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Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

EU Regulation 2017/1925 · Adopted 12 October 2017 · Extends to United Kingdom

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Commission Implementing Regulation (EU) 2017/1925

of 12 October 2017

amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tarifff1, and in particular Article 9(1) and Article 12 thereof,

Whereas:

(1)

Regulation (EEC) No 2658/87 established a goods nomenclature (hereinafter referred to as the ‘Combined Nomenclature’ or the ‘CN’) to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.

(2)

In the interests of legislative simplification, it is appropriate to modernise the CN and to adapt its structure.

(3)

It is necessary to amend the CN in order to introduce the gradual reduction of duty rates for fresh bananas, as required by Council Decision 2011/194/EUf2, and the gradual reduction of duty rates for products covered by the Agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA2), as required by Council Decision (EU) 2016/971f3.

(4)

It is also necessary to amend the CN in order to take account of changes in requirements relating to statistics and to commercial policy and technological and commercial developments, by deleting obsolete scientific names and codes, by introducing new subheadings to facilitate monitoring of specific goods required for the production and use of improvised explosive devices, and by adapting the INN list and the list of pharmaceutical intermediates.

(5)

In order to reduce administrative burden, it is appropriate, in cases where a civil aircraft has been registered as such and declared for free circulation, to abolish the requirement of the end-use procedure. The aircraft’s registration certificate is considered sufficient proof of the aircraft’s civil character. The presence of that certificate on board of each aircraft is mandatory in accordance with the Convention on international civil aviation signed at Chicago on 7 December 1944. The preliminary provisions of the CN should therefore be amended.

(6)

In the interest of clarity, it is also appropriate to make certain minor changes in order to align the different language versions of the text.

(7)

With effect from 1 January 2018, Annex I to Regulation (EEC) No 2658/87 should be replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(8)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ L 256, 7.9.1987, p. 1.

f2

Council Decision 2011/194/EU of 7 March 2011 on the conclusion of a Geneva Agreement on Trade in Bananas between the European Union and Brazil, Colombia, Costa Rica, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Peru and Venezuela and of an Agreement on Trade in Bananas between the European Union and the United States of America (OJ L 88, 4.4.2011, p. 66).

f3

Council Decision (EU) 2016/971 of 17 June 2016 on the conclusion, on behalf of the European Union, of an agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (OJ L 161, 18.6.2016, p. 2).

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Annex I: COMBINED NOMENCLATURE
  5. Part ONE: PRELIMINARY PROVISIONS
  6. GENERAL RULES
  7. A. General rules for the interpretation of the Combined Nomenclature
  8. B. General rules concerning duties
  9. C. General rules applicable both to nomenclature and to duties
  10. SPECIAL PROVISIONS
  11. A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
  12. B. Civil aircraft and goods for use in civil aircraft
  13. C. Pharmaceutical products
  14. D. Standard rate of duty
  15. E. Containers and packing materials
  16. F. Favourable tariff treatment by reason of the nature of the goods
  17. SIGNS, ABBREVIATIONS AND SYMBOLS
  18. Note:
  19. Division
  20. SUPPLEMENTARY UNITS
  21. Part TWO: SCHEDULE OF CUSTOMS DUTIES
  23. LIVE ANIMALS; ANIMAL PRODUCTS
  24. Notes
  25. 1Division 1
  26. 2Division 2
  27. CHAPTER 1LIVE ANIMALS
  28. Note
  29. 1This chapter covers all live animals, except:
  30. CHAPTER 2MEAT AND EDIBLE MEAT OFFAL
  31. Note
  32. 1This chapter does not cover:
  33. Additional notes
  34. 1Division 1
  35. 2Division 2
  36. 3Division 3
  37. 4The following expressions have the meanings hereby assigned to them:
  38. 5The duty rate applicable to mixtures falling in this chapter is as follows:
  39. 6Division 6
  40. 7Division 7
  41. CHAPTER 3FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
  42. Notes
  43. 1This chapter does not cover:
  44. 2Division 2
  45. Additional notes
  46. 1For the purposes of subheadings 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
  47. 2For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
  48. CHAPTER 4DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  49. Notes
  50. 1Division 1
  51. 2For the purposes of heading 0405:
  52. 3Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
  53. 4This chapter does not cover:
  54. Subheading notes
  55. 1Division 1
  56. 2Division 2
  57. Additional notes
  58. 1The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
  59. 2For the purposes of subheadings 0408 11 and 0408 19, the following applies:
  60. 3Division 3
  61. 4For the purposes of subheadings 0404 10 and 0404 90 the following applies:
  62. CHAPTER 5PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  63. Notes
  64. 1This chapter does not cover:
  65. 2Division 2
  66. 3Division 3
  67. 4Division 4
  68. VEGETABLE PRODUCTS
  69. Note
  70. 1Division 1
  71. CHAPTER 6LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
  72. Notes
  73. 1Division 1
  74. 2Division 2
  75. CHAPTER 7EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
  76. Notes
  77. 1Division 1
  78. 2Division 2
  79. 3Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
  80. 4Division 4
  81. CHAPTER 8EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
  82. Notes
  83. 1Division 1
  84. 2Division 2
  85. 3Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:
  86. Additional notes
  87. 1Division 1
  88. 2Division 2
  89. 3Division 3
  90. CHAPTER 9COFFEE, TEA, MATÉ AND SPICES
  91. Notes
  92. 1Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
  93. 2Division 2
  94. Additional note
  95. 1Division 1
  96. CHAPTER 10CEREALS
  97. Notes
  98. 1Division 1
  99. 2Division 2
  100. Subheading note
  101. 1Division 1
  102. Additional notes
  103. 1The following terms have the meanings hereunder assigned to them:
  104. 2The duty-rate applicable to mixtures of this chapter is as follows:
  105. CHAPTER 11PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
  106. Notes
  107. 1This chapter does not cover:
  108. 2Division 2
  109. 3For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
  110. Additional notes
  111. 1The duty-rate applicable to mixtures of this chapter shall be as follows:
  112. 2For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
  113. CHAPTER 12OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
  114. Notes
  115. 1Division 1
  116. 2Division 2
  117. 3For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.
  118. 4Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
  119. 5For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:
  120. Subheading note
  121. 1Division 1
  122. CHAPTER 13LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
  123. Note
  124. 1Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
  125. Additional note
  126. 1Division 1
  127. CHAPTER 14VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
  128. Notes
  129. 1Division 1
  130. 2Division 2
  131. 3Division 3
  132. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  133. CHAPTER 15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  134. Notes
  135. 1This chapter does not cover:
  136. 2Division 2
  137. 3Division 3
  138. 4Division 4
  139. Subheading note
  140. 1Division 1
  141. Additional notes
  142. 1For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
  143. 2Division 2
  144. 3Subheadings 1522 00 31 and 1522 00 39 do not cover:
  145. 4Division 4
  146. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  147. Note
  148. 1Division 1
  149. CHAPTER 16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
  150. Notes
  151. 1Division 1
  152. 2Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
  153. Subheading notes
  154. 1Division 1
  155. 2Division 2
  156. Additional notes
  157. 1Division 1
  158. 2Division 2
  159. CHAPTER 17SUGARS AND SUGAR CONFECTIONERY
  160. Note
  161. 1This chapter does not cover:
  162. Subheading notes
  163. 1Division 1
  164. 2Division 2
  165. Additional notes
  166. 1Division 1
  167. 2The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:
  168. 3Division 3
  169. 4For products of subheadings 1702 20 10, 1702 60 95 and 1702 90 71, the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:
  170. 5For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
  171. 6‘Inulin syrup’ means:
  172. 7Division 7
  173. 8Division 8
  174. CHAPTER 18COCOA AND COCOA PREPARATIONS
  175. Notes
  176. 1Division 1
  177. 2Division 2
  178. Additional notes
  179. 1Division 1
  180. 2Division 2
  181. CHAPTER 19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
  182. Notes
  183. 1This chapter does not cover:
  184. 2For the purposes of heading 1901:
  185. 3Division 3
  186. 4Division 4
  187. Additional notes
  188. 1Division 1
  189. 2Division 2
  190. 3Division 3
  191. 4Division 4
  192. CHAPTER 20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
  193. Notes
  194. 1This chapter does not cover:
  195. 2Division 2
  196. 3Division 3
  197. 4Division 4
  198. 5Division 5
  199. 6Division 6
  200. Subheading notes
  201. 1Division 1
  202. 2Division 2
  203. 3Division 3
  204. Additional notes
  205. 1Division 1
  206. 2Division 2
  207. 3The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:
  208. 4For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:
  209. 5The following is to be applied to the products as they are presented:
  210. 6Division 6
  211. 7Division 7
  212. 8Division 8
  213. 9Division 9
  214. CHAPTER 21MISCELLANEOUS EDIBLE PREPARATIONS
  215. Notes
  216. 1This chapter does not cover:
  217. 2Division 2
  218. 3Division 3
  219. Additional notes
  220. 1Division 1
  221. 2Division 2
  222. 3Division 3
  223. 4Division 4
  224. 5Division 5
  225. 6Division 6
  226. CHAPTER 22BEVERAGES, SPIRITS AND VINEGAR
  227. Notes
  228. 1This chapter does not cover:
  229. 2Division 2
  230. 3Division 3
  231. Subheading note
  232. 1Division 1
  233. Additional notes
  234. 1Division 1
  235. 2For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
  236. 3Division 3
  237. 4For the purposes of subheadings 2204 21, 2204 22 and 2204 29:
  238. 5Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:
  239. 6For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:
  240. 7Division 7
  241. 8Division 8
  242. 9Division 9
  243. 10For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
  244. 11Division 11
  245. 12Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
  246. 13Division 13
  247. CHAPTER 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  248. Note
  249. 1Division 1
  250. Subheading note
  251. 1Division 1
  252. Additional notes
  253. 1Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
  254. 2Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
  255. 3For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:
  256. 4Division 4
  257. 5Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
  258. CHAPTER 24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
  259. Note
  260. 1Division 1
  261. Subheading note
  262. 1Division 1
  263. MINERAL PRODUCTS
  264. CHAPTER 25SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
  265. Notes
  266. 1Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
  267. 2This chapter does not cover:
  268. 3Division 3
  269. 4Division 4
  270. CHAPTER 26ORES, SLAG AND ASH
  271. Notes
  272. 1This chapter does not cover:
  273. 2Division 2
  274. 3Heading 2620 applies only to:
  275. Subheading notes
  276. 1Division 1
  277. 2Division 2
  278. CHAPTER 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  279. Notes
  280. 1This chapter does not cover:
  281. 2References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
  282. 3For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:
  283. Subheading notes
  284. 1Division 1
  285. 2Division 2
  286. 3Division 3
  287. 4Division 4
  288. 5Division 5
  289. Additional notes
  290. 1Division 1
  291. 2For the purposes of heading 2710:
  292. 3Division 3
  293. 4For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products:
  294. 5For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:
  295. 6Division 6
  296. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
  297. Notes
  298. 1Division 1
  299. 2Division 2
  300. 3Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  301. CHAPTER 28INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  302. Notes
  303. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  304. 2In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:
  305. 3Subject to the provisions of note 1 to Section VI, this chapter does not cover:
  306. 4Division 4
  307. 5Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
  308. 6Heading 2844 applies only to:
  309. 7Division 7
  310. 8Division 8
  311. Subheading note
  312. 1Division 1
  313. Additional note
  314. 1Division 1
  315. CHAPTER 29ORGANIC CHEMICALS
  316. Notes
  317. 1Except where the context otherwise requires, the headings of this chapter apply only to:
  318. 2This chapter does not cover:
  319. 3Division 3
  320. 4In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
  321. 5Division 5
  322. 6The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.
  323. 7Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
  324. 8For the purposes of heading 2937:
  325. Subheading notes
  326. 1Division 1
  327. 2Division 2
  328. CHAPTER 30PHARMACEUTICAL PRODUCTS
  329. Notes
  330. 1This chapter does not cover:
  331. 2Division 2
  332. 3For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:
  333. 4Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
  334. Subheading notes
  335. 1For the purposes of subheadings 3002 13 and 3002 14, the following are to be treated:
  336. 2Division 2
  337. Additional note
  338. 1Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:
  339. CHAPTER 31FERTILISERS
  340. Notes
  341. 1This chapter does not cover:
  342. 2Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  343. 3Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  344. 4Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
  345. 5Division 5
  346. 6Division 6
  347. CHAPTER 32TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
  348. Notes
  349. 1This chapter does not cover:
  350. 2Division 2
  351. 3Division 3
  352. 4Division 4
  353. 5Division 5
  354. 6The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
  355. CHAPTER 33ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
  356. Notes
  357. 1This chapter does not cover:
  358. 2Division 2
  359. 3Division 3
  360. 4Division 4
  361. CHAPTER 34SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
  362. Notes
  363. 1This chapter does not cover:
  364. 2Division 2
  365. 3For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:
  366. 4Division 4
  367. 5In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
  368. CHAPTER 35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
  369. Notes
  370. 1This chapter does not cover:
  371. 2For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
  372. Additional note
  373. 1Division 1
  374. CHAPTER 36EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
  375. Notes
  376. 1Division 1
  377. 2The expression ‘articles of combustible materials’ in heading 3606 applies only to:
  378. CHAPTER 37PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
  379. Notes
  380. 1Division 1
  381. 2Division 2
  382. Additional notes
  383. 1Division 1
  384. 2Division 2
  385. CHAPTER 38MISCELLANEOUS CHEMICAL PRODUCTS
  386. Notes
  387. 1This chapter does not cover:
  388. 2Division 2
  389. 3Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:
  390. 4Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover:
  391. 5Division 5
  392. 6For the purposes of heading 3825, the expression ‘other wastes’ applies to:
  393. 7Division 7
  394. Subheading notes
  395. 1Subheadings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta-and-octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.
  396. 2Division 2
  397. 3Division 3
  398. 4Division 4
  399. PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
  400. Notes
  401. 1Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  402. 2Division 2
  403. CHAPTER 39PLASTICS AND ARTICLES THEREOF
  404. Notes
  405. 1Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
  406. 2This chapter does not cover:
  407. 3Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
  408. 4The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
  409. 5Division 5
  410. 6In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
  411. 7Division 7
  412. 8Division 8
  413. 9Division 9
  414. 10Division 10
  415. 11Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
  416. Subheading notes
  417. 1Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
  418. 2Division 2
  419. Additional note
  420. 1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:
  421. CHAPTER 40RUBBER AND ARTICLES THEREOF
  422. Notes
  423. 1Division 1
  424. 2This chapter does not cover:
  425. 3In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:
  426. 4In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:
  427. 5Division 5
  428. 6Division 6
  429. 7Division 7
  430. 8Division 8
  431. 9In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
  432. Additional note
  433. 1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:
  434. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  435. CHAPTER 41RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  436. Notes
  437. 1This chapter does not cover:
  438. 2Division 2
  439. 3Division 3
  440. CHAPTER 42ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
  441. Notes
  442. 1Division 1
  443. 2This chapter does not cover:
  444. 3Division 3
  445. 4Division 4
  446. Additional note
  447. 1Division 1
  448. CHAPTER 43FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
  449. Notes
  450. 1Division 1
  451. 2This chapter does not cover:
  452. 3Division 3
  453. 4Division 4
  454. 5Division 5
  455. WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  456. CHAPTER 44WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  457. Notes
  458. 1This chapter does not cover:
  459. 2Division 2
  460. 3Division 3
  461. 4Division 4
  462. 5Division 5
  463. 6Division 6
  464. Subheading note
  465. 1Division 1
  466. Additional notes
  467. 1Division 1
  468. 2Division 2
  469. CHAPTER 45CORK AND ARTICLES OF CORK
  470. Note
  471. 1This chapter does not cover:
  472. CHAPTER 46MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
  473. Notes
  474. 1Division 1
  475. 2This chapter does not cover:
  476. 3Division 3
  477. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
  478. CHAPTER 47PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
  479. Note
  480. 1Division 1
  481. CHAPTER 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  482. Notes
  483. 1Division 1
  484. 2This chapter does not cover:
  485. 3Division 3
  486. 4Division 4
  487. 5For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
  488. 6Division 6
  489. 7Division 7
  490. 8Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  491. 9For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:
  492. 10Division 10
  493. 11Division 11
  494. 12Division 12
  495. Subheading notes
  496. 1For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
  497. 2For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
  498. 3Division 3
  499. 4Division 4
  500. 5Division 5
  501. 6Division 6
  502. 7Division 7
  503. CHAPTER 49PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
  504. Notes
  505. 1This chapter does not cover:
  506. 2Division 2
  507. 3Division 3
  508. 4Heading 4901 also covers:
  509. 5Division 5
  510. 6Division 6
  511. TEXTILES AND TEXTILE ARTICLES
  512. Notes
  513. 1This section does not cover:
  514. 2Division 2
  515. 3Division 3
  516. 4Division 4
  517. 5For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
  518. 6For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
  519. 7For the purposes of this section, the expression ‘made up’ means:
  520. 8For the purposes of Chapters 50 to 60:
  521. 9Division 9
  522. 10Division 10
  523. 11Division 11
  524. 12Division 12
  525. 13Division 13
  526. 14Division 14
  527. Subheading notes
  528. 1In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  529. 2Division 2
  530. CHAPTER 50SILK
  531. CHAPTER 51WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
  532. Note
  533. 1Throughout the nomenclature:
  534. CHAPTER 52COTTON
  535. Subheading note
  536. 1Division 1
  537. CHAPTER 53OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
  538. Additional note
  539. 1Division 1
  540. CHAPTER 54MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
  541. Notes
  542. 1Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
  543. 2Division 2
  544. CHAPTER 55MAN-MADE STAPLE FIBRES
  545. Note
  546. 1Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
  547. CHAPTER 56WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
  548. Notes
  549. 1This chapter does not cover:
  550. 2Division 2
  551. 3Headings 5602 and 5603 cover, respectively, felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber, whatever the nature of these materials (compact or cellular).
  552. 4Division 4
  553. CHAPTER 57CARPETS AND OTHER TEXTILE FLOOR COVERINGS
  554. Notes
  555. 1Division 1
  556. 2Division 2
  557. Additional note
  558. 1Division 1
  559. CHAPTER 58SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
  560. Notes
  561. 1Division 1
  562. 2Division 2
  563. 3Division 3
  564. 4Division 4
  565. 5For the purposes of heading 5806, the expression ‘narrow woven fabrics’ means:
  566. 6Division 6
  567. 7Division 7
  568. CHAPTER 59IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
  569. Notes
  570. 1Division 1
  571. 2Heading 5903 applies to:
  572. 3For the purposes of heading 5905, the expression ‘textile wallcoverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
  573. 4For the purposes of heading 5906, the expression ‘rubberised textile fabrics’ means:
  574. 5Heading 5907 does not apply to:
  575. 6Heading 5910 does not apply to:
  576. 7Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
  577. CHAPTER 60KNITTED OR CROCHETED FABRICS
  578. Notes
  579. 1This chapter does not cover:
  580. 2Division 2
  581. 3Division 3
  582. Subheading note
  583. 1Division 1
  584. CHAPTER 61ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
  585. Notes
  586. 1Division 1
  587. 2This chapter does not cover:
  588. 3For the purposes of headings 6103 and 6104:
  589. 4Division 4
  590. 5Division 5
  591. 6For the purposes of heading 6111:
  592. 7For the purposes of heading 6112, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:
  593. 8Division 8
  594. 9Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
  595. 10Division 10
  596. Additional notes
  597. 1For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
  598. 2For the purposes of heading 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.
  599. 3Heading 6111 and subheadings 6116 10 20 and 6116 10 80 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  600. CHAPTER 62ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
  601. Notes
  602. 1Division 1
  603. 2This chapter does not cover:
  604. 3For the purposes of headings 6203 and 6204:
  605. 4For the purposes of heading 6209:
  606. 5Division 5
  607. 6For the purposes of heading 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:
  608. 7Division 7
  609. 8Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
  610. 9Division 9
  611. Additional notes
  612. 1For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
  613. 2Headings 6209 and 6216 cover gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
  614. CHAPTER 63OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  615. Notes
  616. 1Division 1
  617. 2Sub-chapter I does not cover:
  618. 3Heading 6309 applies only to the following goods:
  619. Subheading note
  620. 1Division 1
  621. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  622. CHAPTER 64FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
  623. Notes
  624. 1This chapter does not cover:
  625. 2Division 2
  626. 3For the purposes of this chapter:
  627. 4Subject to note 3 to this chapter:
  628. Subheading note
  629. 1For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:
  630. Additional notes
  631. 1Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.
  632. 2Division 2
  633. CHAPTER 65HEADGEAR AND PARTS THEREOF
  634. Notes
  635. 1This chapter does not cover:
  636. 2Division 2
  637. CHAPTER 66UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
  638. Notes
  639. 1This chapter does not cover:
  640. 2Division 2
  641. CHAPTER 67PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
  642. Notes
  643. 1This chapter does not cover:
  644. 2Heading 6701 does not cover:
  645. 3Heading 6702 does not cover:
  646. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
  647. CHAPTER 68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
  648. Notes
  649. 1This chapter does not cover:
  650. 2Division 2
  651. CHAPTER 69CERAMIC PRODUCTS
  652. Notes
  653. 1Division 1
  654. 2This chapter does not cover:
  655. CHAPTER 70GLASS AND GLASSWARE
  656. Notes
  657. 1This chapter does not cover:
  658. 2For the purposes of headings 7003, 7004 and 7005:
  659. 3Division 3
  660. 4For the purposes of heading 7019, the expression ‘glass wool’ means:
  661. 5Division 5
  662. Subheading note
  663. 1Division 1
  664. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  665. CHAPTER 71NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
  666. Notes
  667. 1Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly:
  668. 2Division 2
  669. 3This chapter does not cover:
  670. 4Division 4
  671. 5For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
  672. 6Division 6
  673. 7Division 7
  674. 8Division 8
  675. 9For the purposes of heading 7113, the expression ‘articles of jewellery’ means:
  676. 10Division 10
  677. 11Division 11
  678. Subheading notes
  679. 1Division 1
  680. 2Division 2
  681. 3Division 3
  682. BASE METALS AND ARTICLES OF BASE METAL
  683. Notes
  684. 1This section does not cover:
  685. 2Throughout the nomenclature, the expression ‘parts of general use’ means:
  686. 3Division 3
  687. 4Division 4
  688. 5Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
  689. 6Division 6
  690. 7Classification of composite articles:
  691. 8In this section, the following expressions have the meanings hereby assigned to them:
  692. CHAPTER 72IRON AND STEEL
  693. Notes
  694. 1In this chapter and, in the case of notes (d), (e) and (f) throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
  695. 2Division 2
  696. 3Division 3
  697. Subheading notes
  698. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  699. 2For the classification of ferro-alloys in the subheadings of heading 7202, the following rule should be observed:
  700. Additional note
  701. 1The following expressions have the meanings hereby assigned to them:
  702. CHAPTER 73ARTICLES OF IRON OR STEEL
  703. Notes
  704. 1Division 1
  705. 2Division 2
  706. CHAPTER 74COPPER AND ARTICLES THEREOF
  707. Note
  708. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  709. Subheading note
  710. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  711. CHAPTER 75NICKEL AND ARTICLES THEREOF
  712. Note
  713. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  714. Subheading notes
  715. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  716. 2Division 2
  717. CHAPTER 76ALUMINIUM AND ARTICLES THEREOF
  718. Note
  719. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  720. Subheading notes
  721. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  722. 2Division 2
  723. Additional note
  724. 1For the purposes of subheading 7601 20 20, the following terms shall have the meanings hereby assigned to them:
  725. CHAPTER 78LEAD AND ARTICLES THEREOF
  726. Note
  727. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  728. Subheading note
  729. 1In this chapter, the expression ‘refined lead’ means:
  730. CHAPTER 79ZINC AND ARTICLES THEREOF
  731. Note
  732. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  733. Subheading note
  734. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  735. CHAPTER 80TIN AND ARTICLES THEREOF
  736. Note
  737. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  738. Subheading note
  739. 1In this chapter, the following expressions have the meanings hereby assigned to them:
  740. CHAPTER 81OTHER BASE METALS; CERMETS; ARTICLES THEREOF
  741. Subheading note
  742. 1Division 1
  743. CHAPTER 82TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
  744. Notes
  745. 1Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
  746. 2Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.
  747. 3Division 3
  748. CHAPTER 83MISCELLANEOUS ARTICLES OF BASE METAL
  749. Notes
  750. 1Division 1
  751. 2Division 2
  752. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  753. Notes
  754. 1This section does not cover:
  755. 2Subject to note 1 to this section, note 1 to Chapter 84 and note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
  756. 3Division 3
  757. 4Division 4
  758. 5Division 5
  759. Additional notes
  760. 1Division 1
  761. 2Division 2
  762. 3Division 3
  763. CHAPTER 84NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  764. Notes
  765. 1This chapter does not cover:
  766. 2Subject to the operation of note 3 to Section XVI and subject to note 9 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.
  767. 3Division 3
  768. 4Heading 8457 applies only to machine tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:
  769. 5Division 5
  770. 6Heading 8482 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less.
  771. 7A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
  772. 8Division 8
  773. 9Division 9
  774. Subheading notes
  775. 1Division 1
  776. 2Division 2
  777. 3Division 3
  778. 4Division 4
  779. Additional notes
  780. 1Division 1
  781. 2Division 2
  782. CHAPTER 85ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
  783. Notes
  784. 1This chapter does not cover:
  785. 2Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
  786. 3Division 3
  787. 4Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
  788. 5For the purposes of heading 8523:
  789. 6For the purposes of heading 8534, ‘printed circuits’ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ‘film circuit’ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
  790. 7Division 7
  791. 8Division 8
  792. 9For the purposes of headings 8541 and 8542:
  793. 10Division 10
  794. Subheading note
  795. 1Division 1
  796. Additional notes
  797. 1Division 1
  798. 2Division 2
  799. 3For the purposes of subheadings 8528 71 15 and 8528 71 91 only, the term ‘modem’ covers devices or equipment that modulate and demodulate incoming and outgoing signals, such as V.90-modems or cable modems, and other devices that use like technologies for gaining access to the Internet, such as WLAN, ISDN and Ethernet. The extent of access to the Internet may be limited by the service provider.
  800. VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
  801. Notes
  802. 1Division 1
  803. 2The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
  804. 3Division 3
  805. 4For the purposes of this section:
  806. 5Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
  807. Additional notes
  808. 1Division 1
  809. 2Division 2
  810. CHAPTER 86RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
  811. Notes
  812. 1This chapter does not cover:
  813. 2Heading 8607 applies, inter alia, to:
  814. 3Subject to the provisions of note 1 above, heading 8608 applies, inter alia, to:
  815. CHAPTER 87VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
  816. Notes
  817. 1Division 1
  818. 2For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
  819. 3Division 3
  820. 4Division 4
  821. CHAPTER 88AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
  822. Subheading note
  823. 1Division 1
  824. CHAPTER 89SHIPS, BOATS AND FLOATING STRUCTURES
  825. Note
  826. 1Division 1
  827. Additional notes
  828. 1Division 1
  829. 2Division 2
  830. 3For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
  831. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
  832. CHAPTER 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
  833. Notes
  834. 1This chapter does not cover:
  835. 2Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
  836. 3Division 3
  837. 4Division 4
  838. 5Division 5
  839. 6For the purposes of heading 9021, the expression ‘orthopaedic appliances’ means appliances for:
  840. 7Heading 9032 applies only to:
  841. Additional note
  842. 1Division 1
  843. CHAPTER 91CLOCKS AND WATCHES AND PARTS THEREOF
  844. Notes
  845. 1This chapter does not cover:
  846. 2Division 2
  847. 3Division 3
  848. 4Division 4
  849. CHAPTER 92MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
  850. Notes
  851. 1This chapter does not cover:
  852. 2Bows and sticks and similar devices used in playing the musical instruments of headings 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
  853. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  854. CHAPTER 93ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
  855. Notes
  856. 1This chapter does not cover:
  857. 2Division 2
  858. MISCELLANEOUS MANUFACTURED ARTICLES
  859. CHAPTER 94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
  860. Notes
  861. 1This chapter does not cover:
  862. 2The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
  863. 3Division 3
  864. 4Division 4
  865. Additional Note
  866. 1Division 1
  867. CHAPTER 95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  868. Notes
  869. 1This chapter does not cover:
  870. 2Division 2
  871. 3Division 3
  872. 4Division 4
  873. 5Division 5
  874. Subheading note
  875. 1Subheading 9504 50 covers:
  876. Additional note
  877. 1Subheading 9505 10 covers:
  878. CHAPTER 96MISCELLANEOUS MANUFACTURED ARTICLES
  879. Notes
  880. 1This chapter does not cover:
  881. 2In heading 9602, the expression ‘vegetable or mineral carving material’ means:
  882. 3Division 3
  883. 4Division 4
  884. Additional note
  885. 1Subheadings 9619 00 71 to 9619 00 89 include goods of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
  886. WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  887. CHAPTER 97WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
  888. Notes
  889. 1This chapter does not cover:
  890. 2Division 2
  891. 3Division 3
  892. 4Division 4
  893. 5Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.
  894. Additional note
  895. 1Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:
  896. CHAPTER 98COMPLETE INDUSTRIAL PLANT
  897. Note
  898. Division
  899. SPECIAL COMBINED NOMENCLATURE CODES
  900. Sub-chapter I
  901. Additional notes
  902. 1The provisions of this sub-chapter apply only to the movement of goods to which it refers.
  903. 2Division 2
  904. 3Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.
  905. Sub-chapter IIStatistical codes for certain specific movements of goods
  906. Additional notes
  907. 1Division 1
  908. 2Division 2
  909. Part THREE: TARIFF ANNEXES
  911. AGRICULTURAL ANNEXES
  912. ANNEX 1AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M)
  913. LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT
  914. ANNEX 3LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES BY THE WORLD HEALTH ORGANISATION, WHICH ARE FREE OF DUTY
  915. ANNEX 4LIST OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE INNS OF ANNEX 3, DESCRIBE THE SALTS, ESTERS OR HYDRATES OF INNS; THESE SALTS, ESTERS AND HYDRATES ARE FREE OF DUTY, ON CONDITION THAT THEY ARE CLASSIFIABLE IN THE SAME 6-DIGIT HS-SUBHEADING AS THE CORRESPONDING INN
  916. ANNEX 5SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED IN THE SAME HS-HEADING AS THE CORRESPONDING INNS AND WHICH ARE FREE OF DUTY
  917. ANNEX 6LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS OF A KIND USED FOR THE MANUFACTURE OF FINISHED PHARMACEUTICAL PRODUCTS, WHICH ARE FREE OF DUTY
  919. [ANNEX 7]Division [ANNEX 7]
  920. FAVOURAΒLE TARIFF TREATMENT ΒY REASON OF THE NATURE OF THE GOODS
  921. GOODS UNFIT FOR CONSUMPTION
  922. ANNEX 8