elements, and similar equipment, of a kind used for domestic purposes, not electrically operated, and parts thereof, of iron or steel: | |
| 01 | Ranges and stoves, burning coal and other solid fuel, and parts thereof | 35 |
| 02 | Ranges and stoves, burning liquid fuel and parts thereof | 35 |
| 03 | Gas stoves, gas ranges, and parts thereof | 35 |
| 09 | Other | 35 |
| 73.38 | Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of iron or steel: | |
| Domestic articles and parts thereof: | |
| 11 | Of stainless steel | 100 |
| 19 | Other | 100 |
| Sanitary ware for indoor use and parts thereof: | |
| 21 | Basins of stainless steel, stamped for the manufacture of sinks, but not manufactured | 50 |
| 23 | Articles for nursing and medical purposes | 35 |
| 29 | Other | 80 |
| 73.39 | Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel: | |
| 01 | Iron and steel wool | 25 |
| 09 | Other | 100 |
| 73.40 | Other articles of iron or steel: | |
| 10 | Iron castings in the rough state | 7 |
| 20 | Steel castings in the rough state | 7 |
| 30 | Steel and iron forgings (including drop forgings) in the rough state | 7 |
| Other: | |
| 43 | Fence posts | 10 |
| 45 | Watch bracelets | 50 |
| 46 | Articles specially for ships, subject to compliance with further definition and decision of the Ministry of Finance | 25 |
| 48 | Ground cable junction boxes and electric-wire junction boxes | 25 |
| 51 | Boiler fire tubes, dished endplates for boilers and other pressure vessels | 7 |
| 59 | Other | 70 |
| 74.01 | Copper matte; unwrought copper (refined or not); copper waste and scrap: | |
| 10 | Copper matte | 4 |
| 20 | Copper waste and scrap | 4 |
| 30 | Unrefined copper | 4 |
| 40 | Refined copper | 4 |
| 74.02.00 | Master alloys | 4 |
| 74.03 | Wrought bars, rods, angles, shapes and sections, of copper; copper wire: | |
| 01 | Bars, rods, angles, shapes and sections | 4 |
| 02 | Wire | 15 |
| 03 | Welding wire | 7 |
| 74.04.00 | Wrought plates, sheets and strip, of copper | 4 |
| 74.05 | Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0·15 mm: | |
| 01 | Foil for radiator tubes and materials for printed circuits | 7 |
| 09 | Other | 25 |
| 74.06.00 | Copper powders and flakes | 4 |
| 74.07 | Tubes and pipes and blanks therefor, of copper; hollow bars of copper: | |
| 01 | Of phosphor-bronze casing metal, not processed | 4 |
| 09 | Other | 25 |
| 74.08.00 | Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper | 25 |
| 74.10.00 | Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables | 35 |
| 74.11.00 | Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire | 20 |
| 74.12.00 | Expanded metal, of copper | 14 |
| 74.13.00 | Chain and parts thereof, of copper | 60 |
| 74.15.00 | Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper | 25 |
| 74.16.00 | Springs, of copper | 25 |
| 74.17.00 | Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper | 70 |
| 74.18 | Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of copper: | |
| 01 | Sanitary ware for indoor use, and parts of such articles | 80 |
| 09 | Other | 100 |
| 74.19 | Other articles of copper: | |
| 01 | Fishing-tackle fasteners, swivels, rings for surround nets and the like for fishing gear, according to further definition and decision of the Ministry of Finance | 2 |
| 02 | Articles specially meant for use on board ship, according to further definition and decision of the Ministry of Finance | 25 |
| 03 | Electric junction boxes | 25 |
| 04 | Articles of copper or copper alloys not further worked than roughly formed | 7 |
| 09 | Other | 70 |
| 75.01 | Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy; unwrought nickel (excluding electroplating anodes); nickel waste and scrap: | |
| 10 | Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy | 4 |
| 20 | Nickel waste and scrap | 4 |
| 30 | Unwrought nickel | 4 |
| 75.02 | Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire: | |
| 01 | Bars and rods, angles, shapes and sections | 4 |
| 02 | Wire | 15 |
| 75.03.00 | Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes | 4 |
| 75.04.00 | Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of nickel | 25 |
| 75.05.00 | Electroplating anodes, of nickel, wrought or unwrought, including those produced by electrolysis | 4 |
| 75.06 | Other articles of nickel: | |
| 02 | Sanitary ware | 80 |
| 03 | Domestic articles | 100 |
| 09 | Other | 70 |
| 76.01 | Unwrought aluminium; aluminium waste and scrap: | |
| 10 | Aluminium waste and scrap | 4 |
| 20 | Unwrought aluminium | 4 |
| 76.02 | Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire: | |
| 01 | Bars, rods, angles, shapes and sections | 4 |
| 02 | Welding wire | 7 |
| 09 | Other | 15 |
| 76.03 | Wrought plates, sheets and strip, of aluminium: | |
| 01 | Corrugated or formed plates for buildings | 15 |
| 76.04 | Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0·20 mm: | |
| 01 | Material for milk-bottle caps | 14 |
| 09 | Other | 25 |
| 76.05.00 | Aluminium powders and flakes | 4 |
| 76.06 | Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium: | |
| 01 | Profile pipes for manufacturing purposes, according to further definition and decision of the Ministry of Finance | 4 |
| 09 | Other | 25 |
| 76.07.00 | Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of aluminium | 25 |
| 76.08.00 | Structures, and parts of structures (for example, hangars, and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium | 40 |
| 76.10 | Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods: | |
| 01 | Milk churns of 10 litres or more | 10 |
| 04 | Collapsible tubes | 25 |
| 76.11.00 | Containers, of aluminium, for compressed or liquefied gas | 25 |
| 76.12.00 | Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire, but excluding insulated electric wires and cables | 35 |
| 76.13 | Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire: | |
| 01 | Reinforcing fabric for concrete | 35 |
| 02 | Wire fencing of a thickness of not less than 2 mm | 20 |
| 09 | Other | 35 |
| 76.14.00 | Expanded metal, of aluminium | 14 |
| 76.15 | Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of aluminium: | |
| 01 | Sanitary ware | 80 |
| 02 | Domestic articles | 100 |
| 76.16 | Other articles of aluminium: | |
| 01 | Net floats | 2 |
| 03 | Nails, tacks, screws and the like | 25 |
| 04 | Articles specially intended for ships, according to further definition and decision of the Ministry of Finance | 25 |
| 06 | Insulating plates | 4 |
| 07 | Electric-wire jointing boxes, and studs for marking streets | 25 |
| 08 | Articles of aluminium not further worked than roughly formed | 7 |
| 09 | Other | 70 |
| 77.01 | Unwrought magnesium; magnesium waste (excluding shavings of uniform size) and scrap: | |
| 10 | Magnesium waste and scrap | 11 |
| 20 | Unwrought magnesium | 11 |
| 77.02.00 | Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium | 25 |
| 77.03.00 | Other articles of magnesium | 35 |
| 77.04.00 | Beryllium, unwrought or wrought, and articles of beryllium | 35 |
| 78.01 | Unwrought lead (including argentiferous lead); lead waste and scrap: | |
| 10 | Lead waste and scrap | 4 |
| 20 | Unwrought lead | 4 |
| 78.02 | Wrought bars, rods, angles, shapes and sections, of lead; lead wire: | |
| 01 | Bars, rods, angles, shapes and sections | 4 |
| 02 | Wire | 15 |
| 78.03.00 | Wrought plates, sheets and strip, of lead | 4 |
| 78.04 | Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1700 grammes per square metre; lead powders and flakes: | |
| 01 | Powders | 4 |
| 09 | Other | 25 |
| 78.05.00 | Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets, flanges and S-bends), of lead | 25 |
| 78.06 | Other articles of lead: | |
| 01 | Sinkers, lead weights for fishing nets and seines and the like for fishing, subject to compliance with further definition and decision of the Ministry of Finance | 2 |
| 02 | Articles specially intended for ships, subject to compliance with further definition and decision of the Ministry of Finance | 25 |
| 03 | Collapsible tubes | 25 |
| 09 | Other | 35 |
| 79.01 | Unwrought zinc; zinc waste and scrap: | |
| 10 | Zinc waste and scrap | 4 |
| 20 | Unwrought zinc | 4 |
| 79.02 | Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire: | |
| 01 | Bars, rods, angles, shapes and sections | 4 |
| 02 | Wire | 7 |
| 79.03 | Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes: | |
| 10 | Zinc dust (blue powder) | 4 |
| 20 | Other | 4 |
| 79.04.00 | Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc | 25 |
| 79.05.00 | Gutters, roof capping, skylight frames, and other fabricated building components, of zinc | 60 |
| 79.06 | Other articles of zinc: | |
| 01 | Nails, tacks, screws and the like | 35 |
| 02 | Sanitary ware | 80 |
| 03 | Domestic articles | 100 |
| 04 | Collapsible tubes | 25 |
| 05 | Anodes | 4 |
| 09 | Other | 35 |
| 80.01 | Unwrought tin; tin waste and scrap: | |
| 10 | Tin waste and scrap | 4 |
| 20 | Unwrought tin | 4 |
| 80.02 | Wrought bars, rods, angles, shapes and sections, of tin; tin wire: | |
| 01 | Bars, rods (including soldering tin) angles, shapes and sections | 4 |
| 02 | Wire | 15 |
| 80.03.00 | Wrought plates, sheets and strip, of tin | 4 |
| 80.04.00 | Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1 kg per square metre; tin powders and flakes | 4 |
| 80.05.00 | Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of tin | 25 |
| 80.06 | Other articles of tin: | |
| 01 | Collapsible tubes | 25 |
| 02 | Domestic articles | 100 |
| 09 | Other | 35 |
| 81.01.00 | Tungsten (wolfram), unwrought or wrought, and articles thereof | 11 |
| 81.02.00 | Molybdenum, unwrought, and articles thereof | 11 |
| 81.03.00 | Tantalum, unwrought or wrought, and articles thereof | 11 |
| 81.04 | Other base metals, unwrought or wrought, and articles thereof; cermets: | |
| 10 | Uranium and thorium | 11 |
| 20 | Other | 11 |
| 82.01 | Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill-hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: | |
| 01 | Scythes and blades therefor | 14 |
| 09 | Other | 25 |
| 82.02.00 | Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades) | 7 |
| 82.03.00 | Hand tools, the following: pliers (including cutting pliers), pincers, tweezers, tinmen's snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and wrenches (but not including tap wrenches); files and rasps | 7 |
| 82.04.00 | Hand tools, including mounted glaziers' diamonds, not falling within any other heading of this Chapter; blowlamps, anvils; vices and clamps, other than accessories for, and parts of, machine tools; portable forges; grinding wheels with frameworks (hand or pedal operated) | 7 |
| 82.05.00 | Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw-driving), including dies for wire drawing, extrusion dies for metal, and rock-drilling bits | 7 |
| 82.06.00 | Knives and cutting blades, for machines or for mechanical appliances | 7 |
| 82.07.00 | Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides (for example, carbides of tungsten, molybdenum or vanadium) | 7 |
| 82.08.00 | Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exeeding 10 kg and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink | 70 |
| 82.09 | Knives with cutting blades, serrated or not (including pruning knives), other than knives falling within heading No 82.06: | |
| 01 | Table knives | 100 |
| 09 | Other | 100 |
| 82.10.00 | Knife blades | 25 |
| 82.11 | Razors and razor blades (including razor-blade blanks, whether or not in strips): | |
| 01 | Razors | 25 |
| 09 | Other | 100 |
| 82.12 | Scissors (including tailors' shears), and blades therefor: | |
| 01 | Sheep shears, herring scissors, and blades therefor | 25 |
| 09 | Other | 70 |
| 82.13 | Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, paper knives); manicure and chiropody sets and appliances (including nail files): | |
| 01 | Knives and combs for wool shearers | 25 |
| 09 | Other | 70 |
| 82.14.00 | Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware | 100 |
| 82.15.00 | Handles of base metal for articles falling within heading No 82.09, 82.13 or 82.14 | 25 |
| 83.01.00 | Locks and padlocks (key, combination or electrically operated), and parts thereof, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts of such frames, of base metal; keys for any of the foregoing articles, of base metal | 30 |
| 83.02.00 | Base-metal fittings and mountings of a kind suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base-metal hat-racks, hat-pegs, brackets and the like | 30 |
| 83.03 | Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of base metal: | |
| 01 | Safety doors, with or without framework, for installation in buildings | 40 |
| 09 | Other | 100 |
| 83.04.00 | Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal, other than office furniture falling within heading No 94.03 | 100 |
| 83.05.00 | Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal | 30 |
| 83.06.00 | Statuettes and other ornaments of a kind used indoors, of base metal | 100 |
| 83.07 | Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except heading No 85.22): | |
| 01 | Buoy lanterns and parts thereof | 11 |
| 02 | Ships' lanterns, oil lamps, gas-lighting apparatus and parts thereof | 25 |
| 03 | Operation lamps | 35 |
| 83.08.00 | Flexible tubing and piping, of base metal | 25 |
| 83.09.00 | Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, eyes, eyelets, and the like of base metal, of a kind commonly used for. clothing, travel goods, handbags, or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal | 10 |
| 83.10.00 | Beads and spangles, of base metal | 50 |
| 83.11.00 | Bells and gongs, non-electric, of base metal, and parts thereof of base metal | 80 |
| 83.13 | Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal: | |
| 01 | Bungs (whether or not threaded) and bung covers, of base metal | 21 |
| 04 | Caps for milk bottles, and lids for “skyr” containers | 14 |
| 09 | Other | 50 |
| 83.15.00 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | 7 |
| 84.01.00 | Steam and other vapour-generating boilers (excluding central-heating hot-water boilers capable also of producing low-pressure steam); superheated water boilers | 18 |
| 84.02.00 | Auxiliary plant for use with boilers of heading No 84.01 (for example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units | 18 |
| 84.03.00 | Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers | 7 |
| 84.04.00 | Steam engines (including mobile engines, but not steam tractors falling within heading No 87.01 or mechanically propelled road rollers) with self-contained boilers | 7 |
| 84.05.00 | Steam and other vapour power units, not incorporating boilers | 7 |
| 84.06 | Internal combustion piston engines: | |
| Other | |
| 21 | Petrol engines and other spark-ignition engines | 25 |
| 23 | Diesel engines and other compression-ignition engines, of less than 300 horsepower | 25 |
| 24 | Parts of engines falling within heading No 84.06 except parts of aircraft engines | 25 |
| 29 | Other | 25 |
| 84.07.00 | Hydraulic engines and motors (including water wheels and water turbines) | 25 |
| 84.08 | Other engines and motors: | |
| Gas turbines other than for aircraft: | |
| 21 | Gas turbines for automobiles | 25 |
| 29 | Other | 25 |
| 31 | Engines and motors for automobiles, not elsewhere specified | 25 |
| 39 | Other | 25 |
| 84.09.00 | Mechanically propelled road rollers | 25 |
| 84.10 | Pumps (including motor pumps and turbo pumps) for liquids; whether or not fitted with measuring devices; liquid elevators of bucket, chain, screw, band and similar kinds: | |
| 01 | Herring pumps, according to further definition and decision of the Ministry of Finance | 4 |
| 09 | Other | 35 |
| 84.11 | Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like: | |
| 02 | Compressors for freezing installations of any size, and air compressor blocks having a working pressure of up to 2 m3 per minute, both without motors | 7 |
| 09 | Other | 35 |
| 84.12.00 | Air-conditioning machines; self-contained, comprising a motor-driven fan and elements, for changing the temperature and humidity of air | 25 |
| 84.13 | Furnace burners for liquid fuel (atomizers), for pulverized solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances: | |
| 01 | Furnace burners for residual fuel oil | 7 |
| 09 | Other | 25 |
| 84.14.00 | Industrial and laboratory furnaces and ovens, non-electric | 7 |
| 84.15 | Refrigerators and refrigerating equipment (electrical and other): | |
| Refrigerators and refrigerating equipment, other than domestic refrigerators: | |
| 11 | Counters and display lockers for shops, and parts thereof | 35 |
| 19 | Parts of refrigerating equipment, not elsewhere specified | 7 |
| 20 | Refrigerators, specialized for domestic use, non-electrical | 80 |
| Refrigerators, specialized for domestic use, electrical: | |
| 31 | Refrigerators | 80 |
| 39 | Parts for refrigerators (but not accessories), according to further definition and decision of the Ministry of Finance | 50 |
| 84.16.00 | Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor | 7 |
| 84.17 | Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vapourizing, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electrical: | |
| Machinery, plant and equipment (other than that falling in subheading 20): | |
| 11 | Evaporators and condensers for refrigerating machinery | 11 |
| 12 | Machinery for the fish and whale industry | 7 |
| 13 | Dairy machinery (except cream separators) | 7 |
| 14 | Coffee heaters and other apparatus of the kind used in restaurants and canteens | 25 |
| 15 | Other equipment of the kind used in restaurants and canteens | 7 |
| 19 | Other | 7 |
| 20 | Domestic instantaneous or storage water heaters, non-electrical | 35 |
| 84.18 | Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases: | |
| 10 | Cream separators | 7 |
| Other: | |
| 21 | Centrifugal clothes driers, mainly for domestic use | 80 |
| 22 | Other centrifugal clothes driers | 35 |
| 23 | Centrifuges for clarifying oils of fish and marine mammals | 7 |
| 24 | Parts (but not accessories) for the machines and equipment of headings Nos 84.18.21 and 84.18.25, according to further definition and decision of the Ministry of Finance | 50 |
| 25 | Air-purifying equipment for use in homes | 80 |
| 29 | Other | 25 |
| 84.19 | Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages; dish-washing machines: | |
| 01 | Dish-washing machines, mainly for domestic use | 80 |
| 02 | Other dish-washing machines | 35 |
| 03 | Parts (but not accessories) for dish-washing machines, according to further definition and decision of the Ministry of Finance | 50 |
| 09 | Other | 7 |
| 84.20.00 | Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight-operated counting and checking machines; weighing machine weights of all kinds | 7 |
| 84.21.00 | Mechanical appliances (whether or not hand operated) for protecting, dispersing or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand-blasting machines and similar jet projecting machines | 7 |
| 84.22 | Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics), not being machinery falling within heading No 84.23: | |
| 01 | Power blocks for fishing vessels, subject to compliance with further definition and decision of the Ministry of Finance | 4 |
| 02 | Winches mainly for vessels, not elsewhere specified | 7 |
| 03 | Cranes | 18 |
| 04 | Goods and passenger lifts | 40 |
| 09 | Other | 35 |
| 84.23 | Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not self-propelled (including snow-plough attachments): | |
| 01 | Excavators and mechanical shovels | 25 |
| 02 | Bulldozers | 25 |
| 03 | Road scrapers | 25 |
| 04 | Loaders for ordinary wheeled tractors, subject to compliance with further definition and decision of the Ministry of Finance | 7 |
| 09 | Other | 25 |
| 84.24 | Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertilizer distributors); lawn and sports ground rollers: | |
| 01 | Ploughs | 7 |
| 02 | Harrows | 7 |
| 03 | Fertilizer distributors and manure spreaders | 7 |
| 09 | Other | 7 |
| 84.25 | Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading No 84.29): | |
| 01 | Lawn mowers (including hand mowers) | 35 |
| 02 | Other mowers | 7 |
| 03 | Diggers for potatoes and other vegetables | 7 |
| 04 | Rakes and tedders | 7 |
| 05 | Sorting machines | 7 |
| 09 | Other | 7 |
| 84.26 | Dairy machinery (including milking machines) | |
| 01 | Milking machines | 7 |
| 02 | Milk-processing machinery | 7 |
| 09 | Other | 7 |
| 84.27.00 | Presses, crushers and other machinery of a kind used in wine-making, cider-making, fruit-juice preparation or the like | 7 |
| 84.28.00 | Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders | 7 |
| 84.29.00 | Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm-type machinery) for the working of cereals or dried leguminous vegetables | 7 |
| 84.30 | Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink industries; bakery, confectionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture or brewing: | |
| 01 | Machinery for the bread and biscuit industries | 7 |
| 02 | Machinery for the chocolate and sugar confectionery industries | 7 |
| 03 | Machinery for the preparation of meat | 7 |
| 04 | Machinery for the beverages industries | 7 |
| 05 | Machinery for cutting and filleting fish, machinery for salting herring, machinery for skinning fish and beheading fish for fish processing | 7 |
| 09 | Other | 7 |
| 84.31.00 | Machinery for making or finishing cellulosic pulp, paper or paperboard | 7 |
| 84.32.00 | Book-binding machinery, including book-sewing machines | 7 |
| 84.33.00 | Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard | 7 |
| 84.34 | Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than machine-tools of heading Nos 84.45, 84.46 or 84.47, for preparing or working printing blocks, plates or cylinders; printing type; impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished): | 7 |
| 01 | Type-setting machines and machines for preparing and working printing blocks, plates, cylinders and the like | 7 |
| 02 | Printing type, matrices and accessories | 7 |
| 03 | Printing blocks, plates cylinders and the like | 7 |
| 04 | Lithographic stones, plates and cylinders, prepared for printing | 7 |
| 09 | Other | 7 |
| 84.35.00 | Other printing machinery; machines for uses ancillary to printing | 7 |
| 84.36.00 | Machines for extruding man-made textiles; machines of a kind used for processing natural or man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines | 7 |
| 84.37 | Weaving machines, knitting machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on such machines, including warping and warp-sizing machines: | |
| 01 | Knitting machines | 7 |
| 09 | Other | 7 |
| 84.38.00 | Auxiliary machinery for use with machines of heading No 84.37 (for example, dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the. present heading or with machines falling within heading No 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-lifters and hosiery needles) | 7 |
| 84.39.00 | Machinery for the manufacture or finishing of felt in the piece or in shapes, including felt-hat making machines and hat-making blocks | 7 |
| 84.40 | Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor: | |
| Machinery and machines, other than those falling in subheading No 84.40.20: | |
| 11 | Clothes-washing machines (including clothes-cleaning machines), except for domestic use | 35 |
| 12 | Ironing machines, mainly for domestic use | 80 |
| 13 | Other ironing machines | 7 |
| 14 | Parts (but not accessories) for machines falling within heading No 84.40.12 | 50 |
| 15 | Finishing machines for yarns and fabrics | 7 |
| Other | |
| 19 | Domnestic washing machines | 25 |
| 21 | Clothes-washing machines | 80 |
| 29 | Parts for same | 50 |
| 84.41 | Sewing machines; furniture specially designed for sewing machines; sewing machine needles: | |
| 01 | Sewing machines for domestic use | 7 |
| 02 | Sewing machines for industrial use | 7 |
| 09 | Other | 7 |
| 84.42.00 | Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including boot and shoe machinery) | 7 |
| 84.43.00 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal foundries | 7 |
| 84.44.00 | Rolling mills and rolls therefor | 7 |
| 84.45.00 | Machine tools for working metal or metal carbides, not being within heading No 84.49 or 84.50 | 7 |
| 84.46.00 | Machine tools for working stone, ceramics, concrete, asbestos-cement and like mineral materials or for working glass in the cold, other than machines falling within heading No 84.49 | 7 |
| 84.47 | Machines tools for working wood, cork, bone, ebonite (vulcanite), hard artificial plastic materials or other hard carving materials, other than machines falling within heading No 84.49: | |
| 01 | Wood-working machines | 7 |
| 09 | Other | 7 |
| 84.48.00 | Accessories and parts suitable for use solely or principally with the machines falling within headings Nos 84.45 to 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine tools; tool holders for any type of tool or machine tool for working in the hand | 7 |
| 84.49.00 | Tools for working in the hand, pneumatic or with self-contained non-electric motor | 7 |
| 84.50.00 | Gas-operated welding, brazing, cutting and surface-tempering appliances | 7 |
| 84.51 | Typewriters, other than typewriters incorporating calculating mechanisms, cheque-writing machines: | |
| 01 | Portable typewriters | 35 |
| 09 | Other | 35 |
| 84.52 | Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device: | |
| 01 | Accounting machines | 35 |
| 02 | Calculating machines | 35 |
| 03 | Cash registers | 35 |
| 09 | Other | 35 |
| 84.53.00 | Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form, and machines for processing such data, not elsewhere specified or included | 7 |
| 84.54 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and stapling machines): | |
| 01 | Addressing machines and duplicating machines | 35 |
| 09 | Other | 35 |
| 84.55 | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of a kind falling within heading No 84.51, 84.52, 84.53 or 84.54: | |
| 01 | For typewriters | 35 |
| 02 | For data-processing machines falling within heading No 84.53 | 7 |
| 09 | Other | 35 |
| 84.56 | Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other mineral substances, in solid (including powder and paste) form; machinery for agglomerating, moulding or shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand: | |
| 01 | Concrete mixers | 25 |
| 09 | Other | 25 |
| 84.57.00 | Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and similar tubes and valves | 7 |
| 84.58.00 | Automatic vending machines (for example, stamp, cigarette, chocolate and food machines), not being games of skill or chance | 40 |
| 84.59 | Machines and mechanical appliances, having individual functions, not falling within any other heading of this Chapter: | |
| 10 | Nuclear reactors | 7 |
| Other: | |
| 21 | For the food industries, not elsewhere specified | 7 |
| 22 | For the chemical industries, not elsewhere specified | 7 |
| 23 | For the iron industry and other metallurgical industries, not elsewhere specified | 7 |
| 24 | For building purposes, not elsewhere specified | 25 |
| 25 | For the plastics industries | 7 |
| 26 | Sanitary ware | 80 |
| 28 | Steering machinery for ships | 4 |
| 29 | Other | 25 |
| 84.60.00 | Moulding boxes for metal foundry; moulds of a type used for metal (other than ingot moulds), for metal carbides, for glass, for mineral materials (for example, ceramic pastes, concrete or cement) or for rubber or artificial plastic materials | 7 |
| 84.61 | Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves: | |
| 01 | Valves of stainless steel | 7 |
| 09 | Other | 35 |
| 84.62.00 | Ball, roller or needle roller bearings | 14 |
| 84.63 | Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings: | |
| 02 | Propeller shafts, propeller shaft pipes, propeller shaft pipe linings, marine gear, complete, and reversible propeller assemblies for ships' engines, if obviously intended for that use | 4 |
| 03 | Bearing housings | 14 |
| 09 | Other | 25 |
| 84.64.00 | Gaskets and similar joints of metal sheeting combined with other material (for example, asbestos, felt and paperboard) or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in composition for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings | 25 |
| 84.65 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this Chapter: | |
| 01 | Ships' screws | 4 |
| 09 | Other | 25 |
| 85.01 | Electrical goods of the following descriptions: generators, motors, converters (rotary or static), transformers, rectifiers and rectifying apparatus, inductors: | |
| 01 | Ballasts | 10 |
| 09 | Other | 35 |
| 85.02.00 | Electromagnets; permanent magnets and articles of special materials for permanent magnets, being blanks of such magnets; electromagnetic and permanent magnet chucks, clamps, vices and similar work holders; electromagnetic clutches and couplings; electromagnetic brakes; electromagnetic lifting heads | 25 |
| 85.03 | Primary cells and primary batteries: | |
| 01 | Mercury batteries for hearing-aid equipment | 15 |
| 09 | Other | 40 |
| 85.04 | Electric accumulators: | |
| 01 | Material for electric accumulators | 10 |
| 85.05.00 | Tools for working in the hand, with self-contained electric motor | 7 |
| 85.06 | Electro-mechanical domestic appliances, with self-contained electric motor: | |
| 01 | Vacuum cleaners | 80 |
| 02 | Food mixers | 80 |
| 03 | Other electric kitchen machines | 80 |
| 04 | Spare parts (but not accessories) for appliances of this heading | 50 |
| 09 | Other | 80 |
| 85.07 | Shavers and hair clippers, with self-contained electric motor: | |
| 01 | Sheep shears | 25 |
| 02 | Shavers with self-contained electric motor | 80 |
| 03 | Spare parts (but not accessories) for electric razors | 50 |
| 04 | Hair clippers and parts thereof | 25 |
| 09 | Other | 80 |
| 85.08.00 | Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs); generators (dynamos and alternators) and cut-outs for use in conjunction with such engines | 35 |
| 85.09.00 | Electrical lighting and signalling equipment and electrical windscreen wipers, defrosters and demisters, for cycles or motor vehicles | 35 |
| 85.10 | Portable electric battery and magneto lamps, other than lamps falling within heading No 85.09: | |
| 01 | Buoy lanterns | 11 |
| 09 | Other | 90 |
| 85.11.00 | Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment; electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting | 7 |
| 85.12 | Electic instantaneous or storage water heaters and immersion heaters; electric soil-heating apparatus and electric space-heating apparatus; electric hair-dressing appliances (for example, hair driers, hair curlers, curling tong heaters) and electric smoothing irons; electro-thermic domestic appliances; electric heating resistors, other than those of carbon: | |
| 02 | Electric stoves, and other electric house-heating apparatus | 35 |
| 03 | Electric hot-plates, mainly for domestic use, not elsewhere specifed | 80 |
| 04 | Electric irons | 80 |
| 05 | Electric hair-dressing appliances | 80 |
| 06 | Electric water heaters | 35 |
| 07 | Spare parts (but not accessories) for machines falling under heading No 85.12 | 35 |
| 09 | Other | 80 |
| 85.13.00 | Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier-current line systems) | 40 |
| 85.14.00 | Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers | 40 |
| 85.15 | Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio-broadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote-control apparatus: | |
| 11 | Television receiver sets, also with built-in phonographs and/or radio receivers | 75 |
| 12 | Television aerials | 35 |
| 21 | Radio receiver sets, also with built-in phonographs | 75 |
| 22 | Aerials for radio receiver sets | 35 |
| Other: | |
| 31 | Radar apparatus and radio direction-finding apparatus | 4 |
| 32 | Transmission and reception apparatus for telegraph stations and transceivers, transmission apparatus for radio-broadcasting and television | 35 |
| 33 | Distress radio transmitters and receivers of the type used in rubber lifeboats, recognised as such by the State Ship Inspection Office | 4 |
| 39 | Other | 35 |
| 85.16.00 | Electric traffic control equipment for railways, roads or inland waterways and equipment used for similar purposes in port installations or upon airfields | 35 |
| 85.17 | Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, burglar- and fire-alarms), other than those of heading No 85.09 or 85.16: | |
| 01 | Fire-alarm systems, burglar-alarm systems and parts thereof | 7 |
| 09 | Other | 35 |
| 85.18 | Electrical capacitors, fixed or variable: | |
| 01 | Electrical capacitors weighing 1 kg or less | 7 |
| 09 | Other | 35 |
| 85.19 | Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, lightning arresters, surge suppressors, plugs, lampholders and junction boxes); resistors, fixed or variable (including potentiometers), other than heating resistors; printed circuits, switchboards (other than telephone switchboards) and control panels: | |
| 01 | Switches rated 0—5 amp and 30—200 amp, for voltage lower than 500 V | 7 |
| 02 | Resistors and potentiometers | 7 |
| 03 | Lamp sockets | 7 |
| 04 | Relays with contacts rated less than 5 amp | 35 |
| 05 | Fuses with contacts rated less than 5 amp | 35 |
| 06 | Multiple connectors and connecting apparatus rated less than 5 amp | 35 |
| 07 | Rotary switches | 35 |
| 09 | Other | 35 |
| 85.20.00 | Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc-lamps; electrically ignited photographic flashbulbs | 40 |
| 85.21.00 | Thermionic, cold cathode and photo-cathode valves and tubes (including vapour- or gas-filled valves and tubes, cathode-ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells; mounted piezo-electric crystals, diodes, transistors and similar semi-conductor devices; electronic microcircuits | 35 |
| 85.22 | Electrical appliances and apparatus, having individual functions, not falling within any other heading of this Chapter: | |
| 10 | Particle accelerators | 7 |
| 20 | Other | 35 |
| 85.23 | Insulated (including enamelled or anodized) electric wire, cable, bars, strip and the like (including coaxial cable), whether or not fitted with connectors: | |
| 01 | Underground and submarine cables | 35 |
| 09 | Other | 35 |
| 85.24.00 | Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes | 25 |
| 85.25.00 | Insulators of any material | 25 |
| 85.26.00 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, but not including insulators falling within heading No 85.25 | 25 |
| 85.27.00 | Electrical conduit tubing and joints therefor, of base metal lined with insulating material | 25 |
| 85.28.00 | Electrical parts of machinery and apparatus, not being goods falling within any of the preceding headings of this Chapter | 35 |
| 86.01.00 | Steam rail locomotives and tenders | 10 |
| 86.02.00 | Electric rail locomotives, battery operated or powered from an external source of electricity | 10 |
| 86.03.00 | Other rail locomotives | 10 |
| 36.04.00 | Mechanically propelled railway and tramway coaches, vans and trucks, and mechanically propelled track inspection trolleys | 10 |
| 86.05.00 | Railway and tramway passenger coaches and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post-office coaches and other special purpose railway coaches | 10 |
| 86.06.00 | Railway and tramway rolling-stock, the following: workshops, cranes and other service vehicles | 10 |
| 86.07.00 | Railway and tramway goods vans, goods wagons and trucks | 10 |
| 86.08.00 | Containers specially designed and equipped for carriage by one or more modes of transport | 7 |
| 86.09.00 | Parts of railway and tramway locomotives and rolling-stock | 10 |
| 86.10.00 | Railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or equipment | 10 |
| 87.01 | Tractors (other than those falling within heading No 87.07), whether or not fitted with power take-offs, winches or pulleys | |
| Tractors other than those of subheading 87.01.20: | |
| 11 | Ordinary tractors, subject to compliance with further definition and decision of the Ministry of Finance | 7 |
| 12 | Snow-scooters and snow-sledges, motorised | 40 |
| 19 | Other | 25 |
| 20 | Road tractors for semi-trailers | 25 |
| 87.02 | Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of heading No 87.09): | |
| Motor cars not including public-service type vehicles: | |
| 11 | New | 90 |
| 12 | Used | 90 |
| 20 | Public-service-type passenger vehicles (for example, motor buses, coaches) | 30 |
| Other: | |
| 31 | Ambulances and snowmobiles | 15 |
| 32 | Snow-scooters and snow-sledges, motorised | 40 |
| 33 | Lorries, diesel-engined, of 3 tons' carrying capacity or more | 30 |
| 34 | Lorries, other than diesel-engined, of 3 tons' carrying capacity or more | 30 |
| 35 | Lorries of less than 3 tons' carrying capacity, subject to compliance with further definition and decision of the Ministry of Finance | 40 |
| 36 | Delivery vans, subject to compliance with further definition and decision of the Ministry of Finance | 40 |
| 37 | Motor cars of the jeep type | 40 |
| 38 | Ambulances, which are also intended for other special uses, according to further definition and decision of the Ministry of Finance | 40 |
| 39 | Other | 90 |
| 87.03 | Special-purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, searchlight lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02: | |
| 01 | Fire-engines | 15 |
| 02 | Snow-ploughs | 15 |
| 09 | Other | 30 |
| 87.04 | Chassis fitted with engines, for the motor vehicles falling within heading No 87.01, 87.02 or 87.03: | |
| 10 | Chassis of the kind used for the vehicles of heading No 87.02 | 90 |
| Other: | |
| 21 | For ambulances, fire-engines, snow cars and snow-ploughs | 15 |
| 22 | For lorries, cars of the jeep type (of heading No 87.02.37) and public-service-type vehicles | 30 |
| 29 | Other | 90 |
| 87.06.00 | Parts and accessories of the motor vehicles falling within heading No 87.01, 87.02 or 87.03 | 35 |
| 87.07.00 | Works trucks, mechanically propelled, of the types used in factories, warehouses, dock areas or airports for short distance transport or handling of goods (for example, platform trucks, fork-lift trucks and straddle-carriers); tractors of the type used on railway station platforms; parts of the foregoing vehicles | 18 |
| 87.08.00 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 45 |
| 87.09.00 | Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds | 80 |
| 87.10.00 | Cycles (including delivery tricycles), not motorised | 80 |
| 87.12 | Parts and accessories of articles falling within heading No 87.09, 87.10 or 87.11: | |
| 10 | Suitable for use solely with the articles falling within heading No 87.09 | 80 |
| 20 | Other | 80 |
| 87.13 | Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled) and parts thereof: | |
| 02 | Baby carriages (other than motorised or otherwise mechanically propelled) and parts thereof | 50 |
| 87.14 | Other vehicles (including trailers), not mechanically propelled, and parts thereof: | |
| 01 | Wheelbarrows and handcarts; trailers specially designed for the transport of goods, and parts thereof, not elsewhere specified | 30 |
| 02 | Hay carts with equipment for loading and unloading | 7 |
| 09 | Other | 40 |
| 90.01 | Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarizing material: | |
| 01 | Spectacle lenses | 20 |
| 09 | Other | 35 |
| 90.02 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked: | |
| 01 | Lenses for lighthouses | 35 |
| 09 | Other | 50 |
| 90.03.00 | Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes, goggles and the like | 50 |
| 90.04 | Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other: | |
| 01 | Welders' goggles and protective spectacles | 7 |
| 09 | Other | 50 |
| 90.05.00 | Refracting telescopes (monocular and binocular), prismatic or not | 80 |
| 90.06.00 | Astronomical instruments (for example, reflecting telescopes, transit instruments and equatorial telescopes), and mountings therefor, but not including instruments for radio-astronomy | 35 |
| 90.07 | Photographic cameras; photographic flashlight apparatus: | |
| 01 | Photographic cameras, solely for medical research purposes | 15 |
| 09 | Other | 50 |
| 90.08.00 | Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles | 50 |
| 90.09.00 | Image projectors (other than cinematographic projectors); photographic (except cinematographic) enlargers and reducers | 50 |
| 90.10.00 | Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other heading in this Chapter; photo-copying apparatus (whether incorporating an optical system or of the contact type) and thermo-copying apparatus; screens for projectors | 50 |
| 90.11.00 | Microscopes and diffraction apparatus, electron and proton | 35 |
| 90.12.00 | Compound optical microscopes, whether or not provided with means for photographing or projecting the image | 35 |
| 90.13.00 | Optical appliances and instruments (but not including lighting appliances other than searchlights or spotlights), not falling within any other heading of this Chapter | 40 |
| 90.14 | Surveying (including photogrammetrical surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments; compasses; rangefinders: | |
| 01 | Compasses and other allied navigational equipment | 4 |
| 09 | Other | 35 |
| 90.15.00 | Balances of a sensitivity of 5 centigrammes or better, with or without their weights | 7 |
| 90.16.00 | Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like; measuring or checking instruments, appliances and machines, not falling within any other heading of this Chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors | 7 |
| 90.17 | Medical, dental, surgical and veterinary instruments and appliances (including electro-medical apparatus and ophthalmic instruments): | |
| 10 | Electro-medical apparatus | 35 |
| 20 | Other | 35 |
| 90.18.00 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus, breathing appliances (including gas-masks and similar respirators) | 35 |
| 90.19 | Orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability | |
| 10 | Deaf aids | 15 |
| 20 | Other | 15 |
| 90.20.00 | Apparatus based on the use of X-rays or the radiations from radio-active substances (including radiography and radiotherapy apparatus); X-ray generators; X-ray tubes; X-ray screens; X-ray high-tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like | 15 |
| 90.21.00 | Instruments, apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibition), unsuitable for other uses | 35 |
| 90.22.00 | Machines and appliances for testing mechanically The hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics) | 7 |
| 90.23 | Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of these instruments: | |
| 01 | Clinical thermometers | 35 |
| 02 | Other thermometers | 35 |
| 03 | Barometers | 35 |
| 04 | Pyrometers, hydrometers and hygrometers | 7 |
| 09 | Other | 35 |
| 90.24 | Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven-draught regulators), not being articles falling within heading No 90.14: | |
| 01 | Thermostats | 35 |
| 09 | Other | 7 |
| 90.25.00 | Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); microtomes | 7 |
| 90.26 | Gas, liquid and electricity supply or production meters; calibrating meters therefor: | |
| 10 | Electricity supply meters | 35 |
| 21 | Calibrating meters for instruments falling within heading No 90.26 | 7 |
| 29 | Other | 35 |
| 90.27 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within heading No 90.14); stroboscopes: | |
| 01 | Revolution and production counters, tachometers, magnetic speed indicators, stroboscopes | 7 |
| 09 | Other | 25 |
| 90.28 | Electrical measuring, checking, analysing or automatically controlling instruments and apparatus: | |
| 01 | Echo sounders, asdic and other such electric and electronic sounders and fish detectors | 4 |
| 09 | Other | 7 |
| 90.29 | Parts or accessories suitable for use solely or principally with one or more of the articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28: | |
| 01 | For instruments and apparatus falling within heading No 90.28.01 | 4 |
| 09 | Other | 7 |
| 91.01.00 | Pocket-watches, wrist-watches and other watches, including stop-watches | 50 |
| 91.02.00 | Clocks with watch movements (excluding clocks of heading No 91.03) | 50 |
| 91.03.00 | Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels | 50 |
| 91.04.00 | Other clocks | 50 |
| 91.05.00 | Time-of-day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time | 50 |
| 91.06.00 | Time switches with clock or watch movement (including secondary movement) or with synchronous motor | 50 |
| 91.07.00 | Watch movements (including stop-watch movements), assembled | 50 |
| 91.08.00 | Clock movements, assembled | 50 |
| 91.09.00 | Watch cases and parts of watch cases | 50 |
| 91.10.00 | Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof | 50 |
| 91.11.00 | Other clock and watch parts | 50 |
| 92.01.00 | Pianos (including automatic pianos, whether or not with keyboards); harpsichords and other keyboard stringed instruments; harps but not including aeolian harps | 30 |
| 92.02.00 | Other string musical instruments | 50 |
| 92.03 | Pipe and reed organs, including harmoniums and the like: | |
| 09 | Other | 30 |
| 92.04 | Accordions, concertinas and similar musical instruments; mouth organs: | |
| 01 | Mouth organs | 50 |
| 09 | Other | 50 |
| 92.05.00 | Other wind musical instruments | 50 |
| 92.06.00 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets) | 50 |
| 92.07 | Electro-magnetic, electro-static, electronic and similar musical instruments (for example, pianos, organs, accordions): | |
| 01 | Pianos and organs | 30 |
| 09 | Other | 50 |
| 92.08.00 | Musical instruments not falling within any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments (for example, whistles and boatswains' pipes) | 50 |
| 92.09.00 | Musical instrument strings | 50 |
| 92.10.00 | Parts and accessories of musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds | 50 |
| 92.11 | Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without soundheads; television image and sound recorders and reproducers, magnetic: | |
| 01 | Gramophones and record-players | 75 |
| 02 | Sound recorders and reproducers and tape decks | 35 |
| 09 | Other | 75 |
| 92.12 | Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording: | |
| 01 | Gramophone records with Icelandic music and texts | 20 |
| 03 | Tapes for electronic computers, subject to compliance with further definition and decision of the Ministry of Finance | 25 |
| 09 | Other | 75 |
| 92.13.00 | Other parts and accessories of apparatus falling within heading No 92.11 | 75 |
| 93.01.00 | Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths therefor | 60 |
| 93.02.00 | Revolvers and pistols, being firearms | 60 |
| 93.03.00 | Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols) | 60 |
| 93.04 | Other firearms, including Very light pistols, pistols and revolvers for firing blank ammunition only, line-throwing guns and the like: | |
| 01 | Line-throwing guns | 20 |
| 02 | Whaling harpoon guns | 20 |
| 03 | Captive-bolt sheep pistols | 20 |
| 09 | Other | 60 |
| 93.05.00 | Arms of other descriptions, including air, spring and similar pistols, rifles and guns | 60 |
| 93.06 | Parts of arms, including gun barrel blanks, but not including parts of side-arms: | |
| 10 | Parts of arms falling within heading No 93.04 or 93.05 | 60 |
| 20 | Other | 60 |
| 93.07 | Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for ammunition: | |
| 10 | Sporting ammunition | 35 |
| Other: | |
| 21 | Harpoons and ammunition for whaling harpoon guns and line-throwing guns | 4 |
| 22 | Cartridges for captive-bolt sheep pistols | 20 |
| 29 | Other | 35 |
| 94.01 | Chairs and other seats (other than those falling within heading No 94.02), whether or not convertible into beds, and parts thereof: | |
| 01 | Tractor seats | 7 |
| 94.02.00 | Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles | 35 |
| 95.01.00 | Worked tortoise-shell and articles of tortoise-shell | 100 |
| 95.02.00 | Worked mother of pearl and articles of mother of pearl | 100 |
| 95.03.00 | Worked ivory and articles of ivory | 100 |
| 95.04.00 | Worked bone (excluding whalebone) and articles of bone (excluding whalebone) | 100 |
| 95.05.00 | Worked horn, coral (natural or agglomerated) and other animal carving material, and articles of horn, coral (natural or agglomerated) or of other animal carving material | 100 |
| 95.06.00 | Worked vegetable carving material (for example, corozo) and articles of vegetable carving material | 100 |
| 95.07.00 | Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances | 100 |
| 95.08 | Moulded or carved articles of wax, of stearin, of natural gums or natural resins (for example, copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, unhardened gelatin (except gelatin falling within heading No 35.03) and articles of unhardened gelatin: | |
| 01 | Gelatin capsules for use as containers of medicine | 15 |
| 09 | Other | 100 |
| 96.02 | Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops: | |
| 02 | Artists' brushes, according to further definition and decision of the Ministry of Finance | 35 |
| 03 | Brushes and brooms of a kind used as parts of machines | 25 |
| 04 | Tooth-brushes | 50 |
| 96.03.00 | Prepared knots and tufts for broom or brush making | 35 |
| 96.04.00 | Feather dusters | 100 |
| 96.05.00 | Powder-puffs and pads for applying cosmetics or toilet preparations, of any material | 100 |
| 96.06.00 | Hand sieves and hand riddles, of any material | 80 |
| 97.01.00 | Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor cars); dolls' prams and dolls' push-chairs | 90 |
| 97.04 | Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table-tennis requisites): | |
| 01 | Chess-boards and chess-men | 50 |
| 02 | Playing cards | 90 |
| 09 | Other | 90 |
| 97.05.00 | Carnival articles; entertainment articles (for example, conjuring tricks and novelty jokes); Christmas tree decorations and similar articles for Christmas festivities (for example, artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity scenes and figures therefor) | 100 |
| 97.06 | Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No 97.04): | |
| 01 | Skis and parts thereof and ski sticks | 50 |
| 02 | Skates (including roller skates) | 50 |
| 09 | Other | 50 |
| 97.07 | Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy ‘birds’, lark mirrors and similar hunting or shooting requisites: | |
| 01 | Ordinary fish-hooks, subject to compliance with further definition and decision of the Ministry of Finance | 4 |
| 03 | Parts for fishing rods, flies or bait | 35 |
| 97.08.00 | Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres | 100 |
| 98.01.00 | Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles | 10 |
| 98.02 | Slide fasteners and parts thereof: | |
| 01 | Metal parts for the manufacture of slide fasteners | 14 |
| 98.03.00 | Fountain pens, stylograph pens and pencils (including ball-point pens and pencils) and other pens, pen-holders, pencil-holders and similar holders, propelling pencils, and sliding pencils; parts and fittings thereof, other than those falling within heading No 98.04 or 98.05 | 50 |
| 98.04.00 | Pen nibs and nib points | 50 |
| 98.05.00 | Pencils (other than pencils of heading No 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiard chalks | 50 |
| 98.06 | Slates and boards, with writing or drawing surfaces, whether framed or not: | |
| 01 | Blackboards for schools | 35 |
| 09 | Other | 80 |
| 98.08.00 | Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes | 80 |
| 98.09.00 | Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing | 80 |
| 98.10.00 | Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts thereof, excluding flints and wicks | 80 |
| 98.11.00 | Smoking-pipes; pipe bowls, stems and other parts of smoking-pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof | 80 |
| 98.12.00 | Combs, hair-slides and the like | 100 |
| 98.13.00 | Corset busks and similar supports for articles of apparel or clothing accessories | 30 |
| 98.14.00 | Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor | 100 |
| 98.15.00 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners | 100 |
| 98.16.00 | Tailors' dummies and other lay figures; automata and other animated displays of a kind used for shop-window dressing | 45 |
| 99.06.00 | Antiques of an age exceeding one hundred years | 20 |