SECTION A

RULES OF ORIGIN

Article 3.1: Definitions

For the purposes of this Chapter:

(a) aquaculture means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants from seed stock such as eggs, fry, fingerlings, and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators;

(b) CIF value means the value of the imported good, inclusive of the cost of insurance and freight up to the port or place of entry into the country of importation;

(c) competent authority means the government authority or authorities designated by a Party and notified to the other Parties;

(d) customs authority means a customs authority as defined in subparagraph (a) of Article 4.1 (Definitions);

(e) FOB value means the value of the good free on board, inclusive of the cost of transport (regardless of the mode of transport) to the port or site of final shipment abroad;

(f) fungible goods or materials means goods or materials that are interchangeable for commercial purposes, whose properties are essentially identical;

(g) Generally Accepted Accounting Principles means those principles recognised by consensus or with substantial authoritative support in a Party, with respect to the recording of revenues, expenses, costs, assets, and liabilities; the disclosure of information; and the preparation of financial statements. These principles may encompass broad guidelines of general application as well as detailed standards, practices, and procedures;

(h) good means any merchandise, product, article, or material;

(i) issuing body means an entity designated or authorised by a Party to issue a Certificate of Origin and notified to the other Parties in accordance with this Chapter;

(j) material means a good that is used in the production of another good;

(k) non-originating good or non-originating material means a good or material which does not qualify as originating in accordance with this Chapter;

(l) originating good or originating material means a good or material which qualifies as originating in accordance with this Chapter;

(m) producer means a person who engages in the production of goods; and

(n) production means methods of obtaining goods including growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, aquaculture, trapping, hunting, manufacturing, producing, processing, or assembling.

Article 3.2: Originating Goods

For the purposes of this Agreement, a good shall be treated as an originating good if it is:

(a) wholly obtained or produced in a Party as provided in Article 3.3 (Goods Wholly Obtained or Produced);

(b) produced in a Party exclusively from originating materials from one or more of the Parties; or

(c) produced in a Party using non-originating materials, provided the good satisfies the applicable requirements set out in Annex 3A (Product-Specific Rules), and meets all other applicable requirements of this Chapter.

Article 3.3: Goods Wholly Obtained or Produced

For the purposes of Article 3.2 (Originating Goods), the following goods shall be considered as wholly obtained or produced in a Party:

(a) plants and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi, and live plants, grown and harvested, picked, or gathered there;

(b) live animals born and raised there;

(d) goods obtained by hunting, trapping, fishing, farming, aquaculture, gathering, or capturing conducted there;

(e) minerals and other naturally occurring substances, not included in subparagraphs (a) through (d), extracted or taken from its soil, waters, seabed, or subsoil beneath the seabed;

(f) goods of sea-fishing and other marine life taken by vessels of that Party1, and other goods taken by that Party or a person of that Party, from the waters, seabed, or subsoil beneath the seabed outside the territorial sea of the Parties and non-Parties, in accordance with international law, provided that, in case of goods of sea-fishing and other marine life taken from the exclusive economic zone of any Party or non-Party, that Party or person of that Party has the rights to exploit2 such exclusive economic zone, and in case of other goods, that Party or person of that Party has rights to exploit such seabed and subsoil beneath the seabed, in accordance with international law;

(g) goods of sea-fishing and other marine life taken by vessels of that Party from the high seas in accordance with international law;

(h) goods processed or made on board any factory ships of that Party, exclusively from the goods referred to in subparagraph (f) or (g);

(i) goods which are:

(i) waste and scrap derived from production or consumption there, provided that such goods are fit only for disposal, for the recovery of raw materials, or for recycling purposes; or

(ii) used goods collected there, provided that such goods are fit only for disposal, for the recovery of raw materials, or for recycling purposes; and

(j) goods obtained or produced there solely from goods referred to in subparagraphs (a) through (i), or from their derivatives.

Article 3.4: Cumulation

1. Unless otherwise provided in this Agreement, goods and materials which comply with the origin requirements provided in Article 3.2 (Originating Goods), and which are used in another Party as materials in the production of another good or material, shall be considered as originating in the Party where working or processing of the finished good or material has taken place.

2. The Parties shall commence a review of this Article on the date of entry into force of this Agreement for all signatory States. This review will consider the extension of the application of cumulation in paragraph 1 to all production undertaken and value added to a good within the Parties. The Parties shall conclude the review within five years of the date of its commencement, unless the Parties agree otherwise.

Article 3.5: Calculation of Regional Value Content

1. The regional value content of a good, specified in Annex 3A (Product-Specific Rules), shall be calculated by using either of the following formulas:

(a) Indirect/Build-Down Formula

RVC=	FOB - VNM	x100
	FOB

(b) Direct/Build-Up Formula

RVC =	VOM +	Direct Labour Cost +	Direct Overhead Cost +	Profit +	Other Cost	x100
	FOB

where:

RVC is the regional value content of a good, expressed as a percentage;

FOB is the FOB value as defined in subparagraph (e) of Article 3.1 (Definitions);

VOM is the value of originating materials, parts, or produce acquired or self-produced, and used in the production of the good;

VNM is the value of non-originating materials used in the production of the good;

Direct Labour Cost includes wages, remuneration, and other employee benefits; and

Direct Overhead Cost is the total overhead expense.

2. The value of goods under this Chapter shall be calculated, mutatis mutandis, in accordance with Article VII of GATT 1994 and the Customs Valuation Agreement. All costs shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the Party where the goods are produced.

3. The value of non-originating materials shall be:

(a) for imported materials, the CIF value of the materials at the time of importation; and

(b) for materials obtained within a Party, the earliest ascertainable price paid or payable.

4. A material of undetermined origin shall be treated as a non- originating material.

5. The following expenses may be deducted from the value of non- originating materials or materials of undetermined origin:

(a) the costs of freight, insurance, packing, and other transport-related costs incurred in transporting the goods to the producer;

(b) duties, taxes, and customs brokerage fees, other than duties that are waived, refunded, or otherwise recovered; and

Where the expenses listed in subparagraphs (a) through (c) are unknown or evidence is not available, then no deduction is allowed for those expenses.

Article 3.6: Minimal Operations and Processes

Notwithstanding any provisions of this Chapter, the following operations when undertaken on non-originating materials to produce a good shall be considered as insufficient working or processing to confer on that good the status of an originating good:

(a) preserving operations to ensure that the good remains in good condition for the purposes of transport or storage;

(b) packaging or presenting goods for transportation or sale;

(c) simple3 processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling, or uncoiling;

(d) affixing or printing of marks, labels, logos, or other like distinguishing signs on goods or their packaging;

(e) mere dilution with water or another substance that does not materially alter the characteristics of the good;

(f) disassembly of products into parts; (g) slaughtering4 of animals;

(h) simple painting and polishing operations; (i) simple peeling, stoning, or shelling;

(j) simple mixing of goods, whether or not of different kinds; or

(k) any combination of two or more operations referred to in subparagraphs (a) through (j).

Article 3.7: De Minimis

1. A good that does not satisfy a change in tariff classification pursuant to Annex 3A (Product-Specific Rules) is nonetheless an originating good if the good meets all of the other applicable requirements in this Chapter and:

(a) for a good classified in Chapters 01 through 97 of the HS Code, the value of non-originating materials that have been used in the production of the good and did not undergo the applicable change in tariff classification does not exceed 10 per cent of the FOB value of that good. The value of those non-originating materials shall be determined pursuant to paragraph 3 of Article 3.5 (Calculation of Regional Value Content); or

(b) for a good classified in Chapters 50 through 63 of the HS Code, the weight of all non-originating materials used in its production that did not undergo the required change in tariff classification does not exceed 10 per cent of the total weight of the good.

2. The value of non-originating materials referred to in paragraph 1 shall, however, be included in the value of non-originating materials for any applicable regional value content requirement.

Article 3.8: Treatment of Packing and Packaging Materials and Containers

1. Packing materials and containers for the transportation and shipment of a good shall not be taken into account in determining the originating status of any good.

2. Packaging materials and containers in which a good is packaged for retail sale, which are classified together with the good, shall not be taken into account in determining the originating status of the good, provided that:

(a) the good is wholly obtained or produced in a Party in accordance with subparagraph (a) of Article 3.2 (Originating Goods);

(b) the good is produced in a Party exclusively from originating materials from one or more of the Parties, in accordance with subparagraph (b) of Article 3.2 (Originating Goods); or

(c) the good is subject to a change in tariff classification or a specific manufacturing or processing operation requirement provided in Annex 3A (Product-Specific Rules).

3. If a good is subject to a regional value content requirement, the value of the packaging materials and containers in which the good is packaged for retail sale shall be taken into account as originating materials or non-originating materials of the good, as the case may be, in calculating the regional value content of the good.

Article 3.9: Accessories, Spare Parts, and Tools

1. For the purposes of determining the originating status of a good, accessories, spare parts, tools, and instructional or other information materials presented with the good shall be considered as part of the good and shall be disregarded in determining whether all the non-originating materials used in the production of the good have undergone the applicable change in tariff classification or a specific manufacturing or processing operation set out in Annex 3A (Product-Specific Rules), provided that:

(a) the accessories, spare parts, tools, and instructional or other information materials presented with the good are not invoiced separately from the good; and

(b) the quantities and value of the accessories, spare parts, tools, and instructional or other information materials presented with the good are customary for the good.

2. Notwithstanding paragraph 1, if a good is subject to a regional value content requirement, the value of the accessories, spare parts, tools, and instructional or other information materials presented with the good shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good, provided that:

(a) the accessories, spare parts, tools, and instructional or other information materials presented with the good are not invoiced separately from the good; and

(b) the quantities and value of the accessories, spare parts, tools, and instructional or other information materials presented with the good are customary for the good.

Article 3.10: Indirect Materials

1. An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in accordance with the Generally Accepted Accounting Principles in the records of the producer of the good.

2. For the purposes of this Article, “indirect material” means a good used in the production, testing, or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:

(a) fuel and energy;

(b) tools, dies, and moulds;

(d) lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings;

(e) gloves, glasses, footwear, clothing, and safety equipment and supplies;

(f) equipment, devices, and supplies used for testing or inspecting goods;

(g) catalysts and solvents; and

(h) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.

Article 3.11: Fungible Goods or Materials

The determination of whether fungible goods or materials are originating shall be made either by physical segregation of each of the fungible goods or materials or, where commingled, by the use of an inventory management method which is recognised in the Generally Accepted Accounting Principles of the exporting Party, and should be used throughout the fiscal year.

Article 3.12: Materials Used in Production

If a non-originating material undergoes further production such that it satisfies the requirements of this Chapter, the material shall be treated as originating when determining the originating status of the subsequently produced good, regardless of whether that material was produced by the producer of the good.

Article 3.13: Unit of Qualification

1. The unit of qualification for the application of this Chapter shall be the particular good which is considered as the basic unit when determining classification under the Harmonized System.

2. When a consignment consists of a number of identical goods classified under a single tariff line, each good shall be individually taken into account in determining whether it qualifies as an originating good.

Article 3.14: Treatment for Certain Goods

The Parties and signatory States shall enter into discussions on the treatment for certain goods under this Chapter upon the request of a Party and conclude such discussions within three years from the start of the discussions. The treatment for certain goods under this Chapter shall be subject to agreement of all the Parties and signatory States by consensus.

Article 3.15: Direct Consignment

1. An originating good shall retain its originating status as determined under Article 3.2 (Originating Goods) if the following conditions have been met:

(a) the good has been transported directly from an exporting Party to an importing Party; or

(b) the good has been transported through one or more Parties other than the exporting Party and the importing Party (hereinafter referred to as “intermediate Parties” in this Article), or non-Parties, provided that the good:

(i) has not undergone any further processing in the intermediate Parties or the non-Parties, except for logistics activities such as unloading, reloading, storing, or any other operations necessary to preserve it in good condition or to transport it to the importing Party; and

(ii) remains under the control of the customs authorities in the intermediate Parties or the non-Parties.

2. Compliance with subparagraph 1(b) shall be evidenced by presenting the customs authorities of the importing Party either with customs documents of the intermediate Parties or the non- Parties, or with any other appropriate documentation on request of the customs authorities of the importing Party.

3. Appropriate documentation referred to in paragraph 2 may include commercial shipping or freight documents such as airway bills, bills of lading, multimodal or combined transport documents, a copy of the original commercial invoice in respect of the good, financial records, a non-manipulation certificate, or other relevant supporting documents, as may be requested by the customs authorities of the importing Party.

SECTION B

OPERATIONAL CERTIFICATION PROCEDURES

Article 3.16: Proof of Origin

1. Any of the following shall be considered as a Proof of Origin:

(a) a Certificate of Origin issued by an issuing body in accordance with Article 3.17 (Certificate of Origin);

(b) a Declaration of Origin by an approved exporter in accordance with subparagraph 1(a) of Article 3.18 (Declaration of Origin); or

(c) a Declaration of Origin by an exporter or producer in accordance with subparagraph 1(b) of Article 3.18 (Declaration of Origin), and subject to paragraphs 2 and 3, based on information available that the good is originating.

2. Australia, Brunei Darussalam, China, Indonesia, Japan, Korea, Malaysia, New Zealand, the Philippines, Singapore, Thailand, and Viet Nam shall implement subparagraph 1(c) no later than 10 years after their respective dates of entry into force of this Agreement. Cambodia, Lao PDR, and Myanmar shall implement subparagraph 1(c) no later than 20 years after their respective dates of entry into force of this Agreement.

3. Notwithstanding paragraph 2, a Party may elect to seek a longer extension period, up to a maximum of 10 years, in which to implement subparagraph 1(c), by notifying the Committee on Goods of that decision.

4. The Parties shall commence a review of this Article on the date of entry into force of this Agreement for all signatory States. This review will consider the introduction of Declaration of Origin by an importer as a Proof of Origin. The Parties shall conclude the review within five years of the date of its commencement, unless the Parties agree otherwise.5

5. A Proof of Origin shall:

(a) be in writing, or any other medium, including electronic format as notified by an importing Party;

(b) specify that the good is originating and meets the requirements of this Chapter; and

(c) contain information which meets the minimum information requirements as set out in Annex 3B (Minimum Information Requirements).

6. Each Party shall provide that a Proof of Origin remains valid for one year from the date on which it is issued or completed.

Article 3.17: Certificate of Origin

1. A Certificate of Origin shall be issued by the issuing body of an exporting Party upon an application by an exporter, a producer, or their authorised representative.

2. The exporter, producer, or their authorised representative shall apply in writing or by electronic means for a Certificate of Origin, to the issuing body of the exporting Party in accordance with the exporting Party’s laws, regulations, and procedures.

3. A Certificate of Origin shall:

(a) be in a format to be determined by the Parties;

(b) bear a unique Certificate of Origin number;

(d) bear an authorised signature and official seal of the issuing body of the exporting Party. The signature and seal shall be applied manually or electronically.

4. A Certificate of Origin may:

(a) indicate two or more invoices issued for single shipment; or

(b) contain multiple goods, provided that each good qualifies as an originating good separately in its own right.

5. In circumstances where a Certificate of Origin contains incorrect information, the issuing body of the exporting Party may:

(a) issue a new Certificate of Origin and invalidate the original Certificate of Origin; or

(b) make modifications to the original Certificate of Origin by striking out errors and making any additions or corrections. Any changes shall be certified by the authorised signature and official seal of the issuing body of the exporting Party.

6. Each Party shall provide the names, addresses, specimen signatures, and impressions of official seals of its issuing body to the other Parties. Such information shall be submitted electronically through the RCEP Secretariat established pursuant to subparagraph 1(i) of Article 18.3 (Functions of the RCEP Joint Committee) (hereinafter referred to as “RCEP Secretariat” in this Chapter), for dissemination to the other Parties. Any subsequent changes shall be promptly submitted to the RCEP Secretariat in the same manner for dissemination to the other Parties. The Parties shall endeavour to establish a secured website to display such information from the last three years, and such website shall be accessible to the Parties.

7. Notwithstanding paragraph 6, a Party shall not be required to provide the specimen signatures of its issuing body to the RCEP Secretariat for dissemination to the other Parties if it has established its own secured website, containing relevant information of the Certificates of Origin it issues, including their Certificate of Origin numbers, HS Codes, descriptions of goods, quantities, dates of issuance, and names of the exporters, that is accessible to the Parties. The Parties shall review the requirement to provide specimen signatures of the issuing bodies three years after the date of entry into force of this Agreement for all signatory States.

8. Where a Certificate of Origin has not been issued at the time of shipment due to involuntary errors, omissions, or other valid causes, or in the circumstances referred to in subparagraph 5(a), a Certificate of Origin may be issued retrospectively but no later than one year after the date of shipment. In that case, the Certificate of Origin shall bear the words “ISSUED RETROACTIVELY”.

9. In the event of theft, loss, or destruction of an original Certificate of Origin, the exporter, producer, or their authorised representative may apply in writing to the issuing body of the exporting Party for a certified true copy of the original Certificate of Origin. The copy shall:

(a) be issued no later than one year after the date of issuance of the original Certificate of Origin;

(b) be based on the application for the original Certificate of Origin;

(d) be endorsed with the words “CERTIFIED TRUE COPY”.

Article 3.18: Declaration of Origin

1. A Declaration of Origin referred to in Article 3.16 (Proof of Origin) may be completed by:

(a) an approved exporter within the meaning of Article 3.21 (Approved Exporter); or

(b) an exporter or a producer of the good, subject to paragraphs 2 and 3 of Article 3.16 (Proof of Origin).

2. A Declaration of Origin shall:

(a) be completed in accordance with Annex 3B (Minimum Information Requirements);

(b) be in the English language;

(d) bear the date on which the Declaration of Origin was completed.

Article 3.19: Back-to-Back Proof of Origin

1. Subject to Article 3.16 (Proof of Origin), an issuing body, approved exporter, or exporter of an intermediate Party may issue a back- to-back Proof of Origin provided that:

(a) a valid original Proof of Origin or its certified true copy is presented;

(b) the period of validity of the back-to-back Proof of Origin does not exceed the period of validity of the original Proof of Origin;

(c) the back-to-back Proof of Origin contains relevant information from the original Proof of Origin in accordance with Annex 3B (Minimum Information Requirements);

(d) the consignment which is to be re-exported using the back- to-back Proof of Origin does not undergo any further processing in the intermediate Party, except for repacking or logistics activities such as unloading, reloading, storing, splitting up of the consignment, or labelling only as required by the laws, regulations, procedures, administrative decisions, and policies of the importing Party, or any other operations necessary to preserve a good in good condition or to transport a good to the importing Party;

(e) for partial export shipments, the partial export quantity shall be shown instead of the full quantity of the original Proof of Origin, and the total quantity re-exported under the partial shipment shall not exceed the total quantity of the original Proof of Origin; and

(f) information on the back-to-back Proof of Origin includes the date of issuance and reference number of the original Proof of Origin.

2. The verification procedures referred to in Article 3.24 (Verification) shall also apply to the back-to-back Proof of Origin.

Article 3.20: Third-Party Invoicing

An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a good provided that the good meets the requirements in this Chapter.

Article 3.21: Approved Exporter

1. Each Party shall provide for the authorisation of an exporter who exports goods under this Agreement as an approved exporter, in accordance with its laws and regulations. An exporter seeking such authorisation must apply in writing or electronically and must offer to the satisfaction of the competent authority of the exporting Party all guarantees necessary to verify the originating status of the good for which a Declaration of Origin is completed. The competent authority of an exporting Party may grant the status of approved exporter subject to any conditions which it considers appropriate, including the following:

(a) that the exporter is duly registered in accordance with the laws and regulations of the exporting Party;

(b) that the exporter knows and understands the rules of origin as set out in this Chapter;

(c) that the exporter has a satisfactory level of experience in export in accordance with the laws and regulations of the exporting Party;

(d) that the exporter has a record of good compliance, measured by risk management of the competent authority of the exporting Party;

(e) that the exporter, in the case of a trader, is able to obtain a declaration by the producer confirming the originating status of the good for which the Declaration of Origin is completed by an approved exporter and the readiness of the producer to cooperate in verification in accordance with Article 3.24 (Verification) and meet all requirements of this Chapter; and

(f) that the exporter has a well-maintained bookkeeping and record-keeping system, in accordance with the laws and regulations of the exporting Party.

2. The competent authority of an exporting Party shall:

(a) make its approved exporter procedures and requirements public and easily available;

(b) grant the approved exporter authorisation in writing or electronically;

(d) promptly include the information on the authorisation granted in the approved exporter database referred to in paragraph 6.

3. An approved exporter shall have the following obligations:

(a) to allow the competent authority of an exporting Party access to records and premises for the purposes of monitoring the use of authorisation, in accordance with Article 3.27 (Record-Keeping Requirement);

(b) to complete Declarations of Origin only for goods for which the approved exporter has been allowed to do so by the competent authority of an exporting Party and for which it has all appropriate documents proving the originating status of the goods concerned at the time of completing the declaration;

(d) to promptly inform the competent authority of an exporting Party of any changes related to the information referred to in subparagraph (b).

4. Each Party shall promptly include the following information of its approved exporters in the approved exporter database:

(a) the legal name and address of the exporter; (b) the approved exporter authorisation code;

(d) a list of goods subject to the authorisation, at least at the HS Chapter level.

Any change in the items referred to in subparagraphs (a) through (d), or withdrawals or suspensions of authorisations, shall be promptly included in the approved exporter database.

5. Notwithstanding paragraph 4, no Party shall be required to provide the information referred to in that paragraph to the approved exporter database if it has established its own secured website, containing the above information, that is accessible to the Parties.

6. The RCEP Joint Committee may designate the custodian of the approved exporter database, which shall be accessible online by the Parties.

7. The competent authority of the exporting Party shall monitor the use of the authorisation, including verification of the Declarations of Origin by an approved exporter, and withdraw the authorisation where the conditions referred to in paragraph 1 are not met.

8. An approved exporter shall be prepared to submit at any time, on request of the customs authorities of the importing Party, all appropriate documents proving the originating status of the goods concerned, including statements from the suppliers or producers in accordance with the laws and regulations of the importing Party as well as the fulfilment of the other requirements of this Chapter.

Article 3.22: Claim for Preferential Tariff Treatment

1. An importing Party shall grant preferential tariff treatment in accordance with this Agreement to an originating good on the basis of a Proof of Origin.

2. Unless otherwise provided in this Chapter, an importing Party shall provide that, for the purposes of claiming preferential tariff treatment, the importer shall:

(a) make a declaration in its customs declaration that the good qualifies as an originating good;

(b) have a valid Proof of Origin in its possession at the time the declaration referred to in subparagraph (a) is made; and

(c) provide an original or a certified true copy of the Proof of Origin to the importing Party if required by the importing Party.

3. Notwithstanding paragraphs 1 and 2, the importing Party may not require a Proof of Origin if:

(a) the customs value of the importation does not exceed US$ 200 or the equivalent amount in the importing Party’s currency or any higher amount as the importing Party may establish; or

(b) it is a good for which the importing Party has waived the requirement, provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party’s laws and regulations governing claims for preferential tariff treatment under this Agreement.

4. The customs authority of the importing Party may require, where appropriate, the importer to submit supporting evidence that a good qualifies as an originating good, in accordance with the requirements of this Chapter.

5. The importer shall demonstrate that the requirements referred to in Article 3.15 (Direct Consignment) have been met and provide such evidence on request of the customs authority of the importing Party.

6. Where a Proof of Origin is submitted to the customs authority of an importing Party after the expiration of the period of time for its submission, such Proof of Origin may still be accepted, subject to the importing Party’s laws, regulations, or administrative practices, when failure to observe the period of time results from force majeure or other valid causes beyond the control of the importer or exporter.

Article 3.23: Post-Importation Claims for Preferential Tariff

1. Each Party, subject to its laws and regulations, shall provide that where a good would have qualified as an originating good when it was imported into that Party, the importer of the good may, within a period specified by its laws and regulations, and after the date on which the good was imported, apply for a refund of any excess duties, deposit, or guarantee paid as the result of the good not having been granted preferential tariff treatment, on presentation of the following to the customs authority of that Party:

(a) a Proof of Origin and other evidence that the good qualifies as an originating good; and

(b) such other documentation in relation to the importation as the customs authority may require to satisfactorily evidence the preferential tariff treatment claimed.

2. Notwithstanding paragraph 1, each Party may require, in accordance with its laws and regulations, that the importer notify the customs authority of that Party of its intention to claim preferential tariff treatment at the time of importation.

Article 3.24: Verification6

1. For the purposes of determining whether a good imported into one Party from another Party qualifies as an originating good under this Chapter, the competent authority of the importing Party may conduct a verification process by means of:

(a) a written request for additional information from the importer;

(b) a written request for additional information from the exporter or producer;

(d) a verification visit to the premises of the exporter or producer in the exporting Party to observe the facilities and the production processes of the good and to review the records referring to origin, including accounting files;7 or

(e) any other procedures to which the concerned Parties may agree.

2. The importing Party shall:

(a) for the purposes of subparagraph 1(b), send a written request with a copy of the Proof of Origin and the reasons for the request to the exporter or producer of the good, and the competent authority of the exporting Party;

(b) for the purposes of subparagraph 1(c), send a written request with a copy of the Proof of Origin and the reasons for the request to the issuing body or competent authority of the exporting Party; and

(c) for the purposes of subparagraph 1(d), request the written consent of the exporter or producer whose premises are going to be visited, and the competent authority of the exporting Party and state the proposed date and location for the visit and its specific purpose.

3. On request of the importing Party, a verification visit to the premises of the exporter or producer may be conducted with the consent and assistance of the exporting Party, according to the procedures agreed between the importing Party and exporting Party.

4. For a verification under subparagraphs 1(a) through (d), the importing Party shall:

(a) allow the importer, exporter, producer, or the issuing body or competent authority of the exporting Party between 30 and 90 days from the date of receipt of the written request for information under subparagraphs 1(a) through (c) to respond;

(b) allow the exporter, producer, or the competent authority to consent or refuse the request within 30 days of the date of its receipt of the written request for a verification visit under subparagraph 1(d); and

(c) endeavour to make a determination following a verification within 90 and 180 days of the date of its receipt of the information necessary to make the determination.

5. For the purposes of paragraph 1, the importing Party shall provide a written notification of the result of verification with the reasons for that result to the importer, exporter, or producer of the good, or the issuing body or competent authority of the exporting Party that received the verification request.

6. The customs authority of the importing Party may suspend the application of preferential tariff treatment while waiting for the result of verification. The importing Party shall permit the release of the good, but may require that such release be subject to lodgment of a security in accordance with its laws and regulations.

Article 3.25: Denial of Preferential Tariff Treatment

1. The customs authority of the importing Party may deny preferential tariff treatment where:

(a) the good does not meet the requirements of this Chapter; or

(b) the importer, exporter, or producer of the good fails or has failed to comply with any of the relevant requirements of this Chapter for obtaining preferential tariff treatment.

2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall provide the decision in writing to the importer that includes the reasons for the decision.

3. The customs authority of the importing Party may determine that a good does not qualify as an originating good and may deny preferential tariff treatment where:

(a) the customs authority of the importing Party has not received sufficient information to determine that the good is originating;

(b) the exporter, producer, or the competent authority of the exporting Party fails to respond to a written request for information in accordance with Article 3.24 (Verification); or

Article 3.26: Minor Discrepancies or Errors

The customs authority of an importing Party shall disregard minor discrepancies or errors, such as slight discrepancies between documents, omissions of information, typing errors, or protrusions from the designated field, provided that these minor discrepancies or errors do not create doubt as to the originating status of the good.

Article 3.27: Record-Keeping Requirement

1. Each Party shall require that:

(a) its exporters, producers, issuing bodies, or competent authorities retain, for at least a period of three years from the date of issuance of the Proof of Origin, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which the Proof of Origin was issued was originating; and

(b) its importers retain, for at least a period of three years from the date of importation of the good, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which preferential tariff treatment was claimed was originating.

2. The records referred to in paragraph 1 may be maintained in any medium that allows for prompt retrieval, including in digital, electronic, optical, magnetic, or written form, in accordance with the Party’s laws and regulations.

Article 3.28: Consultations

The Parties shall consult when necessary to ensure that this Chapter is administered effectively, uniformly, and consistently in order to achieve the spirit and objectives of this Agreement.

Article 3.29: Electronic System for Origin Information Exchange

The Parties may develop an electronic system for origin information exchange to ensure the effective and efficient implementation of this Chapter in a manner jointly determined by the relevant Parties.

Article 3.30: Transitional Provisions for Goods in Transit

A Party shall grant preferential tariff treatment to an originating good that, on the date of entry into force of this Agreement for that Party:

(a) was being transported to that Party in accordance with Article 3.15 (Direct Consignment); or

(b) had not been imported into that Party,

If a valid claim under Article 3.22 (Claim for Preferential Tariff Treatment) for preferential tariff treatment is made within 180 days of the date of entry into force of this Agreement for that Party.

Article 3.31: Penalties

Each Party shall adopt or maintain appropriate penalties or other measures against violations of its laws and regulations relating to this Chapter.

Article 3.32: Communication Language

Communications between the importing Party and the exporting Party shall be conducted in the English language.

Article 3.33: Contact Points

Each Party shall, within 30 days of the date of entry into force of this Agreement for that Party, designate one or more contact points for the implementation of this Chapter and notify the other Parties of the contact details of that contact point or those contact points. Each Party shall promptly notify the other Parties of any change to those contact details.

Article 3.34: Transposition of Product-Specific Rules

1. Prior to the entry into force of any amended version of the Harmonized System, the Parties shall consult to prepare updates to this Chapter and Annex 3A (Product-Specific Rules) that are necessary to reflect changes to the Harmonized System.

2. The Parties shall ensure that the transposition of Annex 3A (Product-Specific Rules) is carried out without impairing the Product-Specific Rules and is completed in a timely manner.

3. The transposition of Annex 3A (Product-Specific Rules) that is in the nomenclature of any revised Harmonized System following periodic amendments to the Harmonized System, shall be adopted by the RCEP Joint Committee, upon recommendation of the Committee on Goods. The Parties shall promptly publish the adopted transposition of Annex 3A (Product-Specific Rules) in the nomenclature of the revised Harmonized System.

4. For the purposes of this Article, “transposition” means the measures necessary to support the effective implementation of the Product-Specific Rules set out in Annex 3A (Product-Specific Rules), to reflect the periodic updates of the Harmonized System nomenclature.

Article 3.35: Amendments to Annexes

Amendments relating only to Annex 3A (Product-Specific Rules) and Annex 3B (Minimum Information Requirements) may be endorsed by the RCEP Joint Committee by consensus. The amendment shall enter into force in accordance with Article 20.4 (Amendments).8

ANNEX 3A

PRODUCT-SPECIFIC RULES

Headnotes to the Annex

1. Pursuant to Article 3.2 (Originating Goods), this Annex sets out the conditions required for a good to be treated as an originating good.

2. For greater certainty, the origin criteria of “wholly obtained or produced in a Party” and “produced in a Party exclusively from originating materials from one or more of the Parties”, as provided in subparagraphs (a) and (b) of Article 3.2 (Originating Goods), apply to all tariff lines.

3. For the purposes of interpreting the Product-Specific Rules set out in this Annex:

(a) Section means a section of the Harmonized System;

(b) Chapter means the first two digits of the tariff classification number under the Harmonized System;

(d) subheading means the first six digits of the tariff classification number under the Harmonized System.

4. Where a good is subject to alternative Product-Specific Rules, the rule will be considered to be met if the good satisfies one of the alternative Product-Specific Rules.

5. A requirement of a change in tariff classification (hereinafter referred to as “CTC” in this Annex) applies only to non-originating materials.

6. Where the CTC rule expressly excludes a change from other tariff classifications, the exclusion applies only to non-originating materials.

7. For the purposes of this Annex:

(a) RVC40 means that the good must have a regional value content (hereinafter referred to as “RVC” in this Annex) of no less than 40 per cent as calculated under Article 3.5 (Calculation of Regional Value Content);

(b) CC means that all non-originating materials used in the production of the good have undergone a CTC at the two- digit level of the Harmonized System;

(c) CTH means that all non-originating materials used in the production of the good have undergone a CTC at the four- digit level of the Harmonized System;

(d) CTSH means that all non-originating materials used in the production of the good have undergone a CTC at the six- digit level of the Harmonized System;

(e) WO means wholly obtained or produced in a Party as provided in Article 3.3 (Goods Wholly Obtained or Produced). For greater certainty, where the rule for a good is WO, the good can still meet the requirements to be treated as an originating good by being produced in a Party exclusively from originating materials from one or more of the Parties in accordance with subparagraph (b) of Article 3.2 (Originating Goods); and

(f) CR means the chemical reaction rule. Any good that is a product of a chemical reaction shall be considered to be an originating good if the chemical reaction occurred in a Party. A “chemical reaction” is a process, including a biochemical process, which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for the purposes of this definition:

(i) dissolving in water or other solvents;

(ii) the elimination of solvents including solvent water; or

(iii) the addition or elimination of water of crystallisation.

8. Where a Product-Specific Rule provides a choice of rules from an RVC-based rule of origin, a CTC-based rule of origin, a specific manufacturing or processing operation, or a combination of any of these, each Party shall permit the exporter of a good to decide which rule to use in determining whether the good qualifies as an originating good.

9. This Annex is based on the 2012 Edition of the Harmonized System, which entered into force on 1 January 2012 (hereinafter referred to as “HS 2012” in this Annex).

HS Code (HS 2012)			Product Description	Product- Specific Rule
Chapter	Heading	Subheading	Product Description	Product- Specific Rule
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS
01			CHAPTER 1: LIVE ANIMALS	WO
02			CHAPTER 2: MEAT AND EDIBLE MEAT OFFAL	CC except from Chapter 01
03			CHAPTER 3: FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
	03.01		Live fish	WO
	03.02		Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04	CC
	03.03		Fish, frozen, excluding fish fillets and other fish meat of heading 03.04	CC
	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 carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
		0304.31	-- Tilapias (Oreochromis spp.)	CC
		0304.32	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	CC
		0304.33	-- Nile Perch (Lates niloticus)	CC
		0304.39	-- Other	CC
			-- Fresh or chilled fillets of other fish
		0304.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)	CC or RVC40
		0304.42	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	CC or RVC40
		0304.43	-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	CC or RVC40
		0304.44	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	CC or RVC40
		0304.45	-- Swordfish (Xiphias gladius)	CC or RVC40
		0304.46	-- Toothfish (Dissostichus spp.)	CC or RVC40
		0304.49	-- Other	CTH
			- Other, fresh or chilled
		0304.51	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	CC
		0304.52	-- Salmonidae	CC
		0304.53	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	CC
		0304.54	-- Swordfish (Xiphias gladius)	CC
		0304.55	-- Toothfish (Dissostichus spp.)	CC
		0304.59	-- Other	CC
			- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
		0304.61	-- Tilapias (Oreochromis spp.)	CC
		0304.62	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	CC
		0304.63	-- Nile Perch (Lates niloticus)	CC
		0304.69	-- Other	CC
			- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
		0304.71	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	CC or RVC40
		0304.72	-- Haddock (Melanogrammus aeglefinus)	CC or RVC40
		0304.73	-- Coalfish (Pollachius virens)	CC or RVC40
		0304.74	-- Hake (Merluccius spp., Urophycis spp.)	CTH
		0304.75	-- Alaska Pollack (Theragra chalcogramma)	CC or RVC40
		0304.79	-- Other	CC or RVC40
			- Frozen fillets of other fish
		0304.81	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)	CC or RVC40
		0304.82	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	CC or RVC40
		0304.83	-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	CC or RVC40
		0304.84	-- Swordfish (Xiphias gladius)	CC or RVC40
		0304.85	-- Toothfish (Dissostichus spp.)	CC or RVC40
		0304.86	-- Herrings (Clupea harengus, Clupea pallasii)	CC or RVC40
		0304.87	-- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)	CC or RVC40
		0304.89	-- Other	CC or RVC40
			- Other, frozen
		0304.91	-- Swordfish (Xiphias gladius)	CC
		0304.92	-- Toothfish (Dissostichus spp.)	CC
		0304.93	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	CC
		0304.94	-- Alaska Pollack (Theragra chalcogramma)	CC
		0304.95	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)	CC
		0304.99	-- Other	CC
	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	- Flours, meals and pellets of fish, fit for human consumption	CTH
		0305.20	- Livers and roes of fish, dried, smoked, salted or in brine	CC or RVC40
			- Fish fillets, dried, salted or in brine, but not smoked
		0305.31	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	CC
		0305.32	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	CC or RVC40
		0305.39	-- Other	CC
			- Smoked fish, including fillets, other than edible fish offal
		0305.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,	CC or RVC40
			Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)
		0305.42	-- Herrings (Clupea harengus, Clupea pallasii)	CC or RVC40
		0305.43	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	CC or RVC40
		0305.44	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	CC
		0305.49	-- Other	CC
			- Dried fish, other than edible fish offal, whether or not salted but not smoked
		0305.51	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	CC or RVC40
		0305.59	-- Other	CC
			- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal
		0305.61	-- Herrings (Clupea harengus, Clupea pallasii)	CTH
		0305.62	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	CC or RVC40
		0305.63	-- Anchovies (Engraulis spp.)	CTH
		0305.64	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	CC
		0305.69	-- Other	CC
			- Fish fins, heads, tails, maws and other edible fish offal
		0305.71	-- Shark fins	CC or RVC40
		0305.72	-- Fish heads, tails and maws	CC or RVC40
		0305.79	-- Other	CC or RVC40
	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; flours, meals and pellets of crustaceans, fit for human consumption	CC
	03.07		Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption	CC
	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; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption	CC
04			CHAPTER 4: DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
	04.01		Milk and cream, not concentrated nor containing added sugar or other sweetening matter	CC or RVC40
	04.02		Milk and cream, concentrated or containing added sugar or other sweetening matter	CC or RVC40
	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	CC or RVC40
	04.04		Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included	CC or RVC40
	04.05		Butter and other fats and oils derived from milk; dairy spreads	CC or RVC40
	04.06		Cheese and curd
		0406.10	- Fresh (unripened or uncured) cheese, including whey cheese, and curd	CC or RVC40
		0406.20	- Grated or powdered cheese, of all kinds	CTSH or RVC40
		0406.30	- Processed cheese, not grated or powdered	CC or RVC40
		0406.40	- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti	CC or RVC40
		0406.90	- Other cheese	CC or RVC40
	04.07		Birds’ eggs, in shell, fresh, preserved or cooked
			- Fertilised eggs for incubation
		0407.11	-- Of fowls of the species Gallus domesticus	WO
		0407.19	-- Other	WO
			- Other fresh eggs
		0407.21	-- Of fowls of the species Gallus domesticus	WO
		0407.29	-- Other	WO
		0407.90	- Others	CC
	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	CC
	04.09	0409.00	Natural honey	CC
	04.10	0410.00	Edible products of animal origin, not elsewhere specified or included	CC
05			CHAPTER 5: PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
	05.01	0501.00	Human hair, unworked, whether or not washed or scoured; waste of human hair	CC
	05.02		Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair	CC
	05.04	0504.00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked	CC except from Chapter 01
	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	CC
	05.06		Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products	CC
	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	CC
	05.08	0508.00	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof	CC
	05.10	0510.00	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved	CC
	05.11		Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption	CC
SECTION II VEGETABLE PRODUCTS
06			CHAPTER 6: LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE	CC or RVC40
07			CHAPTER 7: EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
	07.01		Potatoes, fresh or chilled	WO
	07.02	0702.00	Tomatoes, fresh or chilled	WO
	07.03		Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled	WO
	07.04		Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled	WO
	07.05		Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled	WO
	07.06		Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled	WO
	07.07	0707.00	Cucumbers and gherkins, fresh or chilled	WO
	07.08		Leguminous vegetables, shelled or unshelled, fresh or chilled	WO
	07.09		Other vegetables, fresh or chilled	WO
	07.10		Vegetables (uncooked or cooked by steaming or boiling in water), frozen	CC
	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	CC
	07.12		Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared	CC
	07.13		Dried leguminous vegetables, shelled, whether or not skinned or split	CC
	07.14		Manioc, arrowroot, salep, Jerusalem artichokes, 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	CC
08			CHAPTER 8: EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
	08.01		Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
			- Coconuts
		0801.11	-- Desiccated	CC
		0801.12	-- In the inner shell (endocarp)	CC
		0801.19	-- Other	CC
			- Brazil nuts
		0801.21	-- In shell	CC
		0801.22	-- Shelled	CC
			- Cashew nuts
		0801.31	-- In shell	CC
		0801.32	-- Shelled	CC or RVC40
	08.02		Other nuts, fresh or dried, whether or not shelled or peeled
			- Almonds
		0802.11	-- In shell	CC
		0802.12	-- Shelled	CC or RVC40
			- Hazelnuts or filberts (Corylus spp.)
		0802.21	-- In shell	CC
		0802.22	-- Shelled	CC or RVC40
			- Walnuts
		0802.31	-- In shell	CC
		0802.32	-- Shelled	CC or RVC40
			- Chestnuts (Castanea spp.)
		0802.41	-- In shell	CC
		0802.42	-- Shelled	CC or RVC40
			- Pistachios
		0802.51	-- In shell	CC
		0802.52	-- Shelled	CC or RVC40
			- Macadamia nuts
		0802.61	-- In shell	CC
		0802.62	-- Shelled	CC or RVC40
		0802.70	- Kola nuts (Cola spp.)	CC
		0802.80	- Areca nuts	CC
		0802.90	- Other	CC
	08.03		Bananas, including plantains, fresh or dried	CC
	08.04		Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried	CC
	08.05		Citrus fruit, fresh or dried	CC
	08.06		Grapes, fresh or dried	CC
	08.07		Melons (including watermelons) and pawpaws (papayas), fresh	CC
	08.08		Apples, pears and quinces, fresh	CC
	08.09		Apricots, cherries, peaches (including nectarines), plums and sloes, fresh	CC
	08.10		Other fruit, fresh	CC
	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	CC
	08.12		Fruit and nuts, 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	CC
	08.13		Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter
		0813.10	- Apricots	CC
		0813.20	- Prunes	CC
		0813.30	- Apples	CC
		0813.40	- Other fruit	CC
		0813.50	- Mixtures of nuts or dried fruits of this Chapter	CC or RVC40
	08.14	0814.00	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	CC or RVC40
09			CHAPTER 9: COFFEE, TEA, MATÉ AND SPICES
	09.01		Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
			- Coffee, not roasted
		0901.11	-- Not decaffeinated	CC
		0901.12	-- Decaffeinated	RVC40
			- Coffee, roasted
		0901.21	-- Not decaffeinated	RVC40
		0901.22	-- Decaffeinated	RVC40
		0901.90	- Other	RVC40
	09.02		Tea, whether or not flavoured
		0902.10	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	WO
		0902.20	- Other green tea (not fermented)	WO
		0902.30	- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	CC or RVC40
		0902.40	- Other black tea (fermented) and other partly fermented tea	CC
	09.03	0903.00	Maté	CC
	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 nor ground	WO
		0904.12	-- Crushed or ground	CC
			- Fruits of the genus Capsicum or of the genus Pimenta
		0904.21	-- Dried, neither crushed nor ground	WO
		0904.22	-- Crushed or ground	WO
	09.05		Vanilla
		0905.10	- Neither crushed nor ground	WO
		0905.20	- Crushed or ground	CC
	09.06		Cinnamon and cinnamon-tree flowers
			- Neither crushed nor ground
		0906.11	-- Cinnamon (Cinnamomum zeylanicum Blume)	WO
		0906.19	-- Other	WO
		0906.20	- Crushed or ground	CC
	09.07		Cloves (whole fruit, cloves and stems)
		0907.10	- Neither crushed nor ground	WO
		0907.20	- Crushed or ground	CC
	09.08		Nutmeg, mace and cardamoms
			- Nutmeg
		0908.11	-- Neither crushed nor ground	WO
		0908.12	-- Crushed or ground	CC
			- Mace
		0908.21	-- Neither crushed nor ground	WO
		0908.22	-- Crushed or ground	CC
			- Cardamoms
		0908.31	-- Neither crushed nor ground	WO
		0908.32	-- Crushed or ground	CC
	09.09		Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
			- Seeds of coriander
		0909.21	-- Neither crushed nor ground	WO
		0909.22	-- Crushed or ground	CC
			- Seeds of cumin
		0909.31	-- Neither crushed nor ground	WO
		0909.32	-- Crushed or ground	CC
			- Seeds of anise, badian, caraway or fennel; juniper berries
		0909.61	-- Neither crushed nor ground	WO
		0909.62	-- Crushed or ground	CC
	09.10		Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
			- Ginger
		0910.11	-- Neither crushed nor ground	WO
		0910.12	-- Crushed or ground	CC
		0910.20	- Saffron	CC
		0910.30	- Turmeric (curcuma)	CC
			- Other spices
		0910.91	-- Mixtures referred to in Note 1(b) to this Chapter	CC or RVC40
		0910.99	-- Other	CC or RVC40
10			CHAPTER 10: CEREALS	WO
11			CHAPTER 11: PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
	11.01	1101.00	Wheat or meslin flour	CC
	11.02		Cereal flours other than of wheat or meslin	CC except from Chapter 10
	11.03		Cereal groats, meal and pellets
			- Groats and meal
		1103.11	-- Of wheat	CC
		1103.13	-- Of maize (corn)	CC except from Chapter 10
		1103.19	-- Of other cereals	CC except from Chapter 10
		1103.20	- Pellets	CC except from Chapter 10
	11.04		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
		1104.12	-- Of oats	CC
		1104.19	-- Of other cereals	CC except from Chapter 10
			- Other worked grains (for example, hulled, pearled, sliced or kibbled)
		1104.22	-- Of oats	CC
		1104.23	-- Of maize (corn)	CC except from Chapter 10
		1104.29	-- Of other cereals	CC except from Chapter 10
		1104.30	- Germ of cereals, whole, rolled, flaked or ground	CC except from Chapter 10
	11.05		Flour, meal, powder, flakes, granules and pellets of potatoes	CC
	11.06		Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8	CC
	11.07		Malt, whether or not roasted	CC except from Chapter 10
	11.08		Starches; inulin	CC
	11.09	1109.00	Wheat gluten, whether or not dried	CC
12			CHAPTER 12: OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
	12.01		Soya beans, whether or not broken	WO
	12.02		Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
		1202.30	- Seed	WO
			- Other
		1202.41	-- In shell	WO
		1202.42	-- Shelled, whether or not broken	CC
	12.03	1203.00	Copra	WO
	12.04	1204.00	Linseed, whether or not broken	CC
	12.05		Rape or colza seeds, whether or not broken	WO
	12.06	1206.00	Sunflower seeds, whether or not broken	CC
	12.07		Other oil seeds and oleaginous fruits, whether or not broken	WO
	12.08		Flours and meals of oil seeds or oleaginous fruits, other than those of mustard	CTH
	12.09		Seeds, fruit and spores, of a kind used for sowing	CC
	12.10		Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin	CC
	12.11		Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
		1211.20	- Ginseng roots	WO
		1211.30	- Coca leaf	WO
		1211.40	- Poppy straw	WO
		1211.90	- Other	CC
	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	CC
	12.13	1213.00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	CC
	12.14		Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets	CC
13			CHAPTER 13: LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
	13.01		Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)	CC
	13.02		Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
			- Vegetable saps and extracts
		1302.11	-- Opium	CC
		1302.12	-- Of liquorice	CC
		1302.13	-- Of hops	CC
		1302.19	-- Other	CC except from subheading 1211.20
		1302.20	- Pectic substances, pectinates and pectates	CC
			- Mucilages and thickeners, whether or not modified, derived from vegetable products
		1302.31	-- Agar-agar	CC
		1302.32	-- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed	CC
		1302.39	-- Other	CC
14			CHAPTER 14: VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED	CC
SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
15			CHAPTER 15: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
	15.01		Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03	CC
	15.02		Fats of bovine animals, sheep or goats, other than those of heading 15.03	CC
	15.03	1503.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	CC
	15.04		Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	CC
	15.05	1505.00	Wool grease and fatty substances derived therefrom (including lanolin)	CC
	15.06	1506.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	CC
	15.07		Soya-bean oil and its fractions, whether or not refined, but not chemically modified
		1507.10	- Crude oil, whether or not degummed	CC
		1507.90	- Other	CC or RVC40
	15.08		Ground-nut oil and its fractions, whether or not refined, but not chemically modified	CC
	15.09		Olive oil and its fractions, whether or not refined, but not chemically modified	CC
	15.10	1510.00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09	CC
	15.11		Palm oil and its fractions, whether or not refined, but not chemically modified
		1511.10	- Crude oil	WO
		1511.90	- Other	CC
	15.12		Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified	CC
	15.13		Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
			- Coconut (copra) oil and its fractions
		1513.11	-- Crude oil	CC
		1513.19	-- Other	CC
			- Palm kernel or babassu oil and fractions thereof
		1513.21	-- Crude oil	WO
		1513.29	-- Other	WO
	15.14		Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified	CC
	15.15		Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified	CC
	15.16		Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	CC
	15.17		Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16	CC or RVC40
	15.18	1518.00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included	CC or RVC40
	15.20	1520.00	Glycerol, crude; glycerol waters and glycerol lyes	CC or RVC40
	15.21		Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured	CC
	15.22	1522.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	CC
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
16			CHAPTER 16: PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
	16.01	1601.00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	CC
	16.02		Other prepared or preserved meat, meat offal or blood
		1602.10	- Homogenised preparations	CC
		1602.20	- Of liver of any animal	CC
			- Of poultry of heading 01.05
		1602.31	-- Of turkeys	CC or RVC40
		1602.32	-- Of fowls of the species Gallus domesticus	CC
		1602.39	-- Other	CC
			- Of swine
		1602.41	-- Hams and cuts thereof	CC
		1602.42	-- Shoulders and cuts thereof	CC
		1602.49	-- Other, including mixtures	CC
		1602.50	- Of bovine animals	CC
		1602.90	- Other, including preparations of blood of any animal	CC
	16.03	1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	CC or RVC40
	16.04		Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
			- Fish, whole or in pieces, but not minced
		1604.11	-- Salmon	CC
		1604.12	-- Herrings	CC
		1604.13	-- Sardines, sardinella and brisling or sprats	CC
		1604.14	-- Tunas, skipjack and bonito (Sarda spp.)	CC
		1604.15	-- Mackerel	CC
		1604.16	-- Anchovies	CC
		1604.17	-- Eels	CC
		1604.19	-- Other	CC or RVC40
		1604.20	- Other prepared or preserved fish	CC or RVC40
			- Caviar and caviar substitutes
		1604.31	-- Caviar	CC
		1604.32	-- Caviar substitutes	CC
	16.05		Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved	CC
17			CHAPTER 17: SUGARS AND SUGAR CONFECTIONERY
	17.01		Cane or beet sugar and chemically pure sucrose, in solid form
			- Raw sugar not containing added flavouring or colouring matter
		1701.12	-- Beet sugar	CC except from subheading 1212.91
		1701.13	-- Cane sugar specified in Subheading Note 2 to this Chapter	WO
		1701.14	-- Other cane sugar	WO
			- Other
		1701.91	-- Containing added flavouring or colouring matter	CC or RVC40
		1701.99	-- Other	CC or RVC40
	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	CC
	17.03		Molasses resulting from the extraction or refining of sugar	CC
	17.04		Sugar confectionery (including white chocolate), not containing cocoa	CTH
18			CHAPTER 18: COCOA AND COCOA PREPARATIONS
	18.01	1801.00	Cocoa beans, whole or broken, raw or roasted	CC
	18.02	1802.00	Cocoa shells, husks, skins and other cocoa waste	CC
	18.03		Cocoa paste, whether or not defatted	CTH or RVC40
	18.04	1804.00	Cocoa butter, fat and oil	CTH or RVC40
	18.05	1805.00	Cocoa powder, not containing added sugar or other sweetening matter	CTH or RVC40
	18.06		Chocolate and other food preparations containing cocoa	CTH or RVC40
19			CHAPTER 19: PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS
	19.01		Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included	CC
	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	CC
	19.03	1903.00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	CC
	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, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included	CC
	19.05		Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	CTH or RVC40
20			CHAPTER 20: PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
	20.01		Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	CC
	20.02		Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	CC
	20.03		Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	CC
	20.04		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06	CC
	20.05		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06	CC
	20.06	2006.00	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)	CC
	20.07		Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	CC
	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
			- Nuts, ground-nuts and other seeds, whether or not mixed together
		2008.11	-- Ground-nuts	CC
		2008.19	-- Other, including mixtures	CC
		2008.20	- Pineapples	CC
		2008.30	- Citrus fruit	CC
		2008.40	- Pears	CC
		2008.50	- Apricots	CC
		2008.60	- Cherries	CC
		2008.70	- Peaches, including nectarines	CC
		2008.80	- Strawberries	CC
			- Other, including mixtures other than those of subheading 2008.19
		2008.91	-- Palm hearts	CC
		2008.93	-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)	CC
		2008.97	-- Mixtures	CC or RVC40
		2008.99	-- Other	CC
	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
			- Orange juice
		2009.11	-- Frozen	CC
		2009.12	-- Not frozen, of a Brix value not exceeding 20	CC
		2009.19	-- Other	CC or RVC40
			- Grapefruit (including pomelo) juice
		2009.21	-- Of a Brix value not exceeding 20	CC
		2009.29	-- Other	CC or RVC40
			- Juice of any other single citrus fruit
		2009.31	-- Of a Brix value not exceeding 20	CC or RVC40
		2009.39	-- Other	CC
			- Pineapple juice
		2009.41	-- Of a Brix value not exceeding 20	CC or RVC40
		2009.49	-- Other	CC or RVC40
		2009.50	- Tomato juice	CC or RVC40
			- Grape juice (including grape must)
		2009.61	-- Of a Brix value not exceeding 30	CC or RVC40
		2009.69	-- Other	CC or RVC40
			- Apple juice
		2009.71	-- Of a Brix value not exceeding 20	CC or RVC40
		2009.79	-- Other	CC or RVC40
			- Juice of any other single fruit or vegetable
		2009.81	-- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice	CC or RVC40
		2009.89	-- Other	CC or RVC40
		2009.90	- Mixtures of juices	CC or RVC40
21			CHAPTER 21: MISCELLANEOUS EDIBLE PREPARATIONS
	21.01		Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	CC or RVC40
	21.02		Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders	CC or RVC40
	21.03		Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard	CC or RVC40
	21.04		Soups and broths and preparations therefor; homogenised composite food preparations	CC or RVC40
	21.05	2105.00	Ice cream and other edible ice, whether or not containing cocoa	CC or RVC40
	21.06		Food preparations not elsewhere specified or included
		2106.10	- Protein concentrates and textured protein substances	CC or RVC40
		2106.90	- Other	CTH or RVC40
22			CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR
	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	CC
	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 20.09	CC
	22.03	2203.00	Beer made from malt	CC
	22.04		Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
		2204.10	- Sparkling wine	CTSH
			- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
		2204.21	-- In containers holding 2 l or less	CTSH except from subheading 2204.29
		2204.29	-- Other	CTSH except from subheading 2204.21
		2204.30	- Other grape must	CC
	22.05		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances	CTH
	22.06	2206.00	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included	CTH
	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	CC
	22.08		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages	CTH or RVC40
	22.09	2209.00	Vinegar and substitutes for vinegar obtained from acetic acid	CTH
23			CHAPTER 23: RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
	23.01		Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves	CC
	23.02		Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants	CC
	23.03		Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets	CC
	23.04	2304.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil	CC
	23.05	2305.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil	CC
	23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05	CTH
	23.07	2307.00	Wine lees; argol	CC
	23.08	2308.00	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included	CTH
	23.09		Preparations of a kind used in animal feeding	CTH or RVC40
24			CHAPTER 24: TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
	24.01		Unmanufactured tobacco; tobacco refuse	CC
	24.02		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	CTH
	24.03		Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences	CTH
SECTION V MINERAL PRODUCTS
25			CHAPTER 25: SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
	25.01	2501.00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti- caking or free-flowing agents; sea water	CC
	25.02	2502.00	Unroasted iron pyrites	CC
	25.03	2503.00	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur	CTH or RVC40
	25.04		Natural graphite	CC
	25.05		Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26	CTH
	25.06		Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	CC
	25.07	2507.00	Kaolin and other kaolinic clays, whether or not calcined	CTH
	25.08		Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths	CTH
	25.09	2509.00	Chalk	CTH
	25.10		Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk	CTH
	25.11		Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16	CTH
	25.12	2512.00	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less	CTH
	25.13		Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated	CTH
	25.14	2514.00	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	CTH
	25.15		Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	CTH
	25.16		Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	CTH
	25.17		Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat- treated	CTH
	25.18		Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix	CTH
	25.19		Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure	CTH
	25.20		Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders	CTH
	25.21	2521.00	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement	CTH
	25.22		Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25	CTH
	25.23		Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers	CTH
	25.24		Asbestos	CTH
	25.25		Mica, including splittings; mica waste	CTH
	25.26		Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc	CTH
	25.28	2528.00	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight	CTH
	25.29		Feldspar; leucite, nepheline and nepheline syenite; fluorspar	CTH
	25.30		Mineral substances not elsewhere specified or included	CTH
26			CHAPTER 26: ORES, SLAG AND ASH	CTH
27			CHAPTER 27: MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
	27.01		Coal; briquettes, ovoids and similar solid fuels manufactured from coal	CTH
	27.02		Lignite, whether or not agglomerated, excluding jet	CTH
	27.03	2703.00	Peat (including peat litter), whether or not agglomerated	CTH
	27.04	2704.00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	CTH
	27.05	2705.00	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	CTH
	27.06	2706.00	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	CTH
	27.07		Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents	CTH or RVC40
	27.08		Pitch and pitch coke, obtained from coal tar or from other mineral tars	CTH
	27.09	2709.00	Petroleum oils and oils obtained from bituminous minerals, crude	CTH
	27.10		Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
			- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils
		2710.12	-- Light oils and preparations	CTH or RVC40
		2710.19	-- Other	CTH or RVC40
		2710.20	- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils	CTH or RVC40
			- Waste oils
		2710.91	-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	WO
		2710.99	-- Other	WO
	27.11		Petroleum gases and other gaseous hydrocarbons	CTH
	27.12		Petroleum jelly; paraffin wax, micro- crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured	CTH or RVC40
	27.13		Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals	CTH
	27.14		Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	CTH
	27.15	2715.00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	CTH
	27.16	2716.00	Electrical energy (optional heading)	CTH
SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28			CHAPTER 28: INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS
			OF PRECIOUS METALS, OF RARE- EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
	28.01		Fluorine, chlorine, bromine and iodine
		2801.10	- Chlorine	CTH or RVC40
		2801.20	- Iodine	CTSH or RVC40
		2801.30	- Fluorine; bromine	CTSH or RVC40
	28.02	2802.00	Sulphur, sublimed or precipitated; colloidal sulphur	CTH or RVC40
	28.03	2803.00	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)	CTH or RVC40
	28.04		Hydrogen, rare gases and other non-metals	CTH or RVC40
	28.05		Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury	CTH or RVC40
	28.06		Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
		2806.10	- Hydrogen chloride (hydrochloric acid)	CTH or RVC40
		2806.20	- Chlorosulphuric acid	CTSH or RVC40
	28.07	2807.00	Sulphuric acid; oleum	CTH or RVC40
	28.08	2808.00	Nitric acid; sulphonitric acids	CTH or RVC40
	28.09		Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined	CTH or RVC40
	28.10	2810.00	Oxides of boron; boric acids	CTH or RVC40
	28.11		Other inorganic acids and other inorganic oxygen compounds of non-metals	CTSH or RVC40
	28.12		Halides and halide oxides of non-metals	CTH or RVC40
	28.13		Sulphides of non-metals; commercial phosphorus trisulphide	CTH or RVC40
	28.14		Ammonia, anhydrous or in aqueous solution	CTH or RVC40
	28.15		Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
			- Sodium hydroxide (caustic soda)
		2815.11	-- Solid	CTSH except from subheading 2815.12, or RVC40
		2815.12	-- In aqueous solution (soda lye or liquid soda)	CTSH except from subheading 2815.11, or RVC40
		2815.20	- Potassium hydroxide (caustic potash)	CTSH or RVC40
		2815.30	- Peroxides of sodium or potassium	CTH or RVC40
	28.16		Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium	CTH or RVC40
	28.17	2817.00	Zinc oxide; zinc peroxide	CTH or RVC40
	28.18		Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide	CTSH or RVC40
	28.19		Chromium oxides and hydroxides	CTH or RVC40
	28.20		Manganese oxides	CTH or RVC40
	28.21		Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3	CTSH or RVC40
	28.22	2822.00	Cobalt oxides and hydroxides; commercial cobalt oxides	CTH or RVC40
	28.23	2823.00	Titanium oxides	CTH or RVC40
	28.24		Lead oxides; red lead and orange lead	CTH or RVC40
	28.25		Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides	CTH or RVC40
	28.26		Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
			- Fluorides
		2826.12	-- Of aluminium	CTSH or RVC40
		2826.19	-- Other	CTH or RVC40
		2826.30	- Sodium hexafluoroaluminate (synthetic cryolite)	CTSH or RVC40
		2826.90	- Other	CTH or RVC40
	28.27		Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
		2827.10	- Ammonium chloride	CTH or RVC40
		2827.20	- Calcium chloride	CTH or RVC40
			- Other chlorides
		2827.31	-- Of magnesium	CTSH or RVC40
		2827.32	-- Of aluminium	CTSH or RVC40
		2827.35	-- Of nickel	CTH or RVC40
		2827.39	-- Other	CTSH or RVC40
			- Chloride oxides and chloride hydroxides
		2827.41	-- Of copper	CTH or RVC40
		2827.49	-- Other	CTH or RVC40
			- Bromides and bromide oxides
		2827.51	-- Bromides of sodium or of potassium	CTH or RVC40
		2827.59	-- Other	CTSH or RVC40
		2827.60	- Iodides and iodide oxides	CTSH or RVC40
	28.28		Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites	CTH or RVC40
	28.29		Chlorates and perchlorates; bromates and perbromates; iodates and periodates	CTH or RVC40
	28.30		Sulphides; polysulphides, whether or not chemically defined	CTH or RVC40
	28.31		Dithionites and sulphoxylates	CTH or RVC40
	28.32		Sulphites; thiosulphates	CTH or RVC40
	28.33		Sulphates; alums; peroxosulphates (persulphates)
			- Sodium sulphates
		2833.11	-- Disodium sulphate	CTH or RVC40
		2833.19	-- Other	CTSH or RVC40
			- Other sulphates
		2833.21	-- Of magnesium	CTH or RVC40
		2833.22	-- Of aluminium	CTH or RVC40
		2833.24	-- Of nickel	CTH or RVC40
		2833.25	-- Of copper	CTH or RVC40
		2833.27	-- Of barium	CTH or RVC40
		2833.29	-- Other	CTH or RVC40
		2833.30	- Alums	CTH or RVC40
		2833.40	- Peroxosulphates (persulphates)	CTH or RVC40
	28.34		Nitrites; nitrates
		2834.10	- Nitrites	CTSH or RVC40
			- Nitrates
		2834.21	-- Of potassium	CTSH or RVC40
		2834.29	-- Other	CTH or RVC40
	28.35		Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined
		2835.10	- Phosphinates (hypophosphites) and phosphonates (phosphites)	CTSH or RVC40
			- Phosphates
		2835.22	-- Of mono- or disodium	CTH or RVC40
		2835.24	-- Of potassium	CTH or RVC40
		2835.25	-- Calcium hydrogenorthophosphate (“dicalcium phosphate”)	CTH or RVC40
		2835.26	-- Other phosphates of calcium	CTSH or RVC40
		2835.29	-- Other	CTH or RVC40
			- Polyphosphates
		2835.31	-- Sodium triphosphate (sodium tripolyphosphate)	CTH or RVC40
		2835.39	-- Other	CTSH or RVC40
	28.36		Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
		2836.20	- Disodium carbonate	CTH or RVC40
		2836.30	- Sodium hydrogencarbonate (sodium bicarbonate)	CTSH or RVC40
		2836.40	- Potassium carbonates	CTH or RVC40
		2836.50	- Calcium carbonate	CTH or RVC40
		2836.60	- Barium carbonate	CTH or RVC40
			- Other
		2836.91	-- Lithium carbonates	CTSH or RVC40
		2836.92	-- Strontium carbonate	CTH or RVC40
		2836.99	-- Other	CTSH or RVC40
	28.37		Cyanides, cyanide oxides and complex cyanides	CTH or RVC40
	28.39		Silicates; commercial alkali metal silicates
			- Of sodium
		2839.11	-- Sodium metasilicates	CTH or RVC40
		2839.19	-- Other	CTSH or RVC40
		2839.90	- Other	CTH or RVC40
	28.40		Borates; peroxoborates (perborates)
			- Disodium tetraborate (refined borax)
		2840.11	-- Anhydrous	CTH or RVC40
		2840.19	-- Other	CTH or RVC40
		2840.20	- Other borates	CTSH or RVC40
		2840.30	- Peroxoborates (perborates)	CTH or RVC40
	28.41		Salts of oxometallic or peroxometallic acids	CTH or RVC40
	28.42		Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides
		2842.10	- Double or complex silicates, including aluminosilicates whether or not chemically defined	CTH or RVC40
		2842.90	- Other	CTSH or RVC40
	28.43		Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals	CTH or RVC40
	28.44		Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products	CTH or RVC40
	28.45		Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined	CTH or RVC40
	28.46		Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals	CTH or RVC40
	28.47	2847.00	Hydrogen peroxide, whether or not solidified with urea	CTH or RVC40
	28.48	2848.00	Phosphides, whether or not chemically defined, excluding ferrophosphorus	CTH or RVC40
	28.49		Carbides, whether or not chemically defined
		2849.10	- Of calcium	CTSH or RVC40
		2849.20	- Of silicon	CTSH or RVC40
		2849.90	- Other	CTH or RVC40
	28.50	2850.00	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49	CTH or RVC40
	28.52		Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams	CTH or RVC40
	28.53	2853.00	Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals	CTH or RVC40
29			CHAPTER 29: ORGANIC CHEMICALS
	29.01		Acyclic hydrocarbons	CTH, RVC40, or CR
	29.02		Cyclic hydrocarbons	CTH, RVC40, or CR
	29.03		Halogenated derivatives of hydrocarbons
			- Saturated chlorinated derivatives of acyclic hydrocarbons
		2903.11	-- Chloromethane (methyl chloride) and chloroethane (ethyl chloride)	CTH or RVC40
		2903.12	-- Dichloromethane (methylene chloride)	CTH or RVC40
		2903.13	-- Chloroform (trichloromethane)	CTH or RVC40
		2903.14	-- Carbon tetrachloride	CTH or RVC40
		2903.15	-- Ethylene dichloride (ISO) (1,2- dichloroethane)	CTSH or RVC40
		2903.19	-- Other	CTH or RVC40
			- Unsaturated chlorinated derivatives of acyclic hydrocarbons
		2903.21	-- Vinyl chloride (chloroethylene)	CTSH or RVC40
		2903.22	-- Trichloroethylene	CTH or RVC40
		2903.23	-- Tetrachloroethylene (perchloroethylene)	CTH or RVC40
		2903.29	-- Other	CTH or RVC40
			- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons
		2903.31	-- Ethylene dibromide (ISO) (1,2- dibromoethane)	CTH or RVC40
		2903.39	-- Other	CTSH or RVC40
			- Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens
		2903.71	-- Chlorodifluoromethane	CTH or RVC40
		2903.72	-- Dichlorotrifluoroethanes	CTH or RVC40
		2903.73	-- Dichlorofluoroethanes	CTH or RVC40
		2903.74	-- Chlorodifluoroethanes	CTH or RVC40
		2903.75	-- Dichloropentafluoropropanes	CTH or RVC40
		2903.76	-- Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes	CTH or RVC40
		2903.77	-- Other, perhalogenated only with fluorine and chlorine	CTSH or RVC40
		2903.78	-- Other perhalogenated derivatives	CTH or RVC40
		2903.79	-- Other	CTSH or RVC40
			- Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons
		2903.81	-- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)	CTH or RVC40
		2903.82	-- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)	CTH or RVC40
		2903.89	-- Other	CTH or RVC40
			- Halogenated derivatives of aromatic hydrocarbons
		2903.91	-- Chlorobenzene, o-dichlorobenzene and p- dichlorobenzene	CTH or RVC40
		2903.92	-- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane)	CTH or RVC40
		2903.99	-- Other	CTH or RVC40
	29.04		Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated	CTH or RVC40
	29.05		Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
			- Saturated monohydric alcohols
		2905.11	-- Methanol (methyl alcohol)	CTH or RVC40
		2905.12	-- Propan-1-ol (propyl alcohol) and propan-2- ol (isopropyl alcohol)	CTSH or RVC40
		2905.13	-- Butan-1-ol (n-butyl alcohol)	CTH or RVC40
		2905.14	-- Other butanols	CTH or RVC40
		2905.16	-- Octanol (octyl alcohol) and isomers thereof	CTSH or RVC40
		2905.17	-- Dodecan-1-ol (lauryl alcohol), hexadecan- 1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)	CTSH or RVC40
		2905.19	-- Other	CTH or RVC40
			- Unsaturated monohydric alcohols
		2905.22	-- Acyclic terpene alcohols	CTH or RVC40
		2905.29	-- Other	CTH or RVC40
			- Diols
		2905.31	-- Ethylene glycol (ethanediol)	CTH or RVC40
		2905.32	-- Propylene glycol (propane-1,2-diol)	CTSH or RVC40
		2905.39	-- Other	CTH or RVC40
			- Other polyhydric alcohols
		2905.41	-- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)	CTH or RVC40
		2905.42	-- Pentaerythritol	CTH or RVC40
		2905.43	-- Mannitol	CTH or RVC40
		2905.44	-- D-glucitol (sorbitol)	CTH or RVC40
		2905.45	-- Glycerol	CTSH or RVC40
		2905.49	-- Other	CTH or RVC40
			- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols
		2905.51	-- Ethchlorvynol (INN)	CTH or RVC40
		2905.59	-- Other	CTH or RVC40
	29.06		Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives	CTH or RVC40
	29.07		Phenols; phenol-alcohols	CTH, RVC40, or CR
	29.08		Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols	CTH or RVC40
	29.09		Ethers, ether-alcohols, ether-phenols, ether- alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives	CTH, RVC40, or CR
	29.10		Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives
		2910.10	- Oxirane (ethylene oxide)	CTH or RVC40
		2910.20	- Methyloxirane (propylene oxide)	CTH or RVC40
		2910.30	- 1-Chloro-2,3-epoxypropane (epichlorohydrin)	CTH or RVC40
		2910.40	- Dieldrin (ISO, INN)	CTH or RVC40
		2910.90	- Other	CTSH or RVC40
	29.11	2911.00	Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives	CTH or RVC40
	29.12		Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde	CTH or RVC40
	29.13	2913.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12	CTH or RVC40
	29.14		Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives	CTH, RVC40, or CR
	29.15		Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
			- Formic acid, its salts and esters
		2915.11	-- Formic acid	CTH or RVC40
		2915.12	-- Salts of formic acid	CTH or RVC40
		2915.13	-- Esters of formic acid	CTH or RVC40
			- Acetic acid and its salts; acetic anhydride
		2915.21	-- Acetic acid	CTSH or RVC40
		2915.24	-- Acetic anhydride	CTH or RVC40
		2915.29	-- Other	CTH or RVC40
			- Esters of acetic acid
		2915.31	-- Ethyl acetate	CTSH or RVC40
		2915.32	-- Vinyl acetate	CTSH or RVC40
		2915.33	-- n-Butyl acetate	CTH or RVC40
		2915.36	-- Dinoseb (ISO) acetate	CTH or RVC40
		2915.39	-- Other	CTSH or RVC40
		2915.40	- Mono-, di- or trichloroacetic acids, their salts and esters	CTH or RVC40
		2915.50	- Propionic acid, its salts and esters	CTH or RVC40
		2915.60	- Butanoic acids, pentanoic acids, their salts and esters	CTH or RVC40
		2915.70	- Palmitic acid, stearic acid, their salts and esters	CTSH or RVC40
		2915.90	- Other	CTSH or RVC40
	29.16		Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
			- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		2916.11	-- Acrylic acid and its salts	CTH or RVC40
		2916.12	-- Esters of acrylic acid	CTH or RVC40
		2916.13	-- Methacrylic acid and its salts	CTH or RVC40
		2916.14	-- Esters of methacrylic acid	CTH or RVC40
		2916.15	-- Oleic, linoleic or linolenic acids, their salts and esters	CTH, RVC40, or CR
		2916.16	-- Binapacryl (ISO)	CTH or RVC40
		2916.19	-- Other	CTSH or RVC40
		2916.20	- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	CTSH or RVC40
			- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		2916.31	-- Benzoic acid, its salts and esters	CTH or RVC40
		2916.32	-- Benzoyl peroxide and benzoyl chloride	CTSH or RVC40
		2916.34	-- Phenylacetic acid and its salts	CTH or RVC40
		2916.39	-- Other	CTSH or RVC40
	29.17		Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
			- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		2917.11	-- Oxalic acid, its salts and esters	CTH or RVC40
		2917.12	-- Adipic acid, its salts and esters	CTSH or RVC40
		2917.13	-- Azelaic acid, sebacic acid, their salts and esters	CTH or RVC40
		2917.14	-- Maleic anhydride	CTH or RVC40
		2917.19	-- Other	CTH or RVC40
		2917.20	- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	CTH or RVC40
			- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		2917.32	-- Dioctyl orthophthalates	CTH or RVC40
		2917.33	-- Dinonyl or didecyl orthophthalates	CTH or RVC40
		2917.34	-- Other esters of orthophthalic acid	CTH or RVC40
		2917.35	-- Phthalic anhydride	CTH or RVC40
		2917.36	-- Terephthalic acid and its salts	CTSH or RVC40
		2917.37	-- Dimethyl terephthalate	CTH or RVC40
		2917.39	-- Other	CTH or RVC40
	29.18		Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
			- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		2918.11	-- Lactic acid, its salts and esters	CTH or RVC40
		2918.12	-- Tartaric acid	CTSH or RVC40
		2918.13	-- Salts and esters of tartaric acid	CTSH or RVC40
		2918.14	-- Citric acid	CTH or RVC40
		2918.15	-- Salts and esters of citric acid	CTH or RVC40
		2918.16	-- Gluconic acid, its salts and esters	CTH or RVC40
		2918.18	-- Chlorobenzilate (ISO)	CTH or RVC40
		2918.19	-- Other	CTH or RVC40
			- Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		2918.21	-- Salicylic acid and its salts	CTH or RVC40
		2918.22	-- O-Acetylsalicylic acid, its salts and esters	CTH or RVC40
		2918.23	-- Other esters of salicylic acid and their salts	CTH or RVC40
		2918.29	-- Other	CTH or RVC40
		2918.30	- Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives	CTH or RVC40
			- Other
		2918.91	-- 2,4,5-T (ISO) (2,4,5- trichlorophenoxyacetic acid), its salts and esters	CTH or RVC40
		2918.99	-- Other	CTSH or RVC40
	29.19		Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives	CTH or RVC40
	29.20		Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives	CTH, RVC40, or CR
	29.21		Amine-function compounds
			- Acyclic monoamines and their derivatives; salts thereof
		2921.11	-- Methylamine, di- or trimethylamine and their salts	CTH or RVC40
		2921.19	-- Other	CTH or RVC40
			- Acyclic polyamines and their derivatives; salts thereof
		2921.21	-- Ethylenediamine and its salts	CTH or RVC40
		2921.22	-- Hexamethylenediamine and its salts	CTH or RVC40
		2921.29	-- Other	CTSH or RVC40
		2921.30	- Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof	CTH or RVC40
			- Aromatic monoamines and their derivatives; salts thereof
		2921.41	-- Aniline and its salts	CTH or RVC40
		2921.42	-- Aniline derivatives and their salts	CTH or RVC40
		2921.43	-- Toluidines and their derivatives; salts thereof	CTH or RVC40
		2921.44	-- Diphenylamine and its derivatives; salts thereof	CTH or RVC40
		2921.45	-- 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof	CTH or RVC40
		2921.46	-- Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof	CTSH or RVC40
		2921.49	-- Other	CTH or RVC40
			- Aromatic polyamines and their derivatives; salts thereof
		2921.51	-- o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof	CTSH or RVC40
		2921.59	-- Other	CTH or RVC40
	29.22		Oxygen-function amino-compounds
			- Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof
		2922.11	-- Monoethanolamine and its salts	CTH or RVC40
		2922.12	-- Diethanolamine and its salts	CTH or RVC40
		2922.13	-- Triethanolamine and its salts	CTH or RVC40
		2922.14	-- Dextropropoxyphene (INN) and its salts	CTH or RVC40
		2922.19	-- Other	CTH or RVC40
			- Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof
		2922.21	-- Aminohydroxynaphthalenesulphonic acids and their salts	CTH or RVC40
		2922.29	-- Other	CTH or RVC40
			- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof
		2922.31	-- Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof	CTH or RVC40
		2922.39	-- Other	CTH or RVC40
			- Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof
		2922.41	-- Lysine and its esters; salts thereof	CTH or RVC40
		2922.42	-- Glutamic acid and its salts	CTH or RVC40
		2922.43	-- Anthranilic acid and its salts	CTH or RVC40
		2922.44	-- Tilidine (INN) and its salts	CTH or RVC40
		2922.49	-- Other	CTSH or RVC40
		2922.50	- Amino-alcohol-phenols, amino-acid- phenols and other amino-compounds with oxygen function	CTH or RVC40
	29.23		Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined	CTH or RVC40
	29.24		Carboxyamide-function compounds; amide- function compounds of carbonic acid	CTH or RVC40
	29.25		Carboxyimide-function compounds (including saccharin and its salts) and imine- function compounds	CTH or RVC40
	29.26		Nitrile-function compounds	CTH or RVC40
	29.27	2927.00	Diazo-, azo- or azoxy-compounds	CTH or RVC40
	29.28	2928.00	Organic derivatives of hydrazine or of hydroxylamine	CTH or RVC40
	29.29		Compounds with other nitrogen function	CTSH or RVC40
	29.30		Organo-sulphur compounds	CTH or RVC40
	29.31		Other organo-inorganic compounds	CTH or RVC40
	29.32		Heterocyclic compounds with oxygen hetero- atom(s) only
			- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure
		2932.11	-- Tetrahydrofuran	CTH or RVC40
		2932.12	-- 2-Furaldehyde (furfuraldehyde)	CTH or RVC40
		2932.13	-- Furfuryl alcohol and tetrahydrofurfuryl alcohol	CTH or RVC40
		2932.19	-- Other	CTH or RVC40
		2932.20	- Lactones	CTH or RVC40
			- Other
		2932.91	-- Isosafrole	CTH or RVC40
		2932.92	-- 1-(1,3-Benzodioxol-5-yl)propan-2-one	CTH or RVC40
		2932.93	-- Piperonal	CTH or RVC40
		2932.94	-- Safrole	CTH or RVC40
		2932.95	-- Tetrahydrocannabinols (all isomers)	CTH or RVC40
		2932.99	-- Other	CTSH or RVC40
	29.33		Heterocyclic compounds with nitrogen hetero-atom(s) only
			- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure
		2933.11	-- Phenazone (antipyrin) and its derivatives	CTH or RVC40
		2933.19	-- Other	CTSH or RVC40
			- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure
		2933.21	-- Hydantoin and its derivatives	CTH or RVC40
		2933.29	-- Other	CTH or RVC40
			- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure
		2933.31	-- Pyridine and its salts	CTH or RVC40
		2933.32	-- Piperidine and its salts	CTH or RVC40
		2933.33	-- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof	CTH or RVC40
		2933.39	-- Other	CTSH or RVC40
			- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused
		2933.41	-- Levorphanol (INN) and its salts	CTH or RVC40
		2933.49	-- Other	CTH or RVC40
			- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure
		2933.52	-- Malonylurea (barbituric acid) and its salts	CTH or RVC40
		2933.53	-- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof	CTH or RVC40
		2933.54	-- Other derivatives of malonylurea (barbituric acid); salts thereof	CTH or RVC40
		2933.55	-- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof	CTH or RVC40
		2933.59	-- Other	CTSH or RVC40
			- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure
		2933.61	-- Melamine	CTH or RVC40
		2933.69	-- Other	CTSH or RVC40
			- Lactams
		2933.71	-- 6-Hexanelactam (epsilon-caprolactam)	CTH or RVC40
		2933.72	-- Clobazam (INN) and methyprylon (INN)	CTH or RVC40
		2933.79	-- Other lactams	CTH or RVC40
			- Other
		2933.91	-- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof	CTH or RVC40
		2933.99	-- Other	CTSH or RVC40
	29.34		Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
		2934.10	- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure	CTH or RVC40
		2934.20	- Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused	CTSH or RVC40
		2934.30	- Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused	CTH or RVC40
			- Other
		2934.91	-- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof	CTH or RVC40
		2934.99	-- Other	CTH or RVC40
	29.35	2935.00	Sulphonamides	CTH or RVC40
	29.36		Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent	CTSH or RVC40
	29.37		Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones	CTH or RVC40
	29.38		Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	CTH or RVC40
	29.39		Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	CTH or RVC40
	29.40	2940.00	Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39	CTH or RVC40
	29.41		Antibiotics	CTH or RVC40
	29.42	2942.00	Other organic compounds	CTH or RVC40
30			CHAPTER 30: PHARMACEUTICAL PRODUCTS
	30.01		Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included	CTH or RVC40
	30.02		Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products	CTH or RVC40
	30.03		Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale	CTH or RVC40
	30.04		Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale	CTH or RVC40
	30.05		Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	CTH or RVC40
	30.06		Pharmaceutical goods specified in Note 4 to this Chapter
		3006.10	- Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable	CTH or RVC40
		3006.20	- Blood-grouping reagents	CTH or RVC40
		3006.30	- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient	CTH or RVC40
		3006.40	- Dental cements and other dental fillings; bone reconstruction cements	CTH or RVC40
		3006.50	- First-aid boxes and kits	CTH or RVC40
		3006.60	- Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides	CTH or RVC40
		3006.70	- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments	CTH or RVC40
			- Other
		3006.91	-- Appliances identifiable for ostomy use	CTH or RVC40
		3006.92	-- Waste pharmaceuticals	WO
31			CHAPTER 31: FERTILISERS
	31.01	3101.00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products	CTH or RVC40
	31.02		Mineral or chemical fertilisers, nitrogenous	CTH or RVC40
	31.03		Mineral or chemical fertilisers, phosphatic	CTH or RVC40
	31.04		Mineral or chemical fertilisers, potassic	CTH or RVC40
	31.05		Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg	CTH except from headings 31.02 to 31.04, or RVC40
32			CHAPTER 32: TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
	32.01		Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives	CTH or RVC40
	32.02		Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
		3202.10	- Synthetic organic tanning substances	CTH or RVC40
		3202.90	- Other	CTSH or RVC40
	32.03	3203.00	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin	CTH or RVC40
	32.04		Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined	CTSH or RVC40
	32.05	3205.00	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	CTH or RVC40
	32.06		Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
			- Pigments and preparations based on titanium dioxide
		3206.11	-- Containing 80 % or more by weight of titanium dioxide calculated on the dry matter	CTSH except from subheading 3206.19, or RVC40
		3206.19	-- Other	CTSH except from subheading 3206.11, or RVC40
		3206.20	- Pigments and preparations based on chromium compounds	CTSH or RVC40
			- Other colouring matter and other preparations
		3206.41	-- Ultramarine and preparations based thereon	CTSH or RVC40
		3206.42	-- Lithopone and other pigments and preparations based on zinc sulphide	CTSH or RVC40
		3206.49	-- Other	CTSH or RVC40
		3206.50	- Inorganic products of a kind used as luminophores	CTH or RVC40
	32.07		Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes	CTH or RVC40
	32.08		Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter	CTH or RVC40
	32.09		Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	CTH or RVC40
	32.10	3210.00	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	CTH or RVC40
	32.11	3211.00	Prepared driers	CTH or RVC40
	32.12		Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale	CTH or RVC40
	32.13		Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings	CTH or RVC40
	32.14		Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like	CTH or RVC40
	32.15		Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid	CTH or RVC40
33			CHAPTER 33: ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS	CTH or RVC40
34			CHAPTER 34: SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
	34.01		Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent	CTH or RVC40
	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 34.01
			- Organic surface-active agents, whether or not put up for retail sale
		3402.11	-- Anionic	CTSH or RVC40
		3402.12	-- Cationic	CTSH or RVC40
		3402.13	-- Non-ionic	CTH or RVC40
		3402.19	-- Other	CTSH or RVC40
		3402.20	- Preparations put up for retail sale	CTH or RVC40
		3402.90	- Other	CTH or RVC40
	34.03		Lubricating preparations (including cutting- oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals	CTH or RVC40
	34.04		Artificial waxes and prepared waxes	CTH or RVC40
	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 34.04	CTH or RVC40
	34.06	3406.00	Candles, tapers and the like	CTH or RVC40
	34.07	3407.00	Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)	CTH or RVC40
35			CHAPTER 35: ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
	35.01		Casein, caseinates and other casein derivatives; casein glues	CTSH or RVC40
	35.02		Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives	CTSH or RVC40
	35.03	3503.00	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01	CTH or RVC40
	35.04	3504.00	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed	CTH or RVC40
	35.05		Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
		3505.10	- Dextrins and other modified starches	CTH or RVC40
		3505.20	- Glues	CTSH or RVC40
	35.06		Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	CTH or RVC40
	35.07		Enzymes; prepared enzymes not elsewhere specified or included	CTH or RVC40
36			CHAPTER 36: EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS	CTH or RVC40
37			CHAPTER 37: PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS	CTH or RVC40
38			CHAPTER 38: MISCELLANEOUS CHEMICAL PRODUCTS
	38.01		Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures	CTH or RVC40
	38.02		Activated carbon; activated natural mineral products; animal black, including spent animal black	CTH or RVC40
	38.03	3803.00	Tall oil, whether or not refined	CTH or RVC40
	38.04	3804.00	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03	CTH or RVC40
	38.05		Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent	CTH or RVC40
	38.06		Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	CTH or RVC40
	38.07	3807.00	Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch	CTH or RVC40
	38.08		Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)	CTSH provided that at least 50 % by weight of the active ingredient or ingredients is originating, or RVC40
	38.09		Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	CTH or RVC40
	38.10		Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods	CTH or RVC40
	38.11		Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti- corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils	CTH, RVC40, or CR
	38.12		Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics	CTH or RVC40
	38.13	3813.00	Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades	CTH or RVC40
	38.14	3814.00	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	CTH or RVC40
	38.15		Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included	CTH or RVC40
	38.16	3816.00	Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01	CTH or RVC40
	38.17	3817.00	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02	CTH or RVC40
	38.18	3818.00	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics	CTH or RVC40
	38.19	3819.00	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals	CTH or RVC40
	38.20	3820.00	Anti-freezing preparations and prepared de- icing fluids	CTH or RVC40
	38.21	3821.00	Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells	CTH or RVC40
	38.22	3822.00	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials	CTH or RVC40
	38.23		Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols	CTH or RVC40
	38.24		Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included	CTH, RVC40, or CR
	38.25		Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter	WO
	38.26	3826.00	Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals	CTH or RVC40
SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
39			CHAPTER 39: PLASTICS AND ARTICLES THEREOF
	39.01		Polymers of ethylene, in primary forms	CTH or RVC40
	39.02		Polymers of propylene or of other olefins, in primary forms	CTH or RVC40
	39.03		Polymers of styrene, in primary forms	CTH or RVC40
	39.04		Polymers of vinyl chloride or of other halogenated olefins, in primary forms	CTH or RVC40
	39.05		Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms	CTH or RVC40
	39.06		Acrylic polymers in primary forms	CTH or RVC40
	39.07		Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms	CTH or RVC40
	39.08		Polyamides in primary forms	CTH or RVC40
	39.09		Amino-resins, phenolic resins and polyurethanes, in primary forms	CTH or RVC40
	39.10	3910.00	Silicones in primary forms	CTH or RVC40
	39.11		Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms	CTH or RVC40
	39.12		Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms	CTH or RVC40
	39.13		Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms	CTH or RVC40
	39.14	3914.00	Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms	CTH or RVC40
	39.15		Waste, parings and scrap, of plastics	CTH
	39.16		Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of plastics	CTH or RVC40
	39.17		Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics	CTH or RVC40
	39.18		Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter	CTH or RVC40
	39.19		Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	CTH or RVC40
	39.20		Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	CTH or RVC40
	39.21		Other plates, sheets, film, foil and strip, of plastics	CTH or RVC40
	39.22		Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics	CTH or RVC40
	39.23		Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics	CTH or RVC40
	39.24		Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics	CTH or RVC40
	39.25		Builders’ ware of plastics, not elsewhere specified or included	CTH or RVC40
	39.26		Other articles of plastics and articles of other materials of headings 39.01 to 39.14	CTH or RVC40
40			CHAPTER 40: RUBBER AND ARTICLES THEREOF
	40.01		Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip	CC
	40.02		Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip	CTH or RVC40
	40.03	4003.00	Reclaimed rubber in primary forms or in plates, sheets or strip	CTH or RVC40
	40.04	4004.00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	CTH
	40.05		Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	CTH or RVC40
	40.06		Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber	CTH or RVC40
	40.07	4007.00	Vulcanised rubber thread and cord	CTH or RVC40
	40.08		Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber	CTH or RVC40
	40.09		Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)	CTH or RVC40
	40.10		Conveyor or transmission belts or belting, of vulcanised rubber	CTH or RVC40
	40.11		New pneumatic tyres, of rubber	CTH or RVC40
	40.12		Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber	CTH or RVC40
	40.13		Inner tubes, of rubber	CTH or RVC40
	40.14		Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber	CTH or RVC40
	40.15		Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber	CTH or RVC40
	40.16		Other articles of vulcanised rubber other than hard rubber	CTH or RVC40
	40.17	4017.00	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber	CTH or RVC40
SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41			CHAPTER 41: RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
	41.01		Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split	CC or RVC40
	41.02		Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter	CC or RVC40
	41.03		Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter	CC or RVC40
	41.04		Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared	CTH or RVC40
	41.05		Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	CTH or RVC40
	41.06		Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared	CTH or RVC40
	41.07		Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14	CTH or RVC40
	41.12	4112.00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14	CTH or RVC40
	41.13		Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14	CTH or RVC40
	41.14		Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	CTH or RVC40
	41.15		Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	CTH or RVC40
42			CHAPTER 42: ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)	CC or RVC40
43			CHAPTER 43: FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
	43.01		Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03	CC or RVC40
	43.02		Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03	CTH or RVC40
	43.03		Articles of apparel, clothing accessories and other articles of furskin	CTH or RVC40
	43.04	4304.00	Artificial fur and articles thereof	CTH or RVC40
SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
44			CHAPTER 44: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
	44.01		Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	CTH or RVC40
	44.02		Wood charcoal (including shell or nut charcoal), whether or not agglomerated	CTH or RVC40
	44.03		Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared	CTH or RVC40
	44.04		Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like; chipwood and the like	CTH or RVC40
	44.05	4405.00	Wood wool; wood flour	CTH or RVC40
	44.06		Railway or tramway sleepers (cross-ties) of wood	CTH or RVC40
	44.07		Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm	CTH or RVC40
	44.08		Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm	CTH or RVC40
	44.09		Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed	CTH or RVC40
	44.10		Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances	CTH
	44.11		Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances	CTH
	44.12		Plywood, veneered panels and similar laminated wood	CTH
	44.13	4413.00	Densified wood, in blocks, plates, strips or profile shapes	CTH or RVC40
	44.14	4414.00	Wooden frames for paintings, photographs, mirrors or similar objects	CTH or RVC40
	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	CTH or RVC40
	44.16	4416.00	Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves	CTH or RVC40
	44.17	4417.00	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	CTH or RVC40
	44.18		Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes	CTH or RVC40
	44.19	4419.00	Tableware and kitchenware, of wood	CTH or RVC40
	44.20		Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94	CTH or RVC40
	44.21		Other articles of wood	CTH or RVC40
45			CHAPTER 45: CORK AND ARTICLES OF CORK	CTH or RVC40
46			CHAPTER 46: MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
	46.01		Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
			- Mats, matting and screens of vegetable materials
		4601.21	-- Of bamboo	CTH or RVC40
		4601.22	-- Of rattan	CTH or RVC40
		4601.29	-- Other	CTH except from heading 14.01, or RVC40
			- Other
		4601.92	-- Of bamboo	CTH or RVC40
		4601.93	-- Of rattan	CTH or RVC40
		4601.94	-- Of other vegetable materials	CTH except from heading 14.01, or RVC40
		4601.99	-- Other	CTH or RVC40
	46.02		Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah
			- Of vegetable materials
		4602.11	-- Of bamboo	CTH or RVC40
		4602.12	-- Of rattan	CTH or RVC40
		4602.19	-- Other	CTH except from heading 14.01, or RVC40
		4602.90	- Other	CTH or RVC40
SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47			CHAPTER 47: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
	47.01	4701.00	Mechanical wood pulp	CTH or RVC40
	47.02	4702.00	Chemical wood pulp, dissolving grades	CTH or RVC40
	47.03		Chemical wood pulp, soda or sulphate, other than dissolving grades	CTH or RVC40
	47.04		Chemical wood pulp, sulphite, other than dissolving grades	CTH or RVC40
	47.05	4705.00	Wood pulp obtained by a combination of mechanical and chemical pulping processes	CTH or RVC40
	47.06		Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material	CTH or RVC40
	47.07		Recovered (waste and scrap) paper or paperboard	WO
48			CHAPTER 48: PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
	48.01	4801.00	Newsprint, in rolls or sheets	CC or RVC40
	48.02		Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand- made paper and paperboard	CC or RVC40
	48.03	4803.00	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets	CTH or RVC40
	48.04		Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03
			- Kraftliner
		4804.11	-- Unbleached	CTH or RVC40
		4804.19	-- Other	CC or RVC40
			- Sack kraft paper
		4804.21	-- Unbleached	CC or RVC40
		4804.29	-- Other	CC or RVC40
			- Other kraft paper and paperboard weighing 150 g/m² or less
		4804.31	-- Unbleached	CC or RVC40
		4804.39	-- Other	CC or RVC40
			- Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²
		4804.41	-- Unbleached	CC or RVC40
		4804.42	-- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process	CC or RVC40
		4804.49	-- Other	CC or RVC40
			- Other kraft paper and paperboard weighing 225 g/m² or more
		4804.51	-- Unbleached	CC or RVC40
		4804.52	-- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process	CC or RVC40
		4804.59	-- Other	CC or RVC40
	48.05		Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter	CC or RVC40
	48.06		Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets	CTH or RVC40
	48.07	4807.00	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets	CTH or RVC40
	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 in heading 48.03
		4808.10	- Corrugated paper and paperboard, whether or not perforated	CTH or RVC40
		4808.40	- Kraft paper, creped or crinkled, whether or not embossed or perforated	CTH except from heading 48.04, or RVC40
		4808.90	- Other	CTH or RVC40
	48.09		Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets	CTH or RVC40
	48.10		Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size	CTH or RVC40
	48.11		Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10	CTH or RVC40
	48.12	4812.00	Filter blocks, slabs and plates, of paper pulp	CTH or RVC40
	48.13		Cigarette paper, whether or not cut to size or in the form of booklets or tubes	CTH or RVC40
	48.14		Wallpaper and similar wall coverings; window transparencies of paper	CTH or RVC40
	48.16		Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes	CTH except from heading 48.09, or RVC40
	48.17		Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	CTH or RVC40
	48.18		Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres	CTH or RVC40
	48.19		Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like	CTH or RVC40
	48.20		Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard	CTH or RVC40
	48.21		Paper or paperboard labels of all kinds, whether or not printed	CTH or RVC40
	48.22		Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)	CTH or RVC40
	48.23		Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres	CTH or RVC40
49			CHAPTER 49: PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS	CTH or RVC40
SECTION XI TEXTILES AND TEXTILE ARTICLES
50			CHAPTER 50: SILK
	50.01	5001.00	Silk-worm cocoons suitable for reeling	CC
	50.02	5002.00	Raw silk (not thrown)	CC
	50.03	5003.00	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)	CC
	50.04	5004.00	Silk yarn (other than yarn spun from silk waste) not put up for retail sale	CTH
	50.05	5005.00	Yarn spun from silk waste, not put up for retail sale	CTH
	50.06	5006.00	Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut	CTH except from heading 50.04 or 50.05
	50.07		Woven fabrics of silk or of silk waste	CTH
51			CHAPTER 51: WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC
	51.01		Wool, not carded or combed	CC
	51.02		Fine or coarse animal hair, not carded or combed	CC
	51.03		Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock	CC
	51.04	5104.00	Garnetted stock of wool or of fine or coarse animal hair	CTH
	51.05		Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)	CC
	51.06		Yarn of carded wool, not put up for retail sale	CTH
	51.07		Yarn of combed wool, not put up for retail sale	CTH
	51.08		Yarn of fine animal hair (carded or combed), not put up for retail sale	CTH
	51.09		Yarn of wool or of fine animal hair, put up for retail sale	CTH except from headings 51.06 to 51.08
	51.10	5110.00	Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale	CTH
	51.11		Woven fabrics of carded wool or of carded fine animal hair	CTH
	51.12		Woven fabrics of combed wool or of combed fine animal hair	CTH
	51.13	5113.00	Woven fabrics of coarse animal hair or of horsehair	CTH
52			CHAPTER 52: COTTON
	52.01	5201.00	Cotton, not carded or combed	CC
	52.02		Cotton waste (including yarn waste and garnetted stock)	CC
	52.03	5203.00	Cotton, carded or combed	CC
	52.04		Cotton sewing thread, whether or not put up for retail sale	CTH
	52.05		Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale	CTH
	52.06		Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale	CTH
	52.07		Cotton yarn (other than sewing thread) put up for retail sale	CTH except from heading 52.05 or 52.06
	52.08		Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2	CTH
	52.09		Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2	CTH
	52.10		Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2	CTH
	52.11		Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2	CTH
	52.12		Other woven fabrics of cotton	CTH
53			CHAPTER 53: OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
	53.01		Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)	CC
	53.02		True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)	CC
	53.03		Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)	CC
	53.05	5305.00	Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)	CC
	53.06		Flax yarn	CTH
	53.07		Yarn of jute or of other textile bast fibres of heading 53.03	CTH
	53.08		Yarn of other vegetable textile fibres; paper yarn	CTH
	53.09		Woven fabrics of flax	CTH
	53.10		Woven fabrics of jute or of other textile bast fibres of heading 53.03	CTH
	53.11	5311.00	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn	CTH
54			CHAPTER 54: MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
	54.01		Sewing thread of man-made filaments, whether or not put up for retail sale	CC
	54.02		Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex	CC
	54.03		Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex	CC
	54.04		Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm	CC
	54.05	5405.00	Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm	CC
	54.06	5406.00	Man-made filament yarn (other than sewing thread), put up for retail sale	CC
	54.07		Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04	CTH
	54.08		Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05	CTH
55			CHAPTER 55: MAN-MADE STAPLE FIBRES
	55.01		Synthetic filament tow	CC
	55.02	5502.00	Artificial filament tow	CC
	55.03		Synthetic staple fibres, not carded, combed or otherwise processed for spinning	CC
	55.04		Artificial staple fibres, not carded, combed or otherwise processed for spinning	CC
	55.05		Waste (including noils, yarn waste and garnetted stock) of man-made fibres	CC
	55.06		Synthetic staple fibres, carded, combed or otherwise processed for spinning	CC
	55.07	5507.00	Artificial staple fibres, carded, combed or otherwise processed for spinning	CC
	55.08		Sewing thread of man-made staple fibres, whether or not put up for retail sale	CTH
	55.09		Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale	CTH
	55.10		Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale	CTH
	55.11		Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale	CTH except from heading 55.09 or 55.10
	55.12		Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres	CTH
	55.13		Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
			- Unbleached or bleached
		5513.11	-- Of polyester staple fibres, plain weave	CTH except from headings 55.09 to 55.11
		5513.12	-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	CTH except from headings 55.09 to 55.11
		5513.13	-- Other woven fabrics of polyester staple fibres	CTH except from headings 55.09 to 55.11
		5513.19	-- Other woven fabrics	CTH except from headings 55.09 to 55.11
			- Dyed
		5513.21	-- Of polyester staple fibres, plain weave	CTH
		5513.23	-- Other woven fabrics of polyester staple fibres	CTH
		5513.29	-- Other woven fabrics	CTH
			- Of yarns of different colours
		5513.31	-- Of polyester staple fibres, plain weave	CTH except from headings 55.09 to 55.11
		5513.39	-- Other woven fabrics	CTH except from headings 55.09 to 55.11
			- Printed
		5513.41	-- Of polyester staple fibres, plain weave	CTH
		5513.49	-- Other woven fabrics	CTH
	55.14		Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
			- Unbleached or bleached
		5514.11	-- Of polyester staple fibres, plain weave	CTH except from headings 55.09 to 55.11
		5514.12	-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	CTH except from headings 55.09 to 55.11
		5514.19	-- Other woven fabrics	CTH except from headings 55.09 to 55.11
			- Dyed
		5514.21	-- Of polyester staple fibres, plain weave	CTH
		5514.22	-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	CTH
		5514.23	-- Other woven fabrics of polyester staple fibres	CTH
		5514.29	-- Other woven fabrics	CTH
		5514.30	- Of yarns of different colours	CTH except from headings 55.09 to 55.11
			- Printed
		5514.41	-- Of polyester staple fibres, plain weave	CTH
		5514.42	-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	CTH
		5514.43	-- Other woven fabrics of polyester staple fibres	CTH
		5514.49	-- Other woven fabrics	CTH
	55.15		Other woven fabrics of synthetic staple fibres	CTH
	55.16		Woven fabrics of artificial staple fibres
			- Containing 85 % or more by weight of artificial staple fibres
		5516.11	-- Unbleached or bleached	CTH except from headings 55.09 to 55.11
		5516.12	-- Dyed	CTH
		5516.13	-- Of yarns of different colours	CTH except from headings 55.09 to 55.11
		5516.14	-- Printed	CTH
			- Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments
		5516.21	-- Unbleached or bleached	CTH except from headings 55.09 to 55.11
		5516.22	-- Dyed	CTH
		5516.23	-- Of yarns of different colours	CTH except from headings 55.09 to 55.11
		5516.24	-- Printed	CTH
			- Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair
		5516.31	-- Unbleached or bleached	CTH except from headings 55.09 to 55.11
		5516.32	-- Dyed	CTH
		5516.33	-- Of yarns of different colours	CTH except from headings 55.09 to 55.11
		5516.34	-- Printed	CTH
			- Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton
		5516.41	-- Unbleached or bleached	CTH except from headings 55.09 to 55.11
		5516.42	-- Dyed	CTH
		5516.43	-- Of yarns of different colours	CTH except from headings 55.09 to 55.11
		5516.44	-- Printed	CTH
			- Other
		5516.91	-- Unbleached or bleached	CTH except from headings
				55.09 to 55.11
		5516.92	-- Dyed	CTH
		5516.93	-- Of yarns of different colours	CTH except from headings 55.09 to 55.11
		5516.94	-- Printed	CTH
56			CHAPTER 56: WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
	56.01		Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps	CC
	56.02		Felt, whether or not impregnated, coated, covered or laminated	CC
	56.03		Nonwovens, whether or not impregnated, coated, covered or laminated	CC
	56.04		Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics	CC
	56.05	5605.00	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal	CC
	56.06	5606.00	Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	CC
	56.07		Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics	CC
	56.08		Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
			- Of man-made textile materials
		5608.11	-- Made up fishing nets	CC
		5608.19	-- Other	CTH
		5608.90	- Other	CTH
	56.09	5609.00	Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included	CTH
57			CHAPTER 57: CARPETS AND OTHER TEXTILE FLOOR COVERINGS	CC
58			CHAPTER 58: SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY	CC
59			CHAPTER 59: IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE	CC
60			CHAPTER 60: KNITTED OR CROCHETED FABRICS	CC
61			CHAPTER 61: ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED	CC
62			CHAPTER 62: ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED	CC
63			CHAPTER 63: OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
	63.01		Blankets and travelling rugs	CC
	63.02		Bed linen, table linen, toilet linen and kitchen linen	CC
	63.03		Curtains (including drapes) and interior blinds; curtain or bed valances	CC
	63.04		Other furnishing articles, excluding those of heading 94.04	CC
	63.05		Sacks and bags, of a kind used for the packing of goods	CC
	63.06		Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods
			- Tarpaulins, awnings and sunblinds
		6306.12	-- Of synthetic fibres	CC
		6306.19	-- Of other textile materials	CC
			- Tents
		6306.22	-- Of synthetic fibres	CC or RVC40
		6306.29	-- Of other textile materials	CC or RVC40
		6306.30	- Sails	CC or RVC40
		6306.40	- Pneumatic mattresses	CC
		6306.90	- Other	CC
	63.07		Other made up articles, including dress patterns
		6307.10	- Floor-cloths, dish-cloths, dusters and similar cleaning cloths	CC
		6307.20	- Life-jackets and life-belts	CC or RVC40
		6307.90	- Other	CC
	63.08	6308.00	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	CC
	63.09	6309.00	Worn clothing and other worn articles	CC
	63.10		Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials	CC
SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64			CHAPTER 64: FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
	64.01		Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes	CTH or RVC40
	64.02		Other footwear with outer soles and uppers of rubber or plastics	CTH or RVC40
	64.03		Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	CTH or RVC40
	64.04		Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	CTH or RVC40
	64.05		Other footwear	CTH or RVC40
	64.06		Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	CC or RVC40
65			CHAPTER 65: HEADGEAR AND PARTS THEREOF	CTH or RVC40
66			CHAPTER 66: UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT- STICKS, WHIPS, RIDING-CROPS, AND PARTS THEREOF	CTH or RVC40
67			CHAPTER 67: PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR	CTH or RVC40
SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68			CHAPTER 68: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS	CTH or RVC40
69			CHAPTER 69: CERAMIC PRODUCTS	CTH or RVC40
70			CHAPTER 70: GLASS AND GLASSWARE
	70.01	7001.00	Cullet and other waste and scrap of glass; glass in the mass	CTH or RVC40
	70.02		Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked	CTH or RVC40
	70.03		Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	CTH or RVC40
	70.04		Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	CTH or RVC40
	70.05		Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	CTH or RVC40
	70.06	7006.00	Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	CTH or RVC40
	70.07		Safety glass, consisting of toughened (tempered) or laminated glass	CTH or RVC40
	70.08	7008.00	Multiple-walled insulating units of glass	CTH except from headings 70.03 to 70.09, or RVC40
	70.09		Glass mirrors, whether or not framed, including rear-view mirrors	CTH or RVC40
	70.10		Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	CTH or RVC40
	70.11		Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like	CTH or RVC40
	70.13		Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18)	CTH or RVC40
	70.14	7014.00	Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked	CTH or RVC40
	70.15		Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses	CTH or RVC40
	70.16		Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms	CTH or RVC40
	70.17		Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated	CTH or RVC40
	70.18		Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter	CTH or RVC40
	70.19		Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)	CTH or RVC40
	70.20	7020.00	Other articles of glass	CTH or RVC40
SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71			CHAPTER 71: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI- PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
	71.01		Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport	CC
	71.02		Diamonds, whether or not worked, but not mounted or set
		7102.10	- Unsorted	CC or RVC40
			- Industrial
		7102.21	-- Unworked or simply sawn, cleaved or bruted	CC or RVC40
		7102.29	-- Other	CTSH or RVC40
			- Non-industrial
		7102.31	-- Unworked or simply sawn, cleaved or bruted	CC or RVC40
		7102.39	-- Other	CTSH or RVC40
	71.03		Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
		7103.10	- Unworked or simply sawn or roughly shaped	CC or RVC40
			- Otherwise worked
		7103.91	-- Rubies, sapphires and emeralds	CTSH or RVC40
		7103.99	-- Other	CTSH or RVC40
	71.04		Synthetic or reconstructed precious or semi- precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport
		7104.10	- Piezo-electric quartz	CTH or RVC40
		7104.20	- Other, unworked or simply sawn or roughly shaped	CTH or RVC40
		7104.90	- Other	CTSH or RVC40
	71.05		Dust and powder of natural or synthetic precious or semi-precious stones	CTH or RVC40
	71.06		Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form	CC or RVC40
	71.07	7107.00	Base metals clad with silver, not further worked than semi-manufactured	CC or RVC40
	71.08		Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
			- Non-monetary
		7108.11	-- Powder	CC or RVC40
		7108.12	-- Other unwrought forms	CC or RVC40
		7108.13	-- Other semi-manufactured forms	CTH or RVC40
		7108.20	- Monetary	CC or RVC40
	71.09	7109.00	Base metals or silver, clad with gold, not further worked than semi-manufactured	CC or RVC40
	71.10		Platinum, unwrought or in semi- manufactured forms, or in powder form	CC or RVC40
	71.11	7111.00	Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured	CC or RVC40
	71.12		Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal	WO
	71.13		Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	CTH or RVC40
	71.14		Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal	CTH or RVC40
	71.15		Other articles of precious metal or of metal clad with precious metal	CTH or RVC40
	71.16		Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	CTH or RVC40
	71.17		Imitation jewellery	CTH or RVC40
	71.18		Coin	CTH or RVC40
SECTION XV BASE METALS AND ARTICLES OF BASE METAL
72			CHAPTER 72: IRON AND STEEL
	72.01		Pig iron and spiegeleisen in pigs, blocks or other primary forms	CTH or RVC40
	72.02		Ferro-alloys	CTH or RVC40
	72.03		Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 %, in lumps, pellets or similar forms	CTH or RVC40
	72.04		Ferrous waste and scrap; remelting scrap ingots of iron or steel	CTH
	72.05		Granules and powders, of pig iron, spiegeleisen, iron or steel	CTH or RVC40
	72.06		Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)	CTH or RVC40
	72.07		Semi-finished products of iron or non-alloy steel	CTH except from heading 72.06, or RVC40
	72.08		Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated	CTH except from heading 72.07, or RVC40
	72.09		Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated	CTH except from heading 72.08, or RVC40
	72.10		Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated	CTH except from heading 72.08 or 72.09, or RVC40
	72.11		Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated	CTH except from heading 72.08 or 72.09, or RVC40
	72.12		Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated	CTH except from headings 72.08 to 72.11, or RVC40
	72.13		Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel	CTH or RVC40
	72.14		Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling	CTH except from heading 72.13, or RVC40
	72.15		Other bars and rods of iron or non-alloy steel	CTH except from heading 72.13 or 72.14, or RVC40
	72.16		Angles, shapes and sections of iron or non- alloy steel	CTH except from headings 72.08 to 72.15, or RVC40
	72.17		Wire of iron or non-alloy steel	CTH or RVC40
	72.18		Stainless steel in ingots or other primary forms; semi-finished products of stainless steel	CTH or RVC40
	72.19		Flat-rolled products of stainless steel, of a width of 600 mm or more
			- Not further worked than hot-rolled, in coils
		7219.11	-- Of a thickness exceeding 10 mm	CTH or RVC40
		7219.12	-- Of a thickness of 4.75 mm or more but not exceeding 10 mm	CTH or RVC40
		7219.13	-- Of a thickness of 3 mm or more but less than 4.75 mm	CTH or RVC40
		7219.14	-- Of a thickness of less than 3 mm	CTH or RVC40
			- Not further worked than hot-rolled, not in coils
		7219.21	-- Of a thickness exceeding 10 mm	CTH or RVC40
		7219.22	-- Of a thickness of 4.75 mm or more but not exceeding 10 mm	CTH or RVC40
		7219.23	-- Of a thickness of 3 mm or more but less than 4.75 mm	CTH or RVC40
		7219.24	-- Of a thickness of less than 3 mm	CTH or RVC40
			- Not further worked than cold-rolled (cold- reduced)
		7219.31	-- Of a thickness of 4.75 mm or more	CTSH or RVC40
		7219.32	-- Of a thickness of 3 mm or more but less than 4.75 mm	CTSH or RVC40
		7219.33	-- Of a thickness exceeding 1 mm but less than 3 mm	CTSH or RVC40
		7219.34	-- Of a thickness of 0.5 mm or more but not exceeding 1 mm	CTSH or RVC40
		7219.35	-- Of a thickness of less than 0.5 mm	CTSH or RVC40
		7219.90	- Other	CTSH or RVC40
	72.20		Flat-rolled products of stainless steel, of a width of less than 600 mm	CTH except from heading 72.19, or RVC40
	72.21	7221.00	Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel	CTH or RVC40
	72.22		Other bars and rods of stainless steel; angles, shapes and sections of stainless steel	CTH or RVC40
	72.23	7223.00	Wire of stainless steel	CTH or RVC40
	72.24		Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel	CTH or RVC40
	72.25		Flat-rolled products of other alloy steel, of a width of 600 mm or more	CTH or RVC40
	72.26		Flat-rolled products of other alloy steel, of a width of less than 600 mm	CTH except from heading 72.25, or RVC40
	72.27		Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel	CTH or RVC40
	72.28		Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel	CTH except from heading 72.27, or RVC40
	72.29		Wire of other alloy steel	CTH or RVC40
73			CHAPTER 73: ARTICLES OF IRON OR STEEL	CTH or RVC40
74			CHAPTER 74: COPPER AND ARTICLES THEREOF
	74.01	7401.00	Copper mattes; cement copper (precipitated copper)	CTH or RVC40
	74.02	7402.00	Unrefined copper; copper anodes for electrolytic refining	CTH or RVC40
	74.03		Refined copper and copper alloys, unwrought	CTH or RVC40
	74.04	7404.00	Copper waste and scrap	CTH
	74.05	7405.00	Master alloys of copper	CTH or RVC40
	74.06		Copper powders and flakes	CTH or RVC40
	74.07		Copper bars, rods and profiles	CTH or RVC40
	74.08		Copper wire	CTH or RVC40
	74.09		Copper plates, sheets and strip, of a thickness exceeding 0.15 mm	CTH or RVC40
	74.10		Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm	CTH or RVC40
	74.11		Copper tubes and pipes	CTH or RVC40
	74.12		Copper tube or pipe fittings (for example, couplings, elbows, sleeves)	CTH or RVC40
	74.13	7413.00	Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated	CTH or RVC40
	74.15		Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper	CTH or RVC40
	74.18		Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper	CTH or RVC40
	74.19		Other articles of copper	CTH or RVC40
75			CHAPTER 75: NICKEL AND ARTICLES THEREOF
	75.01		Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy	CTH or RVC40
	75.02		Unwrought nickel	CTH or RVC40
	75.03	7503.00	Nickel waste and scrap	CTH
	75.04	7504.00	Nickel powders and flakes	CTH or RVC40
	75.05		Nickel bars, rods, profiles and wire	CTH or RVC40
	75.06		Nickel plates, sheets, strip and foil	CTH or RVC40
	75.07		Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)	CTH or RVC40
	75.08		Other articles of nickel	CTH or RVC40
76			CHAPTER 76: ALUMINIUM AND ARTICLES THEREOF
	76.01		Unwrought aluminium	CTH or RVC40
	76.02	7602.00	Aluminium waste and scrap	CTH
	76.03		Aluminium powders and flakes	CTH or RVC40
	76.04		Aluminium bars, rods and profiles	CTH or RVC40
	76.05		Aluminium wire	CTH except from heading 76.04, or RVC40
	76.06		Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm	CTH or RVC40
	76.07		Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm	CTH or RVC40
	76.08		Aluminium tubes and pipes	CTH or RVC40
	76.09	7609.00	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	CTH or RVC40
	76.10		Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures	CTH or RVC40
	76.11	7611.00	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment	CTH or RVC40
	76.12		Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	CTH or RVC40
	76.13	7613.00	Aluminium containers for compressed or liquefied gas	CTH or RVC40
	76.14		Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated	CTH or RVC40
	76.15		Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium	CTH or RVC40
	76.16		Other articles of aluminium	CTH or RVC40
78			CHAPTER 78: LEAD AND ARTICLES THEREOF
	78.01		Unwrought lead	CTH or RVC40
	78.02	7802.00	Lead waste and scrap	CTH
	78.04		Lead plates, sheets, strip and foil; lead powders and flakes	CTH or RVC40
	78.06	7806.00	Other articles of lead	CTH or RVC40
79			CHAPTER 79: ZINC AND ARTICLES THEREOF
	79.01		Unwrought zinc	CTH or RVC40
	79.02	7902.00	Zinc waste and scrap	CTH
	79.03		Zinc dust, powders and flakes	CTH or RVC40
	79.04	7904.00	Zinc bars, rods, profiles and wire	CTH or RVC40
	79.05	7905.00	Zinc plates, sheets, strip and foil	CTH or RVC40
	79.07	7907.00	Other articles of zinc	CTH or RVC40
80			CHAPTER 80: TIN AND ARTICLES THEREOF
	80.01		Unwrought tin	CTH or RVC40
	80.02	8002.00	Tin waste and scrap	CTH
	80.03	8003.00	Tin bars, rods, profiles and wire	CTH or RVC40
	80.07	8007.00	Other articles of tin	CTH or RVC40
81			CHAPTER 81: OTHER BASE METALS; CERMETS; ARTICLES THEREOF
	81.01		Tungsten (wolfram) and articles thereof, including waste and scrap
		8101.10	- Powders	CTSH or RVC40
			- Other
		8101.94	-- Unwrought tungsten, including bars and rods obtained simply by sintering	CTSH or RVC40
		8101.96	-- Wire	CTSH or RVC40
		8101.97	-- Waste and scrap	CTSH
		8101.99	-- Other	CTSH or RVC40
	81.02		Molybdenum and articles thereof, including waste and scrap
		8102.10	- Powders	CTSH or RVC40
			- Other
		8102.94	-- Unwrought molybdenum, including bars and rods obtained simply by sintering	CTSH or RVC40
		8102.95	-- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	CTSH or RVC40
		8102.96	-- Wire	CTSH or RVC40
		8102.97	-- Waste and scrap	CTSH
		8102.99	-- Other	CTSH or RVC40
	81.03		Tantalum and articles thereof, including waste and scrap
		8103.20	- Unwrought tantalum, including bars and rods obtained simply by sintering; powders	CTSH or RVC40
		8103.30	- Waste and scrap	CTSH
		8103.90	- Other	CTSH or RVC40
	81.04		Magnesium and articles thereof, including waste and scrap
			- Unwrought magnesium
		8104.11	-- Containing at least 99.8 % by weight of magnesium	CTSH or RVC40
		8104.19	-- Other	CTSH or RVC40
		8104.20	- Waste and scrap	CTSH
		8104.30	- Raspings, turnings and granules, graded according to size; powders	CTSH or RVC40
		8104.90	- Other	CTSH or RVC40
	81.05		Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap
		8105.20	- Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders	CTSH or RVC40
		8105.30	- Waste and scrap	CTSH
		8105.90	- Other	CTSH or RVC40
	81.06	8106.00	Bismuth and articles thereof, including waste and scrap	CTH or RVC40
	81.07		Cadmium and articles thereof, including waste and scrap
		8107.20	- Unwrought cadmium; powders	CTSH or RVC40
		8107.30	- Waste and scrap	CTSH
		8107.90	- Other	CTSH or RVC40
	81.08		Titanium and articles thereof, including waste and scrap
		8108.20	- Unwrought titanium; powders	CTSH or RVC40
		8108.30	- Waste and scrap	CTSH
		8108.90	- Other	CTSH or RVC40
	81.09		Zirconium and articles thereof, including waste and scrap
		8109.20	- Unwrought zirconium; powders	CTSH or RVC40
		8109.30	- Waste and scrap	CTSH
		8109.90	- Other	CTSH or RVC40
	81.10		Antimony and articles thereof, including waste and scrap
		8110.10	- Unwrought antimony; powders	CTSH or RVC40
		8110.20	- Waste and scrap	CTSH
		8110.90	- Other	CTSH or RVC40
	81.11	8111.00	Manganese and articles thereof, including waste and scrap	CC or RVC40
	81.12		Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap
			- Beryllium
		8112.12	-- Unwrought; powders	CTSH or RVC40
		8112.13	-- Waste and scrap	CTSH
		8112.19	-- Other	CTSH or RVC40
			- Chromium
		8112.21	-- Unwrought; powders	CTSH or RVC40
		8112.22	-- Waste and scrap	CTSH
		8112.29	-- Other	CTSH or RVC40
			- Thallium
		8112.51	-- Unwrought; powders	CTSH or RVC40
		8112.52	-- Waste and scrap	CTSH
		8112.59	-- Other	CTSH or RVC40
			- Other
		8112.92	-- Unwrought; waste and scrap; powders	CTH or RVC40
		8112.99	-- Other	CTSH or RVC40
	81.13	8113.00	Cermets and articles thereof, including waste and scrap	CC or RVC40
82			CHAPTER 82: TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL	CC or RVC40
83			CHAPTER 83: MISCELLANEOUS ARTICLES OF BASE METAL
	83.01		Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
		8301.10	- Padlocks	CTSH or RVC40
		8301.20	- Locks of a kind used for motor vehicles	CTSH or RVC40
		8301.30	- Locks of a kind used for furniture	CTSH or RVC40
		8301.40	- Other locks	CTSH or RVC40
		8301.50	- Clasps and frames with clasps, incorporating locks	CTSH or RVC40
		8301.60	- Parts	CTH or RVC40
		8301.70	- Keys presented separately	CTH or RVC40
	83.02		Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal	CTH or RVC40
	83.03	8303.00	Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal	CTH or RVC40
	83.04	8304.00	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03	CTH or RVC40
	83.05		Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal	CTH or RVC40
	83.06		Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal	CTH or RVC40
	83.07		Flexible tubing of base metal, with or without fittings	CTH or RVC40
	83.08		Clasps, frames with clasps, buckles, buckle- clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal	CTH or RVC40
	83.09		Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal	CTH or RVC40
	83.10	8310.00	Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05	CTH or RVC40
	83.11		Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying	CTH or RVC40
SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
84			CHAPTER 84: NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
	84.01		Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
		8401.10	- Nuclear reactors	CTSH or RVC40
		8401.20	- Machinery and apparatus for isotopic separation, and parts thereof	CTSH or RVC40
		8401.30	- Fuel elements (cartridges), non-irradiated	CTSH or RVC40
		8401.40	- Parts of nuclear reactors	CTH or RVC40
	84.02		Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
			- Steam or other vapour generating boilers
		8402.11	-- Watertube boilers with a steam production exceeding 45 t per hour	CTSH or RVC40
		8402.12	-- Watertube boilers with a steam production not exceeding 45 t per hour	CTSH or RVC40
		8402.19	-- Other vapour generating boilers, including hybrid boilers	CTSH or RVC40
		8402.20	- Super-heated water boilers	CTSH or RVC40
		8402.90	- Parts	CTH or RVC40
	84.03		Central heating boilers other than those of heading 84.02
		8403.10	- Boilers	CTSH or RVC40
		8403.90	- Parts	CTH or RVC40
	84.04		Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
		8404.10	- Auxiliary plant for use with boilers of heading 84.02 or 84.03	CTSH or RVC40
		8404.20	- Condensers for steam or other vapour power units	CTSH or RVC40
		8404.90	- Parts	CTH or RVC40
	84.05		Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
		8405.10	- Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	CTSH or RVC40
		8405.90	- Parts	CTH or RVC40
	84.06		Steam turbines and other vapour turbines
		8406.10	- Turbines for marine propulsion	CTSH or RVC40
			- Other turbines
		8406.81	-- Of an output exceeding 40 MW	CTSH or RVC40
		8406.82	-- Of an output not exceeding 40 MW	CTSH or RVC40
		8406.90	- Parts	CTH or RVC40
	84.07		Spark-ignition reciprocating or rotary internal combustion piston engines	CTH or RVC40
	84.08		Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
		8408.10	- Marine propulsion engines	CTH or RVC40
		8408.20	- Engines of a kind used for the propulsion of vehicles of Chapter 87	CC or RVC40
		8408.90	- Other engines	CTH or RVC40
	84.09		Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08	CTH or RVC40
	84.10		Hydraulic turbines, water wheels, and regulators therefor
			- Hydraulic turbines and water wheels
		8410.11	-- Of a power not exceeding 1,000 kW	CTSH or RVC40
		8410.12	-- Of a power exceeding 1,000 kW but not exceeding 10,000 kW	CTSH or RVC40
		8410.13	-- Of a power exceeding 10,000 kW	CTSH or RVC40
		8410.90	- Parts, including regulators	CTH or RVC40
	84.11		Turbo-jets, turbo-propellers and other gas turbines
			- Turbo-jets
		8411.11	-- Of a thrust not exceeding 25 kN	CTSH or RVC40
		8411.12	-- Of a thrust exceeding 25 kN	CTSH or RVC40
			- Turbo-propellers
		8411.21	-- Of a power not exceeding 1,100 kW	CTSH or RVC40
		8411.22	-- Of a power exceeding 1,100 kW	CTSH or RVC40
			- Other gas turbines
		8411.81	-- Of a power not exceeding 5,000 kW	CTSH or RVC40
		8411.82	-- Of a power exceeding 5,000 kW	CTSH or RVC40
			- Parts
		8411.91	-- Of turbo-jets or turbo-propellers	CTH or RVC40
		8411.99	-- Other	CTH or RVC40
	84.12		Other engines and motors
		8412.10	- Reaction engines other than turbo-jets	CTSH or RVC40
			- Hydraulic power engines and motors
		8412.21	-- Linear acting (cylinders)	CTSH or RVC40
		8412.29	-- Other	CTSH or RVC40
			- Pneumatic power engines and motors
		8412.31	-- Linear acting (cylinders)	CTSH or RVC40
		8412.39	-- Other	CTSH or RVC40
		8412.80	- Other	CTSH or RVC40
		8412.90	- Parts	CTH or RVC40
	84.13		Pumps for liquids, whether or not fitted with a measuring device; liquid elevators
			- Pumps fitted or designed to be fitted with a measuring device
		8413.11	-- Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages	CTSH or RVC40
		8413.19	-- Other	CTSH or RVC40
		8413.20	- Hand pumps, other than those of subheading 8413.11 or 8413.19	CTSH or RVC40
		8413.30	- Fuel, lubricating or cooling medium pumps for internal combustion piston engines	CTSH or RVC40
		8413.40	- Concrete pumps	CTSH or RVC40
		8413.50	- Other reciprocating positive displacement pumps	CTSH or RVC40
		8413.60	- Other rotary positive displacement pumps	CTSH or RVC40
		8413.70	- Other centrifugal pumps	CTSH or RVC40
			- Other pumps; liquid elevators
		8413.81	-- Pumps	CTSH or RVC40
		8413.82	-- Liquid elevators	CTSH or RVC40
			- Parts
		8413.91	-- Of pumps	CTH or RVC40
		8413.92	-- Of liquid elevators	CTH or RVC40
	84.14		Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
		8414.10	- Vacuum pumps	CTSH or RVC40
		8414.20	- Hand- or foot-operated air pumps	CTSH or RVC40
		8414.30	- Compressors of a kind used in refrigerating equipment	CTSH or RVC40
		8414.40	- Air compressors mounted on a wheeled chassis for towing	CTSH or RVC40
			- Fans
		8414.51	-- Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W	CTSH or RVC40
		8414.59	-- Other	CTSH or RVC40
		8414.60	- Hoods having a maximum horizontal side not exceeding 120 cm	CTSH or RVC40
		8414.80	- Other	CTSH or RVC40
		8414.90	- Parts	CTH or RVC40
	84.15		Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
		8415.10	- Window or wall types, self-contained or “split-system”	CTSH or RVC40
		8415.20	- Of a kind used for persons, in motor vehicles	CTH or RVC40
			- Other
		8415.81	-- Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)	CTSH or RVC40
		8415.82	-- Other, incorporating a refrigerating unit	CTSH or RVC40
		8415.83	-- Not incorporating a refrigerating unit	CTSH or RVC40
		8415.90	- Parts	CTH or RVC40
	84.16		Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
		8416.10	- Furnace burners for liquid fuel	CTSH or RVC40
		8416.20	- Other furnace burners, including combination burners	CTSH or RVC40
		8416.30	- Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	CTSH or RVC40
		8416.90	- Parts	CTH or RVC40
	84.17		Industrial or laboratory furnaces and ovens, including incinerators, non-electric
		8417.10	- Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals	CTSH or RVC40
		8417.20	- Bakery ovens, including biscuit ovens	CTSH or RVC40
		8417.80	- Other	CTSH or RVC40
		8417.90	- Parts	CTH or RVC40
	84.18		Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15
		8418.10	- Combined refrigerator-freezers, fitted with separate external doors	CTSH or RVC40
			- Refrigerators, household type
		8418.21	-- Compression-type	CTSH or RVC40
		8418.29	-- Other	CTSH or RVC40
		8418.30	- Freezers of the chest type, not exceeding 800 l capacity	CTSH or RVC40
		8418.40	- Freezers of the upright type, not exceeding 900 l capacity	CTSH or RVC40
		8418.50	- Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment	CTSH or RVC40
			- Other refrigerating or freezing equipment; heat pumps
		8418.61	-- Heat pumps other than air conditioning machines of heading 84.15	CTSH or RVC40
		8418.69	-- Other	CTSH or RVC40
			- Parts
		8418.91	-- Furniture designed to receive refrigerating or freezing equipment	CTH or RVC40
		8418.99	-- Other	CTH or RVC40
	84.19		Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric
			- Instantaneous or storage water heaters, non-electric
		8419.11	-- Instantaneous gas water heaters	CTSH or RVC40
		8419.19	-- Other	CTSH or RVC40
		8419.20	- Medical, surgical or laboratory sterilisers	CTSH or RVC40
			- Dryers
		8419.31	-- For agricultural products	CTSH or RVC40
		8419.32	-- For wood, paper pulp, paper or paperboard	CTSH or RVC40
		8419.39	-- Other	CTSH or RVC40
		8419.40	- Distilling or rectifying plant	CTSH or RVC40
		8419.50	- Heat exchange units	CTSH or RVC40
		8419.60	- Machinery for liquefying air or other gases	CTSH or RVC40
			- Other machinery, plant and equipment
		8419.81	-- For making hot drinks or for cooking or heating food	CTSH or RVC40
		8419.89	-- Other	CTSH or RVC40
		8419.90	- Parts	CTH or RVC40
	84.20		Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
		8420.10	- Calendering or other rolling machines	CTSH or RVC40
			- Parts
		8420.91	-- Cylinders	CTH or RVC40
		8420.99	-- Other	CTH or RVC40
	84.21		Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases
			- Centrifuges, including centrifugal dryers
		8421.11	-- Cream separators	CTSH or RVC40
		8421.12	-- Clothes-dryers	CTSH or RVC40
		8421.19	-- Other	CTSH or RVC40
			- Filtering or purifying machinery and apparatus for liquids
		8421.21	-- For filtering or purifying water	CTSH or RVC40
		8421.22	-- For filtering or purifying beverages other than water	CTSH or RVC40
		8421.23	-- Oil or petrol-filters for internal combustion engines	CTSH or RVC40
		8421.29	-- Other	CTSH or RVC40
			- Filtering or purifying machinery and apparatus for gases
		8421.31	-- Intake air filters for internal combustion engines	CTSH or RVC40
		8421.39	-- Other	CTSH or RVC40
			- Parts
		8421.91	-- Of centrifuges, including centrifugal dryers	CTH or RVC40
		8421.99	-- Other	CTH or RVC40
	84.22		Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages
			- Dish washing machines
		8422.11	-- Of the household type	CTSH or RVC40
		8422.19	-- Other	CTSH or RVC40
		8422.20	- Machinery for cleaning or drying bottles or other containers	CTSH or RVC40
		8422.30	- Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages	CTSH or RVC40
		8422.40	- Other packing or wrapping machinery (including heat-shrink wrapping machinery)	CTSH or RVC40
		8422.90	- Parts	CTH or RVC40
	84.23		Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
		8423.10	- Personal weighing machines, including baby scales; household scales	CTSH or RVC40
		8423.20	- Scales for continuous weighing of goods on conveyors	CTSH or RVC40
		8423.30	- Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales	CTSH or RVC40
			- Other weighing machinery
		8423.81	-- Having a maximum weighing capacity not exceeding 30 kg	CTSH or RVC40
		8423.82	-- Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg	CTSH or RVC40
		8423.89	-- Other	CTSH or RVC40
		8423.90	- Weighing machine weights of all kinds; parts of weighing machinery	CTH or RVC40
	84.24		Mechanical appliances (whether or not hand- operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines
		8424.10	- Fire extinguishers, whether or not charged	CTSH or RVC40
		8424.20	- Spray guns and similar appliances	CTSH or RVC40
		8424.30	- Steam or sand blasting machines and similar jet projecting machines	CTSH or RVC40
			- Other appliances
		8424.81	-- Agricultural or horticultural	CTSH or RVC40
		8424.89	-- Other	CTSH or RVC40
		8424.90	- Parts	CTH or RVC40
	84.25		Pulley tackle and hoists other than skip hoists; winches and capstans; jacks	CTH or RVC40
	84.26		Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane	CTH or RVC40
	84.27		Fork-lift trucks; other works trucks fitted with lifting or handling equipment	CTH or RVC40
	84.28		Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	CTH or RVC40
	84.29		Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	CTH or RVC40
	84.30		Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow- ploughs and snow-blowers	CTH or RVC40
	84.31		Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30	CTH or RVC40
	84.32		Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
		8432.10	- Ploughs	CTSH or RVC40
			- Harrows, scarifiers, cultivators, weeders and hoes
		8432.21	-- Disc harrows	CTSH or RVC40
		8432.29	-- Other	CTSH or RVC40
		8432.30	- Seeders, planters and transplanters	CTSH or RVC40
		8432.40	- Manure spreaders and fertiliser distributors	CTSH or RVC40
		8432.80	- Other machinery	CTSH or RVC40
		8432.90	- Parts	CTH or RVC40
	84.33		Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37
			- Mowers for lawns, parks or sports-grounds
		8433.11	-- Powered, with the cutting device rotating in a horizontal plane	CTSH or RVC40
		8433.19	-- Other	CTSH or RVC40
		8433.20	- Other mowers, including cutter bars for tractor mounting	CTSH or RVC40
		8433.30	- Other haymaking machinery	CTSH or RVC40
		8433.40	- Straw or fodder balers, including pick-up balers	CTSH or RVC40
			- Other harvesting machinery; threshing machinery
		8433.51	-- Combine harvester-threshers	CTSH or RVC40
		8433.52	-- Other threshing machinery	CTSH or RVC40
		8433.53	-- Root or tuber harvesting machines	CTSH or RVC40
		8433.59	-- Other	CTSH or RVC40
		8433.60	- Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	CTSH or RVC40
		8433.90	- Parts	CTH or RVC40
	84.34		Milking machines and dairy machinery
		8434.10	- Milking machines	CTSH or RVC40
		8434.20	- Dairy machinery	CTSH or RVC40
		8434.90	- Parts	CTH or RVC40
	84.35		Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
		8435.10	- Machinery	CTSH or RVC40
		8435.90	- Parts	CTH or RVC40
	84.36		Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
		8436.10	- Machinery for preparing animal feeding stuffs	CTSH or RVC40
			- Poultry-keeping machinery; poultry incubators and brooders
		8436.21	-- Poultry incubators and brooders	CTSH or RVC40
		8436.29	-- Other	CTSH or RVC40
		8436.80	- Other machinery	CTSH or RVC40
			- Parts
		8436.91	-- Of poultry-keeping machinery or poultry incubators and brooders	CTH or RVC40
		8436.99	-- Other	CTH or RVC40
	84.37		Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery
		8437.10	- Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables	CTSH or RVC40
		8437.80	- Other machinery	CTSH or RVC40
		8437.90	- Parts	CTH or RVC40
	84.38		Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
		8438.10	- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products	CTSH or RVC40
		8438.20	- Machinery for the manufacture of confectionery, cocoa or chocolate	CTSH or RVC40
		8438.30	- Machinery for sugar manufacture	CTSH or RVC40
		8438.40	- Brewery machinery	CTSH or RVC40
		8438.50	- Machinery for the preparation of meat or poultry	CTSH or RVC40
		8438.60	- Machinery for the preparation of fruits, nuts or vegetables	CTSH or RVC40
		8438.80	- Other machinery	CTSH or RVC40
		8438.90	- Parts	CTH or RVC40
	84.39		Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
		8439.10	- Machinery for making pulp of fibrous cellulosic material	CTSH or RVC40
		8439.20	- Machinery for making paper or paperboard	CTSH or RVC40
		8439.30	- Machinery for finishing paper or paperboard	CTSH or RVC40
			- Parts
		8439.91	-- Of machinery for making pulp of fibrous cellulosic material	CTH or RVC40
		8439.99	-- Other	CTH or RVC40
	84.40		Book-binding machinery, including book- sewing machines
		8440.10	- Machinery	CTSH or RVC40
		8440.90	- Parts	CTH or RVC40
	84.41		Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
		8441.10	- Cutting machines	CTSH or RVC40
		8441.20	- Machines for making bags, sacks or envelopes	CTSH or RVC40
		8441.30	- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding	CTSH or RVC40
		8441.40	- Machines for moulding articles in paper pulp, paper or paperboard	CTSH or RVC40
		8441.80	- Other machinery	CTSH or RVC40
		8441.90	- Parts	CTH or RVC40
	84.42		Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
		8442.30	- Machinery, apparatus and equipment	CTSH or RVC40
		8442.40	- Parts of the foregoing machinery, apparatus or equipment	CTH or RVC40
		8442.50	- Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	CTH or RVC40
	84.43		Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof
			- Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42
		8443.11	-- Offset printing machinery, reel-fed	CTSH or RVC40
		8443.12	-- Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)	CTSH or RVC40
		8443.13	-- Other offset printing machinery	CTSH or RVC40
		8443.14	-- Letterpress printing machinery, reel fed, excluding flexographic printing	CTSH or RVC40
		8443.15	-- Letterpress printing machinery, other than reel fed, excluding flexographic printing	CTSH or RVC40
		8443.16	-- Flexographic printing machinery	CTSH or RVC40
		8443.17	-- Gravure printing machinery	CTSH or RVC40
		8443.19	-- Other	CTSH or RVC40
			- Other printers, copying machines and facsimile machines, whether or not combined
		8443.31	-- Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network	CTSH or RVC40
		8443.32	-- Other, capable of connecting to an automatic data processing machine or to a network	CTSH or RVC40
		8443.39	-- Other	CTSH or RVC40
			- Parts and accessories
		8443.91	-- Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42	CTH or RVC40
		8443.99	-- Other	CTH or RVC40
	84.44	8444.00	Machines for extruding, drawing, texturing or cutting man-made textile materials	CTH or RVC40
	84.45		Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47	CTH or RVC40
	84.46		Weaving machines (looms)	CTH or RVC40
	84.47		Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting	CTH or RVC40
	84.48		Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles)
			- Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47
		8448.11	-- Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith	CTSH or RVC40
		8448.19	-- Other	CTSH or RVC40
		8448.20	- Parts and accessories of machines of heading 84.44 or of their auxiliary machinery	CTH or RVC40
			- Parts and accessories of machines of heading 84.45 or of their auxiliary machinery
		8448.31	-- Card clothing	CTH or RVC40
		8448.32	-- Of machines for preparing textile fibres, other than card clothing	CTH or RVC40
		8448.33	-- Spindles, spindle flyers, spinning rings and ring travellers	CTH or RVC40
		8448.39	-- Other	CTH or RVC40
			- Parts and accessories of weaving machines (looms) or of their auxiliary machinery
		8448.42	-- Reeds for looms, healds and heald-frames	CTH or RVC40
		8448.49	-- Other	CTH or RVC40
			- Parts and accessories of machines of heading 84.47 or of their auxiliary machinery
		8448.51	-- Sinkers, needles and other articles used in forming stitches	CTH or RVC40
		8448.59	-- Other	CTH or RVC40
	84.49	8449.00	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats	CTH or RVC40
	84.50		Household or laundry-type washing machines, including machines which both wash and dry
			- Machines, each of a dry linen capacity not exceeding 10 kg
		8450.11	-- Fully-automatic machines	CTSH or RVC40
		8450.12	-- Other machines, with built-in centrifugal drier	CTSH or RVC40
		8450.19	-- Other	CTSH or RVC40
		8450.20	- Machines, each of a dry linen capacity exceeding 10 kg	CTSH or RVC40
		8450.90	- Parts	CTH or RVC40
	84.51		Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
		8451.10	- Dry-cleaning machines	CTSH or RVC40
			- Drying machines
		8451.21	-- Each of a dry linen capacity not exceeding 10 kg	CTSH or RVC40
		8451.29	-- Other	CTSH or RVC40
		8451.30	- Ironing machines and presses (including fusing presses)	CTSH or RVC40
		8451.40	- Washing, bleaching or dyeing machines	CTSH or RVC40
		8451.50	- Machines for reeling, unreeling, folding, cutting or pinking textile fabrics	CTSH or RVC40
		8451.80	- Other machinery	CTSH or RVC40
		8451.90	- Parts	CTH or RVC40
	84.52		Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles
		8452.10	- Sewing machines of the household type	CTSH or RVC40
			- Other sewing machines
		8452.21	-- Automatic units	CTSH or RVC40
		8452.29	-- Other	CTSH or RVC40
		8452.30	- Sewing machine needles	CTSH or RVC40
		8452.90	- Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines	CTH or RVC40
	84.53		Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines
		8453.10	- Machinery for preparing, tanning or working hides, skins or leather	CTSH or RVC40
		8453.20	- Machinery for making or repairing footwear	CTSH or RVC40
		8453.80	- Other machinery	CTSH or RVC40
		8453.90	- Parts	CTH or RVC40
	84.54		Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
		8454.10	- Converters	CTSH or RVC40
		8454.20	- Ingot moulds and ladles	CTSH or RVC40
		8454.30	- Casting machines	CTSH or RVC40
		8454.90	- Parts	CTH or RVC40
	84.55		Metal-rolling mills and rolls therefor
		8455.10	- Tube mills	CTSH or RVC40
			- Other rolling mills
		8455.21	-- Hot or combination hot and cold	CTSH or RVC40
		8455.22	-- Cold	CTSH or RVC40
		8455.30	- Rolls for rolling mills	CTSH or RVC40
		8455.90	- Other parts	CTH or RVC40
	84.56		Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines	CTH or RVC40
	84.57		Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal	CTH except from subheading 8537.10, or RVC40
	84.58		Lathes (including turning centres) for removing metal
			- Horizontal lathes
		8458.11	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8458.19	-- Other	CTH or RVC40
			- Other lathes
		8458.91	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8458.99	-- Other	CTH or RVC40
	84.59		Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58
		8459.10	- Way-type unit head machines	CTH except from subheading 8537.10, or RVC40
			- Other drilling machines
		8459.21	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8459.29	-- Other	CTH or RVC40
			- Other boring-milling machines
		8459.31	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8459.39	-- Other	CTH or RVC40
		8459.40	- Other boring machines	CTH except from subheading 8537.10, or RVC40
			- Milling machines, knee-type
		8459.51	-- Numerically controlled	CTH except from subheading
				8537.10, or RVC40
		8459.59	-- Other	CTH or RVC40
			- Other milling machines
		8459.61	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8459.69	-- Other	CTH or RVC40
		8459.70	- Other threading or tapping machines	CTH except from subheading 8537.10, or RVC40
	84.60		Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61
			- Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm
		8460.11	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8460.19	-- Other	CTH or RVC40
			- Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm
		8460.21	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8460.29	-- Other	CTH or RVC40
			- Sharpening (tool or cutter grinding) machines
		8460.31	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8460.39	-- Other	CTH or RVC40
		8460.40	- Honing or lapping machines	CTH except from subheading 8537.10, or RVC40
		8460.90	- Other	CTH except from subheading 8537.10, or RVC40
	84.61		Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included	CTH except from subheading 8537.10, or RVC40
	84.62		Machine-tools (including presses) for working metal by forging, hammering or die- stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above
		8462.10	- Forging or die-stamping machines (including presses) and hammers	CTH except from subheading 8537.10, or RVC40
			- Bending, folding, straightening or flattening machines (including presses)
		8462.21	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8462.29	-- Other	CTH or RVC40
			- Shearing machines (including presses), other than combined punching and shearing machines
		8462.31	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8462.39	-- Other	CTH or RVC40
			- Punching or notching machines (including presses), including combined punching and shearing machines
		8462.41	-- Numerically controlled	CTH except from subheading 8537.10, or RVC40
		8462.49	-- Other	CTH or RVC40
			- Other
		8462.91	-- Hydraulic presses	CTH except from subheading 8537.10, or RVC40
		8462.99	-- Other	CTH except from subheading 8537.10, or RVC40
	84.63		Other machine-tools for working metal or cermets, without removing material	CTH or RVC40
	84.64		Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass	CTH or RVC40
	84.65		Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials	CTH or RVC40
	84.66		Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand	CTH or RVC40
	84.67		Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
			- Pneumatic
		8467.11	-- Rotary type (including combined rotary- percussion)	CTSH or RVC40
		8467.19	-- Other	CTSH or RVC40
			- With self-contained electric motor
		8467.21	-- Drills of all kinds	CTSH or RVC40
		8467.22	-- Saws	CTSH or RVC40
		8467.29	-- Other	CTSH or RVC40
			- Other tools
		8467.81	-- Chain saws	CTSH or RVC40
		8467.89	-- Other	CTSH or RVC40
			- Parts
		8467.91	-- Of chain saws	CTH or RVC40
		8467.92	-- Of pneumatic tools	CTH or RVC40
		8467.99	-- Other	CTH or RVC40
	84.68		Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances
		8468.10	- Hand-held blow pipes	CTSH or RVC40
		8468.20	- Other gas-operated machinery and apparatus	CTSH or RVC40
		8468.80	- Other machinery and apparatus	CTSH or RVC40
		8468.90	- Parts	CTH or RVC40
	84.69	8469.00	Typewriters other than printers of heading 84.43; word-processing machines	CTH or RVC40
	84.70		Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers	CTH or RVC40
	84.71		Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included	CTH or RVC40
	84.72		Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin- counting or wrapping machines, pencil- sharpening machines, perforating or stapling machines)	CTH or RVC40
	84.73		Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72	CTH or RVC40
	84.74		Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
		8474.10	- Sorting, screening, separating or washing machines	CTSH or RVC40
		8474.20	- Crushing or grinding machines	CTSH or RVC40
			- Mixing or kneading machines
		8474.31	-- Concrete or mortar mixers	CTSH or RVC40
		8474.32	-- Machines for mixing mineral substances with bitumen	CTSH or RVC40
		8474.39	-- Other	CTSH or RVC40
		8474.80	- Other machinery	CTSH or RVC40
		8474.90	- Parts	CTH or RVC40
	84.75		Machines for assembling electric or electronic lamps, tubes or valves or flash bulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
		8475.10	- Machines for assembling electric or electronic lamps, tubes or valves or flash bulbs, in glass envelopes	CTSH or RVC40
			- Machines for manufacturing or hot working glass or glassware
		8475.21	-- Machines for making optical fibres and preforms thereof	CTSH or RVC40
		8475.29	-- Other	CTSH or RVC40
		8475.90	- Parts	CTH or RVC40
	84.76		Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money- changing machines
			- Automatic beverage-vending machines
		8476.21	-- Incorporating heating or refrigerating devices	CTSH or RVC40
		8476.29	-- Other	CTSH or RVC40
			- Other machines
		8476.81	-- Incorporating heating or refrigerating devices	CTSH or RVC40
		8476.89	-- Other	CTSH or RVC40
		8476.90	- Parts	CTH or RVC40
	84.77		Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
		8477.10	- Injection-moulding machines	CTSH or RVC40
		8477.20	- Extruders	CTSH or RVC40
		8477.30	- Blow moulding machines	CTSH or RVC40
		8477.40	- Vacuum moulding machines and other thermoforming machines	CTSH or RVC40
			- Other machinery for moulding or otherwise forming
		8477.51	-- For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes	CTSH or RVC40
		8477.59	-- Other	CTSH or RVC40
		8477.80	- Other machinery	CTSH or RVC40
		8477.90	- Parts	CTH or RVC40
	84.78		Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter
		8478.10	- Machinery	CTSH or RVC40
		8478.90	- Parts	CTH or RVC40
	84.79		Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter
		8479.10	- Machinery for public works, building or the like	CTSH or RVC40
		8479.20	- Machinery for the extraction or preparation of animal or fixed vegetable fats or oils	CTSH or RVC40
		8479.30	- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork	CTSH or RVC40
		8479.40	- Rope or cable-making machines	CTSH or RVC40
		8479.50	- Industrial robots, not elsewhere specified or included	CTSH or RVC40
		8479.60	- Evaporative air coolers	CTSH or RVC40
			- Passenger boarding bridges
		8479.71	-- Of a kind used in airports	CTSH or RVC40
		8479.79	-- Other	CTSH or RVC40
			- Other machines and mechanical appliances
		8479.81	-- For treating metal, including electric wire coil-winders	CTSH or RVC40
		8479.82	-- Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines	CTSH or RVC40
		8479.89	-- Other	CTSH or RVC40
		8479.90	- Parts	CTH or RVC40
	84.80		Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	CTH or RVC40
	84.81		Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
		8481.10	- Pressure-reducing valves	CTSH or RVC40
		8481.20	- Valves for oleohydraulic or pneumatic transmissions	CTSH or RVC40
		8481.30	- Check (nonreturn) valves	CTSH or RVC40
		8481.40	- Safety or relief valves	CTSH or RVC40
		8481.80	- Other appliances	CTSH or RVC40
		8481.90	- Parts	CTH or RVC40
	84.82		Ball or roller bearings
		8482.10	- Ball bearings	CTSH or RVC40
		8482.20	- Tapered roller bearings, including cone and tapered roller assemblies	CTSH or RVC40
		8482.30	- Spherical roller bearings	CTSH or RVC40
		8482.40	- Needle roller bearings	CTSH or RVC40
		8482.50	- Other cylindrical roller bearings	CTSH or RVC40
		8482.80	- Other, including combined ball/roller bearings	CTSH or RVC40
			- Parts
		8482.91	-- Balls, needles and rollers	CTH or RVC40
		8482.99	-- Other	CTH or RVC40
	84.83		Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
		8483.10	- Transmission shafts (including cam shafts and crank shafts) and cranks	CTSH or RVC40
		8483.20	- Bearing housings, incorporating ball or roller bearings	CTSH or RVC40
		8483.30	- Bearing housings, not incorporating ball or roller bearings; plain shaft bearings	CTSH or RVC40
		8483.40	- Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters	CTSH or RVC40
		8483.50	- Flywheels and pulleys, including pulley blocks	CTSH or RVC40
		8483.60	- Clutches and shaft couplings (including universal joints)	CTSH or RVC40
		8483.90	- Toothed wheels, chain sprockets and other transmission elements presented separately; parts	CTH or RVC40
	84.84		Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	CTH or RVC40
	84.86		Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this Chapter; parts and accessories
		8486.10	- Machines and apparatus for the manufacture of boules or wafers	CTSH or RVC40
		8486.20	- Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	CTSH or RVC40
		8486.30	- Machines and apparatus for the manufacture of flat panel displays	CTSH or RVC40
		8486.40	- Machines and apparatus specified in Note 9(C) to this Chapter	CTSH or RVC40
		8486.90	- Parts and accessories	CTH or RVC40
	84.87		Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	CTH or RVC40
85			CHAPTER 85: ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
	85.01		Electric motors and generators (excluding generating sets)	CTH or RVC40
	85.02		Electric generating sets and rotary converters	CTH or RVC40
	85.03	8503.00	Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02	CTH or RVC40
	85.04		Electrical transformers, static converters (for example, rectifiers) and inductors
		8504.10	- Ballasts for discharge lamps or tubes	CTSH or RVC40
			- Liquid dielectric transformers
		8504.21	-- Having a power handling capacity not exceeding 650 kVA	CTSH except from subheading 8504.22 or 8504.23, or RVC40
		8504.22	-- Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA	CTSH except from subheading 8504.21 or 8504.23, or RVC40
		8504.23	-- Having a power handling capacity exceeding 10,000 kVA	CTSH except from subheading 8504.21 or 8504.22, or RVC40
			- Other transformers
		8504.31	-- Having a power handling capacity not exceeding 1 kVA	CTSH except from subheadings 8504.32 to 8504.34, or RVC40
		8504.32	-- Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA	CTSH except from subheading 8504.31, 8504.33 or 8504.34, or RVC40
		8504.33	-- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA	CTSH except from subheading 8504.31, 8504.32 or 8504.34, or RVC40
		8504.34	-- Having a power handling capacity exceeding 500 kVA	CTSH except from subheadings 8504.31 to 8504.33, or RVC40
		8504.40	- Static converters	CTSH or RVC40
		8504.50	- Other inductors	CTSH or RVC40
		8504.90	- Parts	CTH or RVC40
	85.05		Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads
			- Permanent magnets and articles intended to become permanent magnets after magnetisation
		8505.11	-- Of metal	CTSH or RVC40
		8505.19	-- Other	CTSH or RVC40
		8505.20	- Electro-magnetic couplings, clutches and brakes	CTSH or RVC40
		8505.90	- Other, including parts	CTH or RVC40
	85.06		Primary cells and primary batteries
		8506.10	- Manganese dioxide	CTSH or RVC40
		8506.30	- Mercuric oxide	CTSH or RVC40
		8506.40	- Silver oxide	CTSH or RVC40
		8506.50	- Lithium	CTSH or RVC40
		8506.60	- Air-zinc	CTSH or RVC40
		8506.80	- Other primary cells and primary batteries	CTSH or RVC40
		8506.90	- Parts	CTH or RVC40
	85.07		Electric accumulators, including separators therefor, whether or not rectangular (including square)
		8507.10	- Lead-acid, of a kind used for starting piston engines	CTH or RVC40
		8507.20	- Other lead-acid accumulators	CTSH or RVC40
		8507.30	- Nickel-cadmium	CTSH or RVC40
		8507.40	- Nickel-iron	CTSH or RVC40
		8507.50	- Nickel-metal hydride	CTSH or RVC40
		8507.60	- Lithium-ion	CTSH or RVC40
		8507.80	- Other accumulators	CTSH or RVC40
		8507.90	- Parts	CTH or RVC40
	85.08		Vacuum cleaners
			- With self-contained electric motor
		8508.11	-- Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l	CTSH or RVC40
		8508.19	-- Other	CTSH or RVC40
		8508.60	- Other vacuum cleaners	CTSH or RVC40
		8508.70	- Parts	CTH or RVC40
	85.09		Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08
		8509.40	- Food grinders and mixers; fruit or vegetable juice extractors	CTSH or RVC40
		8509.80	- Other appliances	CTSH or RVC40
		8509.90	- Parts	CTH or RVC40
	85.10		Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
		8510.10	- Shavers	CTSH or RVC40
		8510.20	- Hair clippers	CTSH or RVC40
		8510.30	- Hair-removing appliances	CTSH or RVC40
		8510.90	- Parts	CTH or RVC40
	85.11		Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
		8511.10	- Sparking plugs	CTSH or RVC40
		8511.20	- Ignition magnetos; magneto-dynamos; magnetic flywheels	CTSH or RVC40
		8511.30	- Distributors; ignition coils	CTSH or RVC40
		8511.40	- Starter motors and dual purpose starter- generators	CTSH or RVC40
		8511.50	- Other generators	CTSH or RVC40
		8511.80	- Other equipment	CTSH or RVC40
		8511.90	- Parts	CTH or RVC40
	85.12		Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
		8512.10	- Lighting or visual signalling equipment of a kind used on bicycles	CTSH or RVC40
		8512.20	- Other lighting or visual signalling equipment	CTSH or RVC40
		8512.30	- Sound signalling equipment	CTSH or RVC40
		8512.40	- Windscreen wipers, defrosters and demisters	CTSH or RVC40
		8512.90	- Parts	CTH or RVC40
	85.13		Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12
		8513.10	- Lamps	CTSH or RVC40
		8513.90	- Parts	CTH or RVC40
	85.14		Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
		8514.10	- Resistance heated furnaces and ovens	CTSH or RVC40
		8514.20	- Furnaces and ovens functioning by induction or dielectric loss	CTSH or RVC40
		8514.30	- Other furnaces and ovens	CTSH or RVC40
		8514.40	- Other equipment for the heat treatment of materials by induction or dielectric loss	CTSH or RVC40
		8514.90	- Parts	CTH or RVC40
	85.15		Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
			- Brazing or soldering machines and apparatus
		8515.11	-- Soldering irons and guns	CTSH or RVC40
		8515.19	-- Other	CTSH or RVC40
			- Machines and apparatus for resistance welding of metal
		8515.21	-- Fully or partly automatic	CTSH or RVC40
		8515.29	-- Other	CTSH or RVC40
			- Machines and apparatus for arc (including plasma arc) welding of metals
		8515.31	-- Fully or partly automatic	CTSH or RVC40
		8515.39	-- Other	CTSH or RVC40
		8515.80	- Other machines and apparatus	CTSH or RVC40
		8515.90	- Parts	CTH or RVC40
	85.16		Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45
		8516.10	- Electric instantaneous or storage water heaters and immersion heaters	CTSH or RVC40
			- Electric space heating apparatus and electric soil heating apparatus
		8516.21	-- Storage heating radiators	CTSH or RVC40
		8516.29	-- Other	CTSH or RVC40
			- Electro-thermic hair-dressing or hand- drying apparatus
		8516.31	-- Hair dryers	CTSH or RVC40
		8516.32	-- Other hair-dressing apparatus	CTSH or RVC40
		8516.33	-- Hand-drying apparatus	CTSH or RVC40
		8516.40	- Electric smoothing irons	CTSH or RVC40
		8516.50	- Microwave ovens	CTSH or RVC40
		8516.60	- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters	CTSH or RVC40
			- Other electro-thermic appliances
		8516.71	-- Coffee or tea makers	CTSH or RVC40
		8516.72	-- Toasters	CTSH or RVC40
		8516.79	-- Other	CTSH or RVC40
		8516.80	- Electric heating resistors	CTSH or RVC40
		8516.90	- Parts	CTH or RVC40
	85.17		Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28
			- Telephone sets, including telephones for cellular networks or for other wireless networks
		8517.11	-- Line telephone sets with cordless handsets	CTSH or RVC40
		8517.12	-- Telephones for cellular networks or for other wireless networks	CTSH or RVC40
		8517.18	-- Other	CTSH or RVC40
			- Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)
		8517.61	-- Base stations	CTSH or RVC40
		8517.62	-- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus	CTSH or RVC40
		8517.69	-- Other	CTSH or RVC40
		8517.70	- Parts	CTH or RVC40
	85.18		Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
		8518.10	- Microphones and stands therefor	CTSH or RVC40
			- Loudspeakers, whether or not mounted in their enclosures
		8518.21	-- Single loudspeakers, mounted in their enclosures	CTSH or RVC40
		8518.22	-- Multiple loudspeakers, mounted in the same enclosure	CTSH or RVC40
		8518.29	-- Other	CTSH or RVC40
		8518.30	- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	CTSH or RVC40
		8518.40	- Audio-frequency electric amplifiers	CTSH or RVC40
		8518.50	- Electric sound amplifier sets	CTSH or RVC40
		8518.90	- Parts	CTH or RVC40
	85.19		Sound recording or reproducing apparatus	CTH or RVC40
	85.21		Video recording or reproducing apparatus, whether or not incorporating a video tuner	CTH or RVC40
	85.22		Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21	CTH or RVC40
	85.23		Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37	CTH or RVC40
	85.25		Transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders	CTH or RVC40
	85.26		Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	CTH or RVC40
	85.27		Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	CTH or RVC40
	85.28		Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus	CTH or RVC40
	85.29		Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28	CTH or RVC40
	85.30		Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08)
		8530.10	- Equipment for railways or tramways	CTSH or RVC40
		8530.80	- Other equipment	CTSH or RVC40
		8530.90	- Parts	CTH or RVC40
	85.31		Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30
		8531.10	- Burglar or fire alarms and similar apparatus	CTSH or RVC40
		8531.20	- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)	CTSH or RVC40
		8531.80	- Other apparatus	CTSH or RVC40
		8531.90	- Parts	CTH or RVC40
	85.32		Electrical capacitors, fixed, variable or adjustable (pre-set)
		8532.10	- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	CTSH or RVC40
			- Other fixed capacitors
		8532.21	-- Tantalum	CTSH or RVC40
		8532.22	-- Aluminium electrolytic	CTSH or RVC40
		8532.23	-- Ceramic dielectric, single layer	CTSH or RVC40
		8532.24	-- Ceramic dielectric, multilayer	CTSH or RVC40
		8532.25	-- Dielectric of paper or plastics	CTSH or RVC40
		8532.29	-- Other	CTSH or RVC40
		8532.30	- Variable or adjustable (pre-set) capacitors	CTSH or RVC40
		8532.90	- Parts	CTH or RVC40
	85.33		Electrical resistors (including rheostats and potentiometers), other than heating resistors
		8533.10	- Fixed carbon resistors, composition or film types	CTSH or RVC40
			- Other fixed resistors
		8533.21	-- For a power handling capacity not exceeding 20 W	CTSH or RVC40
		8533.29	-- Other	CTSH or RVC40
			- Wirewound variable resistors, including rheostats and potentiometers
		8533.31	-- For a power handling capacity not exceeding 20 W	CTSH or RVC40
		8533.39	-- Other	CTSH or RVC40
		8533.40	- Other variable resistors, including rheostats and potentiometers	CTSH or RVC40
		8533.90	- Parts	CTH or RVC40
	85.34	8534.00	Printed circuits	CTH or RVC40
	85.35		Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts	CTH or RVC40
	85.36		Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables	CTH or RVC40
	85.37		Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17	CTH or RVC40
	85.38		Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37	CTH or RVC40
	85.39		Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arc-lamps
		8539.10	- Sealed beam lamp units	CTSH or RVC40
			- Other filament lamps, excluding ultra-violet or infra-red lamps
		8539.21	-- Tungsten halogen	CTSH or RVC40
		8539.22	-- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V	CTSH or RVC40
		8539.29	-- Other	CTSH or RVC40
			- Discharge lamps, other than ultra-violet lamps
		8539.31	-- Fluorescent, hot cathode	CTSH or RVC40
		8539.32	-- Mercury or sodium vapour lamps; metal halide lamps	CTSH or RVC40
		8539.39	-- Other	CTSH or RVC40
			- Ultra-violet or infra-red lamps; arc-lamps
		8539.41	-- Arc-lamps	CTSH or RVC40
		8539.49	-- Other	CTSH or RVC40
		8539.90	- Parts	CTH or RVC40
	85.40		Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
			- Cathode-ray television picture tubes, including video monitor cathode-ray tubes
		8540.11	-- Colour	CTSH or RVC40
		8540.12	-- Monochrome	CTSH or RVC40
		8540.20	- Television camera tubes; image converters and intensifiers; other photo-cathode tubes	CTSH or RVC40
		8540.40	- Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm	CTSH or RVC40
		8540.60	- Other cathode-ray tubes	CTSH or RVC40
			- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid- controlled tubes
		8540.71	-- Magnetrons	CTSH or RVC40
		8540.79	-- Other	CTSH or RVC40
			- Other valves and tubes
		8540.81	-- Receiver or amplifier valves and tubes	CTSH or RVC40
		8540.89	-- Other	CTSH or RVC40
			- Parts
		8540.91	-- Of cathode-ray tubes	CTH or RVC40
		8540.99	-- Other	CTH or RVC40
	85.41		Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals
		8541.10	- Diodes, other than photosensitive or light emitting diodes	CTSH or RVC40
			- Transistors, other than photosensitive transistors
		8541.21	-- With a dissipation rate of less than 1 W	CTSH or RVC40
		8541.29	-- Other	CTSH or RVC40
		8541.30	- Thyristors, diacs and triacs, other than photosensitive devices	CTSH or RVC40
		8541.40	- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes	CTSH or RVC40
		8541.50	- Other semiconductor devices	CTSH or RVC40
		8541.60	- Mounted piezo-electric crystals	CTSH or RVC40
		8541.90	- Parts	CTH or RVC40
	85.42		Electronic integrated circuits
			- Electronic integrated circuits
		8542.31	-- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	CTSH or RVC40
		8542.32	-- Memories	CTSH or RVC40
		8542.33	-- Amplifiers	CTSH or RVC40
		8542.39	-- Other	CTSH or RVC40
		8542.90	- Parts	CTH or RVC40
	85.43		Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
		8543.10	- Particle accelerators	CTSH or RVC40
		8543.20	- Signal generators	CTSH or RVC40
		8543.30	- Machines and apparatus for electroplating, electrolysis or electrophoresis	CTSH or RVC40
		8543.70	- Other machines and apparatus	CTSH or RVC40
		8543.90	- Parts	CTH or RVC40
	85.44		Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	CTH or RVC40
	85.45		Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	CTH or RVC40
	85.46		Electrical insulators of any material	CTH or RVC40
	85.47		Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material	CTH or RVC40
	85.48		Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
		8548.10	- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators	WO
		8548.90	- Other	CTH or RVC40
SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
86			CHAPTER 86: RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO- MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS	CTH or RVC40
87			CHAPTER 87: VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING- STOCK, AND PARTS AND ACCESSORIES THEREOF
	87.01		Tractors (other than tractors of heading 87.09)	RVC40
	87.02		Motor vehicles for the transport of ten or more persons, including the driver	RVC40
	87.03		Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars	RVC40
	87.04		Motor vehicles for the transport of goods	RVC40
	87.05		Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
		8705.10	- Crane lorries	CTH or RVC40
		8705.20	- Mobile drilling derricks	CTH or RVC40
		8705.30	- Fire fighting vehicles	RVC40
		8705.40	- Concrete-mixer lorries	RVC40
		8705.90	- Other	RVC40
	87.06	8706.00	Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05	RVC40
	87.07		Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05	RVC40
	87.08		Parts and accessories of the motor vehicles of headings 87.01 to 87.05	CTH or RVC40
	87.09		Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	CTH or RVC40
	87.10	8710.00	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	RVC40
	87.11		Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	RVC40
	87.12	8712.00	Bicycles and other cycles (including delivery tricycles), not motorised	CTH or RVC40
	87.13		Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled	CTH or RVC40
	87.14		Parts and accessories of vehicles of headings 87.11 to 87.13
		8714.10	- Of motorcycles (including mopeds)	CC or RVC40
		8714.20	- Of carriages for disabled persons	CTH or RVC40
			- Other
		8714.91	-- Frames and forks, and parts thereof	CC or RVC40
		8714.92	-- Wheel rims and spokes	CC or RVC40
		8714.93	-- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels	CC or RVC40
		8714.94	-- Brakes, including coaster braking hubs and hub brakes, and parts thereof	CC or RVC40
		8714.95	-- Saddles	CC or RVC40
		8714.96	-- Pedals and crank-gear, and parts thereof	CC or RVC40
		8714.99	-- Other	CC or RVC40
	87.15	8715.00	Baby carriages and parts thereof	CTH or RVC40
	87.16		Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof	CTH or RVC40
88			CHAPTER 88: AIRCRAFT, SPACECRAFT, AND PARTS THEREOF	CTH or RVC40
89			CHAPTER 89: SHIPS, BOATS AND FLOATING STRUCTURES	CTH or RVC40
SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
90			CHAPTER 90: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
	90.01		Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	CTH or RVC40
	90.02		Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	CTH or RVC40
	90.03		Frames and mountings for spectacles, goggles or the like, and parts thereof
			- Frames and mountings
		9003.11	-- Of plastics	CTSH or RVC40
		9003.19	-- Of other materials	CTSH or RVC40
		9003.90	- Parts	CTH or RVC40
	90.04		Spectacles, goggles and the like, corrective, protective or other	CTH or RVC40
	90.05		Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
		9005.10	- Binoculars	CTSH or RVC40
		9005.80	- Other instruments	CTSH or RVC40
		9005.90	- Parts and accessories (including mountings)	CTH or RVC40
	90.06		Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39
		9006.10	- Cameras of a kind used for preparing printing plates or cylinders	CTSH or RVC40
		9006.30	- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	CTSH or RVC40
		9006.40	- Instant print cameras	CTSH or RVC40
			- Other cameras
		9006.51	-- With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm	CTSH or RVC40
		9006.52	-- Other, for roll film of a width less than 35 mm	CTSH or RVC40
		9006.53	-- Other, for roll film of a width of 35 mm	CTSH or RVC40
		9006.59	-- Other	CTSH or RVC40
			- Photographic flashlight apparatus and flashbulbs
		9006.61	-- Discharge lamp (“electronic”) flashlight apparatus	CTSH or RVC40
		9006.69	-- Other	CTSH or RVC40
			- Parts and accessories
		9006.91	-- For cameras	CTH or RVC40
		9006.99	-- Other	CTH or RVC40
	90.07		Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
		9007.10	- Cameras	CTSH or RVC40
		9007.20	- Projectors	CTSH or RVC40
			- Parts and accessories
		9007.91	-- For cameras	CTH or RVC40
		9007.92	-- For projectors	CTH or RVC40
	90.08		Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
		9008.50	- Projectors, enlargers and reducers	CTSH or RVC40
		9008.90	- Parts and accessories	CTH or RVC40
	90.10		Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
		9010.10	- Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper	CTSH or RVC40
		9010.50	- Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes	CTSH or RVC40
		9010.60	- Projection screens	CTSH or RVC40
		9010.90	- Parts and accessories	CTH or RVC40
	90.11		Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
		9011.10	- Stereoscopic microscopes	CTSH or RVC40
		9011.20	- Other microscopes, for photomicrography, cinephoto-micrography or microprojection	CTSH or RVC40
		9011.80	- Other microscopes	CTSH or RVC40
		9011.90	- Parts and accessories	CTH or RVC40
	90.12		Microscopes other than optical microscopes; diffraction apparatus
		9012.10	- Microscopes other than optical microscopes; diffraction apparatus	CTSH or RVC40
		9012.90	- Parts and accessories	CTH or RVC40
	90.13		Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
		9013.10	- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI	CTSH or RVC40
		9013.20	- Lasers, other than laser diodes	CTSH or RVC40
		9013.80	- Other devices, appliances and instruments	CTSH or RVC40
		9013.90	- Parts and accessories	CTH or RVC40
	90.14		Direction finding compasses; other navigational instruments and appliances
		9014.10	- Direction finding compasses	CTSH or RVC40
		9014.20	- Instruments and appliances for aeronautical or space navigation (other than compasses)	CTSH or RVC40
		9014.80	- Other instruments and appliances	CTSH or RVC40
		9014.90	- Parts and accessories	CTH or RVC40
	90.15		Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
		9015.10	- Rangefinders	CTSH or RVC40
		9015.20	- Theodolites and tachymeters (tacheometers)	CTSH or RVC40
		9015.30	- Levels	CTSH or RVC40
		9015.40	- Photogrammetrical surveying instruments and appliances	CTSH or RVC40
		9015.80	- Other instruments and appliances	CTSH or RVC40
		9015.90	- Parts and accessories	CTH or RVC40
	90.16	9016.00	Balances of a sensitivity of 5 cg or better, with or without weights	CTH or RVC40
	90.17		Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
		9017.10	- Drafting tables and machines, whether or not automatic	CTSH or RVC40
		9017.20	- Other drawing, marking-out or mathematical calculating instruments	CTSH or RVC40
		9017.30	- Micrometers, callipers and gauges	CTSH or RVC40
		9017.80	- Other instruments	CTSH or RVC40
		9017.90	- Parts and accessories	CTH or RVC40
	90.18		Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments	CTH or RVC40
	90.19		Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	CTH or RVC40
	90.20	9020.00	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	CTH or RVC40
	90.21		Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability	CTH or RVC40
	90.22		Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like
			- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus
		9022.12	-- Computed tomography apparatus	CTSH or RVC40
		9022.13	-- Other, for dental uses	CTSH or RVC40
		9022.14	-- Other, for medical, surgical or veterinary uses	CTSH or RVC40
		9022.19	-- For other uses	CTSH or RVC40
			- Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus
		9022.21	-- For medical, surgical, dental or veterinary uses	CTSH or RVC40
		9022.29	-- For other uses	CTSH or RVC40
		9022.30	- X-ray tubes	CTSH or RVC40
		9022.90	- Other, including parts and accessories	CTH or RVC40
	90.23	9023.00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses	CTH or RVC40
	90.24		Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
		9024.10	- Machines and appliances for testing metals	CTSH or RVC40
		9024.80	- Other machines and appliances	CTSH or RVC40
		9024.90	- Parts and accessories	CTH or RVC40
	90.25		Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
			- Thermometers and pyrometers, not combined with other instruments
		9025.11	-- Liquid-filled, for direct reading	CTSH or RVC40
		9025.19	-- Other	CTSH or RVC40
		9025.80	- Other instruments	CTSH or RVC40
		9025.90	- Parts and accessories	CTH or RVC40
	90.26		Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32
		9026.10	- For measuring or checking the flow or level of liquids	CTSH or RVC40
		9026.20	- For measuring or checking pressure	CTSH or RVC40
		9026.80	- Other instruments or apparatus	CTSH or RVC40
		9026.90	- Parts and accessories	CTH or RVC40
	90.27		Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
		9027.10	- Gas or smoke analysis apparatus	CTSH or RVC40
		9027.20	- Chromatographs and electrophoresis instruments	CTSH or RVC40
		9027.30	- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)	CTSH or RVC40
		9027.50	- Other instruments and apparatus using optical radiations (UV, visible, IR)	CTSH or RVC40
		9027.80	- Other instruments and apparatus	CTSH or RVC40
		9027.90	- Microtomes; parts and accessories	CTH or RVC40
	90.28		Gas, liquid or electricity supply or production meters, including calibrating meters therefor
		9028.10	- Gas meters	CTSH or RVC40
		9028.20	- Liquid meters	CTSH or RVC40
		9028.30	- Electricity meters	CTSH or RVC40
		9028.90	- Parts and accessories	CTH or RVC40
	90.29		Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes
		9029.10	- Revolution counters, production counters, taximeters, mileometers, pedometers and the like	CTSH or RVC40
		9029.20	- Speed indicators and tachometers; stroboscopes	CTSH or RVC40
		9029.90	- Parts and accessories	CTH or RVC40
	90.30		Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
		9030.10	- Instruments and apparatus for measuring or detecting ionising radiations	CTSH or RVC40
		9030.20	- Oscilloscopes and oscillographs	CTSH or RVC40
			- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power
		9030.31	-- Multimeters without a recording device	CTSH or RVC40
		9030.32	-- Multimeters with a recording device	CTSH or RVC40
		9030.33	-- Other, without a recording device	CTSH or RVC40
		9030.39	-- Other, with a recording device	CTSH or RVC40
		9030.40	- Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)	CTSH or RVC40
			- Other instruments and apparatus
		9030.82	-- For measuring or checking semiconductor wafers or devices	CTSH or RVC40
		9030.84	-- Other, with a recording device	CTSH or RVC40
		9030.89	-- Other	CTSH or RVC40
		9030.90	- Parts and accessories	CTH or RVC40
	90.31		Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
		9031.10	- Machines for balancing mechanical parts	CTSH or RVC40
		9031.20	- Test benches	CTSH or RVC40
			- Other optical instruments and appliances
		9031.41	-- For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices	CTSH or RVC40
		9031.49	-- Other	CTSH or RVC40
		9031.80	- Other instruments, appliances and machines	CTSH or RVC40
		9031.90	- Parts and accessories	CTH or RVC40
	90.32		Automatic regulating or controlling instruments and apparatus
		9032.10	- Thermostats	CTSH or RVC40
		9032.20	- Manostats	CTSH or RVC40
			- Other instruments and apparatus
		9032.81	-- Hydraulic or pneumatic	CTSH or RVC40
		9032.89	-- Other	CTH or RVC40
		9032.90	- Parts and accessories	CTH or RVC40
	90.33	9033.00	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	CTH or RVC40
91			CHAPTER 91: CLOCKS AND WATCHES AND PARTS THEREOF
	91.01		Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal	CTH or RVC40
	91.02		Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01	CTH or RVC40
	91.03		Clocks with watch movements, excluding clocks of heading 91.04	CTH or RVC40
	91.04	9104.00	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	CTH or RVC40
	91.05		Other clocks	CTH or RVC40
	91.06		Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time-recorders)	CTH or RVC40
	91.07	9107.00	Time switches with clock or watch movement or with synchronous motor	CTH or RVC40
	91.08		Watch movements, complete and assembled	CTH or RVC40
	91.09		Clock movements, complete and assembled	CTH or RVC40
	91.10		Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	CTH or RVC40
	91.11		Watch cases and parts thereof
		9111.10	- Cases of precious metal or of metal clad with precious metal	CTSH or RVC40
		9111.20	- Cases of base metal, whether or not gold- or silver-plated	CTSH or RVC40
		9111.80	- Other cases	CTSH or RVC40
		9111.90	- Parts	CTH or RVC40
	91.12		Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof	CTH or RVC40
	91.13		Watch straps, watch bands and watch bracelets, and parts thereof	CTH or RVC40
	91.14		Other clock or watch parts	CTH or RVC40
92			CHAPTER 92: MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES	CTH or RVC40
SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93			CHAPTER 93: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF	CTH or RVC40
SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES
94			CHAPTER 94: FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS	CTH or RVC40
95			CHAPTER 95: TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF	CTH or RVC40
96			CHAPTER 96: MISCELLANEOUS MANUFACTURED ARTICLES
	96.01		Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)	CTH or RVC40
	96.02	9602.00	Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin	CTH or RVC40
	96.03		Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)	CTH or RVC40
	96.04	9604.00	Hand sieves and hand riddles	CTH or RVC40
	96.05	9605.00	Travel sets for personal toilet, sewing or shoe or clothes cleaning	CTH or RVC40
	96.06		Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks	CTH or RVC40
	96.07		Slide fasteners and parts thereof
			- Slide fasteners
		9607.11	-- Fitted with chain scoops of base metal	CTSH or RVC40
		9607.19	-- Other	CTSH or RVC40
		9607.20	- Parts	CTH or RVC40
	96.08		Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen- holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09	CTH or RVC40
	96.09		Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks	CTH or RVC40
	96.10	9610.00	Slates and boards, with writing or drawing surfaces, whether or not framed	CTH or RVC40
	96.11	9611.00	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels) designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks	CTH or RVC40
	96.12		Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink- pads, whether or not inked, with or without boxes	CTH or RVC40
	96.13		Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
		9613.10	- Pocket lighters, gas fuelled, non-refillable	CTSH or RVC40
		9613.20	- Pocket lighters, gas fuelled, refillable	CTSH or RVC40
		9613.80	- Other lighters	CTSH or RVC40
		9613.90	- Parts	CTH or RVC40
	96.14	9614.00	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	CTH or RVC40
	96.15		Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof	CTH or RVC40
	96.16		Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations	CTH or RVC40
	96.17	9617.00	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	CTH or RVC40
	96.18	9618.00	Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing	CTH or RVC40
	96.19	9619.00	Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material	CTH or RVC40
SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
97			CHAPTER 97: WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES	CTH or RVC40

ANNEX 3B

MINIMUM INFORMATION REQUIREMENTS

1. Certificate of Origin

(a) exporter’s name and address;

(b) producer’s name and address, if known;

(d) description of the goods and the HS Code of the goods (six - digit level);

(e) Certificate of Origin number;

(f) origin conferring criterion;

(g) declaration by the exporter or producer;

(h) certification by the issuing body that the goods specified in the Certificate of Origin meet all the relevant requirements of Chapter 3 (Rules of Origin) based on the evidence provided with the authorised signature and official seal of the issuing body;

(i) RCEP country of origin referred to in Article 2.6 (Tariff Differentials);

(j) details to identify the consignment such as invoice number, departure date, vessel name or aircraft flight number, and port of discharge;

(k) FOB value, if the regional value content origin conferring criterion is used;

(l) quantity of the goods;

(m) in the case of a back-to-back Certificate of Origin, original Proof of Origin reference number, date of issuance, RCEP country of origin of the first exporting Party, and, if applicable, approved exporter authorisation code of the first exporting Party.

2. Declaration of Origin

(a) exporter’s name and address;

(b) producer’s name and address, if known;

(d) description of the goods and the HS Code of the goods (six - digit level);

(e) in the case of an approved exporter, authorisation code or identification code of the exporter or producer;

(f) unique reference number;

(g) origin conferring criterion;

(h) certification by an authorised signatory that the goods specified in the Declaration of Origin meet all the relevant requirements of Chapter 3 (Rules of Origin);

(i) RCEP country of origin referred to in Article 2.6 (Tariff Differentials);

(j) FOB value, if the regional value content origin conferring criterion is used;

(k) quantity of the goods;

(l) in the case of a back-to-back Declaration of Origin, original Proof of Origin reference number, date of issuance, RCEP country of origin of the first exporting Party, and, if applicable, approved exporter authorisation code of the first exporting Party.

1 For the purposes of this Article, “factory ships of that Party” or “vessels of that Party” respectively, means factory ships or vessels:

(a) which are registered in that Party; and

(b) which are entitled to fly the flag of that Party.

Notwithstanding the preceding sentence, any factory ship or vessel operating within the exclusive economic zone of Australia that meets the definition of “Australian boat” under the Fisheries Management Act 1991 (Commonwealth), as amended from time to time, or any successor legislation, shall be considered to be a factory ship or vessel of Australia respectively. For greater certainty, when such a factory ship or vessel is operating outside of the exclusive economic zone of Australia, the requirements of subparagraphs (a) and (b) of this footnote shall apply.

2 For the purposes of determining the origin of goods of sea-fishing and other marine life, “rights to exploit” in this subparagraph include those rights of access to the fisheries resources of a coastal State, as accruing from any agreements or arrangements between a Party and the coastal State.

3 For the purposes of this Article, “simple” describes an activity which does not need special skills, or machines, apparatus, or equipment especially produced or installed for carrying out the activity.

4 For the purposes of this Article, “slaughtering” means the mere killing of animals.

5 Notwithstanding this paragraph, Japan may, from the date of the entry into force of this Agreement for it, consider a Declaration of Origin by an importer as a Proof of Origin in the same manner as Proof of Origin under paragraph 1. In that case, Japan shall not conduct a verification process by means referred to in subparagraphs 1(b) through (d) of Article 3.24 (Verification) regarding the Declaration of Origin by the importer. The Declaration of Origin shall only be completed by the importer where that importer has sufficient information to prove that the good qualifies as an originating good.

6 For the purposes of this Article, a Party may designate one of its contact points designated pursuant to Article 3.33 (Contact Points) as a single contact point for the verification of its exported goods with a view to facilitating the verification.

7 A verification visit under this subparagraph shall only be undertaken after a verification process in accordance with subparagraph (c) has been conducted.

8 For Japan, for the purposes of this Article, “the completion of their respective applicable legal procedures” referred to in Article 20.4 (Amendments) shall be read as “the completion of internal procedures within the Government of Japan”.

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