CHAN ROBLES AND ASSOCIATES LAW FIRM - Welcome to the Home of the Philippine On-Line Legal Resources

Philippine Laws, Statutes & Codes

ON-LINE
.
Sponsored by:  The ChanRobles Group

A collection of Philippine laws, statutes and codes
not included or cited in the main indices
of the Chan Robles Virtual Law Library.





google search for chanrobles.com Search for www.chanrobles.com

Google
 
Web www.chanrobles.com



THE CHAN ROBLES VIRTUAL LAW LIBRARY - QUICK GLANCE
 Philippines| Worldwide|The Business Page





EXECUTIVE ORDER NO. 254


 


EXECUTIVE ORDER NO. 254 - MODIFYING THE RATES OF DUTY ON CERTAIN IMPORTED ARTICLES AS PROVIDED FOR UNDER THE TARIFF AND CUSTOMS CODE OF 1978, AS AMENDED, IN ORDER TO IMPLEMENT THE 2000-2003 PHILIPPINE SCHEDULE OF TARIFF REDUCTION UNDER THE BOLD ECONOMIC MEASURE INITIATIVES OF THE ACCELERATED COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) SCHEME FOR THE ASEAN FREE TRADE AREA (AFTA)
 


WHEREAS, at the conclusion of the 6th ASEAN Summit held in Hanoi, Vietnam on 15-16 December 1999, the ASEAN Heads of State and Government agreed to adopt a number of “bold” economic measures aimed at restoring regional economic growth and hastening the recovery from the Asian financial crisis;

WHEREAS, among the “bold” economic measures adopted was the acceleration of the ASEAN Free Trade Area (AFTA) from year 2003 to 2002;

WHEREAS, each country will, by the year 2000, individually impose tariffs of 0-5% on 85% of items in their respective CEPT Inclusion Lists, 90% in year 2001 and 100%, with some fibility, in year 2002;

WHEREAS, at its Meeting on 19 August 1999, the NEDA Board approved the acceleration of the CEPT rates on eight hundred fifty (850) tariff lines to 0-5% and likewise decided on the unification of the CEPT rates on extracted tariff lines to facilitate the implementation of the AFTA-CEPT on said products;

WHEREAS, the 13th AFTA Council Meeting and the 31st ASEAN Economic Ministers’ Meeting held in Singapore on 29 September 1999 and 30 September 1999, respectively, approved the acceleration of the CEPT tariff reduction to 0-5% on products in the Inclusion Lists of the Philippines and Thailand in year 2000 whose legal enactments shall cover the whole period of 2000-2003;

WHEREAS, Section 402 of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464), as amended, empowers the President, upon the recommendation of the National Economic and Development Authority, to increase, reduce or remove existing protective rates of import duty, as well as to modify the form of duty;  

NOW, THEREFORE, I, JOSEPH EJERCITO ESTRADA, President of the Republic of the Philippines, by virtue of the powers vested in me by law, do hereby order:

SECTION 1.    The articles specifically listed in ANNEX “A” (Articles Granted Concession under the “bold” measure initiative of the AFTA-CEPT) hereof, as classified under Section 104 of the Tariff and Customs Code of 1978, as amended, shall be subject to the ASEAN Common Effective Preferential Tariff in accordance with the 2000-2003 schedule indicated in Columns 4-7 of ANNEX “A”. The ASEAN CEPT rates so indicated shall be accorded to imports coming from ASEAN member states applying CEPT concession to the same product pursuant to Article 4 of the CEPT Agreement and its Interpretative Notes.

SECTION 2.    In the event that any subsequent changes are made in the basic (MFN) Philippine rate of duty on any of the articles listed in ANNEX “A” to a rate lower than the rate prescribed in Columns 4-7 of ANNEX “A” such article shall automatically be accorded the corresponding reduced duty.

SECTION 3.    The Margins of Preference (MOPs) accorded under the ASEAN Preferential Trading Arrangements (PTA) shall no longer be extended to any of the products listed in ANNEX “A” hereof.

SECTION 4.    From the date of effectivity of this Order, all articles listed in ANNEX “A” entered or withdrawn from warehouses in the Philippines for consumption shall be imposed the rates of duty therein prescribed subject to qualification under the Rules of Origin as provided for in the Agreement on the CEPT Scheme for the AFTA signed on 28 January 1992.

SECTION 5.    All Presidential issuances, administrative rules and regulations, or parts thereof, which are contrary or inconsistent with this Executive Order are hereby repealed or modified accordingly.  

SECTION 6.    This Executive Order shall take effect immediately.

Done in the City of Manila, this 12th day of June, in the year of Our Lord, two thousand.

ANNEX A
ARTICLES GRANTED CONCESSIONS UNDER THE COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) SCHEME FOR THE ASEAN FREE TRADE AREA (AFTA)

    APPLICABLE ASEAN CEPT RATE (%)
HDG.    H.S.     DESCRIPTION      1 January of Year
 NO.    CODE       2000        2001    2002      2003
  (1)       (2)            (3)             (4)        (5)          (6)    (7)

01.01    Live horses, asses, mules and hinnies.
            - Horses:
0101.19 00    -- Other    5    5    5    5
01.05    Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and
              guinea fowls.
                   - Other:
0105.92    --  Fowls of the species Gallus
                      domesticus, weighing not more than
                      2,000 g:
0105.92 20    --- Game cock or any male chicken
                            for cock fighting                       3    3    3    3
0105.93    --  Fowls of the species Gallus
                      domesticus, weighing more than
                      2,000 g:
0105.93 20    --- Game cock or any male chicken
                             for cock fighting                       3    3    3    3
01.06    0106.00    Other live animals.
0106.00 90    --- Other                                                  5    5    5    5
02.06    Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh,
             chilled or frozen.
0206.10 00     - Of bovine animals, fresh or chilled            5    5    5    5
                         - Of bovine animals, frozen:
0206.21 00    -- Tongues                                                      5    5    5    5
0206.22 00    -- Livers                                                         3    3    3    3
0206.29 00    -- Other                                                          5    5    5    5
02.08    Other meat and edible meat offal, fresh, chilled or frozen.
0208.20 00    - Frogs’ legs                                5    5    5    5
0208.90 00    - Other                                        5    5    5    5
02.10    Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or
              meat offal.
0210.20 00    - Meat of bovine animals    5    5    5    5
03.02    Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04.
                         - Salmonidae, excluding livers and roes:
0302.11 00    --  Trout (Salmo trutta,
    Oncorhynchus mykiss, Oncorhynchus
    clarki, Oncorhynchus aguabonita,
    Onchorchynchus gilae, Oncorhynchus
    apache and Oncorhynchus
    chrysogaster)                                               5    5    5    5
0302.12 00    --  Pacific salmon (Oncorhynchus nerka,
    Oncorhynchus gorbuscha,
    Oncorhynchus keta, Oncorhynchus
    tschawytscha, Oncorhynchus kisutch,
    Oncorhynchus masou and
    Oncorhynchus rhodurus), Atlantic
    salmon (Salmo salar) and Danube
    salmon (Hucho hucho)                                5    5    5    5
  - Flat fish (Pleuronectidae, Bothidae,
    Cynoglossidae, Soleidae,
    Scophthalmidae, Cithanidae), excluding
    livers and roes:
0302.22 00    -- Plaice (Pleuronectes platessa)                      5    5    5    5
0302.23 00    -- Sole (Solea spp.)                                            5    5    5    5
0302.40 00    - Herrings (Clupea harengus, Clupea
                          pallasii), excluding livers and roes                5    5    5    5
0302.50 00    - Cod (Gadus morhua, Gadus ogac,
                          Gadus macrocephalus), excluding
                          livers and roes                                                5    5    5    5
                         - Other fish, excluding livers and roes:
0302.62 00    -- Haddock (Melanogrammus aeglefinus)        5    5    5    5
0302.63 00    -- Coalfish (Pollachius virens)                          5    5    5    5
0302.70 00    - Livers and roes                                               5    5    5    5
03.03    Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04
0303.10 00    - Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus), excluding
livers and roes                                               5    5    5    5
- Other salmonidae, excluding livers
and roes:
0303.21 00    --  Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus
apache and Oncorhynchus
chrysogaster)                                                  5    5    5    5
0303.22 00    --  Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)                     5    5    5    5
                         -  Flat fish (Pleuronectidae, Bothidae,
                        Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
excluding livers and roes:
0303.31 00    --  Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus stenolepis)                                 5    5    5    5
0303.32 00    -- Plaice (Pleuronectes platessa)                      5    5    5    5
0303.33 00    -- Sole (Solea spp.)                                            5    5    5    5
0303.50 00    - Herrings (Clupea harengus, Clupea
pallasii), excluding livers and roes    5    5    5    5
0303.60.00    - Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus), excluding livers
and roes                                                         5    5    5    5
                        - Other fish, excluding livers and roes:
0303.72 00    -- Haddock (Melanogrammus aeglefinus)    5    5    5    5
0303.73 00    -- Coalfish (Pollachius virens)                      5    5    5    5
0303.80 00    - Livers and roes                                           5    5    5    5
03.05    Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the
              smoking process; flours, meals and pellets of fish, fit for human consumption.
0305.10 00    - Flours, meals and pellets of fish,
fit for human consumption                            5    5    5    5
0305.20 00    - Livers and roes, dried, smoked,
salted or in brine                                             5    5    5    5
0305.30 00    - Fish fillets, dried, salted or in
brine, but not smoked                                     5    5    5    5
       - Smoked fish, including fillets:
0305.41 00    --  Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)                        5    5    5    5
        -  Dried fish, whether or not salted
but not smoked:
0305.51 00    --  Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus)                                      5    5    5    5
        -  Fish, salted but not dried or smoked
and fish in brine:
0305.62 00    --  Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus)                                      5    5    5    5
03.06    Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
             crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen,
              dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
                         - Frozen:
0306.11 00    --  Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp.,
Jasus spp.)                                  5    5    5    5
0306.12 00    -- Lobsters (Homarus spp.)          5    5    5    5
0306.19 00    --  Other, including flours, meals and
pellets of crustaceans, fit for human
consumption                             5    5    5    5
       - Not frozen:
0306.21 00    --  Rock lobsters and other sea
crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.)        5    5    5    5
0306.22 00    -- Lobsters (Homarus spp.)         5    5    5    5
0306.24 00    -- Crabs                                       5    5    5    5
0306.29 00    --  Other, including flours, meals and
pellets of crustaceans, fit for human
consumption                              5    5    5    5
03.07    Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic
             invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in
             brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human
             consumption.
            - Scallops, including queen scallops,
    of the genera Pecten, Chlamys or
    Placopecten:
0307.21 00    -- Live, fresh or chilled                    5    5    5    5
0307.60 00     - Snails, other than sea snails        5    5    5    5
                        - Other, including flours, meals and
pellets of aquatic invertebrates other
than crustaceans, fit for human
consumption:
0307.91 00    -- Live, fresh, or chilled                  5    5    5    5
0307.99 00    -- Other                                           5    5    5    5
04.03    Buttermilk, curdled milk and cream, yogurt, 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.
0403.10           - Yogurt:
0403.10 10    --- Containing fruits, nuts, cocoa or
                            flavouring matter; liquid yogurt      5    5    5    5
0403.10 90    --- Other                                                 5    5    5    5
0403.90           - Other:                                                 5    5    5    5
0403.90 90    --- Other                                                 5    5    5    5
04.09    0409.00 00    Natural honey.                         5    5    5    5
06.04    Foliage, branches and other parts of plants, without flowers 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.
                        - Other:
0604.99 00    -- Other                                                   5    5    5    5
07.03    Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
0703.90 00    - Leeks and other alliaceous
                          vegetables                                             5    5    5    5
07.04    Cabbages, cauliflowers, kohirabi, kale and similar edible brassicas, fresh or chilled.
0704.10 00    - Cauliflowers and headed broccoli    5    5    5    5
0704.20 00    - Brussels sprouts    5    5    5    5
07.05    Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
    - Chicory:
0705.21 00    --  Witloof chicory (Cichorium intybus
var. foliosum)    5    5    5    5
0705.29 00    -- Other    5    5    5    5
07.06    Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
0706.10 00    - Carrots and turnips    5    5    5    5
07.09    Other vegetables, fresh or chilled.
0709.10 00    - Globe artichokes    5    5    5    5
0709.40 00    - Celery other than celeriac    5    5    5    5
    - Mushrooms and truffles:
0709.51 00    -- Mushrooms    5    5    5    5
0709.70 00    - Spinach, New Zealand spinach and
orache spinach (garden spinach)    5    5    5    5
07.11    Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
0711.40 00    - Cucumbers and gherkins    3    3    3    3
0711.90 00    - Other vegetables; mixtures of vegetables    3    3    3    3
08.06    Grapes, fresh or dried.
0806.10 00    - Fresh    5    5    5    5
08.08    Apples, pears and quinces, fresh.
0808.10 00    - Apples    5    5    5    5
0808.20 00    - Pears and quinces    5    5    5    5
08.09    Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
0809.10 00    - Apricots    5    5    5    5
0809.20 00    - Cherries    5    5    5    5
0809.30 00    - Peaches, including nectarines    5    5    5    5
0809.40 00    - Plums and sloes    5    5    5    5
08.10    Other fruit, fresh.
0810.20 00    - Raspberries, blackberries,
mulberries and loganberries    5    5    5    5
0810.30 00    - Black, white or red currants and
gooseberries    5    5    5    5
0810.40 00    - Cranberries, bilberries and other
fruits of the genus Vaccinium    5    5    5    5
0810.50 00    - Kiwifruit    5    5    5    5
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.
0811.20 00    - Raspberries, blackberries, mulberries,
loganberries, black, white or red currants
and gooseberries    5    5    5    5
0811.90 00    - Other    5    5    5    5
08.13    Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
0813.10 00    - Apricots    5    5    5    5
0813.20 00    - Prunes    5    5    5    5
0813.30 00    - Apples    5    5    5    5
0813.40 00    - Other fruit    5    5    5    5
0813.50 00    - Mixtures of nuts or dried fruits
of this Chapter    5    5    5    5
09.04    Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
    - Pepper:
0904.11    -- Neither crushed or ground:
0904.11 10    --- White pepper    5    5    5    5
0904.20 00    - Fruits of the genus Capsicum or of the
genus Pimenta, dried or crushed or
ground    5    5    5    5
09.10    Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
0910.10 00    - Ginger    3    3    3    3
10.08    Buckwheat, millet and canary seed; other cereals.
1008.10 00    - Buckwheat    3    3    3    3
1008.20 00    - Millet    3    3    3    3
1008.30 00    - Canary seed    3    3    3    3
11.01    1101.00 00    Wheat or meslin flour.    3    3    3    3
11.02    Cereal flours other than of wheat or meslin.
1102.90 00    - Other    3    3    3    3
11.03    Cereal groats, meal and pellets.
    - Pellets:
1103.21 00    -- Of wheat    3    3    3    3
11.04    Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, naked or ground.
1104.30 00    - Germ of cereals, whole, rolled, flaked
or ground    3    3    3    3
11.06    Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
1106.20 00    - Of sago or of roots or tubers of
heading No. 07.14    3    3    3    3
12.07    Other oil seeds and oleaginous fruits, whether or not broken.
1207.40 00    - Sesamum seeds    3    3    3    3
12.12    Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
    - Other:
1212.92 00    -- Sugar cane    3    3    3    3
14.02    Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material.
1402.10 00    - Kapok    3    3    3    3
15.08    Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1508.90 00    - Other    5    5    5    5
15.12    Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
    - Sunflower-seed or safflower oil and
fractions thereof:
1517.19 00    -- Other    5    5    5    5
15.14    Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
1514.90 00    - Other    5    5    5    5
16.04    Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
    - Fish, whole or pieces, but not minced:
1604.12 00    -- Herrings      5    5    5    5
1604.16 00    -- Anchovies    5    5    5    5
1604.30 00    - Caviar and caviar substitutes    5    5    5    5
16.05    Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
1605.10 00    - Crab    5    5    5    5
1605.20 00    - Shrimps and prawns    5    5    5    5
1605.30 00    - Lobster    5    5    5    5
1605.40 00    - Other crustaceans    5    5    5    5
1605.90 00    - Other    5    5    5    5
17.02    Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
1702.20 00    - Maple sugar and maple syrup    5    5    5    5
1702.60 00    - Other fructose and fructose syrup,
containing in the dry state more than
50% by weight of fructose    3    3    3    3
17.03    Molasses resulting from the extraction or refining of sugar.
1703.10 00    - Cane molasses    3    3    3    3
1703.90 00    - Other    3    3    3    3
17.04    Sugar confectionery (including white chocolate), not containing cocoa.
1704.90    - Other
1704.90 10    --- White Chocolate    5    5    5    5
18.05    1805.00 00    Cocoa powder, not containing added
sugar or other sweetening matters.    3    3    3    3
19.02    Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
1902.20 00    - Stuffed pasta, whether or not cooked
or otherwise prepared    5    5    5    5
1902.40 00    - Couscous    5    5    5    5
19.04    Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.
1904.20 00    - Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal flakes
and roasted cereal flakes or swelled
cereals    5    5    5    5
20.02    Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
2002.10 00    - Tomatoes, whole or in pieces    5    5    5    5
2002.90    - Other:
2002.90 10    --- Tomato paste    3    3    3    3
20.03    Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
2003.20 00    - Truffles    5    5    5    5
20.04    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid,   frozen, other than products of heading No. 20.06.
2004.10 00    - Potatoes    5    5    5    5
2004.90    - Other vegetables and mixtures of
vegetables:
2004.90 90    --- Other    5    5    5    5
20.05    Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06.
2005.10 00    - Homogenized vegetables    5    5    5    5
2005.20 00    - Potatoes    5    5    5    5
    - Beans (Vigna spp., Phaseolus spp.):
2005.51 00    -- Beans, shelled    5    5    5    5
2005.59 00    -- Other    5    5    5    5
2005.60 00    - Asparagus    5    5    5    5
2005.70 00    - Olives    5    5    5    5
2005.80 00    - Sweet corn (Zea mays var. saccharata)    5    5    5    5
2005.90 00    - Other vegetables and mixtures of
vegetables    5    5    5    5
20.08    Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.40 00    - Pears    5    5    5    5
2008.50 00    - Apricots    5    5    5    5
2008.60 00    - Cherries    5    5    5    5
2008.70 00    - Peaches    5    5    5    5
    -  Other, including mixtures other than
those of subheading No. 2008.19:
2008.91 00    -- Palm hearts    5    5    5    5
20.09    Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
2009.20 00    - Grapefruit juice    5    5    5    5
2009.60 00    - Grape juice (including grape must)    5    5    5    5
2009.70 00    - Apple juice    5    5    5    5
21.01    Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
2101.20 00    - Extracts, essences and concentrates,
of tea or mate, and preparations with
a basis of these extracts, essences or
concentrates or with a basis of tea or
mate    5    5    5    5
2101.30 00    - Roasted chicory and other roasted
coffee substitutes, and extracts,
essences and concentrates thereof    5    5    5    5
21.02    Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders.
2102.30 00    - Prepared baking powders    3    3    3    3
21.03    Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
2103.30 00    - Mustard flour and meal and prepared
mustard      5    5    5    5
21.04    Soups and broths and preparations therefor; homogenised composite food preparations.
2104.20 00    - Homogenised composite food
preparations    5    5    5    5
21.06    Food preparations not elsewhere specified or included.
2106.90    - Other:
2106.90 30    --- Non-dairy creamer    5    5    5    5
2106.90 60    --- Food supplements    5    5    5    5
22.01    Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
2201.10 00    - Mineral waters and aerated waters    5    5    5    5
2201.90 00    - Other    5    5    5    5
22.02    Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09.
2202.10 00    - Waters, including mineral waters and
aerated waters, containing added sugar
or other sweetening matter or flavoured    5    5    5    5
22.07    Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
2207.10 00    - Undenatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol or higher    5    5    5    5
2207.20 00    - Ethyl alcohol and other spirits,
denatured, of any strength    5    5    5    5
22.08    Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
2208.60 00    - Vodka    5    5    5    5
2208.70 00    - Liqueurs and cordials    5    5    5    5
23.09    Preparations of a kind used in animal feeding.
2309.10 00    - Dog or cat food, put up for retail sale    5    5    5    5
24.02    Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
2402.90 00    - Other    5    5    5    5
27.11    Petroleum gases and other gaseous hydrocarbons.
    - Liquified:
2711.11 00    -- Natural gas    3    3    3    3
33.03    3303.00 00    Perfumes and toilet waters.    5    5    5    5
33.04    Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
3304.10 00    - Lip make-up preparations    5    5    5    5
3304.20 00    - Eye make-up preparations    5    5    5    5
3304.30 00    - Manicure or pedicure preparations    5    5    5    5
    - Other:
3304.91 00    -- Powders, whether or not compressed    5    5    5    5
3304.99 00    -- Other    5    5    5    5
33.06    Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages.
3306.10    - Dentifrices:
3306.10 90    --- Other    5    5    5    5
3306.90 00    - Other    5    5    5    5
33.07    Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
    - Preparations for perfuming or
deodorising rooms, including
odoriferous preparations used during
religious rites:
3307.41 00    -- “Agarbatti” and other odoriferous
preparations which operate by burning    5    5    5    5
34.02    Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 34.01.
3402.20 00    - Preparations put up for retail sale    5    5    5    5
34.05    Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04.
3405.10 00    - Polishes, creams and similar
preparations for footwear or leather    5    5    5    5
3405.20 00    - Polishes, creams and similar
preparations for the maintenance of
wooden furniture, floors or other
woodwork    5    5    5    5
3405.30 00    - Polishes and similar preparations for
coachwork, other than metal polishes    5    5    5    5
3405.90 00    - Other    5    5    5    5
36.04    Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
3604.10 00    - Fireworks    5    5    5    5
37.06    Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.
3706.90    - Other:
3706.90 90    --- Other    5    5    5    5
38.23    Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
    - Industrial monocarboxylic fatty acids;
acid oils from refining:
3823.13 00    -- Tall oil fatty acids    3    3    3    3
40.10    Conveyor or transmission belts or belting, of vulcanised rubber.
    - Conveyor belts or belting:
4010.11 00    -- Reinforced only with metal    5    5    5    5
4010.19 00    -- Other    5    5    5    5
    - Transmission belts or belting:
4010.21 00    --  Endless transmission belts of
trapezoidal cross-section (V-belts),
whether or not grooved, of a
circumference exceeding 60 cm but
not exceeding 180 cm    5    5    5    5
4010.22 00    --  Endless transmission belts of
trapezoidal cross-section
(V-belts), whether or not grooved, of
circumference exceeding 180 cm but
not exceeding 240 cm    5    5    5    5
4010.23 00    --  Endless synchronous belts, of a
circumference exceeding 60 cm but
not exceeding 150 cm    5    5    5    5
4010.24 00    --  Endless synchronous belts, of a
circumference exceeding 150 cm but
not exceeding 198 cm    5    5    5    5
4010.29    -- Other:
4010.29 10    --- Of trapezoidal cross-section
(V-belts and V-belting)    5    5    5    5
4010.29 90    --- Other    5    5    5    5
42.06    Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons.
4206.10 00    - Catgut    5    5    5    5
4206.90 00    - Other    5    5    5    5
43.03    Articles of apparel, clothing accessories and other articles of furskin.
4303.10 00    - Articles of apparel and clothing
accessories    5    5    5    5
4303.90 00    - Other    5    5    5    5
43.04    4304.00 00    Artificial fur and articles thereof.    5    5    5    5
44.13    4413.00 00    Densified wood, in blocks, plates, strips
or profile shapes.    5    5    5    5
44.15    Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
4415.10 00    - Cases, boxes, crates, drums and similar
packings; cable-drums    5    5    5    5
4415.20 00    - Pallets, box pallets and other load
boards; pallet collars    5    5    5    5
44.16    Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
4416.00 90    --- Other    5    5    5    5
44.18    Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes.
4418.10 00    - Windows, French-Windows and their
frames    5    5    5    5
4418.20 00    - Doors and their frames and thresholds    5    5    5    5
4418.30 00    - Parquet panels    5    5    5    5
4418.40 00    - Shuttering for concrete constructional
work    5    5    5    5
4418.50 00    - Shingles and shakes    5    5    5    5
4418.90 00    - Other    5    5    5    5
44.20    Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
4420.90 00    - Other    5    5    5    5
44.21    Other articles of wood.
4421.10 00    - Clothes hangers    5    5    5    5
48.08    Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described heading No. 48.03.
4808.10 00    - Corrugated paper and paperboard,
whether or not perforated    3    3    3    3
4808.20 00    - Sack kraft paper, creped or crinkled,
whether or not embossed or
perforated    3    3    3    3
4808.30 00    - Other kraft paper, creped or crinkled,
whether or not embossed or
perforated    3    3    3    3
4808.90    - Other:
4808.90 90    --- Other    3    3    3    3
50.07    Woven fabrics of silk or of silk waste.
5007.10 00    - Fabrics of noil silk    5    5    5    5
5007.20 00    - Other fabrics, containing 85% or more
by weight of silk or of silk waste other
than noil silk    5    5    5    5
5007.90 00    - Other fabrics    5    5    5    5
51.11    Woven fabrics of carded wool or of carded fine animal hair.
    - Containing 85% or more by weight of
wool or of fine animal hair:
5111.11 10    -- Of a weight not exceeding 300 g/m2    5    5    5    5
5111.19 00    -- Other    5    5    5    5
5111.20 00    - Other, mixed mainly or solely with
man-made filaments    5    5    5    5
5111.30 00    - Other, mixed mainly or solely with
man-made staple fibres    5    5    5    5
5111.90 00    - Other    5    5    5    5
51.12    Woven fabrics of combed wool or of combed fine animal hair.
    - Containing 85% or more by weight of
wool or of fine animal hair:
5112.11 00    -- Of a weight not exceeding 200 g/m2    5    5    5    5
5112.19 00    -- Other    5    5    5    5
5112.20 00    - Other, mixed mainly or solely with
man-made filaments    5    5    5    5
5112.30 00    - Other, mixed mainly or solely with
man-made staple fibers    5    5    5    5
5112.90 00    - Other    5    5    5    5
52.08    Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.
    - Unbleached:
5208.11 00    --  Plain weave, weighing not more than
100 g/m2    5    5    5    5
5208.12 00    --  Plain weave, weighing more than
100 g/m2    5    5    5    5
5208.13 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5208.19 00    -- Other fabrics    5    5    5    5
    - Bleached:
5208.21 00    --  Plain weave, weighing not more than
100 g/m2    5    5    5    5
5208.22 00    --  Plain weave, weighing more than
100 g/m2    5    5    5    5
5208.23 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5208.29 00    -- Other fabrics    5    5    5    5
    - Dyed:
5208.31 00    --  Plain weave, weighing not more than
100 g/m2    5    5    5    5
5208.32 00    --  Plain weave, weighing more than
100 g/m2    5    5    5    5
5208.33 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5208.35 00    -- Other fabrics    5    5    5    5
    - Of yarns of different colours:
5208.41 00    --  Plain weave, weighing not more than
100 g/m2    5    5    5    5
5208.42 00    --  Plain weave, weighing more than
100 g/m2    5    5    5    5
5208.43 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5208.49 00    -- Other fabrics    5    5    5    5
    - Printed:
5208.51 00    --  Plain weave, weighing not more than
100 g/m2    5    5    5    5
5208.52 00    --  Plain weave, weighing more than
100 g/m2    5    5    5    5
5208.53 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5208.59 00    -- Other fabrics    5    5    5    5
52.09    Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.
    - Unbleached:
5209.11 00    -- Plain weave    5    5    5    5
5209.12 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5209.19 00    -- Other fabrics    5    5    5    5
    - Bleached:
5209.21 00    -- Plain weave    5    5    5    5
5209.22 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5209.29 00    -- Other fabrics    5    5    5    5
    - Dyed:
5209.31 00    -- Plain weave    5    5    5    5
5209.32 00    --  3-thread or 4-thread twill, including
cross twill    5    5    5    5
5209.39 00    -- Other fabrics    5    5    5    5
    - Of yarns   of different colours:
5209.41 00    -- Plain weave    5    5    5    5
5209.42 00    -- Denim    5    5    5    5
5209.43 00    --  Other fabrics of 3-thread or 4-thread
twill, including cross twill