royal oman police ةيناطلسلا نامع ةطرش directorate general

CODE DESCRIPTION

A
.Live horses, asses, mules and hinnies. () 01.01
:Horses - : -
:Pure-bred breeding animals - -: - -
Of Arab breed 0%DAA - - - - - - 10 21 01 01
Other0%DAA - - - - - - 90 21 01 01
:Other - - :- -
Horses for sport0%DAA - - - - - - 10 29 01 01
ponies0%DAA - - - () - - - 20 29 01 01
Other0%DAA - - - - - - 90 29 01 01
Asses0%DAA - - 00 30 01 01
Other0%DAA - - 00 90 01 01
.Live bovine animals. 01.02
: cattle -: -
Pure-bred breeding animals0%DAA - - - - 00 21 02 01
Other0%DAA - - - - 00 29 02 01
:Buffalo - : -
Pure-bred breeding animals0%DAA - - - - 00 31 02 01
Other0%DAA - - - - 00 39 02 01
Other0%DAA -- 00 90 02 01
.Live swine. 01.03
Pure-bred breeding animals - - 00 10 03 01
PROHIBITED ICP
:Other - : -
Weighing less than 50 kg - - 50 - - 00 91 03 01
PROHIBITED ICP
Weighing 50 kg or more - - 50 - - 00 92 03 01
PROHIBITED ICP
.Live sheep and goats. 01.04
:sheep -: -
Pure- bred breeding0%DAA - - - - - - 10 10 04 01
Other0%DAA - - - - - - 90 10 04 01
:Goats -:-
Pure- bred breeding 0%DAA - - - - - - 10 20 04 01
Other0%DAA - - - - - - 90 20 04 01
Note.
: I.- This Chapter covers all live animals except : - 1
.Animals of heading 95.08 (c) .95.08 ()
03.06 03.01 ( )
03.08 03.07
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of
heading 03.01, 03.06 or 03.07;or 03.08
Cultures of micro-organisms and other products of heading 30.02; and (b) 30.02 ()
.Notes:
- 1
.
1.- Any reference in this Section to a particular genus or species of an animal, except
where the context otherwise requires, includes a reference to the young of that genus
or species.
" " - 2
.
2.- Except where the context otherwise requires, throughout the Nomenclature any
reference to " dried " products also covers products which have been dehydrated,
evaporated or freeze-dried.
Chapter 1
2022
2022 1
january 2022

customs duties in the GCC Common External Tariff
Abbreviations and terms mention in agreements .2 . 2
Multiple items of items prohibited .3 . 3
Restricted items of various codes .4 . 4
1
01.05
. ()
Live poultry,that is to say,fowls of the species
Gallus domesticus , ducks, geese, turkeys and
guinea fowls.
:Weighing not more than 185 g -: 185 -
Fowls of the species Gallus domesticus0%DAA - - - - 00 11 05 01
Turkeys0%DAA - - - - 00 12 05 01
Ducks 0%DAA - - - - 00 13 05 01
Geese0%DAA - - - - 00 14 05 01
Guinea fowls0%DAA - - ( ) - - 00 15 05 01
:Other - : -
Fowls of the species Gallus domesticus - - : :
Layers0%DAA - - - - - - 10 94 05 01
Broilers 0%DAA - - - - - - 20 94 05 01
As mothers0%DAA - - - - - - 30 94 05 01
Other 0%DAA - - -- - - 90 94 05 01
:Other - -:- -
Tame ducks and geesse0%DAA - - - - - - 10 99 05 01
Turkeys0%DAA - - - - - - 20 99 05 01
Other 0%DAA - - - - - - 90 99 05 01
.Other live animals. 01.06
:Mammals -:-
01 06 12 00
( )
( )
- - Whales, dolphins and porpoises (mammals of
the order Cetacea); manatees and dugongs
(mammals of the order Sirenia) ; seals, sea
lions and walruses (mammals of the suborder
Pinnipedia(”.
0%DAA
:Camels and other camelids (Camelidae) - -: - -
Pure-bred breeding 0%DAA - - - - - - 10 13 06 01
For domestic competitions and racing 0%DAA - - - - - - 20 13 06 01
Other 0%DAA - - - - - - 90 13 06 01
Rabbits and hares0%DAA- - - - 00 14 06 01
:Other - -:- -
Gazelles and deer0%DAA - - - - - - 30 19 06 01
Dogs0%DAA - - - - - - 40 19 06 01
Foxes, minks and other fur animals0%DAA - - - - - - 50 19 06 01
01 06 19 60 - - -

scientific experiment and research labs 0%DAA
Other0%DAA - - - - - - 90 19 06 01
Reptiles (including snakes and turtles)0%DAA - ( ) - 00 20 06 01
:Birds -:-
Birds of prey0%DAA - - - - 00 31 06 01
01 06 32 00 )
(
Ostriches; emus (Dromaius novaehollandiae)0%DAA - -( ) - - 00 33 06 01
:Other - -:- -
01 06 39 10 - - -

- - - Tame and wild pigeons, partridges, pheasants,
quail, snipe, sand grouse, wild ducks 0%DAA
Ornamental birds0%DAA - - - - - - 20 39 06 01
Other 0%DAA - - - - - - 90 39 06 01
:Insects - : -
Other0%DAA - -- - 00 49 06 01
Other0%DAA - - 00 90 06 01
HEADING

A
.Meat of bovine animals, fresh or chilled. 02.01
Carcasses and half-carcasses 0%DAA - - 00 10 01 02
Other cuts with bone in 0%DAA - - 00 20 01 02
Boneless0%DAA - - 00 30 01 02
.Meat of bovine animals, frozen. 02.02
Carcasses and half-carcasses 5%AAA - - 00 10 02 02
Other cuts with bone in 5%AAA - - 00 20 02 02
:Boneless - : -
Minced5%AAB - - -- - - 10 30 02 02
Other5%AAB - - -- - - 90 30 02 02
.Meat of swine, fresh, chilled or frozen. 02.03
:Fresh or chilled -: -
carcasses and half-carcasses 100%HCX - - - - 00 11 03 02
Hams, shoulders and cuts thereof, with bone in 100%HCX - - - - 00 12 03 02
Other 100%HCX - -- - 00 19 03 02
:Frozen -:-
carcasses and half-carcasses 100%HCX - - - - 00 21 03 02
Edible, non-living insects (heading 04.10) (b)(04.10 ) ()
02.10 02.08 02.01 ()
.
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or
unsuitable for human consumption;
.( 30.02 05.11 ) ( 05.04 ) () (c) Guts bladders or stomachs of animals (heading 05.04) or animal blood
(heading 05.11 or 30.02); or
.Animal fat, other than products of heading 02.09 (Chapter 15) (d) .( 15 ) 02.09 ()
.Note:
Chapter 2
2
Other100%HCX - -- - 00 29 03 02
.Meat of sheep or goats, fresh, chilled or frozen. 02.04
- 00 10 04 02 - Carcasses and half-carcasses of lambs, fresh or
chilled 0%DAA
:Other meat of sheep, fresh or chilled -: -
carcasses and half-carcasses 0%DAA - - - - 00 21 04 02
Other cuts with bone in0%DAA - - - - 00 22 04 02
Boneless0%DAA - - - - 00 23 04 02
Carcasses and half-carcasses of lambs, frozen5%AAA - - 00 30 04 02
:Other meat of sheep, frozen -: -
Carcasses and half-carcasses5%AAA - - - - 00 41 04 02
Other cuts with bone in5%AAA - - - - 00 42 04 02
:Boneless - -: - -
:Meat of goats -: -
Carcasses and half-carcasses - - - : - - -
Fresh or chilled0%DAA - - - - - - - - 11 50 04 02
Frozen5%AAA - - - -- - - - 12 50 04 02
:Other cuts with bone in - - - : - - -
Frozen5%AAA - - - -- - - - 22 50 04 02
:Boneless - - - : - - -
Frozen5%AAA - - - -- - - - 32 50 04 02
02.05
.
chilled or frozen.
Meat of horses5%AAA - - - - - - 10 00 05 02
Other100%HCX - - -- - - 90 00 05 02
02.06
.
Edible offal of bovine animals, swine, sheep,
goats, horses,asses, mules or hinnies, fresh,
chilled or frozen.
Of bovine animals, fresh or chilled5%AAA - - 00 10 06 02
:Of bovine animals, frozen -: -
Tongues5%AAA - -- - 00 21 06 02
Livers 5%AAA - -- - 00 22 06 02
Other 5%AAA - -- - 00 29 06 02
Of swine, fresh or chilled100%HCX - - 00 30 06 02
:Of swine, frozen -: -
Livers 100%HCX - -- - 00 41 06 02
Other 100%HCX - -- - 00 49 06 02
:Other, fresh or chilled -: -
Of sheep or goats0%DAA - - - - - - 10 80 06 02
Other5%AAA - - -- - - 90 80 06 02
:Other, frozen - : -
Tongues5%AAA - - - -- - - - 11 90 06 02
Livers 5%AAA - - - -- - - - 12 90 06 02
Other 5%AAA - - - -- - - - 19 90 06 02
Other 5%AAA - - -- - - 90 90 06 02
02.07
. 01.05
Meat and edible offal, of the poultry of heading
01.05,fresh, chilled or frozen.
Of fowls of the species Gallus domesticus - : - :
Not cut in pieces, fresh or chilled5%ACC - - - - 00 11 07 02
Not cut in pieces, frozen5%ACC - - - - 00 12 07 02
Cuts and offal, fresh or chilled5%BCC - - - - 00 13 07 02
Cuts and offal, frozen5%BCC - - - - 00 14 07 02
:Of turkeys -: -
Not cut in pieces, fresh or chilled5%AAB - - - - 00 24 07 02
Not cut in pieces, frozen5%AAB - - - - 00 25 07 02
Cuts and offal, fresh or chilled 5%AAB - - - - 00 26 07 02
Cuts and offal, frozen5%AAB - - - - 00 27 07 02
:Of ducks -: -
Fatty livers, fresh or chilled5%AAB - - - - 00 43 07 02
Other, fresh or chilled5%AAB - - - - 00 44 07 02
Other, frozen5%AAB - - - - 00 45 07 02
:Of geese - : -
Fatty livers, fresh or chilled5%AAB - - - - 00 53 07 02
Other, fresh or chilled5%AAB - - - - 00 54 07 02
Other, frozen5%AAB - - - - 00 55 07 02
Of guinea fowls5%AAB - ( ) - 00 60 07 02
. 02.08 Other meat and edible meat offal, fresh, chilled
or frozen.
:Of rabbits or hares -: -
Fresh or chilled0%DAA - - - - - - 10 10 08 02
Frozen5%AAA - - -- - - 20 10 08 02
Of primates5%AAB - - 00 30 08 02
02 08 40 00
( )
- Of whales, dolphins and porpoises (mammals of
the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea lions
and walruses (mammals of the suborder Pinnipedia)
5%AAB
Of reptiles (including snakes and turtles)5%AAB -( ) - 00 50 08 02
:Of camels and other camelids (Camelidae) - : -
Fresh or chilled0%AAA - - - - - - 10 60 08 02
3
:Other - : -
: Deers and chamois - - - : - - -
Fresh or chilled5%AAA - - - - - - - - 21 90 08 02
Frozen5%AAA - - - -- - - - 22 90 08 02
() - - -
:
wild ducks:
Fresh or chilled5%AAB - - - - - - - - 31 90 08 02
Frozen5%AAB - - - -- - - - 32 90 08 02
:Other - - - :- - -
Frogs' thighs 5%ACA - - - - 91 90 08 02
Other 5%AAB - - - -- - - - 99 90 08 02
02.09

.
Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine,dried or smoked.
Of pigs100%HCX- - 00 10 09 02
Other5%AAB - - 00 90 09 02
02.10
.
Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals of
meat or meat offal.
:Meat of swine -: -
Bellies (streaky) and cuts thereof 100%HCX - - ( ) - - 00 12 10 02
Other100%HCX - - - - 00 19 10 02
Meat of bovine animals5%AAB - - 00 20 10 02

:
meat offal:
Of primates5%AAB - - - - 00 91 10 02
02 10 92 00
( )
( )
- - Of whales, dolphins and porpoises (mammals of
the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea lions
and walruses (mammals of the suborder Pinnipedia)
5%AAB
Of reptiles (including snakes and turtles)5%AAB - -( ) - - 00 93 10 02
Other5%AAB - - - - 00 99 10 02
HEADING

Other:0%DAB - - - - 00 19 01 03
:Other live fish -: -
03 01 91 00

(
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae,Oncorhynchus apache and
Oncorhynchus chrysogaster)
0%DAA
Eels (Anguilla spp.)0%DAA - - .( ) - - 00 92 01 03
03 01 93 00

(
- - Carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys
hoeveni, Megalobrama spp.(”.
0%DAA
03 01 94 00
( )
thynnus, Thunnus
orientalis) 0%DAA
Soutern bluefin tunas (Thunnus maccoyii)0%DAA - -( ) 00 95 01 03
Other 0%DAA - -- - 00 99 01 03
03.02
.03.04
other fish meat of heading 03.04.
-
:030299 030291
- Salmonidae,excluding edible fish offal of
subheadings 0302.91 to 0302.99:
03 02 11 00

(
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus chrysogaster)
0%DAA
.(03.09 ) 03.08 03.05 - 3 3.- Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human
consumption (heading 03.09).
.Caviar or caviar substitutes prepared from fish eggs (heading16.04) (d).( 16.04 ) ( ) ()
" " . 2
.
2.- In this Chapter the term " Pellets " means products which have been agglomerated
either directly by compression or by the addition of a small quantity of binder.
;Mammals of heading 01.06 (a)01.06 ( )
;Meat of mammals of heading 01.06 (heading 02.08 or 02.10) (b).( 02.10 02.08 ) 01.06 ( )
( ) ()
)
( 5
.( 23.01 )
(c) Fish (including livers, roes and milt thereof) or crustaceans molluscs or
other aquatic invertebrates, dead and unfit or unsuitable for human
consumption by reason of either their species or their condition (Chapter 5);
flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption (heading 23.01) ; or
.Notes:
: This Chapter does not cover -. 1: -1
Chapter 3
4
.(
rhodurus).
03 02 14 00 () - -
.()
salmon (Hucho hucho). 0%DAA
Other0%DAA - -- - 00 19 02 03
) -
(
02 99 03 02 91
03:
(
- - Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
0%DAA
Plaice (Pleuronectes platessa) 0%DAA - - ( ) - - 00 22 02 03
Sole (Solea spp.) 0%DAA - - ( ) - - 00 23 02 03
Turbots (Psetta maxima) 0%DAA - - (. ) () - - 00 24 02 03
Other0%DAA - -- - 00 29 02 03
( ) -
(" ")
:99 02 03 91 02 03
- Tunas (of the genus Thunnus), skipjack tuna
(stripe-bellied bonito) (Katsuwonus pelamis),
0302.91 to 0302.99 :
Albacore or longfinned tunas (Thunnus alalunga)0%DAA - - ( ) - - 00 31 02 03
Yellowfin tunas (Thunnus albacares) 0%DAA - -( ) - - 00 32 02 03
( ) -- 00 33 02 03 - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus
pelamis) 0%DAA
Bigeye tunas (Thunnus obesus)0%DAA- -( ) Bigeye - - 00 34 02 03
03 02 35 00 - -
.( . )
thynnus,Thunnus orientalis ) 0%DAA
Southern bluefin tunas (Thunnus maccoyii)0%DAA - -( ) - -00 36 02 03
: Other - -: - -
Longtail tuna (Thunnus tungle)0%DAA - - - ( ) ( ) - - -10 39 02 03
Kawakawa(Thunnus Avinus)0%DAA - - - .( ) ( ) - - -20 39 02 03
Other 0%DAA - - -- - - 90 39 02 03
) ( ) -
) (
( ) (
( )
)" "
( ) (
) ( )
( ) (
( ) ( )
( ) ( )
) ( )
) ( ) (
() ( )
( ) ( )
( )
()
:030299 0302.91
- Herrings (Clupea harengus, Clupea pallasii),
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), Indian
mackerels (Rastrelliger spp.), seerfishes
cobia (Rachycentron canadum), silver pomfrets
(Pampus spp.), Pacific saury (Cololabis saira),
scads (Decapterus spp.), capelin (Mallotus
villosus), swordfish (Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos (Sarda spp.), marlins,
sailfishes, spearfish (Istiophoridae), excluding
Herrings (Clupea harengus, Clupea pallasii)0%DAA - - .( ) - - 00 41 02 03
Anchovies (Engraulis spp.)0%DAA - - .( ) - - 00 42 02 03
03 02 43 00
( )
( )
sardinella (Sardinella spp.) , brisling or sprats
(Sprattus sprattus)
0%DAA
:(
australasicus, Scomber japonicus):
.( ) - - - 10 44 02 03 - - -Barred Spanish Mackerel (King fish, soitted
soabusg mackerel) 0%DAA
Indian mackerel (Trachurus indicus)0%DAA - - - . - - - 20 44 02 03
Other 0%DAA - - -- - - 90 44 02 03
( ) " " - -
:( ) - - Jack and horse mackerel (Trachurus spp.):
Trevally 0%DAA - - - ( ) 10 45 02 03
Jackpomfert0%DAA - - - .() - - - 20 45 02 03
Other 0%DAA - - -- - - 90 45 02 03
Cobia (Rachycentron canadum) 0%DAA - - .( ) - - 00 46 02 03
Swordfish (Xiphias gladius)0%DAA - - .( ) - - 00 47 02 03
: Other - -: - -
Silver pomfret0%DAA - - - ( ) - - - 10 49 02 03
Other0%DAA - - - - - - 90 49 02 03
-

:030299 0302.91
Gadidae, Macrouridae, Melanonidae, Merlucciidae,
offal of subheadings 0302.91 to 0302.99: and roes :
03 02 51 00 ) - -
.(
macrocephalus). 0%DAA
Haddock (Melanogrammus aeglefinus)0%DAA - - .( ) - - 00 52 02 03
Coalfish (Pollachius virens)0%DAA - - .( ) - - 00 53 02 03
Hake (Merluccius spp., Urophycis spp.)0%DAA - - .( ) - - 00 54 02 03
Alaska Pollock (Theragra chalcogramma)0%DAA - - ( ) - - 00 55 02 03
03 02 56 00 , , ) - -
.( - - Blue whitings (Micromesistius poutassou,
Micromesistius australis ) 0%DAA
5

( ") " (
( )" "
( )
:030299 0302.91
- Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus hoeveni,
(Lates niloticus) and snakeheads (Channa spp.),
excluding edible fish offal of subheading 0302.99 :”.
Tilapias (Oreochromis spp.)0%DAA - - .( ) - - 00 71 02 03
03 02 72 00 Catfish (Pangasius spp., Silurus spp.,Clarias- - , , , ) - -
spp., Ictalurus spp.) 0%DAA
03 02 73 00

(
- - Carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys
hoeveni, Megalobrama spp.(”.
0%DAA
Eels (Anguilla spp.)0%DAA - -.( )" " - - 00 74 02 03
Other0%DAA - -- - 00 79 02 03
-
03 02 99 03 02 91
- Other fish, excluding edible fish offal of
Dogfish and other sharks0%DAA - -. - - 00 81 02 03
Rays and skates (Rajidae)0%DAA - -.() ( ) - - 00 82 02 03
Toothfish (Dissostichus spp.)0%DAA - -.( ) - - 00 83 02 03
Seabass (Dicentrarchus spp.)0%DAA - -.( ) - - 00 84 02 03
()" " 00 85 02 03
- - Seabream (Sparidae) (finned-black seabream,
seabream,red-strpped seabream,etc.)
0%DAA
:Other - -:- -
03 02 89 10 " (groupers) - - -
"
Emperor 0%DAA - - -() - - - 20 89 02 03
Red snapper (Alesmaudi) 0%DAA - - -( ) - - - 30 89 02 03
Silvery grunt0%DAA - - - - - - 40 89 02 03
) Mullet- - -" " - - - 50 89 02 03 Meed and Biyah)0%DAA
Rabbit fish0%DAA - - - - - - 60 89 02 03
barracuda0%DAA - - - ( ) - - - 70 89 02 03
Croaker (Siganidae)0%DAA - - - ( ) - - - 80 89 02 03
Other:0%DAA - - -.- - - 90 89 02 03
-
: ( )
- Livers, roes, milt, fish fins, heads, tails, maws
and other edible fish offal :
Livers, roes and milt0%DAA - - - - 00 91 02 03
Shark fins0%DAA - - - - 00 92 02 03
Other0%DAA - -- - 00 99 02 03
03.03
.03.04
meat of heading 03.04.
-
:03 03 99 03 03 91
- Salmonidae, excluding edible fish offal of
" "( ) - - 00 11 03 03 - - Sockeye salmon (red salmon)(Oncorhynchus
nerka) 5%ACA

.(
Oncorhynchus
5%ACA
03 03 13 00 () - -
.()
(Hucho hucho) 5%ACB
03 03 14 00

.(
Oncorhynchus clarki,
(
)

") " (
") " (
( ) (
0303.91
:030399
excluding edible fish offal of subheading 0303.9 :
Tilapias (Oreochromis spp.)5%AAA - -( ) - - 00 23 03 03
03 03 24 00 , , , ) - -
.(
spp., Ictalurus spp.) 5%AAA
03 03 25 00

(
- - Carp (Cyprinus carpio, Carassius ,
spp.,Mylopharyngodon piceus)
5%AAA
Eels (Anguilla spp.)5%ACA - -.( )" " - - 00 26 03 03
Other5%AAA - -- - 00 29 03 03
6
99 03 03 91
03 03:
03 03 31 00 ) - -
.(
5%ACB
Plaice (Pleuronectes platessa)5%ACA - -( ) - - 00 32 03 03
Sole (Solea spp.) 5%ACB - -() - - 00 33 03 03
Turbots (Psetta maxima)5%BCA - -.( )" " - - 00 34 03 03
Other5%BCB - -- - 00 39 03 03
( ) -
(" ")
:03 03 99 03 03 91
- Tunas (of the genus Thunnus), skipjack tuna
(stripe-bellied bonito) (Katsuwonus pelamis),
0303.91 to 0303.99 :
Albacore or longfinned tunas (Thunnus alalunga)5%ACB - -( ) - - 00 41 03 03
Yellowfin tunas (Thunnus albacares)5%ACB - -( ) - - 00 42 03 03
( ) -- 00 43 03 03 - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus
pelamis) 5%ACB
Bigeye tunas (Thunnus obesus)5%ACB - -( ) - - 00 44 03 03
03 03 45 00 - -
.( , )
thynnus, Thunnus
5%ACB
Southern bluefin tunas (Thunnus maccoyii) 5%ACB - -( ) - - 00 46 03 03
:Other - -: - -
Longtail tuna (Thunnus tungle)5%ACB - - -.( ) () - - -10 49 03 03
Kawakawa(Thunnus Avinus)5%ACB - - - .( ) () - - - 20 49 03 03
Other.5%ACB - - -.- - - 90 49 03 03
) ( ) -
) (
( ) (
( )
)" "
( ) (
) ( )
( ) (
( ) ( )
( ) ( )
) ( )
) ( ) (
() ( )
( ) ( )
( )
()
:030299 0302.91
- Herrings (Clupea harengus, Clupea pallasii),
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella
sprattus), mackerel (Scomber scombrus,
Scomber australasicus, Scomber japonicus),
(Scomberomorus spp), jack and horse mackerel
(Trachurus spp.), jacks, crevalles (Caranx spp.),
scads (Decapterus spp.), capelin (Mallotus
villosus), swordfish (Xiphias gladius),
spp.), marlins, sailfishes, spearfish
subheadings 0302.91 to 0302.99 :
Herrings (Clupea harengus, Clupea pallasii)5%ACB - -( ) 00 51 03 03
03 03 53 00
( )
( )
sardinella
sprattus)
:(
japonicus):
Mackerel (King fish, soitted soabusg macherel)5%ACB - - - .( ) - - - 10 54 03 03
Indian mackerel5%ACB - - - . - - - 20 54 03 03
Other.5%ACB - - -.- - - 90 54 03 03
) ( ) - -
:( - - Jack and horse mackerel (Trachurus spp.)
Trevally (bigeye, blacktip, scad)5%AAA- - -.( ) - - - 10 55 03 03
Jack pomfret5%AAA - - -( ) - - - 20 55 03 03
Other.5%AAA - - -.- - - 90 55 03 03
Cobia (Rachycentron canadum)5%AAA - -.( ) - - 00 56 03 03
Swordfish (Xiphias gladius)5%ACB - - .( ) - - 00 57 03 03
: Other - -: - -
Silver pomfret5%AAB - - -( ) - - - 10 59 03 03
Other5%AAB - - -- - - 90 59 03 03
-

03 03 91
99 03 03:
Euclichthyidae, Gadidae, Macrouridae,
03 03 63 00 ) - -
.(
macrocephalus) 5%BCB
Haddock (Melanogrammus aeglefinus)5%ACA - - .( ) - - 00 64 03 03
Coalfish (Pollachius virens)5%ACA - -.( ) - - 00 65 03 03
Hake (Merluccius spp., Urophycis spp.)5%ACA - -.( ) - - 00 66 03 03
Alaska Pollock (Theragra chalcogramma)5%AAA - -( ) - - 00 67 03 03
03 03 68 00 ) - -
(
-
:03 03 99 03 03 91
- Other fish, excluding edible fish offal of
Dogfish and other sharks5%ACA - - - - 00 81 03 03
Rays and skates (Rajidaie)5%AAB - -() () - - 00 82 03 03
Toothfish (Dissostichus spp.)5%ACB - -.( ) - - 00 83 03 03
Sea bass (Dicentrarchus spp.)5%ACB - -( ) - - 00 84 03 03
:Other - - :- -
03 03 89 10 " ) (groupers) - - -
"
Emperor5%AAB - - -() - - - 20 89 03 03
Red snapper (Alesmaudi) 5%AAB - - -( ) - - - 30 89 03 03
Sivery grunt fish5%AAB- - - - - - 40 89 03 03
Mullet ( meed - - -" " - - - 50 89 03 03 and biyah)5%AAB
Rabbit fish5%AAB - - - - - - 60 89 03 03
Barracuda5%AAB - - - .(, , ) - - - 70 89 03 03
Croaker (Siganidae)5%AAB - - - .() - - - 80 89 03 03
:Other - - -:- - -
03 03 89 91 ) () - - - -
(. )(
seabream,red-stripped seabream,etc.)
5%AAB
Other5%AAB - - - - 99 89 03 03
-
: " "
- Livers, roes, milt, fish fins, heads, tails, maws
and other edible fish offal :
Livers, roes and milt5%ACA - - - - 00 91 03 03
Shark fins5%ACA - - - - 00 92 03 03
Other5%ACA - -- - 00 99 03 03
03.04 ( )
.
Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
( ) -
( )
)

") " (
" ) " (
( : ) (
- Fresh or chilled fillets of tilapias (Oreochromis
spp.), catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.), carp (Cyprinus
spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus
spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.) :
Tilapias (Oreochromis spp.)5%ACB - -.( ) - - 00 31 04 03
03 04 32 00 ) - -
.(
spp., Ictalurus spp.) 5%ACB
Nile Perch (Lates niloticus)5%ACB - -.( )" " - - 00 33 04 03
Other 5%ACB - -- - 00 39 04 03
: Fresh or chilled fillets of other fish - : -
03 04 41 00

( ) (
.()
rhodurus),
(Hucho
hucho)

.(
03 04 43 00 ) - -
.(
Soleidae,
03 04 44 00 - -
.
Euclichthyidae, Gadidae,
Muraenolepididae
5%ACB
Swordfish (Xiphias gladius)5%ACB - -.( ) - - 00 45 04 03
Toothfish (Dissostichus spp.)5%ACA - -.( ) - - 00 46 04 03
Rays and skates )Rajidae(”.5%ACA - - ( ) ( ) - - 00 48 04 03
Other5%ACA - -. - - 00 49 04 03
: Other, fresh or chilled - : -
03 04 51 00
( )
)

( ") " (
( )" "
( )
(Lates niloticus) and snakeheads (Channa spp.). - -
Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
(Anguilla spp.), Nile
spp.).
03 04 53 00 - -
.
- - Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae,Macrouridae, Melanonidae,
Merlucciidae, Moridae and
5%ACA
Swordfish (Xiphias gladius)5%ACB - -.( ) - - 00 54 04 03
8
Toothfish (Dissostichus spp.)5%ACA - - .( ) - - 00 55 04 03
Rays and skates )Rajidae(”.5%ACA - - ( ) ( ) - - 00 57 04 03
:Other - -: - -
Other.5%ACA - - -.- - - 90 59 04 03
( ) -
)
) (

" (
" ( )"
:( ) ( )"
- Frozen fillets of tilapias (Oreochromis spp.),
catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus spp.,
Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
spp., Osteochilus hasselti, Leptobarbus
spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.) :
Tilapias (Oreochromis spp.)5%BAB - -.( ) - - 00 61 04 03
03 04 62 00 ) - -
.(
spp., Ictalurus spp.) 5%BAB
Nile Perch (Lates niloticus)5%BAB - -.( )" " - - 00 63 04 03
Other5%BAB - -. - - 00 69 04 03
-
:
- Frozen fillets of fish of the families
Bregmacerotidae, Euclichthyidae,
Merlucciidae, Moridae and Muraenolepididae :
03 04 71 00 ) - -
.(
macrocephalus) 5%BAB
Haddock (Melanogrammus aeglefinus)5%BAB - -.( ) - - 00 72 04 03
Coalfish (Pollachius virens)5%BAB - -.( ) - - 00 73 04 03
Hake (Merluccius spp., Urophycis spp.)5%BAB - -.( ) - - 00 74 04 03
Alaska Pollock (Theragra chalcogramma)5%BAB - -( ) - - 00 75 04 03
Other5%BAB - -.- - 00 79 04 03
: Frozen fillets of other fish - : -
03 04 81 00

(
() ()
5%BAB
.(
Oncorhynchus clarki,Oncorhynchus
5%BAB
03 04 83 00 ) - -
.(
5%BAB
Swordfish (Xiphias gladius)5%BAB - -.( ) - - 00 84 04 03
Toothfish (Dissostichus spp.)5%BAB - -.( ) - - 00 85 04 03
Herrings (Clupea harengus, Clupea pallasii)5%BAB - -.( ) - - 00 86 04 03
03 04 87 00 ( ) - -
(" ")
(stripe-bellied bonito) (Katsuwonus pelamis) 5%BAB
03 04 88 00 () - -
()
)Rajidae(” 5%BAB
Emperors 5%BAB - - - .() - - - 20 89 04 03
Other5%BAB - - -.- - - 90 89 04 03
:Other, frozen - : -
Swordfish (Xiphias gladius)5%BCB - -( ) - - 00 91 04 03
Toothfish (Dissostichus spp - -.() - - 00 92 04 03 .)5%BCB
03 04 93 00
) (

(
" ( )" "
( ) ( )"
- - Tilapias (Oreochromis spp.), catfish (Pangasius
)Lates niloticus( and snakeheads )Channa spp.(”.
5%BCB
03 04 95 00

( )
Euclichthyidae, Gadidae, Macrouridae, Melanonidae,
5%BCB
Dogfish and other sharks 5%BCB - - - - 00 96 04 03
Rays and skates (Rajidae)5%BCB - - ( ) ( ) - - 00 97 04 03
Other.5%BCB - -.- - 00 99 04 03
03.05
.
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
smoking process.
03 05 20 00 -
- Livers and roes, dried, smoked, salted or in brine5%BCB
-
:
smoked:
9
) (, , ,
, ,
(
" ( )" "
.( ) ( )"
- - Tilapias (Oreochromis spp.) catfish (Pangasius
spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus,
(Anguilla spp.), Nile
spp.)
03 05 32 00 - -
.
Merlucciidae, Moridae and Muraenolepididae
Other5%ACB - - -.- - - 90 39 05 03
-
:
edible fish offal:
() ()
- - Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta,
rhodurus ), Atlantic salmon (Salmo salar ) and
Danube salmon (Hucho hucho)
03 05 43 00

.(
) (, , ,
, ,
(
" ( )" "
.( ) ( )"
)Lates niloticus( and snakeheads )Channa spp.(”
5%ACB
-
:
not salted but not smoked:
03 05 51 00 ) - -
(
macrocephalus) 5%ACA
(
)

") " (
" ) " (
(. ) (
(Lates niloticus) and snakeheads (Channa spp.)
5%ACA

)
(
than cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
) (
( ) (
)" " ( )
(
() ()
) " "
() (
" " ( )
( ) ()
( ) ( )
() ( )
( )" " ( )
" "
()
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), Indian
mackerels (Rastrelliger spp.), seerfishes
scads (Decapterus spp.), capelin (Mallotus villosus),
swordfish (Xiphias gladius), Kawakawa (Euthynnus
affinis), bonitos (Sarda spp.), marlins, sailfishes,
spearfish )Istiophoridae(”.
5%ACA
:Other - - : - -
Anchovies (Engraulis spp.) 5%ACB - - - .( )" " - - - 30 59 05 03
Other.5%ACB - - -.- - - 90 59 05 03
-
:
- Fish, salted but not dried or smoked and fish in
brine, other than
edible fish offal :
Herrings (Clupea harengus, Clupea pallasii)5%ACB - - ( ) - - 00 61 05 03
03 05 62 00 ) - -
(
macrocephalus) 5%ACB
Anchovies (Engraulis spp.) 5%ACB - -( ) - - 00 63 05 03
10
(
)

") " (
" ) " (
(. ) (
)Lates niloticus( and snakeheads )Channa spp.(”.
5%ACB
-
:
fish offal :
Shark fins5%ACB - -. - - 00 71 05 03
Fish heads, tails and maws5%ACB - -. - - 00 72 05 03
Other5%ACB - -.- - 00 79 05 03
03.06

.
Crustaceans, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or
not cooked before or during the smoking
process; crustaceans, in shell, cooked by
steaming or by boiling in water, whether or not
chilled, frozen, dried, salted or in brine.
:Frozen -:-
03 06 11 00 )" " - -
(
- - Rock lobster and other sea crawfish (Palinurus
spp., Panulirus spp., Jasus spp.) 0%DAA
Lobsters (Homarus spp.) 0%DAA - -( ) ()" " - - 00 12 06 03
Crabs 0%DAA - -( ) - - 00 14 06 03
Norway lobsters (Nephrops norvegicus)0%DAA - -.( ) ( ) - - 00 15 06 03
03 06 16 00 ) ( ) - -
.(
Crangon crangon) 0%DAA
Other shrimps and prawns0%DAA - -( ) - - 00 17 06 03
Other0%DAA - -- - 00 19 06 03
:live, fresh or chilled -: -
03 06 31 00 ) " " - -
..(
Lobsters (Homarus spp.) 0%DAA - -( ) ()" " - - 00 32 06 03
Crabs 0%DAA - -( ) - - 00 33 06 03
Norway lobsters (Nephrops norvegicus)0%DAA - -.( )" " - - 00 34 06 03
03 06 35 00 ) ( ) - -
.(
Crangon crangon) 0%DAA
Other shrimps and prawns0%DAA - -( ) - - 00 36 06 03
Other0%DAA - -- - 00 39 06 03
:Other -: -
03 06 91 00 ) " " - -
..(
Lobsters (Homarus spp.)0%DAA - -( ) ()" " - - 00 92 06 03
Crabs0%DAA - -( ) - - 00 93 06 03
Norway lobsters (Nephrops norvegicus)0%DAA - -.( )" " - - 00 94 06 03
Shrimps and prawns0%DAA - -( ) - - 00 95 06 03
Other0%DAA - -- - 00 99 06 03
03.07

.
not cooked before or during the smoking
process.
:Oysters -:() -
Live, fresh or chilled 5%ABB - - - - 00 11 07 03
Frozen5%ABB - -- - 00 12 07 03
Other 5%ABB - -- - 00 19 07 03
: - - Scallops and other molluscs of the family
Pectinidae :
Live, fresh or chilled 5%ABA - - - - 00 21 07 03
Frozen5%ABB - -- - 00 22 07 03
Other5%ABB - -- - 00 29 07 03
Mussels (Mytilus spp., Perna spp.) - :( ) - :
Frozen5%ABB - -- - 00 32 07 03
Other5%ABB - -- - 00 39 07 03
:Cuttle fish and squid - : -
Frozen5%ABB - -- - 00 43 07 03
Other 5%ABB - -- - 00 49 07 03
Octopus (Octopus spp.) - :( ) - :
Frozen5%ABA - - - - 00 52 07 03
Other 5%ABA - -- - 00 59 07 03
Snails, other than sea snails5%ABB - () () - 00 60 07 03
)" " -

:(
Arcidae, Arcticidae,
Veneridae) :
Frozen5%ABA - -- - 00 72 07 03
Other 5%ABA - -- - 00 79 07 03
11
:(
(Strombus spp.) :
Live, fresh or chilled abalone (Haliotis spp.)5%ABA - - ( )" " - - 00 81 07 03
( ) - - 00 82 07 03 - - Live, fresh or chilled stromboid conchs (Strombus
spp.) 5%ABA
Frozen abalone (Haliotis spp.)5%ABB - - ( )" " - - 00 83 07 03
Frozen stromboid conchs (Strombus spp.)5%ABB - - ( ) - - 00 84 07 03
Other abalone (Haliotis spp.)5%ABA - -( )" " - - 00 87 07 03
Other stromboid conchs )Strombus spp.(”5%ABB - - ( ) - - 00 88 07 03
: Other - : -
Frozen5%ABB - - - - 00 92 07 03
Other5%ABB - -- - 00 99 07 03
03. 08

.
Aquatic invertebrates other than crustaceans
and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; smoked aquatic invertebrates
other than crustaceans and molluscs, whether
or not cooked before or during the smoking
process.
Holothurioidea) :
Frozen5%ABB - -- - 00 12 08 03
Other5%ABB - -- - 00 19 08 03
) -
:(
- Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus albus,
Echinus esculentus) :
Frozen5%ABB - -- - 00 22 08 03
Other5%ABB - -- - 00 29 08 03
Jellyfish (Rhopilema spp.)5%ABB -.() - 00 30 08 03
Other5%ABB - - 00 90 08 03
03.09
.
Flours, meals and pellets of fish, crustaceans,
molluscs and other aquatic invertebrates, fit for
human consumption.
:Other -:-
Of crustaceans0%DAA 10 90 09 03
Other5%ACB 90 90 09 03
() 04.03 - 2
()

.()
2.- For the purposes of heading 04.03, yogurt may be concentrated or flavoured and
may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate,
spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares,
provided that any added substance is not used for the purpose of replacing, in whole or
in part, any milk constituent, and the product retains the essential character of yogurt.
.Non-living insects, unfit for human consumption (heading 05.11) (a).(05.11 ) ()
) ()
(21.06 19.01 ( ) ) (
. ( % 5 ) ()
.( %85) ( %70) ()
. ()
: - 5
% 95 ()
.( 17.02 )
) ( ) ()
) ( 35.02 )( % 80
35.04).
04.06 - 4
:

Dairy produce; birds' eggs; natural honey; edible products of animal origin,not
elsewhere specified or included
Chapter 4
1.- The expression " milk " means full cream milk or partially or completely skimmed
milk.
Notes. :
" " - 1 .
:04.05 -3
) " " ()
% 80 (
% 2 % 95
% 16
.
" ( dairy spread ) " ()
. % 80 % 39
3.- For the purposes of heading 04.05 :
(d) Albumins (including concentrates of two or more whey proteins containing
by weight more than 80 % whey proteins, calculated on the dry matter) (heading
35.02) or globulins (heading 35.04).
(c) Products obtained from milk by replacing one or more of its natural
constituents (for example, butyric fats) by another substance (for example, oleic
fats) (heading 19.01 or 21.06); or
(b) Products obtained from whey, containing by weight more than 95 % lactose,
expressed as anhydrous lactose calculated on the dry matter (heading 17.02);
5.- This Chapter does not cover :
(c) they are moulded or capable of being moulded.
(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 % ;
and
(a) a milkfat content, by weight of the dry matter, of 5 % or more;
4.- Products obtained by the concentration of whey and with the addition of milk or
milkfat are to be classified as cheese in heading 04.06 provided that they have the
three following characteristics :
(b) The expression " dairy spreads " means a spreadable emulsion of the water-
in-oil type;, containing milkfat as the only fat in the product, with a milkfat
content of 39 % or more but less than 80 % by weight.
(a) The term " butter " means natural butter, whey butter or recombined butter
(fresh, salted or rancid, including canned butter) derived exclusively from milk,
with a milkfat content of 80 % or more but not more than 95 % by weight, a
maximum milk solids-not-fat content of 2% by weight and a maximum water
content of 16% by weight. Butter does not contain added emulsifiers, but may
contain sodium chloride, food colours, neutralising salts and cultures of
harmlees lactic-acid-producing bacteria .
A
04.01
.
added sugar or other sweetening matter.
:Of a fat content, by weight, not exceeding 1% -:% 1 -
Long life milk, in containers exceeding 1 Litre5%BCC - - - () - - - 30 10 01 04
Other 5%BAB - - -- - - 90 10 01 04
:% 6 % 1 - - Of a fat content, by weight, exceeding 1% but
not exceeding 6%:
Long life milk, in containers exceeding 1 litre5%BCC - - - () - - - 30 20 01 04
Other 5%BAB - - -- - - 90 20 01 04
:% 10 % 6 - - Of a fat content, by weight, exceeding 6% but
not exceeding 10%:
Long life milk, in containers exceeding 1 litre5%BCC - - - () - - - 30 40 01 04
Other 5%BAA - - -- - - 90 40 01 04
:Of a fat content, by weight, exceeding 10% -:% 10 -
Long life milk, in containers exceeding 1 litre5%BAB - - - () - - - 30 50 01 04
Other 5%BAB - - -- - - 90 50 01 04
. 04.02 Milk and cream, concentrated or containing
added sugar or other sweetening matter.
-
:% 1.5
- In powder, granules or other solid forms, of a
fat content, by weight, not exceeding 1.5%:
:For industrial purposes - - -: - - -
04 02 10 11 % 75 - - - -

- - - - Milk, for industrial purposes, containing at least
75% milk, containing added sugar or other
sweetening matter, whether or not concentrated.
5%BCC
% 75 - - - -

than 75% of milk, containing added sugar or other
sweetening matter, whether or not concentrated.
5%BCC
Other - - -:- - -
04 02 10 91 % 75 - - - -

- - - - Other milk containing at least 75% of milk,
containing added sugar or other sweetening matter,
whether or not concentrated.
5%BAB
04 02 10 92 % 75 - - - -
.
- - - - Other milk containing less than 75% of milk,
containing added sugar or sweetening matter,
Other 5%BAB - - - -- - - - 99 10 02 04
-
:% 1.5
fat content, by weight, exceeding 1.5 %:
: - - - - Not containing added sugar or other
sweetening matter:
For industrial purposes5%BCC - - - - - - 10 21 02 04
Other 5%BAB - - -- - - 90 21 02 04
:Other - -:- -
04 02 29 11
75 - - - -
%
.
containing at least 75% of milk, containing added
sugar or other sweetening matter, whether or not
concentrated.
- - - -
% 75
.
:Other - - -:- - -
04 02 29 91 % 75 - - - -

- - - - Other milk, containing at least 75% of milk
containing added sugar or other sweetening mattar,
5%BAB
04 02 29 92 % 75 - - - -
.
- - - - Other of milk, containing less than 75% of
milk, containing added sugar or other sweetening
mattar, whether or not concentrated.
5%BAB
:Other -:-
: - - - - Not containing added sugar or other
sweetening matter:
:Other - -:- -
:Milk - - -:( ) - - -
04 02 99 11 % 75 - - - -

- - - - Other of milk containing at least 75% of milk,
whether or not concentraited.
5%BAB
" " 04.10 - 6

)
.(
6.- For the purposes of heading 04.10, the term “insects” means edible non-living
insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as
well as flours and meals of insects, fit for human consumption. However, it does not
cover edible non-living insects otherwise prepared or preserved (generally Section IV).
:
" " 04 04 10 -1

.
) (ghee) " 04 05 10 -2
.( 04 05 90
2.- For the purposes of subheading 0405.10 the term " butter " does not include
dehydrated butter or ghee (Subheading 0405.90).
l.- For the purposes of subheading 0404.10, the expression " modified whey " means
products consisting of whey constituents, that is, whey from which all or part of the
lactose, proteins or minerals have been removed, whey to which natural whey
constituents .
13
04 02 99 12 % 75 - - - -
.
- - - - Other of milk, containing less than 75% of
milk, containing added sugar pr other sweetening
matter, whether or not concentrated.
5%BAB
04.03

.
Yogurt; buttermilk, curdled milk and cream,
kephir and other fermented or acidified milk and
cream, whether or not concentrated or
containing added sugar or other sweetening
matter or flavoured or containing added fruit,
nuts or cocoa.
:Other -:-
Labnah (Dehydrated yogurt)5%BAA - - - " " - - - 10 90 03 04
Laban (curdled milk)5%BAA - - - - - - 20 90 03 04
Other5%BAA - - -- - - 90 90 03 04
04.04

.
elsewhere specified or included.
04 04 10 00 -

- Whey and modified whey, whether or not
concentrated or containing added sugar or other
sweetening matter
5%BCB
Other 5%BCB -- 00 90 04 04
04.05
.
dairy spreads.
Butter 5%BARC -- 00 10 05 04
Dairy spreads 5%BARC - - 00 20 05 04
Other5%BARC -- 00 90 05 04
.Cheese and curd. 04.06
04 06 10 00 ( ) -

- Fresh (unripened or uncured) cheese, including
whey cheese, and curd 5%BAB
Grated or powdered cheese, of all kinds5%BAB - - 00 20 06 04
Processed cheese, not grated or powdered5%BAB - - 00 30 06 04
04 06 40 00 -

veins produced by Penicillium roqueforti 5%BAB
:Other cheese -: -
Fresh fermented cream cheese5%BAB - - - () - - - 10 90 06 04
04 06 90 20 ) - - -
(
Cheddar, Gouda, Gruyère, Parmesan) 5%BAB
. 15 - - - 30 90 06 04 - - - Semi-processed yellow cheese, in packages
of a weight no less than 15 kg each. 5%BAB
Other 5%BAB - - -- - - 90 90 06 04
.Birds' eggs, in shell, fresh, preserved or cooked. 04.07
: Fertilised eggs for incubation - : -
Of fowls of the species Gallus domesticus0%DAA - - - - 00 11 07 04
Other 0%BAA - - - - 00 19 07 04
: Other fresh eggs - : -
Of fowls of the species Gallus domesticus5%BCC - - - - 00 21 07 04
Other 5%BCC - - - - 00 29 07 04
Others 5%BAC -- 00 90 07 04
04.08
( )

.
Birds' eggs, not in shell, and egg yolks, fresh,
dried, cooked by steaming or by boiling in
water, moulded, frozen or otherwise preserved,
whether or not containing added sugar or other
sweetening matter.
:Other -:-
Other5%BAA - -- - 00 99 08 04
Natural honey. 5%BAB. 00 00 09 04.0904
04.10
.
Insects and other edible products of animal
origin, not elsewhere specified or included.
Insects 5%BAA - 00 10 10 04
:Other -:
Other 5%BAA - - -- - - 90 90 10 04
:
: - 1
( ) ( )
.
( 05.05 ) ()
.( 43 41 ) 05.11
.( ) ()
.(96.03 ) ( ) ()

(b) Hides or skins (including furskins) other than goods of heading 05.05 and
parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or
43);
(a) Edible products (other than guts, bladders and stomachs of animals, whole
and pieces thereof, and animal blood, liquid or dried);
Notes.
(d) Prepared knots or tufts for broom or brush making (heading 96.03).
(c) Animal textile materials, other than horsehair and horsehair waste (Section
XI); or
Chapter 5
A
05.0105 01 00 00
.
or scoured; waste of human hair. 5%AAA
05.02
. ()
hair and other brush making hair; waste of such
bristles or hair.
- 00 10 02 05 - Pigs', hogs' or boars' bristles and hair and waste
thereof 100%HCX
()05.03
05.04
( )

.
chilled, frozen, salted, in brine, dried or smoked.
Guts5%AAA - - -- - - 10 00 04 05
Stomachs5%AAA - - -- - - 20 00 04 05
Other 5%AAA - - -- - - 90 00 04 05
05.05

( )

.
Skins and other parts of birds, with their
feathers or down, feathers and parts of feathers
(whether or not with trimmed edges) and down,
not further worked than cleaned, disinfected or
treated for preservation; powder and waste of
feathers or parts of feathers.
Feathers of a kind used for stuffing; down 5%AAA - - 00 10 05 05
Other5%AAA -- 00 90 05 05
05.06

( )
.
Bones and horn-cores, unworked,
treated with acid or degelatinised;powder and
waste of these products.
Ossein and bones treated with acid 5%AAA - ( ) - 00 10 06 05
Other 5%AAB -- 00 90 06 05
05.07

.
Ivory, tortoise-shell, whalebone and whalebone
hair, horns,antlers, hooves, nails, claws and
beaks, unworked or simply prepared but not cut
to shape; powder and waste of these products.
Ivory; ivory powder and waste - - 00 10 07 05
PROHIBITED ICP
:Other -:-
05 07 90 10 ( ) () - - -

- - - Tortoise - shell, whalebone and whalebone hair
powder and waste 5%AAA
05 07 90 20 - - -

powder and waste 5%AAA
05.08

.
molluscs, crustaceans or echinoderms and
cuttle-bone, unworked or simply prepared but
not cut to shape, powder and waste thereof.
Coral 5%AAA - - -- - - 10 00 08 05
Black coral 5%AAA - - -- - - 20 00 08 05
Shells of molluscs, crustaceans or echinoderms5%AAA - - - - - - 30 00 08 05
Other5%AAB - - -- - - 90 00 08 05
()05.09
05.10
(

.
cantharides; bile,whether or not dried; glands
and other animal products used in the
preparation of pharmaceutical products, fresh,
chilled,frozen or otherwise provisionally
preserved.
Ambergris castoreum , civet and musk5%AAB - - - () - - - 10 00 10 05
Bile whether or not dried5%AAB - - -- - - 90 00 10 05
05.11
. (3) (1)
Animal products not elsewhere specified or
included; dead animals of Chapter 1 or 3, unfit
for human consumption.
Bovine semen5%AAB - - 00 10 11 05
:Other -:-
- -
:(3)
- - Products of fish or crustaceans, molluscs or
other aquatic invertebrates; dead animals of
Chapter (3):
Inedible fish eggs5%AAA - - - - - - 10 91 11 05
Dead animals of Chapter (3)5%AAA - - -(3) - - - 20 91 11 05
Other 5%AAA - - -- - - 90 91 11 05
:Other - -:- -
Cochineal and similar insects5%AAA - - - - - - 10 99 11 05
Silkworm eggs5%AAA - - -( ) - - - 20 99 11 05
Ants eggs 5%AAA - - -( ) - - - 30 99 11 05
05 11 99 40 - - -

meat, offal and limbs 5%AAA
(05.01 ) " " .2
.
" " -3
.
05 11 . " " . 4
.
3.- Throughout the Nomenclature, elephant,hippopotamus, walrus, narwhal and wild
boar tusks, rhinoceros horns and the teeth of all animals are regarded as " ivory ".
2.- For the purposes of heading 05.01, the sorting of hair by length (provided the root
ends and tip ends respectively are not arranged together) shall be deemed not to
constitute working.
4.- Throughout the Nomenclature, the expression “horsehair” means hair of the manes
or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and
horsehair waste, whether or not put up as a layer with or without supporting material
15
05 11 99 50 () - - -
( )
- - - Sinews and tendons, and similar waste of row
hides 5%AAA
HEADING

()
.12.12 ()
Bulbs, tubers, tuberous roots, corms, crowns
and rhizomes, dormant, in growth or in flower;
chicory plants and roots other than roots of
heading 12.12.
06 01 10 00
()
rhizomes, dormant 0%DAA
06 01 20 00
() ()
- Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, in growth or in flower; chicory plants and
roots
0%DAA
. ( ) 06.02 Other live plants (including their roots), cuttings
and slips; mushroom spawn.
Grapevines (grapeslips)0%DAA - - -( ) - - - 10 10 02 06
Other0%DAA - - -- - - 90 10 02 06
-
:
- Trees, shrubs and bushes, grafted or not, of
kinds which bear edible fruit or nuts:
Palm tree seedling0%IAA - - - - - - 10 20 02 06
Coconut seedling0%IAA - - - - - - 20 20 02 06
Other 0%DAA - - -- - - 90 20 02 06
:Rhododendrons and azaleas, grafted or not -: -
Ornamental shrubs5%AAB - - - - - - 10 30 02 06
Other5%AAB - - -- - - 90 30 02 06
Roses, grafted or not 5%AAB - - 00 40 02 06
Other 5%AAB -- 00 90 02 06
06.03
.
Cut flowers and flower buds of a kind suitable
for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise
prepared.
Orchids5%AAB - -() 00 13 03 06
Chrysanthermums5%AAB - - 00 14 03 06
Lilies (Lilium spp.)5%AAB - -( ) 00 15 03 06
Other5%AAB - -- - 00 19 03 06
Other5%AAB - - 00 90 03 06
06.04

.
Foliage, branches and other parts of plants,
without flower or flower buds, and grasses,
mosses and lichens, being goods of a kind
suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared.
Other5%AAB - - 00 90 04 06
(07.13 ) - ()

:
.(12.14) - 1
{} ( 07.12 07.11 07.10 07.09 ) - 2
( )
{} { } ()
.( )
:
( )
. % 3

:
) (06.01 ) - 1
(
.(7)
- 2
(06.04 06.03)
.( 97.01) ( )

:
l.- Subject to the second part of heading 06.01, this Chapter covers only live trees and
goods (including seedling vegetables) of a kind commonly supplied by nursery
gardeners or florists for planting or for ornamental use; nevertheless it does not include
potatoes, onions, shallots, garlic or other products of Chapter 7 .
Notes.
Edible vegetables and certain roots and tubers
In this Section the term pellets " means products which have been agglomerated either
directly by compression or by the addition of a binder in a proportion not exceeding 3 %
by weight.
Notes.
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
Chapter 6
(a) dried leguminous vegetables, shelled (heading 07.13);
3.- heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to
07.11, other than :
VEGETABLE PRODUCTS
Section 2
2.- In headings 07.09, 07.10, 07.11 and 07.12 the word " vegetables " includes edible
mushrooms , truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn
(Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta,
fennel, parsley , chervil, tarragon, cress and sweet marjoram ( majorana hortensis or Origanum majorana ).
1.- This Chapter does not cover forage products of heading 12.14.
2.- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as
including a reference to bouquets, floral baskets, wreaths and similar articles made
wholly or partly of goods of that kind, account not being taken of accessories of other
materials, However, these headings do not include collages or similar decorative
plaques of heading 97.01 .
Seed 0%DAA - - 00 10 01 07
Other0%DAA -- 00 90 01 07
Tomatoes, fresh or chilled. 0%DAA. 00 00 02 07.0207
. 07.03 Onions, shallots, garlic, leeks and other
alliaceous vegetables,fresh or chilled.
:Onions - - -:- - -
Onions for food (green or dry rind)0%DAA - - - -( ) - - - - 11 10 03 07
Onions (for sowing) 0%DAA - - - -( ) - - - - 12 10 03 07
Shallots0%DAA - - - - - - 20 10 03 07
Garlic0%DAA -- 00 20 03 07
Leeks and other alliaceous vegetables0%DAA - - 00 90 03 07
07.04
.
Cabbages, cauliflowers, kohlrabi, kale and
similar edilble brassicas, fresh or chilled.
Cauliflowers and broccoli 0%DAA - - 00 10 04 07
Brussels sprouts 0%DAA - - 00 20 04 07
Other 0%DAA - - 00 90 04 07
07.05 ( ) ( )
.
:Lettuce -:-
Cabbage lettuce (head lettuce) 0%DAA - -() - - 00 11 05 07
Other0%DAA - - - - 00 19 05 07
:Chicory -:-
Other 0%DAA - -- - 00 29 05 07
07.06 () ()
.
Carrots, turnips, salad beetroot, salsify,
celeriac, radishes and similar edible roots, fresh
or chilled.
Carrots and turnips 0%DAA - - 00 10 06 07
Other0%DAA -- 00 90 06 07
Cucumbers and gherkins, fresh or chilled .0%DAA. 00 00 07 07.0707
. 07.08 Leguminous vegetables, shelled or unshelled,
fresh or chilled .
Peas (Pisum sativum)0%DAA -( ) - 00 10 08 07
Beans (Vigna spp., Phaseolus spp.) 0%DAA - ( ) - 00 20 08 07
:Other leguminous vegetables -: -
Beans0%DAA - - - - - - 10 90 08 07
Other0%DAA - - -- - - 90 90 08 07
.Other vegetables, fresh or chilled. 07.09
Asparagus 0%DAA -- 00 20 09 07
Aubergines (egg-plants) 0%DAA -- 00 30 09 07
Celery other than celeriac 0%DAA - - 00 40 09 07
:Mushrooms and truffles - : -
Mushrooms of the genus Agaricus 0%DAA - - - - 00 51 09 07
Mushrooms of the genus Boletus 0%DAA - - 00 52 09 07
Mushrooms of the genus Cantharellus 0%DAA - - 00 53 09 07
Shiitake (Lentinus edodes) 0%DAA - -( ) 00 54 09 07
07 09 55 00 )
(
- - Matsutake (Tricholoma matsutake, Tricholoma
magnivelare, Tricholoma anatolicum, Tricholoma
0%DAA
Truffles (Tuber spp.)0%DAA - -( ) 00 56 09 07
:Other - - : - -
Truffles0%DAA - - -() 10 59 09 07
Other0%DAA - - -- - - 90 59 09 07
( ) - 00 60 09 07 - Fruits of the genus Capsicum or of the genus
Pimenta 0%DAA
( ) - 00 70 09 07 - Spinach, New Zealand spinach and orache spinach
(garden spinach) 0%DAA
Olives0%DAA - - - - 00 92 09 07
Pumpkins, squash and gourds (Cucurbita spp.)0%DAA - - ( ) - - 00 93 09 07
:Other - - :- -
Okra0%DAA - - -.- - - 20 99 09 07
Parsley0%DAA - - -- - - 30 99 09 07
Coriander0%DAA - - -- - - 40 99 09 07
Other0%DAA - - -- - - 90 99 09 07
. ( ) 07.10 Vegetables (uncooked or cooked by steaming or
boiling in water), frozen.
Potatoes5%BAB -- 00 10 10 07
: Leguminous vegetables, shelled or unshelled -: -
07.11 - 5
( )
.
5.- Heading 07.11 applies to vegetables which have been treated solely to ensure their
provisional preservation during transport or storage prior to use (for example, by
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions),
provided they remain unsuitable for immediate consumption in that state.
( 11.04 11.02 ) - ()
(11.05 ) - ()
.(11.06 ) 07.13 - ()
{} - 4
.(09.04) {}
4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus
Pimenta are excluded from this Chapter (heading No 09.04).
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13
(heading 11.06).
(c) flour , meal , powder , flakes , granules and pellets of potatoes ( heading
No . 11.05);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
17
Peas (Pisum sativum)5%BAB - - ( ) - - 00 21 10 07
Beans (Vigna spp., Phaseolus spp.) 5%BAB - - ( ) - - 00 22 10 07
Other 5%BAB - -- - 00 29 10 07
( ) - 00 30 10 07 - Spinach, New Zealand spinach and orache spinach
(garden spinach) 5%BAB
Mixtures of vegetables5%BAA - - 00 90 10 07
07.11
.
consumption.
Olives5%BAB -- 00 20 11 07
Cucumbers and gherkins 5%BAA - - 00 40 11 07
:Mushrooms and truffles -: -
Mushrooms of the genus Agaricus5%BAB - - - - 00 51 11 07
Other5%BAB - -- - 00 59 11 07
Other vegetables; mixtures of vegetables 5%BAB - - 00 90 11 07
07.12
.
Dried vegetables, whole, cut, sliced, broken or
in powder, but not further prepared.
Onions 5%BAB -- 00 20 12 07
) ( ) -
: (
jelly fungi (Tremella spp.) and truffles:
Mushrooms of the genus Agaricus5%BAB - - - - 00 31 12 07
Wood ears (Auricularia spp.)5%BAB - - ( ) - - 00 32 12 07
Jelly fungi (Tremella spp.)5%BAB - -( ) - - 00 33 12 07
Shiitake (Lentinus edodes)5%BAB - -( ) 00 34 12 07
Other5%BAB - -:-00 39 12 07
Other vegetables; mixtures of vegetables5%BAB - - 00 90 12 07
. 07.13 Dried leguminous vegetables, shelled, whether
or not skinned or split.
Peas (Pisum sativum)5%BAA -( ) - 00 10 13 07
Chickpeas (garbanzos) 5%BAA -() - 00 20 13 07
Beans (Vigna spp., Phaseolus spp.) - :( ) - :
(L.) - -
(.L) :
Hepper or Vigna radiata (L.) Wilczek :
For sowing0%DAA - - -- - - 10 31 13 07
For food5%BAA - - -- - - 20 31 13 07
) () - -
:(
Vigna angularis) :
( ) - - - - Kidney beans, including white pea beans
(Phaseolus vulgaris) :
:( ) - - - - Bambara beans (Vigna subterranea or
Voandzeia subterranea):
:Cow peas (Vigna unguiculata) - - :( ) - -
For sowing5%BAA - - -- - - 10 35 13 07
For food5%BAA - - -- - - 20 35 13 07
Other5%BAA - -- - 00 39 13 07
Lentils 5%BAA -- 00 40 13 07
07 13 50 00 (. ) -
(. . )
- Broad beans (Vicia faba var. major) and horse
beans (Vicia faba var. equina, Vicia faba var. minor) 5%BAA
Pigeon peas (Cajanus cajan)5%BAA - ( ) - 00 60 13 07
:Other -:-
07.14
()

.()
sweet potatoes and similar roots and tubers
with high starch or inulin content, fresh, chilled,
frozen or dried, whether or not sliced or in the
form of pellets; sago pith.
Manioc (cassava)5%BAA -() () - 00 10 14 07
Sweet potatoes 5%BAB - 00 20 14 07
Yams (Dioscorea spp.)5%BAA - ( ) - 00 30 14 07
Taro (Colocasia spp.)5%BAA - ( ) - 00 40 14 07
Yautia (Xanthosoma spp.)5%BAA -( ) - 00 50 14 07
:Other -:-
Jerusalem artichokes5%BAB - - - - - - 20 90 14 07
Other5%BAB - - -- - - 90 90 14 07

:
. - 1
. - 2
- 3
:
) - ()
.(
Edible fruit and nuts; peel of citrus fruit or melons
Chapter 8
3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for
the following purposes :
2.- Chilled fruits and nuts are to be classified in the same headings as the
corresponding fresh fruits and nuts.
I.- This Chapter does not cover inedible nuts or fruits.
Notes.
(a) For additional preservation or stabilisation (for example, by moderate heat
treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
18
HEADING

08.01 ( )
.
dried, whether or not shelled or peeled.
:Coconuts -:() -
Desiccated 5%BAA - -- - 00 11 01 08
In the inner shell (endocarp)5%BAB - - - - 00 12 01 08
Other5%BAB - -- - 00 19 01 08
:Brazil nuts -: -
Shelled5%AAA - -- - 00 22 01 08
:Cashew nuts -:( ) -
In shell5%AAB - -- - 00 31 01 08
Shelled5%AAA - -- - 00 32 01 08
. 08.02 Other nuts, fresh or dried, whether or not
shelled or peeled.
Hazelnuts or filberts (Corylus spp.) - :( ) - :
In shell5%AAB - -- - 00 21 02 08
Shelled5%AAB - -- - 00 22 02 08
:Walnuts -: -
Shelled5%AAB - -- - 00 32 02 08
:Chestnuts (Castanea spp.) - :( )
In shell5%AAB - -- - 00 41 02 08
Shelled5%AAB - -- - 00 42 02 08
:Pistachios -: -
Shelled5%AAB - -- - 00 52 02 08
Macadamia nuts -:
In shell5%AAB - -- - 00 61 02 08
Shelled5%AAB - -- - 00 62 02 08
:Kola nuts (Cola spp.) - :( ) -
Cola Acuminata ( sterculia acuminata)5%AAB - - - - - - 10 70 02 08
Other5%AAB - - -- - - 90 70 02 08
Areca nuts5%AAB - - 00 80 02 08
:Other -:-
Pine nuts, in shell 5%AAA - - 00 91 02 08
Pine nuts, shelled 5%AAA - - 00 92 02 08
:Other - -:
Green seed (Banak)5%AAB - - - () - - - 10 99 02 08
:Other - - -:- - -
Shelled5%AAB - - - -- - - - 92 99 02 08
.Bananas, including plantains, fresh or dried. 08.03
plantains -- 00 10 03 08 Protection
fees(25%) EAA
fees(25%) EAA
.
mangoes and mangosteens, fresh or dried.
:Dates -:-
fees(20%) EAA
:Dried - - -: - - -
fees(20%) EAA
fees(20%) EAA
:Figs -:-
.Citrus fruit, fresh or dried. 08.05
Oranges0%DAA -- 00 10 05 08
( )" " -
:
- Mandarins (including tangerines and
citrus hybrids
Clementines0%DAA - -- - 00 22 05 08
Other0%DAA - -- - 00 29 05 08
Grapefruit and pomelos 0%DAA - ( ) 00 40 05 08
( ) -
:( )
limes (Citrus aurantifolia, Citrus latifolia) :
Fresh0%DAA - - -- - - 10 50 05 08
Dried - - -: - - - 20 50 05 08 Protection
fees(100%) EAA
08.12 - 4
( )
.
4.- Heading 08.12 applies to fruit and nuts which have been treated solely to ensure
their provisional preservation during transport or storage prior to use (for example, by
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions),
provided they remain unsuitable for immediate consumption in that state.
( ) - ()
.
(b) To improve or maintain their appearance (for example, by the addition of
vegetable oil or small quantitics of glucose syrup),provided that they retain the
character of dried fruit or dried nuts.
19
.Grapes, fresh or dried. 08.06
Fresh 0%DAA -- 00 10 06 08
Dried 0%DAA -() - 00 20 06 08
. ( ) 08.07 Melons (including watermelons) and papaws
(papayas), fresh.
Watermelons0%DAA - - - - 00 11 07 08
:Other - -:- -
Melon (muskmelon)0%DAA - - -( ) - - - 10 19 07 08
Other0%DAA - - -- - - 90 19 07 08
Papaws (papayas)0%DAA -- 00 20 07 08
.Apples, pears and quinces, fresh. 08.08
Apples0%DAA -- 00 10 08 08
Pears0%DAA - - 00 30 08 08
Quinces0%DAA - - 00 40 08 08
08.09 ("" )
. ( )
Apricots 0%DAA -- 00 10 09 08
:Cherries -:-
Sour cherries (Prunus cerasus)0%DAA - -( ) - - 00 21 09 08
Other0%DAA - -- - 00 29 09 08
Peaches, including nectarines0%DAA - - 00 30 09 08
Plums and sloes0%DAA - - 00 40 09 08
.Other fruit, fresh. 08.10
Strawberries0%DAA -( ) - 00 10 10 08
- 00 20 10 08 - Raspberries, blackberries, mulberries and
loganberries 0%DAA
Black, white or red currants and gooseberries0%DAA - - 00 30 10 08
- 00 40 10 08 - Cranberries, bilberries and other fruits of the genus
Vaccinium 0%DAA
Durians 0%DAA -- 00 60 10 08
Persimmons 0%DAA -- 00 70 10 08
:Other -:-
Medlar0%DAA - - -() - - - 20 90 10 08
Prickly pear0%DAA - - -( ) - - - 30 90 10 08
Other0%DAA - - -- - - 90 90 10 08
08.11
.
Fruit and nuts, uncooked or cooked by steaming
or boiling in water, frozen, whether or not
containing added sugar or other sweetening
matter.
Strawberries 5%AAB -( ) - 00 10 11 08
08 11 20 00

- Raspberries, blackberries, mulberries,
gooseberries
Other5%AAB -- 00 90 11 08
08.12
.
consumption.
08.13
08.06 08.01

.
Chapter.
Prunes5%AAB - - 00 20 13 08
Apples5%AAB -- 00 30 13 08
:Other fruit -: -
Pears5%AAB - - -- - - 30 40 13 08
Other5%AAB - - -- - - 90 40 13 08
08 13 50 00 -
- Mixtures of nuts or dried fruits of this Chapter5%AAB
08.1408 14 00 00
( )

.
watermelons), fresh,frozen, dried or
5%AAA
) 09.10 09.04
( {} {}

.21.03
. - ()
.12.11 () - 2

09.10 - ()
: 09.10 09.04 - 1

:
The addition of other substances to the products of headings 09.04 to 09.10 (or to the
mixtures referred to in paragraph (a) or (b) above) shall not affect their classification
provided the resulting mixtures retain the essential character of the goods of those
headings. Otherwise such mixtures are not classified in this Chapter; those constituting
mixed condiments or mixed seasonings are classified in heading 21.03 .
(b) Mixtures of two or more of the products of different headings are to be
classified in heading 09.10.
(a) Mixtures of two or more of the products of the same heading are to be
classified in that heading;
1.- Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :
Notes.
Chapter 9
2.- This Chapter does not cover Cubeb pepper (Piper cubeba ) or other products of
heading 12.11.
A
09.01
.
Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion.
:Coffee, not roasted -: -
Not decaffeinated 0%DAA - - - - 00 11 01 09
Decaffeinated0%DAA - - - - 00 12 01 09
:Coffee roasted -: -
Not decaffeinated 0%DAA - - - - 00 21 01 09
Decaffeinated0%DAA - - - - 00 22 01 09
Other0%DAA -- 00 90 01 09
.Tea, whether or not flavoured. 09.02
09 02 10 00 ( ) -
3
of a content not exceeding 3 kg 0%DAA
Other green tea (not fermented)0%DAA -( ) - 00 20 02 09
( ) -
: 3
- Black tea (fermented) and partly fermented tea,
in immediate packings of a content not
exceeding 3 kg :
Tea bag not exceeding 3 g0%DAA - - - 3 - - - 10 30 02 09
Other0%DAA - - -- - - 90 30 02 09
() - 00 40 02 09 - Other black tea (fermented) and other partly
fermented tea 0%DAA
Mate. 5%AAB.() 00 00 03 09.0309
09.04 ( )
. ( )
Pepper of the genus Piper ; dried or crushed or
ground fruits of the genus Capsicum or of the
genus Pimenta .
:Pepper - :() -
Neither crushed nor ground5%AAB - - - - 00 11 04 09
Crushed or ground5%AAB - - - - 00 12 04 09
) ( )
:(
Pimenta :
Neither crushed nor ground:5%AAB - - - - 00 21 04 09
Crushed or ground 5%AAB - - - - 00 22 04 09
.Vanilla.09.05
Neither crushed nor ground:5%AAB - - 00 10 05 09
Crushed or ground 5%AAB - - 00 20 05 09
.Cinnamon and cinnamon-tree flowers. 09.06
:Neither crushed nor ground - : -
Cinnamon (Cinnamomum zeylanicum Blume - -( ) 00 11 06 09 )5%AAB
Other5%AAB - -- - 00 19 06 09
.Cloves (whole fruit, cloves and stems).( ) 09.07
Neither crushed nor ground:5%AAB - - 00 10 07 09
.Nutmeg, mace and cardamoms .() 09.08
Nutmeg -:
Neither crushed nor ground:5%AAA - - - - 00 11 08 09
Crushed or ground 5%AAA - - - - 00 12 08 09
: Mace -: -
.Neither crushed nor ground - - - - 00 21 08 09
PROHIBITED ICP
Crushed or ground - - - - 00 22 08 09
PROHIBITED ICP
:Cardamoms - :() -
Neither crushed nor ground:0%DAA - - - - 00 31 08 09
Crushed or ground 0%DAA - - - - 00 32 08 09
09.09 ()
.
or caraway; juniper berries.
: Seeds of coriander -: -
: Seeds of cumin -: -
Neither crushed nor ground:5%AAA - - - - 00 31 09 09
Crushed or ground 5%AAA - - - - 00 32 09 09
: ( ) - Seeds of anise, badian, caraway or fennel;
juniper berries :
09.10 ()
.
leaves, curry and other spices.
:Ginger -: -
Saffron5%AAB - - 00 20 10 09
: Turmeric (curcuma) -: -
Neither crushed nor ground:5%AAB - - - - - - 10 30 10 09
Crushed or ground 5%AAB - - - - - - 20 30 10 09
:Other spices -: -
Mixtures referred to in Note 1 (b) to this Chapter 5%AAB - - / 1 - - 00 91 10 09
:Other - - : - -
Fenugreek5%AAB - - - - - - 10 99 10 09
Thyme and bay leaves5%AAB - - -() 20 99 10 09
Curry5%AAB - - - 30 99 10 09
Other5%AAB - - -- - - 90 99 10 09

: Durum wheat -: () -
Other0%DCC - -- - 00 19 01 10
:Other -:-
:Other - -:- -
Normal wheat0%DCC - - - ( ) - - - 10 99 01 10
Thin wheat0%DCC - - - ( ) - - - 20 99 01 10
Meslin0%DCC - - - - - - 30 99 01 10
.Rye.() 10.02
Other5%AAA - - 00 90 02 10
.Barley.10.03
Other0%DAA - - 00 90 03 10
.Oats . 10.04
:Other - :-
Grey oats ( or black)0%DAA - - - - - - 10 90 04 10
White oats ( or yellow )0%DAA - - - - - - 20 90 04 10
.Maize (corn).10.05
:Other -:-
Golden corn0%DAA - - - - - - 10 90 05 10
White corn0%DAA - - - - - - 20 90 05 10
Brown corn0%DAA - - - - - - 30 90 05 10
Other0%DAA - - -- - - 90 90 05 10
.Rice.10.06
Rice in the husk (paddy or rough) 0%DAA -( ) - 00 10 06 10
Husked (brown) rice0%DAA -( ) - 00 20 06 10
- 00 30 06 10 - Semi-milled or wholly milled rice, whether or not
polished or glazed 0%DAA
Broken rice0%DAA - - 00 40 06 10
: Grain sorghum: 10.07
Other5%AAA - - 00 90 07 10
. 10.08 Buckwheat, millet and canary seeds; other
cereals.
: Millet -: -
Other0%DAA - -- - 00 29 08 10
Canary seeds0%DAA - - 00 30 08 10
Fonio (Digitaria spp.)0%DAA - ( ) - 00 40 08 10
Quinoa (Chenopodium quinoa)0%DAA - ( ) 00 50 08 10
Triticale0%DAA - - 00 60 08 10
Other cereals0%DAA - - 00 90 08 10
:
: - 1
()- 1
.
) . - ()
. 10.06 (

.10.08
.(7 ) 10.05 - 2
- () - 2
:
) (2) - 1
(
.(3) ( ) - 2
(23.02)
.(11.04)
(b) an ash content (after deduction of any added minerals) not exceeding that
indicated in Column (3).
(a) a starch content (determined by the modified Ewers polarimetric methnd)
exceeding that indicated in Column (2); and
2.- (A) Products from the milling of the cereals listed in the table below fall in this
Chapter if they have , by weight on the dry product :
(f) Starches having the character of perfumery, cosmetic or toilet preparations
(Chapter 33).
(e) Pharmaceutical products (Chapter 30); or
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(c) Corn flakes or other products of heading 19.04;
(b) Prepared flours, groats, meals or starches of heading 19.01 ;
(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
Notes.
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked
or ground, is always classified in heading 11.04 .
( 21.01 09.01 ) ( ) - ()
(19.01) - ()
(19.04) - ()
( 20.05 20.04 20.01 ) - ()
(30 ) - ()
.(33) () () - ()
:
} { } { ( ) } - 1
. ( 28) {

Products of the milling industry; malt; starches; inulin; wheat gluten() ()
Chapter 11
1.- The term " durum wheat " means wheat of the Triticum durum species and the
hybrids derived from the inter-specific crossing of Triticum durum which have the
same number (28) of chromosomes as that species.
Subheading Note.
2.- Heading 10.05 does not cover sweet corn (Chapter 7).
(B) The Chapter does not cover grains which have been hulled or otherwise worked.
However, rice, husked, milled, polished, glazed, parboiled or broken remains classified
in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly
removed in order to separate the saponin, but which has not undergone any other
processes, remains classified in heading 10.08.
I.- (A) The products specified in the headings of this Chapter are to be classified in
those headings only if grains are present, whether or not in the ear or on the stalk.
22
315
()
micrometres
(microns)
500
()
micrometres
(microns)
(2)(3)(4)(5)
% Barley45 %3 %80
% Oats45 %5 %80

HEADING

A
.Wheat or meslin flour. () 11.01
Wheat flour0%DCC - - -() - - - 10 00 01 11
Flour of mixed wheat and rye0%DCC - - - - - - 20 00 01 11
.Cereal flours other than of wheat or meslin {} ) 11.02
Maize (corn) flour0%DAA - - 00 20 02 11
:Other -:-
Barley flour0%DAA - - - - - - 10 90 02 11
Oats flour0%DAA - - - - - - 20 90 02 11
Grain sorghum flour 0%DAA - - - - - - 30 90 02 11
Buckwheat flour0%DCA - - - - - - 40 90 02 11
Millet flour0%DAA - - - - - - 50 90 02 11
Rice flour0%DAA - - - - - - 60 90 02 11
Other0%DAA - - -- - - 90 90 02 11
.Cereal groats, meal and pellets. 11.03
:Groats and meal -: -
:Of wheat - -:() - -
:Of maize (corn) - - : - -
Groats0%DAA - - -- - - 10 13 03 11
Meal0%DAA - - -- - - 20 13 03 11
:Of other cereals - - : - -
Of barley 0%DAA - - - - - - 10 19 03 11
Of grain sorghum 0%DAA - - - - - - 20 19 03 11
Of rye0%DAA - - - - - - 30 19 03 11
Of buckwheat0%DAA - - - - - - 40 19 03 11
Of millet0%DAA - - - - - - 50 19 03 11
Of other cereals 0%DAA - - - - - - 90 19 03 11
Pellets0%DAA - - 00 20 03 11
11.04
)
(
. 10.06
Cereal grains otherwise worked (for example,
hulled, rolled,flaked, pearled, sliced or kibbled),
except rice of heading 10.06; germ of cereals,
whole, rolled, flaked or ground.
:Rolled or flaked grains -: -
Of oats5%AAB - - - - 00 12 04 11
:Of other cereals - -: - -
Of wheat5%AAB - - -() - - - 10 19 04 11
Of rye5%AAA - - - - - - 20 19 04 11
Of buckwheat5%AAA - - - - - - 30 19 04 11
Of millet5%AAA - - - - - - 40 19 04 11
Of grain sorghum 5%AAA - - - - - - 50 19 04 11
Of maize (corn)5%AAB - - - - - - 60 19 04 11
Of other cereals5%AAB - - - - - - 90 19 04 11
:( ) - - Other worked grains (for example, hulled,
pearled, sliced or kibbled):
Of oats 5%AAB - - - - 00 22 04 11
Of maize (corn)5%AAA - - - - 00 23 04 11
:Of other cereals - -: - -
Of wheat5%AAA - - -() - - - 10 29 04 11
Of rye5%AAA - - - - - - 20 29 04 11
Of buckwheat5%AAA - - - - - - 30 29 04 11
% 95 - ()
. 1.25
() () (11.03) - 3
:
% 95 - ()
. 2
Ash content Starch content Cereal
(1)
(11.02) (11.01) - ()
(4) ( )
. (5)
.(11.04) (11.03)
(b) in the case of other cereal products at least 95 % by weight passes through
a woven metal wire cloth sieve with an aperture of 1.25 mm.
(a) in the case of maize (corn) products, at least 95 % by weight passes
through a woven metal wire cloth sieve with an aperture of 2 mm;
3.- For the purposes of heading 11.03, the terms " groats " and " meal " mean products
obtained by the fragmentation of cereal grains, of which :

a sieve with an aperture of
(B) Products falling in this Chapter under the above provisions shall be classified in
heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth
sieve with the aperture indicated in Column (4) or (5) is not less, by weight,than that
shown against the cereal concerned .
Otherwise, they fall in heading 11.03 or 11.04.
23
Of millet5%AAA - - - - - - 40 29 04 11
Of grain sorghum 5%AAA - - - - - - 50 29 04 11
Of other cereals5%AAB - - - - - - 90 29 04 11
Germ of cereals, whole, rolled, flaked or ground 5%AAA - - 00 30 04 11
. 11.05 Flour, meal, powder, flakes, granules and pellets
of potatoes.
Meal 5%AAA - - -- - - 20 10 05 11
Powders5%AAB - - -- - - 30 10 05 11
Flakes, granules and pellets5%AAB - - 00 20 05 11
11.06
07.14
.(8)
vegetables of heading 07.13, of sago or of roots
or tubers of heading 07.14 or of the products of
Chapter 8.
:07.13 - - Of the dried leguminous vegetables of heading
07.13:
Of chick peas5%AAA - - - - - - - - 12 10 06 11
Of string beans5%AAA - - - - - - - - 13 10 06 11
Of haricot beans5%AAA - - - - - - - - 14 10 06 11
Of lentils5%AAA - - - - - - - - 15 10 06 11
Of kidney beans5%AAA - - - - - - - - 16 10 06 11
Other5%AAB - -

royal oman police ةيناطلسلا نامع ةطرش directorate general

Documents