TN 21/2026

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi

Trade Notice No. 21/2025-26 Dated: 02nd January 2026

Subject: Launch of Collateral Support for Export Credit under Export Promotion Mission

(EPM) – NIRYAT PROTSAHAN – regarding

The Collateral Support for Export Credit component under the Export Promotion Mission (EPM) – NIRYAT PROTSAHAN is hereby launched with immediate effect. The intervention aims to improve access to formal export credit for Micro, Small and Medium Enterprises (MSMEs), particularly exporters facing constraints in providing collateral security. Under this component, eligible MSME exporters may avail credit guarantee support for export-related working capital loans extended by member lending institutions, in accordance with the notified ceilings and coverage parameters.

2. Implementation Framework and Key Benefits for Exporters The intervention is being operationalised through the Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) on a pilot basis. Salient features for exporters include: i. Credit guarantee coverage of up to 85% for Micro and Small exporters and 65% for Medium exporters, subject to notified ceilings; ii. Maximum guarantee limit of ₹10 crore per exporter for FY 2025–26; iii. Coverage limited to export-linked working capital credit; iv. Applicability to MSME exporters engaged in merchandise exports under the notified positive list of HSN six-digit tariff lines.

3. The detailed Guidelines for Collateral Support for Export Credit are enclosed at Annexure-I. The positive list of eligible HSN six-digit tariff lines is enclosed at Annexure-II.

tariff lines.

3. The detailed Guidelines for Collateral Support for Export Credit are enclosed at Annexure-I. The positive list of eligible HSN six-digit tariff lines is enclosed at Annexure-II. The list of eligible Member Lending Institutions through which exporters may avail the collateral guarantee support

is provided at Annexure-III. The procedure for online filing of intent by eligible MSME exporters on the DGFT portal, including step-by-step application requirements, is enclosed at Annexure- IV.

4. Pilot Roll-out and Stakeholder Consultation The component is being implemented on a pilot basis to enable early access for exporters and to facilitate stakeholder feedback. In terms of paragraph 1.07A of the Foreign Trade Policy (FTP) 2023, the enclosed Guidelines are also being issued for stakeholder consultation. Accordingly, all concerned stakeholders are invited to submit comments and suggestions on the draft Guidelines within 30 days from the date of issuance of this Trade Notice at epm- dgft@gov.in.

5. The consultation process shall run concurrently with the pilot implementation. Feedback received from stakeholders, along with operational learnings from the pilot phase, shall be examined in a structured manner. Based on the same, the Guidelines shall be suitably refined and thereafter formalised through appropriate notifications under the FTP/HBP framework.

This Trade Notice is issued with the approval of the Competent Authority.

B Kruti Deputy Director General of Foreign Trade

(Issued from F.No.

otifications under the FTP/HBP framework.

This Trade Notice is issued with the approval of the Competent Authority.

B Kruti Deputy Director General of Foreign Trade

(Issued from F.No. 01/02/60/AM-26/EPM)

B KRUTI Digitally signed by B KRUTI Date: 2026.01.02 18:19:13 +05'30'

ANNEXURE-I To TRADE NOTICE

DRAFT PROVISIONS FOR FOREIGN TRADE POLICY (FTP)

Section X- Collateral Support for Export Credit X.1 Objective a. The objective is to facilitate access to formal credit for MSME exporters, especially those lacking sufficient collateral, by providing credit guarantee support.
b. This initiative under EPM aims to reduce the credit risk for lending institutions, enabling greater flow of export credit to MSME exporters.

X.2 Scope and Coverage a. The initiative will provide collateral support for working capital export credit extended by eligible member lending institutions to MSMEs with limited collateral security and third- party guarantee. b. Collateral support shall be available to eligible MSME exporters to obtain pre- and post- shipment export credit from the member lending institutions. c. The detailed operational framework, eligibility criteria, and procedures for application, approval and monitoring shall be specified in Chapter X of the Handbook of Procedures (HBP).

itutions. c. The detailed operational framework, eligibility criteria, and procedures for application, approval and monitoring shall be specified in Chapter X of the Handbook of Procedures (HBP).

DRAFT PROVISIONS FOR HANDBOOK OF PROCEDURES (HBP)

X.1. Eligibility, Scope and Coverage a. All MSME manufacturer exporters and merchant exporters holding a valid active Importer- Exporter Code (IEC) and a valid MSME Udyam Registration Number shall be eligible to receive collateral support for export credit. b. Export credit extended by lending institutions in accordance with the Reserve Bank of India (RBI) Master Directions on Pre- and Post-Shipment Export Credit shall qualify for support under this component. c. Collateral Support shall be available in respect of exports falling under a notified positive list of tariff lines at the Harmonised System (HSN) six-digit level.
d. The positive list shall be reviewed periodically based on objective parameters such as sectoral MSME concentration, export concentration ratios, labour intensity, and other relevant considerations, and shall not be linked to minimum export threshold.

X.2 Instrument Supported Support under this initiative shall be available to loans sanctioned with limited collateral security and third-party guarantee for export-related purposes and shall not apply to domestic working capital loans.

X.3.

iative shall be available to loans sanctioned with limited collateral security and third-party guarantee for export-related purposes and shall not apply to domestic working capital loans.

X.3. List of Eligible Member Lending Institutions Scheduled Commercial Banks (Public Sector Banks, Private Sector Banks, and Foreign Banks) and select Financial Institutions registered with Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) will be eligible as Member Lending Institutions (MLIs) under the Initiative. A list of eligible Member Lending Institutions is provided in Appendix-C. X.4. Nature of Assistance a. Collateral guarantee coverage shall be provided up to a notified maximum percentage of the sanctioned loan amount under this intervention. For Micro and Small exporters, such collateral guarantee shall be extended in addition to, and not in substitution of, any guarantee coverage available under existing CGTMSE schemes. For Medium exporters, the collateral guarantee support shall be provided exclusively under this intervention.

b. Support shall be extended at an annual guarantee fee as per the rates applicable under Credit Guarantee Scheme for Banks (CGS -I) of CGTMSE and as amended from time to time.
c. The outstanding collateral guaranteed exposure for each beneficiary MSME exporter shall be capped at a specified level, as notified from time to time. The total amount of guarantees extended over the course of the year may exceed this cap, subject to settlement of earlier loans and issuance of fresh eligible credit facilities.

from time to time. The total amount of guarantees extended over the course of the year may exceed this cap, subject to settlement of earlier loans and issuance of fresh eligible credit facilities.

Appendix - A Guidelines for Collateral Support for Export Credit

1. Sub-Committee on Trade Finance a. Sub-Committee on Trade Finance (hereafter referred to as the ‘Sub-Committee’) shall be constituted for recommendation of activities and monitoring of implementation under Collateral Support for Export Credit. The composition of the Sub-Committee shall be as follows: Sl. No. Officer Concerned Position

Development Commissioner, Ministry of MSME Co-Chair 2
Joint Secretary or Equivalent, Trade Finance Division, DoC Co-Chair 3 Joint Secretary or Equivalent, EPM Section, DGFT Member 4.
Joint DGFT, EPM Section, DGFT
Convenor 5. Representative of IFD, Department of Commerce Member 6.
Representative of the Department of Financial Services, Ministry of Finance (not below the rank of Deputy Secretary) Member 7.
Representative of the Credit Guarantee Trust Fund for Micro and Small Enterprises (CGTMSE)
Invitee 8. Representatives of EXIM Bank Invitee 9. Representative of Export Credit Guarantee Corporation of India (ECGC) Invitee 10. Representative of the India Banks Association (IBA) Invitee 11. Representative of the International Financial Services Centres Authority (IFSCA) Invitee 12. Representatives of Factoring NBFCs Invitee

b. The Sub-Committee may co-opt members or invite any other participants as and when required.

cial Services Centres Authority (IFSCA) Invitee 12. Representatives of Factoring NBFCs Invitee

b. The Sub-Committee may co-opt members or invite any other participants as and when required. c. The Export Promotion Mission (EPM) section (hereafter referred to as the ‘Sub- Committee Secretariat’) shall be the secretariat for Collateral Support for Export Credit

including convening regular meetings of the Sub-Committee, implementation of required online systems, disbursement of grants and other related work.

2. Implementing Agency a. Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) will be the implementing agency on behalf of the Department of Commerce. The corpus in the form of Fixed Deposit as per the investment policy of CGTMSE shall be placed with CGTMSE by the Department of Commerce.
   b. The interest earned on the corpus will be added back to the corpus. A one-time administrative charge of 1% shall be levied by CGTMSE on the funds released for managing the initiative. The overall fiscal management, monitoring, claim consolidation and fund disbursement will be undertaken in coordination with CGTMSE. Any amendments to the guidelines will be notified by the CGTMSE through circulars from time to time.
   c. The fund placed shall be shared in a ratio between Micro, Small and Medium Enterprises, depending upon the guarantee and settlement of claim the ratio of the share may be interchangeable.

3. Guidelines for Collateral Support for Export Credit
   a.

o, Small and Medium Enterprises, depending upon the guarantee and settlement of claim the ratio of the share may be interchangeable.

3. Guidelines for Collateral Support for Export Credit
   a. Collateral guarantee support will be provided in collaboration with CGTMSE. The details are as under: i. For Micro and Small Enterprises (MSEs) Guarantee Ceiling (INR) CGTMSE Coverage Coverage from the funds of the DGFT Total Coverage 10 crore 75% 10% 85%

ii. For Medium Enterprises Guarantee Ceiling (INR) CGTMSE Coverage Coverage from the funds of the DGFT (#) Total Coverage 10 crore

65 % 65 % #CGTMSE does not provide guarantee coverage for the Medium Enterprises. Hence, the entire claim amount will be settled from the EPM Corpus fund.

b. Cap on Guarantee: Guarantee coverage will be limited to export-related working capital loans up to a guarantee ceiling of ₹10 crore per borrower including credit guarantee issued against the borrower under all schemes of CGTMSE. c. On default, liability under this initiative will be limited to the coverage as per the table mentioned under Para 3(a) d. Guarantee coverage shall be restricted to export-related working capital facilities, subject to a notified overall guarantee ceiling per borrower. The aggregate guarantee exposure for a borrower—across this intervention and all other credit guarantee schemes operated by CGTMSE—shall not exceed the prescribed ceiling.

tee ceiling per borrower. The aggregate guarantee exposure for a borrower—across this intervention and all other credit guarantee schemes operated by CGTMSE—shall not exceed the prescribed ceiling. Illustratively, where a borrower has already availed credit guarantee cover of ₹2 crore under existing CGTMSE schemes, the maximum additional guarantee coverage available to such borrower under the export credit collateral guarantee intervention shall be limited to the residual amount of ₹8 crore, within the overall ceiling of ₹10 crore.

4. Intent Filling on DGFT Portal a. Applicants shall submit an online application indicating their intent to avail support prior to applying for the export credit facility, via the online portal. A detailed procedure is provided in Annexure-I. b. The application shall include details of the firm, export products, and the preferred lending institutions for availing the export credit facility. Upon submission, a Unique Identification Number (UIN) shall be generated. c. The following documents are required for intent submission: i. Valid IEC (not suspended or cancelled) ii. Valid UDYAM certificate linked to IEC iii. CA certificate validating the applicant’s annual revenue and export turnover for the past three financial years iv. Self-attested copy of export Purchase Order d. Each declaration of intent shall remain valid until the end of the financial year. e. Applicants shall approach one of the eligible lending institutions with the UIN to apply for the export credit and collateral guarantee facility.

alid until the end of the financial year. e. Applicants shall approach one of the eligible lending institutions with the UIN to apply for the export credit and collateral guarantee facility.

5. Loan Sanction and Guarantee Coverage a. The lending institution shall assess the applicant’s creditworthiness using its internal evaluation mechanism.

b. On sanctioning the loan, the Member Lending Institution (MLI) may apply for credit guarantee support to the CGTMSE. c. On receipt of application from MLI, the guarantee application will be approved by validating UIN issued on the online portal and unique CGPAN number would be allotted and Performa Invoice will be generated for annual guarantee fee.
d. The CGTMSE shall issue credit guarantee to the lending institution upon receipt of the applicable fee and final invoice shall be generated. e. All other terms and conditions of CGS-I would apply mutatis mutandis under the initiative, and as modified from time to time. The details are given below.

6. Responsibilities of lending institution under the initiative: a. The lending institution shall evaluate credit applications by using prudent banking judgement and shall use their business discretion / due diligence in selecting commercially viable proposals and conduct the account(s) of the borrowers with normal banking prudence. b. The lending institution shall closely monitor the borrower account. c. The lending institution shall safeguard the primary securities taken from the borrower in respect of the credit facility in good and enforceable condition. d.

sely monitor the borrower account. c. The lending institution shall safeguard the primary securities taken from the borrower in respect of the credit facility in good and enforceable condition. d. The lending institution shall ensure that the guarantee claim in respect of the credit facility and borrower is lodged with the Trust in the form and in the manner and within such time as may be specified by the Trust in this behalf and that there shall not be any delay on its part to notify the default in the borrowers account which shall result in the Trust facing higher guarantee claims. e. The payment of guarantee claim by the Trust to the lending institution does not in any way take away the responsibility of the lending institution to recover the entire outstanding amount of the credit from the borrower. The lending institution shall exercise all the necessary precautions and maintain its recourse to the borrower for entire amount of credit facility owed by it and initiate such necessary actions for recovery of the outstanding amount, including such action as may be advised by the Trust. f. The lending institution shall comply with such directions as may be issued by the Trust, from time to time, for facilitating recoveries in the guaranteed account, or safeguarding its interest as a guarantor, as the Trust may deem fit and the lending institution shall be bound to comply with such directions.

facilitating recoveries in the guaranteed account, or safeguarding its interest as a guarantor, as the Trust may deem fit and the lending institution shall be bound to comply with such directions.

g. The lending institution shall, in respect of any guaranteed account, exercise the same diligence in recovering the dues, and safeguarding the interest of the Trust in all the ways open to it as it might have exercised in the normal course if no guarantee had been furnished by the Trust.

h. The lending institution shall refrain from any act of omission or commission, either before or subsequent to invocation of guarantee, which may adversely affect the interest of the Trust as the guarantor. In particular, the lending institution should intimate the Trust while entering into any compromise or arrangement, which may have effect of discharge or waiver of personal guarantee(s) or security.
i. The lending institution shall also ensure either through a stipulation in an agreement with the borrower or otherwise, that it shall not create any charge on the security held in the account covered by the guarantee for the benefit of any account not covered by the guarantee, with itself or in favour of any other creditor(s) without intimating the Trust. Further the lending institution shall secure for the Trust or its appointed agency, through a stipulation in an agreement with the borrower or otherwise, the right to list the defaulted borrowers’ names and particulars on the Website of the Trust

7. Annual Guarantee Fee (AGF) a.

ough a stipulation in an agreement with the borrower or otherwise, the right to list the defaulted borrowers’ names and particulars on the Website of the Trust

7. Annual Guarantee Fee (AGF) a. AGF will be charged on the guaranteed amount for the first year and on the outstanding amount for the remaining tenure of the credit facilities as detailed below
   Slab Standard Rate (SR)* Fee Rate after Discount Fee Rate with Risk Premium (-10%) 15% 30% 50% 70% 0-10 lakh 0.37 0.33 0.43 0.48 0.56 0.63 Above 10-50 lakh 0.55 0.50 0.63 0.72 0.83 0.94 Above 50-1 crore 0.60 0.54 0.69 0.78 0.90 1.02 Above 1-2 crore 0.85 0.77 0.98 1.11 1.28 1.45 Above 2-5 crore 1.00 0.90 1.15 1.30 1.50 1.70 Above 5-8 crore 1.10 0.99 1.27 1.43 1.65 1.87 Above 8-10 1.20 1.08 1.38 1.56 1.80 2.04

crore *AGF will be charged on the guaranteed amount for the first year and on the outstanding amount for the remaining tenure of the credit facility. The standard rate is across all activity including trading activity.

b. CGTMSE had engaged the services of external agency to carry out the analysis of the portfolio of CGTMSE. The agency, inter alia, has also categorized the MLIs based on various critical factors such as NPA rate, claim rate, quick mortality ratio, net flows etc. Accordingly, depending on the degree of risk, MLI with better portfolio would be given the discount of 10% in standard rate whereas MLI with high risk associated would be charged maximum risk premium upto 70% of SR.

ding on the degree of risk, MLI with better portfolio would be given the discount of 10% in standard rate whereas MLI with high risk associated would be charged maximum risk premium upto 70% of SR. MLI shall be individually informed on the applicable risk premium/discount as the case maybe. The Report on Applicable Risk Premium to MLI is made available in CGTMSE system. c. MLIs newly registered/which do not have sufficient history of transactions under CGTMSE will be placed at 70% risk premium for a period of at least 1 year. d. The review of Risk classification of MLI would be an annual exercise or at such interval as decided by the Trust. The review of Risk classification of MLI would be carried out by external agency or internally as decided by the Trust. e. The fee would be charged on outstanding basis i.e. First fee (guarantee fee) would be charged on guarantee amount and subsequent fee (annual fee) would be charged on outstanding amount.
f. The total exposure of the MSE would be considered to arrive at the slab of the borrower and accordingly, applicable fee would be charged on the guarantee/outstanding amount g. The duration and process of calculation of annual guarantee fee shall remain same. h. The various scenarios/calculations for charging of fee at different level of fee rate and risk rate including additional relaxation is illustrated in Appendix-B. i. Charging of fee on Outstanding basis i. In case of working capital loans, AGF would be calculated on present / expected Outstanding as provided by MLI. ii.

ation is illustrated in Appendix-B. i. Charging of fee on Outstanding basis i. In case of working capital loans, AGF would be calculated on present / expected Outstanding as provided by MLI. ii. For cases covered under Hybrid Security Model, Guarantee fee will be charged on the guaranteed amount for the first year and on the outstanding amount after netting off collateral value and unsecured portion, if any, subsequently resulting in lower annual guarantee fee charged to MSEs.

iii. Online module for updating the outstanding amount in respect of eligible guaranteed loan accounts is made available between January 01- January 15 every year.

8. Payment of AGF a. Annual Guarantee fee (first time fee) shall be paid to the Trust by the institution availing of the guarantee within 30 days from the date of first disbursement of credit facility (not applicable for Working capital) or 30 days from the date of Demand Advice (CGDAN) of guarantee fee whichever is later or such date as specified by the Trust. b. The Annual Guarantee fee (subsequent to first time fee) at specified rate (as specified above) on pro-rata basis for the first and last year and in full for the intervening years would be generated by 2nd week of February every year. AGF so demanded would be paid by the MLIs on or before 30th March each year or any other specified date by CGTMSE, of every year. c. The Annual Guarantee Fee shall be demanded in respect of all live covered accounts excluding the accounts where claim has been lodged in the system. d.

specified date by CGTMSE, of every year. c. The Annual Guarantee Fee shall be demanded in respect of all live covered accounts excluding the accounts where claim has been lodged in the system. d. Provided further that in the event of non-payment of annual service / guarantee fee within the stipulated time or such extended time that may be agreed to by the Trust on such terms, liability of the Trust to guarantee such credit facility would lapse in respect of those credit facility against which the service charges / fee are due and not paid. e. Provided further that, the Trust may consider renewal of guarantee cover for such of the credit facility upon such terms and conditions as the Trust may decide. f. In the event of any error or discrepancy or shortfall being found in the computation of the amounts or in the calculation of the guarantee fee / annual service fee, such deficiency / shortfall shall be paid by the eligible lending institution to the Trust together with interest on such amount at a rate of four per cent over and above the Bank Rate, or as may be prescribed by the Trust from time to time. Any amount found to have been paid in excess would be refunded by the Trust. In the event of any representation made by the lending institution in this regard, the Trust shall take a decision based on the available information with it and the clarifications received from the lending institution, and its decision shall be final and binding on the lending institution. g.

take a decision based on the available information with it and the clarifications received from the lending institution, and its decision shall be final and binding on the lending institution. g. The amount equivalent to the annual guarantee fee and / or the service fee payable by the eligible lending institution may be recovered by it, at its discretion from the eligible borrower.

h. The annual guarantee fee and / or annual service fee once paid by the lending institution to the Trust is non-refundable except under certain circumstances like – i. Excess remittance, j. Remittance made more than once against the same credit application, k. Annual Guarantee fee & or annual service fee not due, l. Annual Guarantee fee paid in advance but application not approved for guarantee cover under the initiative, etc. m. In case of pre-closure / request for refund, refund of proportionate annual guarantee fee (GF/AGF/ASF) will be allowed only where closure is marked in CGTMSE system / refund request is within 3 months from the date of receipt of fee by CGTMSE. To claim refund in case of pre-closure, it is mandatory to mark closure of account in the system. Any pre- closure marked / refund request received after 3 months from the date of receipt of fee by CGTMSE would not be considered.

9. Revival of closed accounts If the guaranteed account gets closed due to non-payment of AGF, the guarantee under the initiative shall not be available and request for revival of accounts/ delayed payment will be considered subject to the following conditions: i.

due to non-payment of AGF, the guarantee under the initiative shall not be available and request for revival of accounts/ delayed payment will be considered subject to the following conditions: i. Request for revival of account will have to be submitted within next financial year. ii. Account should be standard and regular as on date of submission of request for revival and the Trust reserves the right to reject the claim if the account turns NPA within 180 days from the date of revival of account. iii. Any fee due by the MLI (current and previous FY) will be demanded along with penal interest (@ 4% over Bank Rate, per annum) and additional risk premium @15% of standard rate or at such rates specified by the Trust from time to time, for the period of delay.

10. Claims/Invocation of guarantee - NPA marking a. The Member Lending Institutions (MLIs) are required to inform the date on which the account was classified as NPA in a particular calendar quarter, by end of subsequent quarter.

• NPA marking a. The Member Lending Institutions (MLIs) are required to inform the date on which the account was classified as NPA in a particular calendar quarter, by end of subsequent quarter.

b. The lending institution may invoke the guarantee in respect of credit facility within a maximum period of 3 years from the NPA date or lock-in period whichever is later if the following conditions are satisfied: - i. The guarantee in respect of that credit facility was in force at the time of account turning NPA.

ii. The lock-in period of 18 months for guarantee (or 9 months for guarantee upto ₹10 lakh with tenure upto 36 months) from either the date of last disbursement of the loan to the borrower or the guarantee start date in respect of credit facility to the borrower, whichever is later, has lapsed.

iii. The amount due and payable to the lending institution in respect of the credit facility has not been paid and the dues have been classified by the lending institution as Non-Performing Assets. Provided that the lending institution shall not make or be entitled to make any claim on the Trust in respect of the said credit facility if the loss in respect of the said credit facility had occurred owing to actions / decisions taken contrary to or in contravention of the guidelines issued by the Trust.

iv. The credit facility has been recalled, and the recovery proceedings have been initiated under due process of law.

ken contrary to or in contravention of the guidelines issued by the Trust.

iv. The credit facility has been recalled, and the recovery proceedings have been initiated under due process of law. Mere issuance of recall notice under SARFAESI Act 2002 cannot be construed as initiation of legal proceedings for purpose of preferment of claim under CGS. MLIs are advised to take further action as contained in Section 13 (4) of the SARFAESI Act 2002 wherein a secured creditor can take recourse to any one or more of the recovery measures out of the four measures indicated therein before submitting claims for first instalment of guaranteed amount. In case the MLI is not in a position to take any of the action indicated in Section 13(4) of the aforesaid Act, they may initiate fresh recovery proceeding under any other applicable law and seek the claim for first instalment from the Trust. v. Initiation of legal proceedings as a pre-condition for invoking of guarantees shall be waived for credit facilities having aggregate outstanding up to ₹10,00,000/-. vi. The accounts classified by the Lending Institution as Fraud / Willful defaulter / Non- Co-operative borrower shall not be considered eligible for Claim Settlement.

standing up to ₹10,00,000/-. vi. The accounts classified by the Lending Institution as Fraud / Willful defaulter / Non- Co-operative borrower shall not be considered eligible for Claim Settlement.

vii. The account slipping into NPA within 90 days from the material date shall not be considered eligible for Claim Settlement.

viii. Claims of the respective MLI will be settled to the extent of 2 times of the fee including recovery remitted during the previous financial year. Any claim lodged / received exceeding 2 times of the total fee including recovery remitted by MLI will be suspended till such time the position is remedied i.e. payout is brought within the payout cap limit. ix. The claim should be preferred by the lending institution in such manner and within such time as may be specified by the Trust in this behalf. x. The Trust shall pay 75 per cent of the guaranteed amount on preferring of eligible claim by the lending institution, within 30 days, subject to the claim being otherwise found in order and complete in all respects. The Trust shall pay to the lending institution interest on the eligible claim amount at the prevailing Bank Rate for the period of delay beyond 30 days. The claim for balance 25 per cent of the guaranteed amount can be lodged after the completion of 3 years from the settlement of first claim or OTS (after the receipt of full and final OTS amount) whichever is earlier.

e 25 per cent of the guaranteed amount can be lodged after the completion of 3 years from the settlement of first claim or OTS (after the receipt of full and final OTS amount) whichever is earlier. On a claim being paid, the Trust shall be deemed to have been discharged from all its liabilities on account of the guarantee in force in respect of the borrower concerned. MLIs, however, should undertake to refund any amount received from the unit after payment of full guaranteed amount by CGTMSE. xi. In the event of default, the lending institution shall exercise its rights, if any, to take over the assets of the borrowers and the amount realized, if any, from the sale of such assets or otherwise shall first be credited in full by the lending institutions to the Trust before it claims the remaining 25 per cent of the guaranteed amount. xii. The lending institution shall be liable to refund the claim released by the Trust together with penal interest at the rate of 4% above the prevailing Bank Rate, if such a recall is made by the Trust in the event of serious deficiencies having existed in the matter of appraisal / renewal / follow-up / conduct of the credit facility or where lodgments of the claim was more than once or where there existed suppression of any material information on part of the lending institutions for the settlement of claims. The lending institution shall pay such penal interest, when demanded by the Trust, from the date of the initial release of the claim by the Trust to the date of refund of the claim.

nt of claims. The lending institution shall pay such penal interest, when demanded by the Trust, from the date of the initial release of the claim by the Trust to the date of refund of the claim.

xiii. MLIs can update, allocate and remit the recoveries/ OTS amount received post settlement of first instalment of claim in the CGTMSE portal. In the Recovery Module, MLIs can allocate the CGPANs to generate RP Number and initiate payment by generating Virtual Account Number for remitting recovery related payment to CGTMSE.
xiv. While online lodgment of first claim, MLIs have to submit the Declaration & Undertaking (D& U) electronically along with the checklist displayed in the system.
xv. The Guarantee Claim received directly from the branches or offices other than respective operating-offices of MLIs through hardcopy will not be entertained.

11. Claims/Invocation of guarantee - Settlement of second / final instalment a. Second / final instalment can be lodged after the completion of 3 years from the settlement of first claim or OTS (after the receipt of full and final OTS amount) whichever is earlier. b. Claim settlement process shall be in two instalments i.e. 75% of eligibility amount as first instalment & balance 25% as second instalment. For legal waiver accounts, second instalment of claim -would be settled after three years from the date of settlement of 1st claim or OTS whichever is earlier.

12. Subrogation of rights and recoveries on account of claims paid a.

stalment of claim -would be settled after three years from the date of settlement of 1st claim or OTS whichever is earlier.

12. Subrogation of rights and recoveries on account of claims paid a. The lending institution shall furnish to the Trust, the details of its efforts for recovery, realizations and such other information as may be demanded or required from time to time. The lending institution will hold lien on assets created out of the credit facility extended to the borrower, on its own behalf and on behalf of the Trust. The Trust shall not exercise any subrogation rights and that the responsibility of the recovery of dues including takeover of assets, sale of assets, etc., shall rest with the lending institution. b. In the event of a borrower owing several distinct and separate debts to the lending institution and making payments towards any one or more of the same, after the account turning into NPA, whether the account towards which the payment is made is covered by the guarantee of the Trust or not, such payments shall, for the purpose of this clause, be deemed to have been appropriated on proportionate basis by the lending institution based on total outstanding amount as on the date of NPA/recovery, to the debt covered by the guarantee and in respect of which a claim has been preferred and paid, irrespective of the manner of appropriation indicated by such borrower or manner in

NPA/recovery, to the debt covered by the guarantee and in respect of which a claim has been preferred and paid, irrespective of the manner of appropriation indicated by such borrower or manner in

which such payments are actually appropriated. The same will be applicable even for OTS settlement of such accounts. c. Every amount recovered and due to be paid to the Trust shall be paid by the lending institution on pro-rata basis. In case where legal action has been initiated, legal expense (which includes only court fees and advocate fees) will be netted off from total recovered amount and then, amount on pro-rata basis has to be returned to the Trust. d. However, if an account is settled under OTS, and there are other loan accounts sanctioned by MLI but which are not covered under CGTMSE for the same borrower, then the MLI shall remit the OTS amount on the proportionate basis based on total outstanding amount as on OTS date. e. MLIs are required to provide a certificate from their Statutory Auditors in respect of remittance of recoveries made, post settlement of claims. MLIs can obtain the recovery certificate duly authenticated by their Head of Audit Department / Zonal/Regional Offices confirming remittance of entire recoveries netting off legal expenses, if any, and including refund of 1st claim, if any, to CGTMSE during the FY as per the format attached as Annexure V.

Offices confirming remittance of entire recoveries netting off legal expenses, if any, and including refund of 1st claim, if any, to CGTMSE during the FY as per the format attached as Annexure V. Head Office of the respective MLI may consolidate the information so received from their MLIDs/Regional/Zonal/Circle Offices and submit the final consolidated certificate to CGTMSE duly signed by an authorized official not below the rank of General Manager. Such certificate for a particular FY must be submitted by MLIs by September 30th of the succeeding year.

13. Miscellaneous a. Appropriation of amount received from the lending institutions i. The amount received from the lending institutions shall be appropriated in the order in which the service fee / annual guarantee fee, penal interest and other charges have fallen due.
    ii. If the service fee / annual guarantee fee and the penal interest have fallen due on the same date, then the appropriation shall be made first towards service fee / annual guarantee fee and then towards the penal interest and finally towards any other charges payable in respect of the eligible credit facility.

b. Appropriation of amount realized by the lending institution in respect of a credit facility after the guarantee has been invoked.

charges payable in respect of the eligible credit facility.

b. Appropriation of amount realized by the lending institution in respect of a credit facility after the guarantee has been invoked.

i. Where subsequent to the Trust having released a sum to the lending institution towards the amount in default in accordance with the provisions contained in the Section 10 of this initiative, the lending institution recovers money subsequent to the recovery proceedings initiated by it, the same shall be deposited by the lending institution with the Trust, after adjusting towards the legal cost incurred by it for recovery of the amount.
ii. The Trust shall appropriate the same first towards the pending annual service fee / annual guarantee fee, penal interest, and other charges due to the Trust, if any, in respect of the credit facility towards which the amount has been recovered by the lending institution, and the balance, if any, shall be appropriated in such a manner so that losses on account of deficit in recovery of the credit facility between the Trust and the lending institution are in same proportion in which guarantee has been extended.

c. Trust's liability to be terminated in certain cases i.

overy of the credit facility between the Trust and the lending institution are in same proportion in which guarantee has been extended.

c. Trust's liability to be terminated in certain cases i. If the liabilities of a borrower to the lending institution on account of any eligible credit facility guaranteed under this Initiative are transferred or assigned to any other borrower and if the conditions as to the eligibility of the borrower and the amount of the facility and any other terms and conditions, if any, subject to which the credit facility can be guaranteed under the Initiative are not satisfied after the said transfer or assignment, the guarantee in respect of the credit facility shall be deemed to be terminated as from the date of the said transfer or assignment.

ii. If a borrower becomes ineligible for being granted any credit facilities under the Initiative, by reason of cessation of his activity or his undertaking ceasing to come within the definition of a MSE unit, the liability of the Trust in respect of any credit facilities granted to him by a lending institution under the Initiative shall be limited to the liability of the borrower to the lending institution as on the date on which the borrower becomes so ineligible, subject, however, to the limits on the liability of the Trust fixed under this Initiative.

ty of the borrower to the lending institution as on the date on which the borrower becomes so ineligible, subject, however, to the limits on the liability of the Trust fixed under this Initiative. However, notwithstanding the death or retirement of a partner where the borrower is a partnership firm or the death of one of the joint borrowers, if the lending institution is entitled to continue the credit facilities to the surviving partner or partners or the surviving borrower or borrowers, as the case may be and if the credit facilities have not already become non-performing asset, the guarantee in respect of such credit facilities shall not to be deemed to be terminated as provided in this paragraph.

d. Returns and Inspections i. The lending institution shall submit such statements and furnish such information as the Trust may require in connection with any credit facility under this Initiative. ii. The lending institution shall also furnish to the Trust all such documents, receipts, certificates and other writings as the latter may require and shall be deemed to have affirmed that the contents of such documents, receipts, certificates and other writings are true, provided that no claim shall be rejected and no liability shall attach to the lending institution or any officer thereof for anything done in good faith. iii.

ificates and other writings are true, provided that no claim shall be rejected and no liability shall attach to the lending institution or any officer thereof for anything done in good faith. iii. The Trust shall, insofar as it may be necessary for the purposes of the Initiative, have the right to inspect or call for copies of the books of account and other records (including any book of instructions or manual or circulars covering general instructions regarding conduct of advances) of the lending institution, and of any borrower from the lending institution. Such inspection may be carried out either through the officers of the Trust or of SIDBI (in case of Institutions other than SIDBI) or any other person appointed by the Trust for the purpose of inspection. Every officer or other employee of the lending institution or the borrower, who is in a position to do so, shall make available to the officers of the Trust or SIDBI or the person appointed for the inspection as the case may be, the books of account and other records and information which are in his possession.

e. Conditions imposed under the Initiative to be binding on the lending institution i. Any guarantee given by the Trust shall be governed by the provisions of the Initiative as if the same had been written in the documents evidencing such guarantee. ii.

n the lending institution i. Any guarantee given by the Trust shall be governed by the provisions of the Initiative as if the same had been written in the documents evidencing such guarantee. ii. The lending institution shall as far as possible ensure that the conditions of any contract relating to an account guaranteed under the Initiative are not in conflict with the provisions of the Initiative but notwithstanding any provision in any other document or contract, the lending institution shall in relation to the Trust be bound by the conditions imposed under the Initiative.

f. Modifications and exemptions i. The Trust reserves to itself the right to modify, cancel or replace the initiative so, however, that the rights or obligations arising out of, or accruing under a guarantee issued under the Initiative up to the date on which such modification, cancellation or replacement comes into effect, shall not be affected.

ii. Notwithstanding anything contained herein, the Trust shall have a right to alter the terms and conditions of the Initiative in regard to an account in respect of which guarantee has not been issued as on the date of such alteration. iii. In the event of the Initiative being cancelled, no claim shall lie against the Trust in respect of facilities covered by the Initiative, unless the provisions contained in Clause (i) and (ii) of Section 10 of the Initiative are complied with by the lending institution prior to the date on which the cancellation comes into force.

g.

ess the provisions contained in Clause (i) and (ii) of Section 10 of the Initiative are complied with by the lending institution prior to the date on which the cancellation comes into force.

g. Interpretation If any question arises in regard to the interpretation of any of the provisions of the Initiative or of any directions or instructions or clarifications given in connection therewith, the decision of the Trust shall be final.

h. Supplementary and general provisions In respect of any matter not specifically provided for in this Initiative, the Trust may make such supplementary or additional provisions or issue such instructions or clarifications as may be necessary for the purpose of the Initiative.

ANNEXURE-II to the TRADE NOTICE List of Tariff Lines Eligible for Collateral Support for Export Credit Positive List of 4139 tariff lines at HS Six-digit Level Sl No HS Six- digit HS Description 1 030111 Fish; live, ornamental, freshwater 2 030119 Fish; live, ornamental, other than freshwater 3 030192 Fish; live, eels (Anguilla spp.) 4 030193 Fish; live, carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 5 030194 Fish; live, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 6 030195 Fish; live, southern bluefin tunas (Thunnus maccoyii) 7 030199 Fish; live, n.e.c.

eus) 5 030194 Fish; live, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 6 030195 Fish; live, southern bluefin tunas (Thunnus maccoyii) 7 030199 Fish; live, n.e.c. in heading 0301 8 030211 Fish; fresh or chilled, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), excluding fillets, livers, roes, and other fish meat of heading 0304 9 030213 Fish; fresh or chilled, Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), not fillets, livers, roes, other fish meat of heading 0304 10 030219 Fish; fresh or chilled, salmonidae, n.e.c. in item no. 0302.1, excluding fillets, livers, roes, and other fish meat of heading 0304 11 030223 Fish; fresh or chilled, sole (Solea spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 12 030229 Fish; fresh or chilled, flat fish, n.e.c. in item no.

g 0304 11 030223 Fish; fresh or chilled, sole (Solea spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 12 030229 Fish; fresh or chilled, flat fish, n.e.c. in item no. 0302.2, excluding fillets, livers, roes, and other fish meat of heading 0304 13 030231 Fish; fresh or chilled, albacore or longfinned tunas (Thunnus alalunga), excluding fillets, livers, roes, and other fish meat of heading 0304 14 030232 Fish; fresh or chilled, yelLowfin tunas (Thunnus albacares), excluding fillets, livers, roes, and other fish meat of heading 0304 15 030233 Fish; fresh or chilled, skipjack or stripe-bellied bonito, excluding fillets, livers, roes, and other fish meat of heading 0304 16 030234 Fish; fresh or chilled, bigeye tunas (Thunnus obesus), excluding fillets,

17 030235 Fish; fresh or chilled, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis), excluding fillets, livers, roes, and other fish meat of heading 0304 18 030236 Fish; fresh or chilled, southern bluefin tunas (Thunnus maccoyii), excluding fillets, livers, roes, and other fish meat of heading 0304 19 030239 Fish; fresh or chilled, tuna, n.e.c. in item no.

Fish; fresh or chilled, southern bluefin tunas (Thunnus maccoyii), excluding fillets, livers, roes, and other fish meat of heading 0304 19 030239 Fish; fresh or chilled, tuna, n.e.c. in item no. 0302.3, excluding fillets, 20 030242 Fish; fresh or chilled, anchovies (Engraulis spp.), excluding fillets, 21 030243 Fish; fresh or chilled, sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), excluding fillets, livers, roes, and other fish meat of heading 0304 22 030244 Fish; fresh or chilled, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), excluding fillets, livers, roes, and other fish meat of heading 0304 23 030245 Fish; fresh or chilled, jack and horse mackerel (Trachurus spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 24 030246 Fish; fresh or chilled, cobia (Rachycentron canadum), excluding fillets, 25 030247 Fish; fresh or chilled, swordfish (Xiphias gladius), excluding fillets, 26 030249 Fish; fresh or chilled, n.e.c. in item no. 0302.4, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 27 030251 Fish; fresh or chilled, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding fillets, livers, roes, and other fish meat of heading 0304 28 030254 Fish; fresh or chilled, hake (Merluccius spp., Urophycis spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 29 030259 Fish; fresh or chilled, n.e.c. in item no.

030254 Fish; fresh or chilled, hake (Merluccius spp., Urophycis spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 29 030259 Fish; fresh or chilled, n.e.c. in item no. 0302.5, excluding fillets, livers, roes, and other fish meat of heading 0304 30 030271 Fish; fresh or chilled, tilapias (Oreochromis spp.), excluding fillets, 31 030272 Fish; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 32 030273 Fish; fresh or chilled, carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), excluding fillets, livers, roes, and other fish meat of heading 0304 33 030274 Fish; fresh or chilled, eels (Anguilla spp.), excluding fillets, livers, roes,

34 030279 Fish; fresh or chilled, Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 35 030281 Fish; fresh or chilled, dogfish and other sharks, excluding fillets, livers, 36 030282 Fish; fresh or chilled, rays and skates (Rajidae), excluding fillets, livers, 37 030283 Fish; fresh or chilled, toothfish (Dissostichus spp.), excluding fillets, 38 030284 Fish; fresh or chilled, seabass (Dicentrarchus spp.), excluding fillets, 39 030285 Fish; fresh or chilled, seabream (Sparidae), excluding fillets, livers, 40 030289 Fish; fresh or chilled, n.e.c.

sh; fresh or chilled, seabass (Dicentrarchus spp.), excluding fillets, 39 030285 Fish; fresh or chilled, seabream (Sparidae), excluding fillets, livers, 40 030289 Fish; fresh or chilled, n.e.c. in heading 0302, excluding fillets, livers, 41 030291 Fish; fresh or chilled, livers, roes and milt 42 030312 Fish; frozen, Pacific salmon (Oncorhynchus gorbuscha/keta/tschawytscha/ kisutch/masou/rhodurus) other than sockeye salmon (Oncorhynchus nerka), excluding fillets, livers, roes, 43 030313 Fish; frozen, Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), excluding fillets, livers, roes, and other fish meat of heading 0304 44 030314 Fish; frozen, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), excluding fillets, livers, roes, 45 030319 Fish; frozen, salmonidae, n.e.c. in item no. 0303.1, excluding fillets, 46 030323 Fish; frozen, tilapias (Oreochromis spp.), excluding fillets, livers, roes, 47 030324 Fish; frozen, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 48 030325 Fish; frozen, carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), excluding fillets, livers, roes, and other fish meat of heading 0304 49 030326 Fish; frozen, eels (Anguilla spp.), excluding fillets, livers, roes, and other fish meat of heading 0304

piceus), excluding fillets, livers, roes, and other fish meat of heading 0304 49 030326 Fish; frozen, eels (Anguilla spp.), excluding fillets, livers, roes, and other fish meat of heading 0304

50 030329 Fish; frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 51 030332 Fish; frozen, plaice (Pleuronectes platessa), excluding fillets, livers, 52 030333 Fish; frozen, sole (Solea spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 53 030339 Fish; frozen, flat fish, n.e.c. in item no. 0303.3, excluding fillets, livers, 54 030341 Fish; frozen, albacore or longfinned tunas (Thunnus alalunga), excluding fillets, livers, roes, and other fish meat of heading 0304 55 030342 Fish; frozen, yelLowfin tunas (Thunnus albacares), excluding fillets, 56 030343 Fish; frozen, skipjack or stripe-bellied bonito, excluding fillets, livers, 57 030344 Fish; frozen, bigeye tunas (Thunnus obesus), excluding fillets, livers, 58 030345 Fish; frozen, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis), excluding fillets, livers, roes, and other fish meat of heading 0304 59 030349 Fish; frozen, tuna, n.e.c. in item no.

n, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis), excluding fillets, livers, roes, and other fish meat of heading 0304 59 030349 Fish; frozen, tuna, n.e.c. in item no. 0303.4, excluding fillets, livers, 60 030353 Fish; frozen, sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), excluding fillets, 61 030354 Fish; frozen, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), excluding fillets, livers, roes, and other fish meat of heading 0304 62 030355 Fish; frozen, jack and horse mackerel (Trachurus spp.), excluding fillets, livers, roes, and other fish meat of heading 0304 63 030356 Fish; frozen, cobia (Rachycentron canadum), excluding fillets, livers, 64 030357 Fish; frozen, swordfish (Xiphias gladius), excluding fillets, livers, roes, 65 030359 Fish; frozen, n.e.c. in item no. 0303.5, excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 66 030363 Fish; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding fillets, livers, roes, and other fish meat of heading 0304 67 030365 Fish; frozen, coalfish (Pollachius virens), excluding fillets, livers, roes,

a, Gadus ogac, Gadus macrocephalus), excluding fillets, livers, roes, and other fish meat of heading 0304 67 030365 Fish; frozen, coalfish (Pollachius virens), excluding fillets, livers, roes,

68 030366 Fish; frozen, hake (Merluccius spp., Urophycis spp.), excluding fillets, 69 030369 Fish; frozen, of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, Muraenolepididae, other than cod, haddock, coalfish, hake, Alaska pollack, blue whitings, excluding fillets, livers, roes, other fish meat of 0304 70 030381 Fish; frozen, dogfish and other sharks, excluding fillets, livers, roes, 71 030382 Fish; frozen, rays and skates (Rajidae), excluding fillets, livers, roes, 72 030383 Fish; frozen, toothfish (Dissostichus spp.), excluding fillets, livers, roes, 73 030384 Fish; frozen, seabass (Dicentrarchus spp.), excluding fillets, livers, 74 030389 Fish; frozen, n.e.c. in heading 0303, excluding fillets, livers, roes, and other fish meat of heading 0304 75 030391 Fish; frozen, livers, roes and milt 76 030399 Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal 77 030431 Fish fillets; fresh or chilled, tilapias (Oreochromis spp.) 78 030432 Fish fillets; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 79 030433 Fish fillets; fresh or chilled, Nile perch (Lates niloticus) 80 030439 Fish fillets;

h fillets; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 79 030433 Fish fillets; fresh or chilled, Nile perch (Lates niloticus) 80 030439 Fish fillets; fresh or chilled, carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), and snakeheads (Channa spp.) 81 030441 Fish fillets; fresh or chilled, salmon, Pacific (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic (Salmo salar), Danube (Hucho hucho) 82 030445 Fish fillets; fresh or chilled, swordfish (Xiphias gladius) 83 030447 Fish fillets; fresh or chilled, dogfish and other sharks 84 030448 Fish fillets; fresh or chilled, rays and skates (Rajidae) 85 030449 Fish fillets; fresh or chilled, other than fish of heading 0304.4 86 030451 Fish meat, excluding fillets, whether or not minced; fresh or chilled, tilapias, catfish, carp, eels, Nile perch, and snakeheads 87 030454 Fish meat, excluding fillets, whether or not minced; fresh or chilled, swordfish (Xiphias gladius)

minced; fresh or chilled, tilapias, catfish, carp, eels, Nile perch, and snakeheads 87 030454 Fish meat, excluding fillets, whether or not minced; fresh or chilled, swordfish (Xiphias gladius)

88 030456 Fish meat; excluding fillets, whether or not minced; fresh or chilled, dogfish and other sharks 89 030457 Fish meat; excluding fillets, whether or not minced; fresh or chilled, rays and skates (Rajidae) 90 030459 Fish meat; excluding fillets, whether or not minced; fresh or chilled, of fish n.e.c. in item no. 0304.5 91 030461 Fish fillets; frozen, tilapias (Oreochromis spp.) 92 030462 Fish fillets; frozen, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 93 030463 Fish fillets; frozen, Nile Perch (Lates niloticus) 94 030469 Fish fillets; frozen, carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), and snakeheads (Channa spp.) 95 030471 Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 96 030474 Fish fillets; frozen, hake (Merluccius spp., Urophycis spp.) 97 030479 Fish fillets; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollack 98 030482 Fish fillets;

regmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollack 98 030482 Fish fillets; frozen, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 99 030483 Fish fillets; frozen, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 100 030484 Fish fillets; frozen, swordfish (Xiphias gladius) 101 030485 Fish fillets; frozen, toothfish (Dissostichus spp.) 102 030487 Fish fillets; frozen, tunas (of the genus Thunnus), skipjack or stripe- bellied bonito (Euthynnus (Katsuwonus) pelamis) 103 030488 Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae) 104 030489 Fish fillets; frozen, of fish n.e.c. in heading 0304.8 105 030491 Fish meat, excluding fillets, whether or not minced; frozen, swordfish (Xiphias gladius) 106 030493 Fish meat, excluding fillets, whether or not minced; frozen, tilapias, catfish, carp, eels, Nile perch, and snakeheads 107 030495 Fish meat, excluding fillets, whether or not minced; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theraga chalcogramma)

ot minced; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theraga chalcogramma)

108 030497 Fish meat, excluding fillets, whether or not minced; frozen, rays and skates (Rajidae) 109 030499 Fish meat, excluding fillets, whether or not minced; frozen, n.e.c. in item no. 0304.9 110 030520 Fish; livers and roes, dried, salted or in brine, smoked, whether or not cooked before or during the smoking process 111 030531 Fish fillets; dried, salted or in brine, but not smoked, tilapias, catfish, carp, eels, Nile perch, and snakeheads 112 030539 Fish fillets; dried, salted or in brine, but not smoked, n.e.c. in item no. 0305.3 113 030542 Fish; smoked, whether or not cooked before or during smoking, herrings (Clupea harengus, Clupea pallasii), includes fillets, but excludes edible fish offal 114 030544 Fish; smoked, whether or not cooked before or during smoking, tilapias, catfish, carp, eels, Nile perch, and snakeheads, includes fillets, but excludes edible fish offal 115 030549 Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no.

ias, catfish, carp, eels, Nile perch, and snakeheads, includes fillets, but excludes edible fish offal 115 030549 Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal 116 030551 Fish; dried, whether or not salted but not smoked, other than edible fish offal, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 117 030552 Fish; dried, whether or not salted but not smoked, tilapias, catfish, carp, eels, Nile perch, and snakeheads 118 030554 Dried herrings, anchovies, sardines, sardinella, brisling or sprats, mackerel (incl Indian, jack, or horse), seerfishes, jacks, crevalles, cobia, silver pomfrets, Pacific saury, scads, capelin, swordfish, Kawakawa, bonitos, marlins, sailfishes, spearfish 119 030559 Fish; dried, whether or not salted but not smoked, other than edible fish offal, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 120 030563 Fish; salted or in brine, not dried or smoked, other than edible fish offal, anchovies (Engrails spp.) 121 030564 Fish; salted or in brine, not dried or smoked, other than edible fish offal, tilapias, catfish, carp, eels, Nile perch, and snakeheads 122 030569 Fish; salted or in brine, not dried or smoked, other than edible fish offal, n.e.c. in item no. 0305.6 123 030572 Fish; edible offal, fish heads, tails and maws 124 030579 Fish; edible offal, other than shark fins, fish heads, tails and maws

er than edible fish offal, n.e.c. in item no. 0305.6 123 030572 Fish; edible offal, fish heads, tails and maws 124 030579 Fish; edible offal, other than shark fins, fish heads, tails and maws

125 030611 Crustaceans; frozen, rock lobsters and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.), in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 126 030612 Crustaceans; frozen, lobsters (Homarus spp.), in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 127 030614 Crustaceans; frozen, crabs, in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 128 030615 Crustaceans; frozen, Norway lobsters (Nephrops norvegicus), in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 129 030616 Crustaceans; frozen, cold-water shrimps and prawns (Pandalus spp., Crangon crangon), in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 130 030617 Crustaceans; frozen, shrimps and prawns, excluding cold-water varieties, in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 131 030619 Crustaceans; frozen, n.e.c. in item no.

ding cold-water varieties, in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 131 030619 Crustaceans; frozen, n.e.c. in item no. 0306.1, in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water; including edible flours, meals, and pellets of crustaceans 132 030631 Crustaceans; live, fresh or chilled, rock lobsters and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.), in shell or not 133 030632 Crustaceans; live, fresh or chilled, lobsters (Homarus spp.), whether in shell or not 134 030633 Crustaceans; live, fresh or chilled, crabs, whether in shell or not 135 030634 Crustaceans; live, fresh or chilled, Norway lobsters (Nephrops norvegicus), in shell or not 136 030635 Crustaceans; live, fresh or chilled, cold-water shrimps and prawns (Pandalus spp., Crangon crangon), in shell or not 137 030636 Crustaceans; live, fresh or chilled, shrimps and prawns excluding cold- water varieties, in shell or not 138 030639 Crustaceans; live, fresh or chilled, n.e.c. in item no. 0306.3, in shell or not 139 030691 Crustaceans; rock lobsters and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.), smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking

0691 Crustaceans; rock lobsters and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.), smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking

140 030692 Crustaceans; lobsters (Homarus spp.), smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking 141 030693 Crustaceans; crabs, smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking 142 030694 Crustaceans; Norway lobsters (Nephrops norvegicus), smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking 143 030695 Crustaceans; shrimps and prawns, smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking 144 030699 Crustaceans; smoked, whole, cooked or not, n.e.c. in item no. 0306.9, in shell or not 145 030711 Molluscs; oysters, whether in shell or not, live, fresh or chilled 146 030712 Molluscs; oysters, whether in shell or not, frozen 147 030719 Molluscs; oysters, whether in shell or not, frozen, dried, salted or in brine, smoked, cooked or not before or during the smoking process 148 030722 Molluscs; scallops and other molluscs of the family Pectinidae, whether in shell or not, frozen 149 030729 Molluscs; scallops, whether in shell or not, including queen scallops of the genera Pecten, Chlamys or Placopecten, frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 150 030731 Molluscs;

or not, including queen scallops of the genera Pecten, Chlamys or Placopecten, frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 150 030731 Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, live, fresh or chilled 151 030732 Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, frozen 152 030739 Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 153 030742 Molluscs; cuttle fish and squid, whether in shell or not, live, fresh or chilled 154 030743 Molluscs; cuttle fish and squid, whether in shell or not, frozen 155 030749 Molluscs; cuttle fish and squid, whether in shell or not, frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 156 030751 Molluscs; octopus (Octopus spp.), live, fresh or chilled 157 030752 Molluscs; octopus (Octopus spp.), frozen 158 030759 Molluscs; octopus (Octopus spp.), frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process

157 030752 Molluscs; octopus (Octopus spp.), frozen 158 030759 Molluscs; octopus (Octopus spp.), frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process

159 030760 Molluscs; snails, other than sea snails, whether in shell or not, live, fresh, chilled, frozen, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 160 030779 Molluscs; clams, cockles, ark shells (Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae), whether in shell or not, other than live, fresh or chilled 161 030781 Molluscs; abalone (Haliotis spp.), whether in shell or not, live, fresh or chilled 162 030783 Molluscs; abalone (Haliotis spp.), whether in shell or not, frozen 163 030784 Molluscs; stromboid conchs (Strombus spp.), whether in shell or not, frozen 164 030787 Molluscs; abalone (Haliotis spp.), whether in shell or not, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 165 030788 Molluscs; stromboid conchs (Strombus spp.), whether in shell or not, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 166 030791 Molluscs; n.e.c. in heading 0307, whether in shell or not, live, fresh or chilled, includes flours, meals, and pellets of molluscs, fit for human consumption 167 030792 Molluscs; n.e.c. in heading 0307, whether in shell or not, frozen 168 030799 Molluscs; n.e.c.

or chilled, includes flours, meals, and pellets of molluscs, fit for human consumption 167 030792 Molluscs; n.e.c. in heading 0307, whether in shell or not, frozen 168 030799 Molluscs; n.e.c. in heading 0307, whether in shell or not, other than live, fresh or chilled, includes flours, meals, and pellets of molluscs, fit for human consumption 169 030811 Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothurioidea), live, fresh or chilled 170 030819 Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothurioidea), frozen, dried, salted or in brine, smoked, whether or not cooked before or during the smoking process 171 030822 Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus), frozen 172 030829 Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus), frozen, dried, salted or in brine, smoked, whether or not cooked before or during smoking process 173 030830 Aquatic invertebrates; jellyfish (Rhopilema spp.), live, fresh, chilled, frozen, dried, salted or in brine, smoked, whether or not cooked before or during smoking

ing smoking process 173 030830 Aquatic invertebrates; jellyfish (Rhopilema spp.), live, fresh, chilled, frozen, dried, salted or in brine, smoked, whether or not cooked before or during smoking

174 030890 Aquatic invertebrates; other than crustaceans, molluscs, sea urchins, sea cucumbers and jellyfish, live, fresh, chilled, frozen, dried, salted or in brine, smoked, cooked or not before or during smoking, includes edible flours, meals, and pellets 175 030910 Flours, meals and pellets of fish, fit for human consumption 176 030990 Flours, meals and pellets of crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 177 040110 Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1% 178 040120 Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1% but not exceeding 6% 179 040140 Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6% but not exceeding 10% 180 040150 Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 10% 181 040210 Dairy produce; milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content not exceeding 1.5% (by weight) 182 040221 Dairy produce;

and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content not exceeding 1.5% (by weight) 182 040221 Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content exceeding 1.5% (by weight) 183 040229 Dairy produce; milk and cream, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content exceeding 1.5% (by weight) 184 040291 Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms 185 040299 Dairy produce; milk and cream, containing added sugar or other sweetening matter, other than in powder, granules or other solid forms 186 040320 Dairy produce; yoghurt, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 187 040390 Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit or cocoa (excluding yoghurt)

produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit or cocoa (excluding yoghurt)

188 040410 Dairy produce; whey, whether or not concentrated or containing added sugar or other sweetening matter 189 040490 Dairy produce; natural milk constituents (excluding whey), whether or not containing added sugar or other sweetening matter, n.e.c. in chapter 04 190 040510 Dairy produce; derived from milk, butter 191 040520 Dairy produce; dairy spreads 192 040590 Dairy produce; fats and oils derived from milk (other than butter or dairy spreads) 193 040610 Dairy produce; fresh cheese (including whey cheese), not fermented, and curd 194 040620 Dairy produce; cheese of all kinds, grated or powdered 195 040630 Dairy produce; cheese, processed (not grated or powdered) 196 040640 Dairy produce; cheese, blue-veined and other cheese containing veins produced by Penicillium roqueforti (not grated, powdered or processed) 197 040690 Dairy produce; cheese (not grated, powdered or processed), n.e.c. in heading no.

other cheese containing veins produced by Penicillium roqueforti (not grated, powdered or processed) 197 040690 Dairy produce; cheese (not grated, powdered or processed), n.e.c. in heading no. 0406 198 040711 Birds' eggs, in shell; fresh, fertilised eggs for incubation, of fowls of the species Gallus domesticus (domestic hens) 199 040719 Birds' eggs, in shell; fresh, fertilised eggs for incubation, other than fowls of the species Gallus domesticus (domestic hens) 200 040721 Birds' eggs, in shell; fresh, not for incubation, of fowls of the species Gallus domesticus (domestic hens) 201 040729 Birds' eggs, in shell; fresh, not for incubation, other than fowls of the species Gallus domesticus (domestic hens) 202 040790 Birds' eggs, in shell; preserved or cooked 203 040811 Eggs; birds' eggs, yolks, dried, whether or not containing added sugar or other sweetening matter 204 040819 Eggs; birds' eggs, yolks, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 205 040891 Eggs; birds' eggs (not in shell, excluding yolks only), dried, whether or not containing added sugar or other sweetening matter 206 040899 Eggs; birds' eggs (not in shell, excluding yolks only), fresh, cooked by steaming or boiling in water, moulded, frozen, otherwise preserved, whether or not containing added sugar or other sweetening matter 207 040900 Honey; natural 208 041010 Animal products; insects

aming or boiling in water, moulded, frozen, otherwise preserved, whether or not containing added sugar or other sweetening matter 207 040900 Honey; natural 208 041010 Animal products; insects

209 041090 Animal products; edible products of animal origin, not elsewhere specified or included, other than insects 210 050400 Animal products; guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 211 050510 Animal products; feathers and down used for stuffing, not further worked than cleaned, disinfected or treated for preservation 212 050610 Animal products; ossein and bones treated with acid 213 051000 Animal products; ambergris, castoreum, civet, musk, cantharides, bile (dried or not) glands and other animal products, for pharmaceutical purposes, fresh, chilled, frozen or otherwise provisionally preserved 214 051191 Animal products; of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 03, unfit for human consumption 215 051199 Animal products; n.e.c. in chapter 5 216 060110 Plants, live; bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 217 060120 Plants, live; bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in fLower, chicory plants and roots other than of heading no.

orms, crowns and rhizomes, dormant 217 060120 Plants, live; bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in fLower, chicory plants and roots other than of heading no. 1212 218 060210 Plants, live; unrooted cuttings and slips 219 060220 Plants, live; edible fruit or nut trees, shrubs and bushes, grafted or not 220 060230 Plants, live; rhododendrons and azaleas, grafted or not 221 060240 Plants, live; roses, grafted or not 222 060290 Plants, live; n.e.c. in heading no. 0602 223 060311 FLowers, cut; roses, fLowers and buds of a kind suitable for bouquets or ornamental purposes, fresh 224 060312 FLowers, cut; carnations, fLowers and buds of a kind suitable for bouquets or ornamental purposes, fresh 225 060313 FLowers, cut; orchids, fLowers and buds of a kind suitable for bouquets or ornamental purposes, fresh 226 060314 FLowers, cut; chrysanthemums, fLowers and buds of a kind suitable for bouquets or ornamental purposes, fresh 227 060315 FLowers, cut; lilies (Lilium spp.), fLowers and fLower buds of a kind suitable for bouquets or ornamental purposes, fresh 228 060319 FLowers, cut; fLowers and buds of a kind suitable for bouquets or ornamental purposes, fresh, other than roses, carnations, orchids, chrysanthemums or lillies

amental purposes, fresh 228 060319 FLowers, cut; fLowers and buds of a kind suitable for bouquets or ornamental purposes, fresh, other than roses, carnations, orchids, chrysanthemums or lillies

229 060390 FLowers, cut; fLowers and fLower buds of a kind suitable for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 230 060420 Foliage, branches and other parts of plants, without fLowers or fLower buds, and grasses, mosses and lichens; suitable for bouquets or for ornamental purposes, fresh 231 060490 Foliage, branches and other parts of plants, without fLowers or fLower buds, and grasses, mosses and lichens; suitable for bouquets or for ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 232 070110 Vegetables; seed potatoes, fresh or chilled 233 070190 Vegetables; potatoes (other than seed), fresh or chilled 234 070200 Vegetables; tomatoes, fresh or chilled 235 070310 Vegetables, alliaceous; onions and shallots, fresh or chilled 236 070320 Vegetables, alliaceous; garlic, fresh or chilled 237 070390 Vegetables, alliaceous; leeks and other kinds n.e.c. in heading no. 0703, fresh or chilled 238 070410 Vegetables, brassica; caulifLowers and headed broccoli, fresh or chilled 239 070420 Vegetables, brassica; brussel sprouts, fresh or chilled 240 070490 Vegetables, brassica; edible, n.e.c. in heading no.

, brassica; caulifLowers and headed broccoli, fresh or chilled 239 070420 Vegetables, brassica; brussel sprouts, fresh or chilled 240 070490 Vegetables, brassica; edible, n.e.c. in heading no. 0704, fresh or chilled 241 070511 Vegetables; cabbage (head) lettuce (lactuca sativa), fresh or chilled 242 070519 Vegetables; lettuce (lactuca sativa), (other than cabbage lettuce), fresh or chilled 243 070521 Vegetables; witloff chicory (cichorium intybus var. foliosum), fresh or chilled 244 070610 Vegetables, root; carrots and turnips, fresh or chilled 245 070690 Vegetables, root; salad beetroot, salsify, celeric, radishes and similar edible roots, fresh or chilled 246 070700 Vegetables; cucumbers and gherkins, fresh or chilled 247 070810 Vegetables, leguminous; peas (pisum sativum), shelled or unshelled, fresh or chilled 248 070820 Vegetables, leguminous; beans (vigna spp., phaseolus spp.), shelled or unshelled, fresh or chilled 249 070890 Vegetables, leguminous; (other than peas and beans), shelled or unshelled, fresh or chilled 250 070920 Vegetables; asparagus, fresh or chilled 251 070930 Vegetables; aubergines, (e.g. plants), fresh or chilled 252 070940 Vegetables; celery (other than celeriac), fresh or chilled 253 070951 Vegetables; mushrooms of the genus Agaricus, fresh or chilled

bles; aubergines, (e.g. plants), fresh or chilled 252 070940 Vegetables; celery (other than celeriac), fresh or chilled 253 070951 Vegetables; mushrooms of the genus Agaricus, fresh or chilled

254 070955 Vegetables; matsutake mushrooms (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum), fresh or chilled 255 070959 Vegetables; truffles and mushrooms (other than of the genus Agaricus), fresh or chilled 256 070960 Vegetables; fruits of the genus capsicum or of the genus pimenta, fresh or chilled 257 070970 Vegetables; spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled 258 070993 Vegetables; pumpkins, squash and gourds (Cucurbita spp.), fresh or chilled 259 070999 Vegetables; edible, n.e.c. in chapter 07, fresh or chilled 260 071010 Vegetables; potatoes, uncooked or cooked by steaming or boiling in water, frozen 261 071021 Vegetables, leguminous; peas (pisum sativum), shelled or unshelled, uncooked or cooked by steaming or boiling in water, frozen 262 071022 Vegetables, leguminous; beans (vigna spp., phaseolus spp.), shelled or unshelled, uncooked or cooked by steaming or boiling in water, frozen 263 071029 Vegetables, leguminous; (other than peas or beans), shelled or unshelled, uncooked or cooked by steaming or boiling in water, frozen 264 071030 Vegetables; spinach, New Zealand spinach and orache spinach (garden spinach), uncooked or cooked by steaming or boiling in water, frozen 265 071040 Vegetables;

ing in water, frozen 264 071030 Vegetables; spinach, New Zealand spinach and orache spinach (garden spinach), uncooked or cooked by steaming or boiling in water, frozen 265 071040 Vegetables; sweetcorn, uncooked or cooked by steaming or boiling in water, frozen 266 071080 Vegetables; uncooked or cooked by steaming or boiling in water, n.e.c. in heading no. 0710, frozen 267 071090 Vegetable mixtures; uncooked or cooked by steaming or boiling in water, frozen 268 071120 Vegetables; olives, provisionally preserved but unsuitable in that state for immediate consumption 269 071140 Vegetables; cucumbers and gherkins, provisionally preserved but unsuitable in that state for immediate consumption 270 071151 Vegetables; mushrooms of the genus Agaricus, provisionally preserved but unsuitable in that state for immediate consumption 271 071159 Vegetables; mushrooms other than of the genus Agaricus, provisionally preserved but unsuitable in that state for immediate consumption

uitable in that state for immediate consumption 271 071159 Vegetables; mushrooms other than of the genus Agaricus, provisionally preserved but unsuitable in that state for immediate consumption

272 071190 Vegetables and mixed vegetables; n.e.c. in heading no. 0711, provisionally preserved but unsuitable in that state for immediate consumption 273 071220 Vegetables; onions, whole, cut, sliced, broken or in powder but not further prepared, dried 274 071231 Vegetables; mushrooms of the genus Agaricus, whole, cut, sliced, broken or in powder but not further prepared, dried 275 071232 Vegetables; wood ears (Auricularia spp), whole, cut, sliced, broken or in powder but not further prepared, dried 276 071233 Vegetables; jelly fungi (Tremella spp)), whole, cut, sliced, broken or in powder but not further prepared, dried 277 071234 Vegetables; shiitake mushrooms (Lentinus edodes), whole, cut, sliced, broken or in powder but not further prepared, dried 278 071239 Vegetables; mushrooms, other than the genus Agaricus and truffles, whole, cut, sliced, broken or in powder but not further prepared, dried 279 071290 Vegetables; mixtures of vegetables n.e.c. in heading no.

mushrooms, other than the genus Agaricus and truffles, whole, cut, sliced, broken or in powder but not further prepared, dried 279 071290 Vegetables; mixtures of vegetables n.e.c. in heading no. 0712, whole, cut, sliced, broken or in powder but not further prepared, dried 280 071310 Vegetables, leguminous; peas (pisum sativum), shelled, whether or not skinned or split, dried 281 071320 Vegetables, leguminous; chickpeas (garbanzos), shelled, whether or not skinned or split, dried 282 071331 Vegetables, leguminous; beans of the species vigna mungo (l.) hepper or vigna radiata (l.) wilczek, shelled, whether or not skinned or split, dried 283 071332 Vegetables, leguminous; small red (adzuki) beans (phaseolus or vigna angularis), shelled, whether or not skinned or split, dried 284 071333 Vegetables, leguminous; kidney beans, including white pea beans (phaseolus vulgaris), shelled, whether or not skinned or split, dried 285 071334 Vegetables, leguminous; bambara beans (Vigna subterranea or Voandzeia subterranea), shelled, whether or not skinned or split, dried 286 071335 Vegetables, leguminous; cow peas (Vigna unguiculata), shelled, whether or not skinned or split, dried 287 071339 Vegetables, leguminous; n.e.c. in item no. 0713.3, shelled, whether or not skinned or split, dried 288 071340 Vegetables, leguminous; lentils, shelled, whether or not skinned or split, dried

9 Vegetables, leguminous; n.e.c. in item no. 0713.3, shelled, whether or not skinned or split, dried 288 071340 Vegetables, leguminous; lentils, shelled, whether or not skinned or split, dried

289 071350 Vegetables, leguminous; broad beans (vicia faba var. major) and horse beans (vicia faba var. equina and vicia faba var. minor), shelled, whether or not skinned or split, dried 290 071360 Vegetables, leguminous; pigeon peas (Cajanus cajan), shelled, whether or not skinned or split, dried 291 071390 Vegetables, leguminous; n.e.c. in heading no. 0713, shelled, whether or not skinned or split, dried 292 071410 Vegetable roots and tubers; manioc (cassava), with High starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 293 071420 Vegetable roots and tubers; sweet potatoes, with High starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 294 071430 Vegetable roots and tubers; yams (Dioscorea spp.) with High starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 295 071440 Vegetable roots and tubers; taro (Colocasia spp.) with High starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 296 071450 Vegetable roots and tubers; yautia (Xanthosoma spp.) with High starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 297 071490 Vegetable roots and tubers;

s and tubers; yautia (Xanthosoma spp.) with High starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets 297 071490 Vegetable roots and tubers; arrowroot, salep, Jerusalem artichokes and similar roots and tubers (not manioc, sweet potatoes, yams, taro or yautia), High starch or inulin content, fresh, chilled, frozen, dried, sliced or not, or in pellet form; sago pith 298 080111 Nuts, edible; coconuts, desiccated 299 080112 Nuts, edible; coconuts, in the inner shell (endocarp) 300 080119 Nuts, edible; coconuts, fresh or dried, other than desiccated or in the inner shell (endocarp) 301 080121 Nuts, edible; brazil nuts, fresh or dried, in shell 302 080122 Nuts, edible; brazil nuts, fresh or dried, shelled 303 080131 Nuts, edible; cashew nuts, fresh or dried, in shell 304 080132 Nuts, edible; cashew nuts, fresh or dried, shelled 305 080211 Nuts, edible; almonds, fresh or dried, in shell 306 080212 Nuts, edible; almonds, fresh or dried, shelled 307 080221 Nuts, edible; hazelnuts or filberts (corylus spp.), fresh or dried, in shell 308 080222 Nuts, edible; hazelnuts or filberts (corylus spp.), fresh or dried, shelled 309 080231 Nuts, edible; walnuts, fresh or dried, in shell

berts (corylus spp.), fresh or dried, in shell 308 080222 Nuts, edible; hazelnuts or filberts (corylus spp.), fresh or dried, shelled 309 080231 Nuts, edible; walnuts, fresh or dried, in shell

310 080232 Nuts, edible; walnuts, fresh or dried, shelled 311 080242 Nuts, edible; chestnuts (Castanea spp.), fresh or dried, shelled 312 080251 Nuts, edible; pistachios, fresh or dried, in shell 313 080252 Nuts, edible; pistachios, fresh or dried, shelled 314 080261 Nuts, edible; macadamia, fresh or dried, in shell 315 080262 Nuts, edible; macadamia, fresh or dried, shelled 316 080280 Nuts, edible; areca nuts, fresh or dried, whether or not shelled or peeled 317 080291 Nuts, edible; pine nuts, fresh or dried, in shell 318 080292 Nuts, edible; pine nuts, fresh or dried, shelled 319 080299 Nuts, edible; n.e.c. in heading 0801 and 0802, fresh or dried, whether or not shelled or peeled 320 080310 Fruit, edible; plantains, fresh or dried 321 080390 Fruit, edible; bananas, other than plantains, fresh or dried 322 080410 Fruit, edible; dates, fresh or dried 323 080420 Fruit, edible; figs, fresh or dried 324 080430 Fruit, edible; pineapples, fresh or dried 325 080440 Fruit, edible; avocados, fresh or dried 326 080450 Fruit, edible; guavas, mangoes and mangosteens, fresh or dried 327 080510 Fruit, edible; oranges, fresh or dried 328 080521 Fruit, edible; mandarins (including tangerines and satsumas), fresh or dried 329 080522 Fruit, edible; clementines, fresh or dried 330 080529 Fruit, edible;

anges, fresh or dried 328 080521 Fruit, edible; mandarins (including tangerines and satsumas), fresh or dried 329 080522 Fruit, edible; clementines, fresh or dried 330 080529 Fruit, edible; tangelos, wilkings and similar citrus hybrid, fresh or dried 331 080540 Fruit, edible; grapefruit, including pomelos, fresh or dried 332 080550 Fruit, edible; lemons (Citrus limon, Citrus limonum), limes (Citrus aurantifolia , Citrus latifolia), fresh or dried 333 080590 Fruit, edible; citrus fruit n.e.c. in heading no. 0805, fresh or dried 334 080610 Fruit, edible; grapes, fresh 335 080620 Fruit, edible; grapes, dried 336 080711 Fruit, edible; watermelons, fresh 337 080719 Fruit, edible; melons, other than watermelons, fresh 338 080720 Fruit, edible; papaws (papayas), fresh 339 080810 Fruit, edible; apples, fresh 340 080830 Fruit, edible; pears, fresh 341 080840 Fruit, edible; quinces, fresh 342 080910 Fruit, edible; apricots, fresh 343 080929 Fruit, edible; cherries, other than sour cherries (Prunus cerasus), fresh 344 080930 Fruit, edible; peaches, including nectarines, fresh

342 080910 Fruit, edible; apricots, fresh 343 080929 Fruit, edible; cherries, other than sour cherries (Prunus cerasus), fresh 344 080930 Fruit, edible; peaches, including nectarines, fresh

345 080940 Fruit, edible; plums and sloes, fresh 346 081010 Fruit, edible; strawberries, fresh 347 081020 Fruit, edible; raspberries, blackberries, mulberries, and loganberries, fresh 348 081030 Fruit, edible; black, white or red currants and gooseberries, fresh 349 081040 Fruit, edible; cranberries, bilberries and other fruits of the genus vaccinium, fresh 350 081050 Fruit, edible; kiwifruit, fresh 351 081060 Fruit, edible; durians, fresh 352 081070 Fruit, edible; persimmons, fresh 353 081090 Fruit, edible; fruits n.e.c. in heading no. 0801 to 0810, fresh 354 081110 Fruit, edible; strawberries, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 355 081120 Fruit, edible; raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, uncooked or cooked, whether or not containing added sugar or other sweetening matter 356 081190 Fruit, edible; fruit and nuts n.e.c. in heading no. 0811, uncooked or cooked, frozen whether or not containing added sugar or other sweetening matter 357 081210 Fruit, edible; cherries, provisionally preserved, but unsuitable in that state for immediate consumption 358 081290 Fruit, edible; fruit and nuts n.e.c. in heading no.

tening matter 357 081210 Fruit, edible; cherries, provisionally preserved, but unsuitable in that state for immediate consumption 358 081290 Fruit, edible; fruit and nuts n.e.c. in heading no. 0812, provisionally preserved, but unsuitable in that state for immediate consumption 359 081310 Fruit, edible; apricots, dried 360 081320 Fruit, edible; prunes, dried 361 081330 Fruit, edible; apples, dried 362 081340 Fruit, edible; fruit n.e.c. in heading no. 0812, dried 363 081350 Nuts, edible; mixtures of nuts or dried fruits of chapter 08 364 081400 Peel; of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water and other preservative solutions 365 090111 Coffee; not roasted or decaffeinated 366 090112 Coffee; decaffeinated, not roasted 367 090121 Coffee; roasted, not decaffeinated 368 090122 Coffee; roasted, decaffeinated 369 090190 Coffee; husks and skins, coffee substitutes containing coffee in any proportion 370 090210 Tea, green; (not fermented), in immediate packings of a content not exceeding 3kg

inated 369 090190 Coffee; husks and skins, coffee substitutes containing coffee in any proportion 370 090210 Tea, green; (not fermented), in immediate packings of a content not exceeding 3kg

371 090220 Tea, green; (not fermented), in immediate packings of a content exceeding 3kg 372 090230 Tea, black; (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg 373 090240 Tea, black; (fermented) and partly fermented tea, in immediate packings of a content exceeding 3kg 374 090300 Mate 375 090411 Spices; pepper (of the genus piper), neither crushed nor ground 376 090412 Spices; pepper (of the genus piper), crushed or ground 377 090421 Spices; fruits of the genus Capsicum or Pimenta, dried, neither crushed nor ground 378 090422 Spices; fruits of the genus Capsicum or Pimenta, crushed or ground 379 090510 Spices; vanilla, neither crushed nor ground 380 090520 Spices; vanilla, crushed or ground 381 090611 Spices; cinnamon (Cinnamomum zeylanicum Blume), neither crushed nor ground 382 090619 Spices; cinnamon and cinnamon-tree fLowers, other than cinnamon (Cinnamomum zeylanicum Blume), neither crushed nor ground 383 090620 Spices; cinnamon and cinnamon-tree fLowers, crushed or ground 384 090710 Spices; cloves (whole fruit, cloves and stems), neither crushed nor ground 385 090720 Spices; cloves (whole fruit, cloves and stems), crushed or ground 386 090811 Spices; nutmeg, neither crushed nor ground 387 090812 Spices; nutmeg, crushed or ground 388 090821 Spices;

90720 Spices; cloves (whole fruit, cloves and stems), crushed or ground 386 090811 Spices; nutmeg, neither crushed nor ground 387 090812 Spices; nutmeg, crushed or ground 388 090821 Spices; mace, neither crushed nor ground 389 090822 Spices; mace, crushed or ground 390 090831 Spices; cardamoms, neither crushed nor ground 391 090832 Spices; cardamoms, crushed or ground 392 090921 Spices; coriander seeds, neither crushed nor ground 393 090922 Spices; coriander seeds, crushed or ground 394 090931 Spices; cumin seeds, neither crushed nor ground 395 090932 Spices; cumin seeds, crushed or ground 396 090961 Spices; seeds of anise, badian, caraway or fennel; juniper berries, neither crushed nor ground 397 090962 Spices; seeds of anise, badian, caraway or fennel; juniper berries, crushed or ground 398 091011 Spices; ginger, neither crushed nor ground 399 091012 Spices; ginger, crushed or ground 400 091020 Spices; saffron 401 091030 Spices; turmeric (curcuma)

es, crushed or ground 398 091011 Spices; ginger, neither crushed nor ground 399 091012 Spices; ginger, crushed or ground 400 091020 Spices; saffron 401 091030 Spices; turmeric (curcuma)

402 091091 Spices; mixtures of 2 or more products of different headings 403 091099 Spices; n.e.c. in heading no. 0910 404 100111 Cereals; wheat and meslin, durum wheat, seed 405 100290 Cereals; rye, other than seed 406 100310 Cereals; barley, seed 407 100390 Cereals; barley, other than seed 408 100410 Cereals; oats, seeds 409 100490 Cereals; oats, other than seed 410 100510 Cereals; maize (corn), seed 411 100590 Cereals; maize (corn), other than seed 412 100620 Cereals; husked (brown) rice 413 100630 Cereals; rice, semi-milled or wholly milled, whether or not polished or glazed 414 100640 Cereals; rice, broken 415 100710 Cereals; grain sorghum, seed 416 100790 Cereals; grain sorghum, other than seed 417 100810 Cereals; buckwheat 418 100821 Cereals; millet, seed 419 100829 Cereals; millet, other than seed 420 100830 Cereals; canary seeds 421 100840 Cereals; fonio (Digitaria spp.) 422 100850 Cereals; quinoa (Chenopodium quinoa) 423 100890 Cereals; n.e.c. in chapter 10 424 110220 Cereal flour; of maize (corn) 425 110290 Cereal flours; other than wheat, meslin, and maize (corn) 426 110311 Cereal groats and meal; of wheat 427 110313 Cereal groats and meal; of maize (corn) 428 110319 Cereal groats and meal; n.e.c. in heading no.

r than wheat, meslin, and maize (corn) 426 110311 Cereal groats and meal; of wheat 427 110313 Cereal groats and meal; of maize (corn) 428 110319 Cereal groats and meal; n.e.c. in heading no. 1103 429 110320 Cereal pellets 430 110412 Cereal grains; rolled or flaked, of oats 431 110419 Cereal grains; rolled or flaked, other than oats 432 110422 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats 433 110423 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn) 434 110429 Cereal grains; worked, other than rolled or flaked (e.g. Hulled, pearled, sliced or kibbled) of cereals, excluding oats and maize, and rice of heading no.1006 435 110430 Cereal; germ of cereals, whole, rolled, flaked or ground 436 110510 Flour, meal and powder; of potatoes 437 110520 Flakes, granules and pellets; of potatoes

438 110610 Flour, meal and powder; of the dried leguminous vegetables of heading no. 0713 439 110620 Flour, meal and powder; of sago or of roots or tubers of heading no. 0714 440 110630 Flour, meal and powder; of the products of chapter 8 441 110710 Malt; not roasted 442 110720 Malt; roasted 443 110811 Starch; wheat 444 110812 Starch; maize (corn) starch 445 110813 Starch; potato 446 110814 Starch; manioc (cassava) 447 110819 Starch; n.e.c. in item no.

10720 Malt; roasted 443 110811 Starch; wheat 444 110812 Starch; maize (corn) starch 445 110813 Starch; potato 446 110814 Starch; manioc (cassava) 447 110819 Starch; n.e.c. in item no. 1108.11 to 1108.14 448 110820 Inulin 449 110900 Wheat gluten; whether or not dried 450 120110 Soya beans; seed, whether or not broken 451 120190 Soya beans; other than seed, whether or not broken 452 120230 Ground-nuts; seed, not roasted or otherwise cooked, whether or not shelled or broken 453 120241 Ground-nuts; other than seed, not roasted or otherwise cooked, in shell 454 120242 Ground-nuts; other than seed, not roasted or otherwise cooked, shelled, whether or not broken, 455 120300 Copra 456 120400 Oil seeds; linseed, whether or not broken 457 120590 Oil seeds; rape or colza seeds, other than Low erucic, whether or not broken 458 120600 Oil seeds; sunfLower seeds, whether or not broken 459 120710 Oil seeds; palm nuts and kernels, whether or not broken 460 120721 Oil seeds; cotton seeds, seed, whether or not broken 461 120729 Oil seeds; cotton seeds, other than seed, whether or not broken 462 120730 Oil seeds; castor oil seeds, whether or not broken 463 120740 Oil seeds; sesamum seeds, whether or not broken 464 120750 Oil seeds; mustard seeds, whether or not broken 465 120760 Oil seeds; saffLower (Carthamus tinctorius) seeds, whether or not broken 466 120770 Oil seeds; melon seeds, whether or not broken 467 120791 Oil seeds; poppy seeds, whether or not broken 468 120799 Oil seeds and oleaginous fruits;

us) seeds, whether or not broken 466 120770 Oil seeds; melon seeds, whether or not broken 467 120791 Oil seeds; poppy seeds, whether or not broken 468 120799 Oil seeds and oleaginous fruits; n.e.c. in heading no. 1207, whether or not broken 469 120810 Flours and meals; of soya beans 470 120890 Flours and meals of oil seeds or oleaginous fruits; excluding soya beans and mustard seeds

471 120910 Seed; sugar beet seeds, of a kind used for sowing 472 120921 Seeds of forage plants; lucerne (alfalfa) seeds, of a kind used for sowing 473 120922 Seeds of forage plants; clover (Trifolium spp.) seeds, of a kind used for sowing 474 120925 Seeds of forage plants; rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds, of a kind used for sowing 475 120929 Seeds of forage plants; other than lucerne, clover, fescue, Kentucky blue grass, and rye grass seeds, of a kind used for sowing 476 120930 Seeds of herbaceous plants; cultivated principally for their fLowers, of a kind used for sowing 477 120991 Seeds; vegetable seeds, of a kind used for sowing 478 120999 Seeds; n.e.c.

6 120930 Seeds of herbaceous plants; cultivated principally for their fLowers, of a kind used for sowing 477 120991 Seeds; vegetable seeds, of a kind used for sowing 478 120999 Seeds; n.e.c. in heading 1209, of a kind used for sowing 479 121020 Hop cones; ground, powdered or in the form of pellets; lupulin 480 121120 Ginseng roots, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes; fresh or dried, whether or not cut, crushed or powdered 481 121130 Coca leaf; used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not crushed or powdered 482 121150 Ephedra, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 483 121160 Bark of African cherry (Prunus africana); of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 484 121190 Plants and parts (including seeds and fruits) n.e.c. in heading no.

ecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 484 121190 Plants and parts (including seeds and fruits) n.e.c. in heading no. 1211, used primarily in perfumery, pharmacy or for insecticidal, fungicidal purposes; fresh or dried, whether or not cut, crushed or powdered 485 121221 Seaweeds and other algae; fit for human consumption, fresh, chilled, frozen or dried, whether or not ground 486 121291 Sugar beet; fit for human consumption, fresh, chilled, frozen or dried, whether or not ground 487 121292 Locust beans (carob); fit for human consumption, fresh, chilled, frozen or dried, whether or not ground 488 121293 Sugar cane; fit for human consumption, fresh, chilled, frozen or dried, whether or not ground

489 121294 Chicory roots (Chicorium intybus sativum); fit for human consumption, fresh, chilled, frozen or dried, whether or not ground 490 121299 Vegetable products; fit for human consumption, n.e.c. in heading no. 1212, fresh, chilled, frozen or dried, whether or not ground 491 130120 Gum Arabic 492 130190 Natural gums, resins, gum-resins and oleoresins, n.e.c. in heading no. 1301 493 130211 Vegetable saps and extracts; opium 494 130212 Vegetable saps and extracts; of liquorice 495 130213 Vegetable saps and extracts; of hops 496 130214 Vegetable saps and extracts; of ephedra 497 130219 Vegetable saps and extracts; n.e.c. in item no.

saps and extracts; of liquorice 495 130213 Vegetable saps and extracts; of hops 496 130214 Vegetable saps and extracts; of ephedra 497 130219 Vegetable saps and extracts; n.e.c. in item no. 1302.1 498 130220 Pectic substances; pectinates and pectates 499 130231 Mucilages and thickeners; agar-agar, whether or not modified, derived from vegetable products 500 130232 Mucilages and thickeners; whether or not modified, derived from locust beans, locust bean seeds or guar seeds 501 130239 Mucilages and thickeners; whether or not modified, derived from vegetable products, n.e.c. in item no. 1302.3 502 140120 Rattans used primarily for plaiting 503 140190 Vegetable materials of a kind used primarily for plaiting; n.e.c. in heading no. 1401 504 140420 Vegetable products; cotton linters 505 140490 Vegetable products; n.e.c. in chapter 14 506 150410 Oils of fish; fish-liver oils and their fractions, whether or not refined, but not chemically modified 507 150420 Fats and oils and their fractions; of fish, (excluding liver-oils) 508 150430 Fats and oils and their fractions; of marine mammals 509 150710 Vegetable oils; soya-bean oil and its fractions, crude, whether or not degummed, not chemically modified 510 150790 Vegetable oils; soya-bean oil and its fractions, other than crude, whether or not refined, but not chemically modified 511 150810 Vegetable oils; ground-nut oil and its fractions, crude, not chemically modified 512 150890 Vegetable oils;

s, other than crude, whether or not refined, but not chemically modified 511 150810 Vegetable oils; ground-nut oil and its fractions, crude, not chemically modified 512 150890 Vegetable oils; ground-nut oil and its fractions, other than crude, whether or not refined, but not chemically modified 513 150920 Vegetable oils; olive oil and its fractions, extra virgin olive oil, whether or not refined, but not chemically modified 514 150930 Vegetable oils; olive oil and its fractions, virgin olive oil, whether or not refined, but not chemically modified

515 150940 Vegetable oils; olive oil and its fractions, virgin olive oils n.e.c. in heading 1509, whether or not refined, but not chemically modified 516 150990 Vegetable oils; olive oil and its fractions, other than virgin, whether or not refined, but not chemically modified 517 151090 Vegetable oils; oils and their fractions n.e.c. in heading 1510, 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 no.

ractions n.e.c. in heading 1510, 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 no. 1509 518 151110 Vegetable oils; palm oil and its fractions, crude, not chemically modified 519 151190 Vegetable oils; palm oil and its fractions, other than crude, whether or not refined, but not chemically modified 520 151211 Vegetable oils; sunfLower seed or saffLower oil and their fractions, crude, not chemically modified 521 151219 Vegetable oils; sunfLower seed or saffLower oil and their fractions, other than crude, whether or not refined, but not chemically modified 522 151221 Vegetable oils; cotton-seed oil and its fractions; crude, whether or not gossypol has been removed, not chemically modified 523 151229 Vegetable oils; cotton-seed oil and its fractions, other than crude, whether or not refined, but not chemically modified 524 151311 Vegetable oils; coconut (copra) oil and its fractions, crude, not chemically modified 525 151319 Vegetable oils; coconut (copra) oil and its fractions, other than crude, whether or not refined, but not chemically modified 526 151321 Vegetable oils; palm kernel or babassu oil and their fractions, crude, not chemically modified 527 151329 Vegetable oils; palm kernel or babassu oil and their fractions, other than crude, whether or not refined, but not chemically modified 528 151411 Vegetable oils; Low erucic acid rape or colza oil and its fractions, crude 529 151419 Vegetable oils;

ractions, other than crude, whether or not refined, but not chemically modified 528 151411 Vegetable oils; Low erucic acid rape or colza oil and its fractions, crude 529 151419 Vegetable oils; Low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified 530 151491 Vegetable oils; excluding Low erucic acid rape or colza oil and its fractions, crude 531 151499 Vegetable oils; excluding Low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified 532 151511 Vegetable oils; linseed oil and its fractions, crude, not chemically modified

533 151519 Vegetable oils; linseed oil and its fractions, other than crude, whether or not refined, but not chemically modified 534 151521 Vegetable oils; maize (corn) oil and its fractions, crude, not chemically modified 535 151529 Vegetable oils; maize (corn) oil and its fractions, other than crude, whether or not refined, but not chemically modified 536 151530 Vegetable oils; castor oil and its fractions, whether or not refined, but not chemically modified 537 151550 Vegetable oils; sesame oil and its fractions, whether or not refined, but not chemically modified 538 151560 Vegetable oils; microbial fats and oils and their fractions, whether or not refined, but not chemically modified 539 151590 Vegetable fats and oils and their fractions; fixed, n.e.c. in heading no.

getable oils; microbial fats and oils and their fractions, whether or not refined, but not chemically modified 539 151590 Vegetable fats and oils and their fractions; fixed, n.e.c. in heading no. 1515, whether or not refined, but not chemically modified 540 151610 Animal fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 541 151620 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 542 151630 Microbial fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 543 151710 Margarine; excluding liquid margarine 544 151790 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 of heading no. 1516 545 151800 Animal or vegetable fats and oils and their fractions; oxidised, boiled or otherwise chemically modified, (excluding those of heading no. 1516), inedible mixtures or preparations of fats or oils 546 152000 Glycerol, crude; glycerol waters and glycerol lyes 547 152110 Vegetable waxes (other than triglycerides); whether or not refined or coloured 548 152190 Waxes, other than vegetable, n.e.c. in heading no.

crude; glycerol waters and glycerol lyes 547 152110 Vegetable waxes (other than triglycerides); whether or not refined or coloured 548 152190 Waxes, other than vegetable, n.e.c. in heading no. 1521; whether or not refined or coloured 549 152200 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 550 160100 Meat preparations; sausages and similar products, of meat, meat offal or blood, and food preparations based on these products

551 160232 Meat preparations; of the poultry of heading no. 0105, (i.e. of fowls of the species Gallus domesticus) 552 160239 Meat preparations; of poultry (excluding turkeys), prepared or preserved meat or meat offal (excluding livers and homogenised preparations) 553 160249 Meat preparations; of swine, meat or meat offal (including mixtures), prepared or preserved, n.e.c. in heading no. 1602 554 160250 Meat preparations; of bovine animals, meat or meat offal, prepared or preserved (excluding livers and homogenised preparations) 555 160290 Meat preparations; of meat, meat offal or the blood of any animal, n.e.c. in heading no.

als, meat or meat offal, prepared or preserved (excluding livers and homogenised preparations) 555 160290 Meat preparations; of meat, meat offal or the blood of any animal, n.e.c. in heading no. 1602 556 160300 Extracts and juices; of meat, fish or crustaceans, molluscs or other aquatic invertebrates 557 160411 Fish preparations; salmon, prepared or preserved, whole or in pieces (but not minced) 558 160412 Fish preparations; herrings, prepared or preserved, whole or in pieces (but not minced) 559 160413 Fish preparations; sardines, sardinella and brisling or sprats, prepared or preserved, whole or in pieces (but not minced) 560 160414 Fish preparations; tunas, skipjack and Atlantic bonito (sarda spp.), prepared or preserved, whole or in pieces (but not minced) 561 160415 Fish preparations; mackerel, prepared or preserved, whole or in pieces (but not minced) 562 160416 Fish preparations; anchovies, prepared or preserved, whole or in pieces (but not minced) 563 160417 Fish preparations; eels, prepared or preserved, whole or in pieces (but not minced) 564 160419 Fish preparations; fish prepared or preserved, whole or in pieces (but not minced), n.e.c. in heading no. 1604 565 160420 Fish preparations; fish minced or in forms n.e.c. in heading no.

160419 Fish preparations; fish prepared or preserved, whole or in pieces (but not minced), n.e.c. in heading no. 1604 565 160420 Fish preparations; fish minced or in forms n.e.c. in heading no. 1604, prepared or preserved 566 160431 Fish preparations; caviar 567 160510 Crustacean preparations; crab, prepared or preserved 568 160521 Crustacean preparations; shrimps and prawns, prepared or preserved, not in airtight containers 569 160529 Crustacean preparations; shrimps and prawns, prepared or preserved, in airtight containers 570 160530 Crustacean preparations; lobster, prepared or preserved 571 160540 Crustacean preparations; other than crab, shrimps, prawns, and lobsters, prepared or preserved

572 160551 Mollusc preparations; oysters, prepared or preserved 573 160553 Mollusc preparations; mussels, prepared or preserved 574 160554 Mollusc preparations; cuttle fish and squid, prepared or preserved 575 160555 Mollusc preparations; octopus, prepared or preserved 576 160556 Mollusc preparations; clams, cockles and arkshells, prepared or preserved 577 160557 Mollusc preparations; abalone, prepared or preserved 578 160558 Mollusc preparations; snails, other than sea snails, prepared or preserved 579 160559 Mollusc preparations; n.e.c. in item no.

Mollusc preparations; abalone, prepared or preserved 578 160558 Mollusc preparations; snails, other than sea snails, prepared or preserved 579 160559 Mollusc preparations; n.e.c. in item no. 1605.5, prepared or preserved 580 160561 Aquatic invertebrates; sea cucumbers, prepared or preserved 581 160562 Aquatic invertebrates; sea urchins, prepared or preserved 582 160563 Aquatic invertebrates; jellyfish, prepared or preserved 583 160569 Aquatic invertebrates; other than crustaceans, molluscs, sea cucumbers, sea urchins, and jellyfish, prepared or preserved 584 170112 Sugars; beet sugar, raw, in solid form, not containing added flavouring or colouring matter 585 170113 Sugars; cane sugar, raw, in solid form, as specified in Subheading Note 2 to this chapter, not containing added flavouring or colouring matter 586 170114 Sugars; cane sugar, raw, in solid form, other than as specified in Subheading Note 2 to this chapter, not containing added flavouring or colouring matter 587 170191 Sugars; sucrose, chemically pure, in solid form, containing added flavouring or colouring matter 588 170199 Sugars; sucrose, chemically pure, in solid form, not containing added flavouring or colouring matter 589 170211 Sugars; lactose and lactose syrup, containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter 590 170219 Sugars; lactose and lactose syrup, containing by weight less than 99% lactose, expressed as anhydrous lactose, calculated on the dry matter 591 170220 Sugars;

lated on the dry matter 590 170219 Sugars; lactose and lactose syrup, containing by weight less than 99% lactose, expressed as anhydrous lactose, calculated on the dry matter 591 170220 Sugars; maple sugar, chemically pure, in solid form; maple syrup, not containing added flavouring or colouring matter 592 170230 Sugars; glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose, the syrup not containing added flavouring or colouring matter

593 170240 Sugars; glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar, the syrup not containing added flavouring or colouring matter 594 170250 Sugars; fructose, chemically pure, in solid form 595 170260 Sugars; fructose, other than chemically pure fructose, and fructose syrup (containing in the dry state more than 50% by weight of fructose), excluding invert sugar 596 170290 Sugars; n.e.c. in heading no.

uctose, other than chemically pure fructose, and fructose syrup (containing in the dry state more than 50% by weight of fructose), excluding invert sugar 596 170290 Sugars; n.e.c. in heading no. 1702, including invert sugar and other sugar and sugar syrup blends containing, in the dry state, 50% by weight of fructose 597 170310 Sugars; molasses, from sugar cane, resulting from the extraction or refining of sugar 598 170390 Sugars; molasses, from sugar beet, resulting from the extraction or refining of sugar 599 170410 Sugar confectionery; chewing gum, whether or not sugar-coated, not containing cocoa 600 170490 Sugar confectionery; (excluding chewing gum, including white chocolate), not containing cocoa 601 180100 Cocoa beans; whole or broken, raw or roasted 602 180310 Cocoa; paste, not defatted 603 180320 Cocoa; paste, wholly or partly defatted 604 180400 Cocoa; butter, fat and oil 605 180500 Cocoa; powder, not containing added sugar or other sweetening matter 606 180610 Cocoa; powder, containing added sugar or other sweetening matter 607 180620 Chocolate & other food preparations containing cocoa; in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, content exceeding 2kg 608 180631 Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, filled, weighing 2kg or less 609 180632 Chocolate and other food preparations containing cocoa;

2kg 608 180631 Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, filled, weighing 2kg or less 609 180632 Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, (not filled), weighing 2kg or less 610 180690 Chocolate and other food preparations containing cocoa; n.e.c. in chapter 18 611 190110 Food preparations; of flour, meal, starch, malt extract or milk products, for infant use, put up for retail sale 612 190120 Food preparations; mixes and doughs for the preparation of bread, pastry, cakes, biscuits and other bakers' wares

613 190190 Food preparations; of flour, meal, starch, malt extract or milk products, for uses n.e.c. in heading no. 1901 614 190211 Food preparations; pasta, containing eggs, uncooked, not stuffed or otherwise prepared 615 190219 Food preparations; pasta, uncooked (excluding that containing eggs), not stuffed or otherwise prepared 616 190220 Food preparations; pasta, stuffed (with meat or other substances), whether or not cooked or otherwise prepared 617 190230 Food preparations; pasta (excluding stuffed), cooked or otherwise prepared 618 190240 Food preparations; couscous 619 190300 Food preparations; tapioca and substitutes thereof, prepared from starch in the form of flakes, grains, pearls, siftings or similar 620 190410 Food preparations; obtained by the swelling or roasting of cereals or cereal products 621 190420 Food preparations;

starch in the form of flakes, grains, pearls, siftings or similar 620 190410 Food preparations; obtained by the swelling or roasting of cereals or cereal products 621 190420 Food preparations; obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 622 190430 Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g. corn flakes); cereals, not maize (corn), in grain form or in the form of flakes or other worked grains, from bulgur wheat 623 190490 Food preparations; cereal or cereal products (excluding maize), in grain form, pre-cooked or otherwise prepared 624 190510 Food preparations; crispbread, whether or not containing cocoa 625 190520 Food preparations; gingerbread and the like, whether or not containing cocoa 626 190531 Food preparations; sweet biscuits, whether or not containing cocoa 627 190532 Food preparations; waffles and wafers, whether or not containing cocoa 628 190540 Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa 629 190590 Food preparations; bakers' wares n.e.c. in heading no.

aining cocoa 628 190540 Food preparations; rusks, toasted bread and similar toasted products, whether or not containing cocoa 629 190590 Food preparations; bakers' wares n.e.c. in heading no. 1605, whether or not containing cocoa; communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice papers and similar products 630 200110 Vegetable preparations; cucumbers and gherkins, prepared or preserved by vinegar or acetic acid 631 200190 Vegetable preparations; vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid (excluding cucumbers and gherkins)

632 200210 Vegetable preparations; tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid 633 200290 Vegetable preparations; tomatoes, (other than whole or in pieces), prepared or preserved otherwise than by vinegar or acetic acid 634 200310 Vegetable preparations; mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid 635 200390 Vegetable preparations; mushrooms and truffles, other than mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid 636 200410 Vegetable preparations; potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen 637 200490 Vegetable preparations; vegetables and mixtures of vegetables (excluding potatoes), prepared or preserved otherwise than by vinegar or acetic acid, frozen 638 200510 Vegetable preparations;

490 Vegetable preparations; vegetables and mixtures of vegetables (excluding potatoes), prepared or preserved otherwise than by vinegar or acetic acid, frozen 638 200510 Vegetable preparations; homogenised vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 639 200520 Vegetable preparations; potatoes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 640 200551 Vegetable preparations; beans, shelled, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 641 200559 Vegetable preparations; beans, (not shelled), prepared or preserved otherwise than by vinegar or acetic acid, not frozen 642 200560 Vegetable preparations; asparagus, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 643 200570 Vegetable preparations; olives, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 644 200580 Vegetable preparations; sweetcorn (zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen 645 200591 Vegetable preparations; bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 646 200599 Vegetable preparations; vegetables and mixtures of vegetables n.e.c. in heading no.

arations; bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 646 200599 Vegetable preparations; vegetables and mixtures of vegetables n.e.c. in heading no. 2005, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 647 200600 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 648 200710 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes; homogenised, cooked preparations, whether or not containing added sugar or other sweetening matter

649 200791 Jams, jellies, marmalades, purees and pastes; of citrus fruit, being cooked preparations (excluding homogenised), whether or not containing added sugar or other sweetening matter 650 200799 Jams, fruit jellies, marmalades, purees and pastes; of fruit or nuts n.e.c. in heading no. 2007, cooked preparations (excluding homogenised), whether or not containing added sugar or other sweetening matter 651 200811 Nuts; ground-nuts, whether or not containing added sugar, other sweetening matter or spirit 652 200819 Nuts and other seeds; whether or not containing added sugar, other sweetening matter or spirit (excluding ground-nuts except in mixtures) 653 200820 Fruit; pineapples, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not containing added sugar, other sweetening matter or spirit 654 200830 Fruit; citrus, prepared or preserved in ways n.e.c. in heading no.

eserved in ways n.e.c. in heading no. 2007, whether or not containing added sugar, other sweetening matter or spirit 654 200830 Fruit; citrus, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not containing added sugar, other sweetening matter or spirit 655 200860 Fruit; cherries, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not containing added sugar, other sweetening matter or spirit 656 200870 Fruit; peaches, including nectarines, prepared or preserved in ways n.e.c. in heading no. 2007 and 2008, whether or not containing added sugar, other sweetening matter or spirit 657 200880 Fruit; strawberries, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not containing added sugar, other sweetening matter or spirit 658 200891 Fruit, palm hearts; prepared or preserved, whether or not containing added sugar, other sweetening matter or spirit 659 200893 Fruit; cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea), prepared or preserved, whether or not containing added sugar, other sweetening matter or spirit 660 200897 Fruit, nuts and other edible parts of plants; mixtures (other than those of subheading no 2008.19); prepared or preserved in ways n.e.c. in headings 2007 and 2008, whether or not containing added sugar, or other sweetening matter or spirit, n.e.c. 661 200899 Fruit, nuts and other edible parts of plants; prepared or preserved, whether or not containing added sugar, other sweetening matter or spirit, n.e.c. in heading no.

or spirit, n.e.c. 661 200899 Fruit, nuts and other edible parts of plants; prepared or preserved, whether or not containing added sugar, other sweetening matter or spirit, n.e.c. in heading no. 2008 662 200911 Juice; orange, frozen, unfermented, (not containing added spirit), whether or not containing added sugar or other sweetening matter

663 200912 Juice; orange, not frozen, of a Brix value not exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 664 200919 Juice; orange, not frozen, of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 665 200921 Juice; grapefruit (including pomelo), of a Brix value not exceeding 20, unfermented, (not containing added spirit), whether or not containing added sugar or other sweetening matter 666 200929 Juice; grapefruit (including pomelo), of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 667 200931 Juice; of single citrus fruit (excluding orange or grapefruit), of a Brix value not exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 668 200939 Juice; of single citrus fruit (excluding orange or grapefruit), of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 669 200941 Juice;

fruit (excluding orange or grapefruit), of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 669 200941 Juice; pineapple, of a Brix value not exceeding 20, unfermented, (not containing added spirit), whether or not containing added sugar or other sweetening matter 670 200949 Juice; pineapple, of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 671 200950 Juice; tomato, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 672 200969 Juice; grape, of a Brix value exceeding 30, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 673 200971 Juice; apple, of a Brix value not exceeding 20, unfermented, (not containing added spirit), whether or not containing added sugar or other sweetening matter 674 200979 Juice; apple, of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter

gar or other sweetening matter 674 200979 Juice; apple, of a Brix value exceeding 20, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter

675 200981 Juice; Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 676 200989 Juice; of any single fruit or vegetable n.e.c. in heading no. 2009, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 677 200990 Juices; mixtures of fruits or vegetables, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 678 210111 Extracts, essences and concentrates; of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 679 210112 Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 680 210120 Extracts, essences and concentrates; of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 681 210130 Chicory, roasted and other roasted coffee substitutes; extracts, essences and concentrates thereof 682 210210 Yeasts; active 683 210220 Yeasts; inactive, other single-cell micro-organisms, dead 684 210230 Baking powders; prepared 685 210310 Sauces; soya 686 210320 Sauces;

es thereof 682 210210 Yeasts; active 683 210220 Yeasts; inactive, other single-cell micro-organisms, dead 684 210230 Baking powders; prepared 685 210310 Sauces; soya 686 210320 Sauces; tomato ketchup and other tomato sauces 687 210330 Mustard flour and meal and prepared mustard 688 210390 Sauces and preparations therefor; mixed condiments and mixed seasonings 689 210410 Soups and broths and preparations therefor 690 210420 Homogenised composite food preparations 691 210500 Ice cream and other edible ice; whether or not containing cocoa 692 210610 Protein; concentrates and textured protein substances 693 210690 Food preparations; n.e.c. in item no. 2106.10 694 220110 Waters; mineral and aerated, including natural or artificial, (not containing added sugar or other sweetening matter nor flavoured) 695 220190 Waters; other than mineral and aerated, (not containing added sugar or other sweetening matter nor flavoured), ice and snow 696 220210 Waters; including mineral and aerated, containing added sugar or other sweetening matter or flavoured 697 220291 Non-alcoholic beverages; non-alcoholic beer

lavoured), ice and snow 696 220210 Waters; including mineral and aerated, containing added sugar or other sweetening matter or flavoured 697 220291 Non-alcoholic beverages; non-alcoholic beer

698 220299 Non-alcoholic beverages; other than non-alcoholic beer, n.e.c. in item no. 2202.10, not including fruit, nut or vegetable juices of heading no. 2009 699 220300 Beer; made from malt 700 220410 Wine; sparkling 701 220421 Wine; still, in containers holding 2 litres or less 702 220422 Wine; still, in containers holding more than 2 litres but not more than 10 litres 703 220429 Wine; still, in containers holding more than 2 litres 704 220510 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding 2 litres or less 705 220600 Beverages, fermented; (e.g. cider, perry, mead) 706 220820 Spirits obtained by distilling grape wine or grape marc 707 220840 Rum and other spirits obtained by distilling fermented sugar-cane products 708 220850 Gin and geneva 709 220860 Vodka 710 220870 Liqueurs and cordials 711 220890 Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no.

r cycloterpenic, without other oxygen function, ionones and methylionones 979 291431 Ketones; aromatic, (without other oxygen function), phenylacetone (phenylpropan-2-one) 980 291439 Ketones; aromatic, (without other oxygen function), excluding phenylacetone (phenylpropan-2-one) 981 291440 Ketone-alcohols and ketone-aldehydes 982 291450 Ketone-phenols and ketones with other oxygen function 983 291461 Quinones; anthraquinone 984 291462 Quinones; coenzyme Q10 (ubidecarenone (INN)) 985 291469 Quinones; other than anthraquinone

986 291471 Ketones and quinones; halogenated, sulphonated, nitrated or nitrosated derivatives; chlordecone (ISO) 987 291511 Acids; saturated acyclic monocarboxylic acids; formic acid 988 291512 Acids; saturated acyclic monocarboxylic acids; salts of formic acids 989 291513 Acids; saturated acyclic monocarboxylic acids; esters of formic acid 990 291521 Acids; saturated acyclic monocarboxylic acids; acetic acid 991 291524 Acids; saturated acyclic monocarboxylic acids; acetic anhydride 992 291529 Acids; saturated acyclic monocarboxylic acids; acetic acid and its salts n.e.c. in item no.

ds; acetic acid 991 291524 Acids; saturated acyclic monocarboxylic acids; acetic anhydride 992 291529 Acids; saturated acyclic monocarboxylic acids; acetic acid and its salts n.e.c. in item no. 2915.2 993 291532 Acids; saturated acyclic monocarboxylic acids; vinyl acetate 994 291533 Acids; saturated acyclic monocarboxylic acids; n-butyl acetate 995 291550 Acids; saturated acyclic monocarboxylic acids; propionic acid, its salts and esters 996 291570 Acids; saturated acyclic monocarboxylic acids; palmitic acid, stearic acid, their salts and esters 997 291611 Acids; unsaturated acyclic monocarboxylic acids; acrylic acid and its salts 998 291612 Acids; unsaturated acyclic monocarboxylic acids; esters of acrylic acid 999 291613 Acids; unsaturated acyclic monocarboxylic acids; methacrylic acid and its salts 1000 291614 Acids; unsaturated acyclic monocarboxylic acids; esters of methacrylic acid 1001 291615 Acids; unsaturated acyclic monocarboxylic acids; oleic, linoleic or linolenic acids, their salts and esters 1002 291620 Acids; cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 1003 291632 Acids; aromatic monocarboxylic acids, benzoyl peroxide and benzoyl chloride 1004 291639 Acids; aromatic monocarboxylic acids, and their anhydrides, halides, peroxides, peroxyacids and their derivatives, other than benzoic acid, its salts and esters, benzoyl peroxide and benzoyl chloride, phenylacetic acid and its salts 1005 291711 Acids; acyclic polycarboxylic acids;

acids and their derivatives, other than benzoic acid, its salts and esters, benzoyl peroxide and benzoyl chloride, phenylacetic acid and its salts 1005 291711 Acids; acyclic polycarboxylic acids; oxalic acid, its salts and esters 1006 291712 Acids; acyclic polycarboxylic acids; adipic acid, its salts and esters 1007 291713 Acids; acyclic polycarboxylic acids; azelaic acid, sebacic acid, their salts and esters 1008 291714 Acids; acyclic polycarboxylic acids; maleic anhydride

1009 291720 Acids; cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and derivatives 1010 291732 Acids; aromatic polycarboxylic acids; dioctyl orthophthalates 1011 291733 Acids; aromatic polycarboxylic acids; dinonyl or didecyl orthophthalates 1012 291734 Acids; aromatic polycarboxylic acids; other esters of orthophthalic acids 1013 291735 Acids; aromatic polycarboxylic acids; phthalic anhydride 1014 291736 Acids; aromatic polycarboxylic acids; terephthalic acid and its salts 1015 291737 Acids; aromatic polycarboxylic acids; dimethyl terephthalate 1016 291812 Acids; carboxylic acids, (with alcohol function but without other oxygen function), tartaric acid 1017 291814 Acids; carboxylic acids, (with alcohol function but without other oxygen function), citric acid 1018 291817 Acids; carboxylic acids, (with alcohol function but without other oxygen function), 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 1019 291819 Acids;

oxygen function), citric acid 1018 291817 Acids; carboxylic acids, (with alcohol function but without other oxygen function), 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 1019 291819 Acids; carboxylic acids, (with alcohol function but without other oxygen function), other than lactic, tartaric, citric, and gluconic acids and their salts and esters 1020 291829 Acids; carboxylic acids, (with phenol function but without other oxygen function), their anhydrides, halides, peroxides, peroxyacids and their derivatives, n.e.c. in item no. 2918.2 1021 291891 Acids; carboxylic acids, with additional oxygen function (not alcohol, phenol, aldehyde or ketone) and their anhydrides, halides, peroxides and peroxyacids; 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters 1022 291899 Acids; carboxylic acids, with additional oxygen function (not alcohol, phenol, aldehyde or ketone) and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives; other than 2,4,5-T (ISO) 1023 291910 Esters; phosphoric, and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives; tris(2,3- dibromopropyl) phosphate 1024 292019 Esters; thiophosphoric esters (phosphorothioates) and their salts; other than parathion (ISO) and parathion-methyl (ISO) (methyl- parathion) 1025 292021 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, dimethyl phosphite

n (ISO) and parathion-methyl (ISO) (methyl- parathion) 1025 292021 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, dimethyl phosphite

1026 292022 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, diethyl phosphite 1027 292023 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, trimethyl phosphite 1028 292024 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, triethyl phosphite 1029 292029 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, n.e.c. in heading no. 2920 1030 292030 Esters; of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, endosulfan (ISO) 1031 292090 Esters; other than thiophosphoric esters (phosphorothioates) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives 1032 292111 Amine-function compounds; acyclic monoamines and their derivatives, methylamine, di- or trimethylamine and their salts 1033 292112 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N,N-Dimethylamino)ethylchloride hydrochloride 1034 292113 Amine-function compounds;

heir salts 1033 292112 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N,N-Dimethylamino)ethylchloride hydrochloride 1034 292113 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N,N-Diethylamino)ethylchloride hydrochloride 1035 292114 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 1036 292119 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, n.e.c. in item no. 2921.1 1037 292121 Amine-function compounds; acyclic polyamines and their derivatives, ethylenediamine and its salts 1038 292122 Amine-function compounds; acyclic polyamines and their derivatives, hexamethylenediamine and its salts 1039 292129 Amine-function compounds; acyclic polyamines and their derivatives, and salts thereof, n.e.c. in item no. 2921.2 1040 292130 Amine-function compounds; cyclanic, cyclenic or cycloterpenic mono- or polyamines and their derivatives; salts thereof 1041 292141 Amine-function compounds; aromatic monoamines and their derivatives, aniline and its salts

yclanic, cyclenic or cycloterpenic mono- or polyamines and their derivatives; salts thereof 1041 292141 Amine-function compounds; aromatic monoamines and their derivatives, aniline and its salts

1042 292143 Amine-function compounds; aromatic monoamines and their derivatives, toluidines and their derivatives; salts thereof 1043 292144 Amine-function compounds; aromatic monoamines and their derivatives, diphenylamine and its derivatives; salts thereof 1044 292211 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, monoethanolamine and its salts 1045 292212 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, diethanolamine and its salts 1046 292215 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, triethanolamine 1047 292216 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, Diethanolammonium perfluorooctane sulphonate 1048 292217 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, Methyldiethanolamine and ethyldiethanolamine 1049 292218 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters;

ers and esters; salts thereof, Methyldiethanolamine and ethyldiethanolamine 1049 292218 Amino-alcohols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, 2-(N,N- Diisopropylamino)ethanol 1050 292219 Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof, n.e.c. in item no. 2922.1 1051 292221 Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function; their ethers and esters; salts thereof, aminohydroxynaphthalenesulphonic acids and their salts 1052 292229 Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof n.e.c. in item no. 2922.2 1053 292243 Amino-acids, other than those containing more than one kind of oxygen function, and their esters; anthranilic acid and its esters; salts thereof 1054 292320 Lecithins and other phosphoaminolipids, whether or not chemically defined 1055 292412 Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof; fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) 1056 292421 Cyclic amides (including cyclic carbamates) and their derivatives, ureines and their derivatives; salts thereof

eof; fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) 1056 292421 Cyclic amides (including cyclic carbamates) and their derivatives, ureines and their derivatives; salts thereof

1057 292423 Cyclic amides (including cyclic carbamates) and their derivatives; 2- acetamidobenzoic acid (N-acetylanthranillic acid) and its salts 1058 292511 Imides and their derivatives; saccharin and its salts 1059 292519 Imides and their derivatives; other than saccharin and glutethimide (INN) 1060 292521 Imines and their derivatives; salts thereof; chlordimeform (ISO) 1061 292529 Imines and their derivatives; salts thereof; other than chlordimeform (ISO) 1062 292610 Nitrile-function compounds; acrylonitrile 1063 292910 Nitrogen-function compounds; n.e.c. in chapter 29, isocyanates 1064 292990 Nitrogen-function compounds; n.e.c. in chapter 29, excluding isocyanates 1065 293010 Organo-sulphur compounds; 2-(N,N-Diethylamino) ethanethiol 1066 293020 Organo-sulphur compounds; thiocarbamates and dithiocarbamates 1067 293030 Organo-sulphur compounds; thiuram mono-, di- or tetrasulphides 1068 293060 Organo-sulphur compounds; 2-(N,N-Diethylamino)ethanethiol 1069 293070 Organo-sulphur compounds; bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 1070 293090 Organo-sulphur compounds; n.e.c. in heading no.

lphur compounds; 2-(N,N-Diethylamino)ethanethiol 1069 293070 Organo-sulphur compounds; bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 1070 293090 Organo-sulphur compounds; n.e.c. in heading no. 2930 1071 293110 Organo-inorganic compounds; tetramethyl lead and tetraethyl lead 1072 293120 Organo-inorganic compounds; tributyltin compounds 1073 293141 Non-halogenated organo-phosphorous derivatives; dimethyl methylphosphonate 1074 293144 Non-halogenated organo-phosphorous derivatives; methylphosphonic acid 1075 293149 Non-halogenated organo-phosphorous derivatives; other non- halogenated organo-phosphorous derivatives, n.e.c. in item no. 2931.4 1076 293159 Halogenated organo-phosphorous derivatives; other halogenated organo-phosphorous derivatives, n.e.c. in item no. 2931.5 1077 293211 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, tetrahydrofuran 1078 293212 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, 2-furaldehyde (furfuraldehyde)

trahydrofuran 1078 293212 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, 2-furaldehyde (furfuraldehyde)

1079 293213 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, furfuryl alcohol and tetrahydrofurfuryl alcohol 1080 293214 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, sucralose 1081 293219 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, n.e.c. in item no. 2932.1 1082 293292 Heterocyclic compounds; with oxygen hetero-atom(s) only, (other than lactones or compounds containing an unfused furan ring (whether or not hydrogenated) in the structure), 1-(1,3-benzodiaxol-5-yl) propan-2- one 1083 293321 Heterocyclic compounds; with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, hydantoin and its derivatives 1084 293332 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, piperidine and its salts 1085 293333 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, other than pyridine and its salts, other than piperidine and its salts 1086 293334 Heterocyclic compounds;

nds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, other than pyridine and its salts, other than piperidine and its salts 1086 293334 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, other fentanyls and their derivatives 1087 293335 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, 3-quinuclidinol 1088 293336 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, 4-anilino-N-phenethylpiperidine (ANPP) 1089 293337 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, N-phenethyl-4-piperdone (NPP) 1090 293339 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in the structure, n.e.c. in 2933.3 1091 293349 Heterocyclic compounds; containing a quinoline or isoquinoline ring- system (whether or not hydrogenated) in the structure, not further fused, other than levorphanol (INN) and its salts 1092 293361 Heterocyclic compounds; containing an unfused triazine ring (whether or not hydrogenated) in the structure, melamine 1093 293371 Heterocyclic compounds; lactams; 6-hexanelactam (epsilon- caprolactam)

rocyclic compounds; containing an unfused triazine ring (whether or not hydrogenated) in the structure, melamine 1093 293371 Heterocyclic compounds; lactams; 6-hexanelactam (epsilon- caprolactam)

1094 293372 Heterocyclic compounds; lactams; clobazam (INN) and methyprylon (INN) 1095 293410 Heterocyclic compounds; containing an unfused thiazole ring (whether or not hydrogenated) in the structure 1096 293420 Heterocyclic compounds; containing in the structure, a benzothiazole ring-system (whether or not hydrogenated), not further fused 1097 293430 Heterocyclic compounds; containing in the structure, a phenothiazine ring-system (whether or not hydrogenated), not further fused 1098 293919 Alkaloids, vegetable; of opium and their derivatives; other than in 2939.11, salts thereof 1099 293942 Alkaloids, vegetable; pseudoephedrine (INN) and its salts 1100 294000 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than the products of heading 29.37, 29.38, or 29.39 1101 300120 Glands and other organs; extracts of glands or other organs or of their secretions, for organo-therapeutic uses 1102 300212 Blood, human or animal, antisera, other blood fractions and immunological products; antisera and other blood fractions 1103 300213 Blood, human or animal, antisera, other blood fractions and immunological products;

mal, antisera, other blood fractions and immunological products; antisera and other blood fractions 1103 300213 Blood, human or animal, antisera, other blood fractions and immunological products; immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale 1104 300214 Blood, human or animal, antisera, other blood fractions and immunological products; immunological products, mixed, put up in measured doses or in forms or packings for retail sale 1105 300242 Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; for veterinary medicine 1106 300249 Toxins, cultures of micro-organisms (excluding yeasts) and similar products; n.e.c. in item 3002.3 1107 300251 Cell cultures, whether or not modified; cell therapy products 1108 300259 Cell cultures, whether or not modified; other cell cultures not including cell therapy products 1109 300290 Toxins, cultures of micro-organisms (excluding yeasts) and similar products 1110 300310 Medicaments; containing penicillins, streptomycins or their derivatives, for therapeutic or prophylactic uses, (not in measured doses, not packaged for retail sale)

similar products 1110 300310 Medicaments; containing penicillins, streptomycins or their derivatives, for therapeutic or prophylactic uses, (not in measured doses, not packaged for retail sale)

1111 300320 Medicaments; containing antibiotics other than penicillins, streptomycins and their derivatives, for therapeutic or prophylactic uses, (not in measured doses, not packaged for retail sale) 1112 300331 Medicaments; containing insulin (but not containing antibiotics), for therapeutic or prophylactic uses, not packaged for retail sale 1113 300339 Medicaments; containing hormones (excluding insulin), (but not containing antibiotics), for therapeutic or prophylactic uses, not packaged for retail sale 1114 300431 Medicaments; containing insulin (but not containing antibiotics), for therapeutic or prophylactic uses, packaged for retail sale 1115 300439 Medicaments; containing hormones (but not insulin), adrenal cortex hormones or antibiotics, for therapeutic or prophylactic uses, packaged for retail sale 1116 300490 Medicaments; consisting of mixed or unmixed products n.e.c. in heading no.

in), adrenal cortex hormones or antibiotics, for therapeutic or prophylactic uses, packaged for retail sale 1116 300490 Medicaments; consisting of mixed or unmixed products n.e.c. in heading no. 3004, for therapeutic or prophylactic uses, packaged for retail sale 1117 300630 Pharmaceutical goods; opacifying preparations for x-ray examinations, diagnostic reagents designed to be administered to the patient 1118 300640 Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements 1119 300650 Pharmaceutical goods; first aid boxes and kits 1120 300660 Pharmaceutical goods; chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides 1121 300670 Pharmaceutical goods; 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 1122 300691 Pharmaceutical goods; appliances identifiable for ostomy use 1123 300693 Pharmaceutical goods; placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses 1124 320110 Tanning extracts of vegetable origin; quebracho extract 1125 320120 Tanning extracts of vegetable origin; wattle extract 1126 320190 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives, (excluding quebracho or wattle extract) 1127 320210 Tanning substances; synthetic organic tanning substances

ts of vegetable origin; tannins and their salts, ethers, esters and other derivatives, (excluding quebracho or wattle extract) 1127 320210 Tanning substances; synthetic organic tanning substances

1128 320290 Tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning 1129 320300 Colouring matter of vegetable or animal origin, including dyeing extracts not animal black, whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin 1130 320411 Dyes; disperse dyes and preparations based thereon 1131 320412 Dyes; acid, whether or not premetallised and preparations based thereon, mordant dyes and preparations based thereon 1132 320413 Dyes; basic dyes and preparations based thereon 1133 320414 Dyes; direct dyes and preparations based thereon 1134 320415 Dyes; vat dyes (including those usable in that state as pigments) and preparations based thereon 1135 320416 Dyes; reactive dyes and preparations based thereon 1136 320418 Dyes; carotenoid colouring matters and preparations based thereon 1137 320490 Dyes; synthetic organic products n.e.c. in heading no. 3204 (e.g.

ive dyes and preparations based thereon 1136 320418 Dyes; carotenoid colouring matters and preparations based thereon 1137 320490 Dyes; synthetic organic products n.e.c. in heading no. 3204 (e.g. of a kind used as luminophores), whether or not chemically defined 1138 320611 Colouring matter; pigments and preparations based on titanium dioxide, containing 80% or more by weight of titanium dioxide calculated on the dry matter 1139 320619 Colouring matter; pigments and preparations based on titanium dioxide, containing less than 80% by weight of titanium dioxide calculated on the dry weight 1140 320620 Colouring matter; pigments and preparations based on chromium compounds 1141 320641 Colouring matter; ultramarine and preparations based thereon 1142 320642 Colouring matter; lithopone and other pigments and preparations based on zinc sulphide 1143 320649 Colouring matter; other preparations n.e.c. in item no. 3206.4 1144 320650 Colouring matter; inorganic products of a kind used as luminophores 1145 320710 Pigments; prepared pigments, opacifiers, colours and similar preparations 1146 320720 Enamels and glazes; vitrifiable enamels and glazes, engobes (slips) and similar preparations 1147 320730 Lustres; liquid lustres and similar preparations 1148 320740 Glass; glass frit and other glass, in the form of powder, granules or flakes

, engobes (slips) and similar preparations 1147 320730 Lustres; liquid lustres and similar preparations 1148 320740 Glass; glass frit and other glass, in the form of powder, granules or flakes

1149 320810 Paints and varnishes; based on polyesters, dispersed or dissolved in a non-aqueous medium 1150 320820 Paints and varnishes; based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium 1151 320890 Paints and varnishes; based on polymers n.e.c. in heading no. 3208, dispersed or dissolved in a non-aqueous medium 1152 320910 Paints and varnishes; based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium 1153 320990 Paints and varnishes; (based on polymers other than acrylic or vinyl), dispersed or dissolved in an aqueous medium 1154 321000 Paints and varnishes; (including enamels, lacquers and distempers), prepared water pigments of a kind used for finishing leather 1155 321100 Driers; prepared 1156 321210 Pigments; of a kind used in the manufacture of paints, stamping foils 1157 321310 Colours; in sets, of a kind used by artists, students or signboard painters 1158 321390 Colours; (other than in sets), of a kind used by artists, students or signboard painters 1159 321410 Mastics; painters' fillings 1160 321490 Mastics; n.e.c. in heading no.

painters 1158 321390 Colours; (other than in sets), of a kind used by artists, students or signboard painters 1159 321410 Mastics; painters' fillings 1160 321490 Mastics; n.e.c. in heading no. 3214 1161 321511 Ink; for printing, black, whether or not concentrated or solid 1162 330112 Oils, essential; of orange (terpeneless or not), including concretes and absolutes 1163 330113 Oils, essential; of lemon (terpeneless or not), including concretes and absolutes 1164 330119 Oils, essential; of citrus fruits n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes 1165 330124 Oils, essential; of peppermint (Mentha piperita), terpeneless or not, including concretes and absolutes 1166 330125 Oils, essential; of mints (excluding peppermint), terpeneless or not, including concretes and absolutes 1167 330129 Oils, essential; n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes 1168 330130 Resinoids 1169 330190 Oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301 1170 330290 Odoriferous substances and mixtures; used as raw materials in industries other than the food or drink industries 1171 330300 Perfumes and toilet waters

s, n.e.c. in heading no. 3301 1170 330290 Odoriferous substances and mixtures; used as raw materials in industries other than the food or drink industries 1171 330300 Perfumes and toilet waters

1172 330410 Cosmetic and toilet preparations; lip make-up 1173 330420 Cosmetic and toilet preparations; eye make-up 1174 330430 Cosmetic and toilet preparations; manicure or pedicure preparations 1175 330491 Cosmetic and toilet preparations; powders, whether or not compressed (excluding lip, eye, manicure or pedicure preparations) 1176 330499 Cosmetic and toilet preparations; n.e.c. in heading no. 3304, for the care of the skin (excluding medicaments, including sunscreen or sun tan preparations) 1177 330510 Hair preparations; shampoos 1178 330520 Hair preparations; for permanent waving or straightening 1179 330530 Hair preparations; lacquers 1180 330590 Hair preparations; n.e.c. in heading no. 3305 1181 330610 Oral or dental hygiene preparations; dentifrices 1182 330620 Oral or dental hygiene preparations; yarn used to clean between the teeth (dental floss) 1183 330690 Oral or dental hygiene preparations; other than dentifrices 1184 330710 Perfumery, cosmetic or toilet preparations; pre-shave, shaving or after- shave preparations 1185 330720 Perfumery, cosmetic or toilet preparations; personal deodorants and antiperspirants 1186 330730 Perfumery, cosmetic or toilet preparations; perfumed bath salts and other bath preparations 1187 330741 Perfumes and deodorizers;

eparations; personal deodorants and antiperspirants 1186 330730 Perfumery, cosmetic or toilet preparations; perfumed bath salts and other bath preparations 1187 330741 Perfumes and deodorizers; perfuming or deodorizing preparations for rooms, agarbatti and other odoriferous preparations which operate by burning (including those used during religious rites) 1188 330749 Perfumes and deodorizers; perfuming or deodorizing preparations for rooms, (excluding those which operate by burning) 1189 330790 Perfumes and deodorizers; perfuming or deodorizing preparations n.e.c. in heading no. 3307 1190 340119 Soap and organic surface-active products; in the form of bars, cakes, moulded shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, not for toilet use 1191 340120 Soap; in forms n.e.c. in item no. 3401.11 1192 340130 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

. in item no. 3401.11 1192 340130 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

1193 340241 Organic surface-active agents; cationic (other than soap), whether or not put up for retail sale 1194 340249 Organic surface-active agents; whether or not put up for retail sale, n.e.c. in item no. 3402 1195 340250 Washing and cleaning preparations; powders, flakes and granules, surface-active, whether or not containing soap (excluding those of heading no. 3401), put up for retail sale 1196 340290 Washing and cleaning preparations; surface-active, whether or not containing soap (excluding those of heading no. 3401), including auxiliary washing preparations, not for retail sale 1197 340311 Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), containing less than 70% (by weight) of petroleum oils or oils obtained from bituminous minerals 1198 340319 Lubricating preparations; (other than for the treatment of textile and similar materials), containing less than 70% (by weight) of petroleum oils or oils obtained from bituminous minerals 1199 340391 Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), (not containing petroleum oils or oils obtained from bituminous minerals) 1200 340399 Lubricating preparations;

ations; for the treatment of textile and similar materials (leather, furskins etc), (not containing petroleum oils or oils obtained from bituminous minerals) 1200 340399 Lubricating preparations; other than for the treatment of textile and similar materials, not containing petroleum oils or oils obtained from bituminous minerals 1201 340420 Waxes; artificial and prepared, of poly(oxyethylene) (polyethylene glycol) 1202 340490 Waxes; artificial and prepared, other than of polyethylene glycol 1203 340510 Polishes, creams and similar preparations; for footwear or leather, excluding waxes of heading no. 3404 1204 340520 Polishes, creams and similar preparations; for the maintenance of wooden furniture, floors or other woodwork, excluding waxes of heading no. 3404 1205 340530 Polishes, creams and similar preparations; for coachwork, other than metal polishes, excluding waxes of heading no. 3404 1206 340540 Scouring pastes and powders and other scouring preparations; (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics, cellular rubber, impregnated, coated or covered) 1207 340590 Polishes, creams and similar preparations; n.e.c. in heading no. 3405, excluding waxes of heading no. 3404 1208 340700 Modelling pastes; preparations known as dental wax, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry

00 Modelling pastes; preparations known as dental wax, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry

1209 350110 Casein 1210 350190 Caseinates and other casein derivatives; casein glues 1211 350211 Albumins; egg albumin, dried 1212 350219 Albumins; egg albumin, not dried 1213 350220 Albumins; milk albumin, including concentrates of two or more whey proteins 1214 350290 Albumins, albuminates and other albumin derivatives; other than egg or milk albumin, including concentrates of two or more whey proteins 1215 350300 Gelatin (including gelatin in rectangular sheets, whether or not surface- worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading no. 3501 1216 350400 Peptones and their derivatives; other protein substances and their derivatives n.e.c. or included, hide powder, whether or not chromed 1217 350510 Dextrins and other modified starches 1218 350520 Glues; based on starches, or on dextrins or other modified starches 1219 350610 Glues or adhesives; prepared, products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg 1220 350699 Glues and other adhesives; prepared, n.e.c. in heading no.

ucts suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg 1220 350699 Glues and other adhesives; prepared, n.e.c. in heading no. 3506, not exceeding a net weight of 1kg 1221 350710 Enzymes; rennet and concentrates thereof 1222 350790 Enzymes and prepared enzymes; other than rennet and concentrates thereof 1223 360100 Explosives; propellent powders 1224 360200 Explosives, prepared; other than propellent powders 1225 360310 Safety fuses 1226 360320 Detonating cords 1227 360330 Percussion caps 1228 360340 Detonating caps 1229 360350 Igniters 1230 360360 Electric detonators 1231 360410 Pyrotechnic products; fireworks 1232 360490 Pyrotechnic products; signalling flares, rain rockets, fog signals and other pyrotechnic articles (excluding fireworks) 1233 360500 Matches; other than pyrotechnic articles of heading no. 3604 1234 360610 Fuels; liquid or liquefied-gas, in containers, of a kind used for filling or refilling cigarette or similar lighters, (of a capacity not exceeding 300cm3)

rticles of heading no. 3604 1234 360610 Fuels; liquid or liquefied-gas, in containers, of a kind used for filling or refilling cigarette or similar lighters, (of a capacity not exceeding 300cm3)

1235 360690 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials n.e.c. in chapter 36 1236 370110 Photographic plates and film; for x-ray, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles 1237 370120 Photographic plates and film; instant print film, in the flat, sensitised, unexposed, whether or not in packs 1238 370130 Photographic plates and film; in the flat, sensitised, unexposed, with any side exceeding 225mm, of any materials other than paper, paperboard or textiles 1239 370191 Photographic plates and film; for colour photography (polychrome), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles 1240 370199 Photographic plates and film; (for other than colour photography), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles 1241 370210 Photographic film; for x-rays, in rolls, sensitised and unexposed (other than of paper, paperboard or textiles) 1242 370231 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 1243 370232 Photographic film;

lour photography (polychrome), in rolls, sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 1243 370232 Photographic film; in rolls, with silver halide emulsion, sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 1244 370239 Photographic film; in rolls, (other than with silver halide emulsion and for colour photography), sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 1245 370242 Photographic film; in rolls, (other than for colour photography), sensitised, unexposed, without sprocket holes, of a width exceeding 610mm and of a length exceeding 200m (other than of paper, paperboard or textiles) 1246 370243 Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 610mm and of a length not exceeding 200m (other than of paper, paperboard or textiles) 1247 370244 Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 105mm but not exceeding 610mm (other than of paper, paperboard or textiles)

textiles) 1247 370244 Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 105mm but not exceeding 610mm (other than of paper, paperboard or textiles)

1248 370255 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, of a width exceeding 16mm but not 35mm and of a length exceeding 30m (other than of paper, paperboard or textiles) 1249 370310 Photographic paper, paperboard and textiles; in rolls, sensitised, unexposed, of a width exceeding 610mm 1250 370320 Photographic paper, paperboard and textiles; for colour photography (polychrome), (other than in rolls of a width exceeding 610mm), sensitised, unexposed 1251 370390 Photographic paper, paperboard and textiles; (for other than colour photography, other than in rolls of a width exceeding 610mm), sensitised, unexposed 1252 370400 Photographic plates, film, paper, paperboard and textiles; exposed but not developed 1253 370500 Photographic plates and film; exposed and developed, other than cinematographic film 1254 370610 Cinematographic film; exposed and developed, whether or not incorporating sound track or consisting only of sound track, of a width of 35cm or more 1255 370690 Cinematographic film; exposed and developed, whether or not incorporating a sound track or consisting only of sound track, of a width less than 35mm 1256 370710 Photographic goods; sensitised emulsions, put up in measured portions or put up for retail sale in a form ready for use 1257 370790 Photographic goods;

ck, of a width less than 35mm 1256 370710 Photographic goods; sensitised emulsions, put up in measured portions or put up for retail sale in a form ready for use 1257 370790 Photographic goods; chemical preparations other than sensitised emulsions, put up in measured portions or put up for retail sale in a form ready for use 1258 380110 Graphite; artificial 1259 380120 Graphite; colloidal or semi-colloidal 1260 380130 Carbonaceous pastes; for electrodes and similar pastes for furnace linings 1261 380190 Graphite or other carbon based preparations; in the form of pastes, blocks, plates or other semi-manufactures 1262 380210 Carbon; activated 1263 380290 Chemical products; activated natural mineral products, animal black, including spent animal black 1264 380300 Chemical products; tall oil, whether or not refined 1265 380400 Lyes, residual; from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803 1266 380510 Terpenic oils; gum, wood or sulphate turpentine oils

her or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803 1266 380510 Terpenic oils; gum, wood or sulphate turpentine oils

1267 380590 Terpenic oils; produced by the treatment of coniferous woods, crude dipentene, sulphite turpentine and other crude para-cymene, n.e.c. in heading no. 3805 1268 380610 Rosin and resin acids 1269 380620 Rosin and resin; salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts 1270 380630 Ester gums 1271 380690 Rosin; spirit and oils, n.e.c. in heading no. 3806 1272 380700 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 1273 380852 Insecticides and the like; containing goods specified in Subheading Note 1 to this Chapter; for retail sale or as preparations or articles; DDT (ISO) (clofenotane (INN)), in packings of 300g or less 1274 380859 Insecticides, rodenticides, fungicides, disinfectants, herbicides and the like; containing goods specified in Subheading Note 1 to this Chapter; not DDT (ISO) (clofenotane (INN)), put up in forms or packings for retail sale or as preparations or articles 1275 380861 Insecticides and the like; containing goods specified in Subheading Note 2 to this Chapter; in packings of a net weight content not exceeding 300g; for retail sale or as preparations or articles 1276 380862 Insecticides;

; containing goods specified in Subheading Note 2 to this Chapter; in packings of a net weight content not exceeding 300g; for retail sale or as preparations or articles 1276 380862 Insecticides; containing goods specified in Subheading Note 2 to this Chapter; put up in forms or packings for retail sale or as preparations or articles, in packings of a net weight content exceeding 300g but not exceeding 7.5kg 1277 380869 Insecticides; containing goods named in Subheading Note 2 to this Chapter, put up in forms or packings for retail sale or as preparations or articles, in packings of a net weight content exceeding 7.5kg 1278 380891 Insecticides; other than containing goods specified in Subheading Note 1 to this Chapter; put up in forms or packings for retail sale or as preparations or articles 1279 380894 Disinfectants; other than containing goods specified in Subheading Note 1 in this Chapter; put up in forms or packings for retail sale or as preparations or articles 1280 380899 Rodenticides and other similar products n.e.c. in heading no. 3808.9; other than containing goods specified in Subheading Note 1 in this Chapter, put up in forms or packings for retail sale or as preparations or articles

milar products n.e.c. in heading no. 3808.9; other than containing goods specified in Subheading Note 1 in this Chapter, put up in forms or packings for retail sale or as preparations or articles

1281 380910 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and preparations, used in textile, paper, leather etc industries, with basis of amylaceous substances, n.e.c. 1282 380991 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and preparations, used in the textile industry (excluding those with a basis of amylaceous substances) 1283 380992 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and preparations, used in the paper industry (excluding those with a basis of amylaceous substances) 1284 380993 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and preparations, used in the leather or like (excluding paper and textile) industries, (excluding those with a basis of amylaceous substances) 1285 381010 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 1286 381090 Fluxes and other auxiliary preparations; for soldering, brazing or welding, or preparations used as cores or coatings for welding electrodes or rods 1287 381119 Anti-knock preparations; other than those based on lead compounds 1288 381129 Lubricating oil additives;

ing, or preparations used as cores or coatings for welding electrodes or rods 1287 381119 Anti-knock preparations; other than those based on lead compounds 1288 381129 Lubricating oil additives; not containing petroleum oils or oils obtained from bituminous minerals 1289 381190 Oxidation and gum inhibitors, viscosity improvers, anti-corrosive preparations, other prepared additives for mineral oils or liquids used as mineral oils (including gasoline), n.e.c. in heading no. 3811 1290 381210 Rubber accelerators; prepared 1291 381220 Plasticisers, compound; for rubber or plastics 1292 381231 Anti-oxidising preparations and other compound stabilisers; for rubber or plastics, mixtures of oligomers of 2,2,4-trimethyl-1,2- dihydroquinoline (TMQ) 1293 381300 Fire-extinguishers; preparations and charges and charged fire- extinguishing grenades 1294 381400 Solvents and thinners; organic composite solvents and thinners, n.e.c. or included, prepared paint or varnish removers 1295 381511 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with nickel or nickel compounds as the active substance, n.e.c. or included

nish removers 1295 381511 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with nickel or nickel compounds as the active substance, n.e.c. or included

1296 381512 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with precious metal or precious metal compounds as the active substance, n.e.c. or included 1297 381519 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with an active substance other than nickel or precious metals or their compounds, n.e.c. or included 1298 381600 Refractory cements, mortars, concretes and similar compositions; other than products of heading no. 3801 1299 381700 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading no. 2707 or 2902 1300 381800 Chemical elements; doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 1301 381900 Hydraulic fluids; for brakes 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 1302 382000 Anti-freezing preparations and prepared de-icing fluids 1303 382100 Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 1304 382311 Industrial monocarboxylic fatty acids, acid oils from refining;

r the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 1304 382311 Industrial monocarboxylic fatty acids, acid oils from refining; stearic acid 1305 382312 Industrial monocarboxylic fatty acids, acid oils from refining; oleic acid 1306 382313 Industrial monocarboxylic fatty acids, acid oils from refining; tall oil fatty acids 1307 382370 Industrial fatty alcohols 1308 382410 Binders, prepared; for foundry moulds or cores 1309 382430 Metal carbides, non-agglomerated; mixed together or with metallic binders 1310 382440 Cements, mortars or concretes; their prepared additives 1311 382450 Mortars and concretes; non-refractory 1312 382460 Sorbitol; other than that of subheading no. 2905.44 1313 382481 Mixtures and preparations containing oxirane (ethylene oxide) 1314 382482 Mixtures and preparations containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 1315 382485 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 to this Chapter; containing 1,2,3,4,5,6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

hemical products, mixtures and preparations; containing goods specified in Subheading Note 3 to this Chapter; containing 1,2,3,4,5,6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

1316 382488 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 to this Chapter; containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers 1317 382489 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 to this Chapter; containing short-chain chlorinated paraffins 1318 382491 Chemical products, mixtures and preparations; consisting mainly of (5- ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl] methylphosphonate 1319 382492 Chemical products, mixtures and preparations; polyglycol esters of methylphosphonic acid 1320 382499 Chemical products, mixtures and preparations; n.e.c. heading 3824 1321 382520 Residual products of the chemical or allied industries, not elsewhere specified or included; sewage sludge 1322 382590 Residual products of the chemical or allied industries, not elsewhere specified or included; n.e.c.

e chemical or allied industries, not elsewhere specified or included; sewage sludge 1322 382590 Residual products of the chemical or allied industries, not elsewhere specified or included; n.e.c. in 3825 or 27.10 1323 390110 Ethylene polymers; in primary forms, polyethylene having a specific gravity of less than 0.94 1324 390120 Ethylene polymers; in primary forms, polyethylene having a specific gravity of 0.94 or more 1325 390130 Ethylene polymers; in primary forms, ethylene-vinyl acetate copolymers 1326 390220 Propylene, other olefin polymers; polyisobutylene in primary forms 1327 390230 Propylene, other olefin polymers; propylene copolymers in primary forms 1328 390290 Propylene, other olefin polymers; n.e.c. in heading no. 3902, in primary forms 1329 390311 Styrene polymers; expansible polystyrene, in primary forms 1330 390319 Styrene polymers; (other than expansible polystyrene), in primary forms 1331 390320 Styrene polymers; styrene-acrylonitrile (SAN) copolymers, in primary forms 1332 390330 Styrene polymers; acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms 1333 390390 Styrene polymers; in primary forms, n.e.c. in heading no. 3903 1334 390410 Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms

e polymers; in primary forms, n.e.c. in heading no. 3903 1334 390410 Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms

1335 390421 Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances 1336 390422 Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances 1337 390430 Vinyl chloride, other halogenated olefin polymers; vinyl chloride-vinyl acetate copolymers, in primary forms 1338 390440 Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904 1339 390450 Vinyl chloride, other halogenated olefin polymers; vinylidene chloride polymers, in primary forms 1340 390490 Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904 1341 390512 Poly(vinyl acetate); in aqueous dispersion, in primary forms 1342 390519 Poly(vinyl acetate); (other than in aqueous dispersion), in primary forms 1343 390521 Vinyl acetate copolymers; in aqueous dispersion, in primary forms 1344 390529 Vinyl acetate copolymers; (other than in aqueous dispersion), in primary forms 1345 390530 Poly(vinyl alcohol); whether or not containing unhydrolysed acetate groups 1346 390591 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, copolymers 1347 390599 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c.

1346 390591 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, copolymers 1347 390599 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, other than copolymers 1348 390610 Acrylic polymers; poly(methyl methacrylate), in primary forms 1349 390710 Polyacetals; in primary forms 1350 390721 Polyethers other than polyacetals; in primary forms, bis(polyoxyethylene) methylphosphonate 1351 390740 Polycarbonates; in primary forms 1352 390750 Alkyd resins; in primary forms 1353 390770 Poly(lactic acid); in primary forms 1354 390791 Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms 1355 390810 Polyamides; polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12, in primary forms 1356 390890 Polyamides; n.e.c. in heading no. 3908, in primary forms 1357 390910 Amino-resins; urea and thiourea resins, in primary forms 1358 390920 Amino-resins; melamine resins, in primary forms

390890 Polyamides; n.e.c. in heading no. 3908, in primary forms 1357 390910 Amino-resins; urea and thiourea resins, in primary forms 1358 390920 Amino-resins; melamine resins, in primary forms

1359 390931 Amino-resins; n.e.c. in heading no. 3909, in primary forms, poly(methylene phenyl isocyanate) (Crude MDI, polymeric MDI) 1360 390939 Amino-resins; n.e.c. in heading no. 3909, in primary forms, other than poly(methylene phenyl isocyanate) (Crude MDI, polymeric MDI) 1361 391110 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes; in primary forms 1362 391190 Polysulphides, polysulphones and similar products of chemical synthesis n.e.c. in chapter 39; in primary forms 1363 391211 Cellulose acetates; non-plasticised, in primary forms 1364 391212 Cellulose acetates; plasticised, in primary forms 1365 391220 Cellulose nitrates (including collodions); in primary forms 1366 391231 Cellulose ethers; carboxymethylcellulose and its salts, in primary forms 1367 391239 Cellulose ethers; (other than carboxymethylcellulose and its salts), in primary forms 1368 391290 Cellulose and its chemical derivatives; n.e.c. in item no. 3912, in primary forms 1369 391310 Polymers, natural; alginic acid, its salts and esters, in primary forms 1370 391390 Polymers, natural and modified natural; in primary forms (excluding alginic acid, its salts and esters) 1371 391400 Ion-exchangers; based on polymers of heading no.

in primary forms 1370 391390 Polymers, natural and modified natural; in primary forms (excluding alginic acid, its salts and esters) 1371 391400 Ion-exchangers; based on polymers of heading no. 3901 to 3913, in primary forms 1372 391610 Ethylene polymers; monofilament, of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked 1373 391620 Vinyl chloride polymers; monofilament, of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked 1374 391690 Plastics; monofilament, of plastics n.e.c. in heading no. 3916, cross- sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked 1375 391710 Plastics; artificial guts (sausage casings) of hardened protein or of cellulosic materials 1376 391721 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of ethylene 1377 391722 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of propylene

f cellulosic materials 1376 391721 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of ethylene 1377 391722 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of propylene

1378 391723 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride 1379 391729 Plastics; tubes, pipes and hoses thereof, rigid, of plastics n.e.c. in heading no. 3917 1380 391731 Plastics; tubes, pipes and hoses thereof, flexible, having a minimum burst pressure of 27.6MPa 1381 391732 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, without fittings 1382 391733 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or otherwise combined with other materials, with fittings 1383 391739 Plastics; tubes, pipes and hoses thereof, n.e.c. in item no. 3917.30 1384 391890 Floor, wall or ceiling coverings; of plastics (excluding polymers of vinyl chloride), whether or not self-adhesive, in rolls or in the form of tiles 1385 391910 Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self-adhesive, in rolls of a width not exceeding 20cm 1386 392030 Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1387 392043 Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers;

llular and not reinforced, laminated, supported or similarly combined with other materials 1387 392043 Plastics; polymers of vinyl chloride, containing by weight not less than 6% of plasticisers; plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1388 392051 Plastics; of acrylic polymers, polymethyl methacrylate, plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1389 392059 Plastics; of acrylic polymers (excluding polymethyl methacrylate), plates, sheets, film, foil and strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1390 392061 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1391 392063 unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

minated, supported or similarly combined with other materials 1391 392063 unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

1392 392071 regenerated cellulose; non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1393 392073 cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1394 392079 cellulose derivatives n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1395 392091 poly(vinyl butyral), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1396 392092 polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1397 392093 amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1398 392094 phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1399 392099 plastics n.e.c. in heading no.

ined with other materials 1398 392094 phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1399 392099 plastics n.e.c. in heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1400 392111 Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular 1401 392112 Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular 1402 392113 Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular 1403 392114 Plastics; plates, sheets, film, foil and strip, of regenerated cellulose, cellular 1404 392119 Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular 1405 392210 Plastics; baths, shower-baths, sinks and wash-basins 1406 392220 Plastics; lavatory seats and covers 1407 392290 Plastics; bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922 1408 392310 Plastics; boxes, cases, crates and similar articles for the conveyance or packing of goods

dets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922 1408 392310 Plastics; boxes, cases, crates and similar articles for the conveyance or packing of goods

1409 392321 Ethylene polymers; sacks and bags (including cones), for the conveyance or packing of goods 1410 392329 Plastics; sacks and bags (including cones), for the conveyance or packing of goods, of plastics other than ethylene polymers 1411 392330 Plastics; carboys, bottles, flasks and similar articles, for the conveyance or packing of goods 1412 392340 Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods 1413 392390 Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923 1414 392410 Plastics; tableware and kitchenware 1415 392490 Plastics; household articles and hygienic or toilet articles 1416 392510 Plastics; builders' ware, reservoirs, tanks, vats and similar containers of a capacity exceeding 300 litres 1417 392520 Plastics; builders' ware, doors, windows and their frames and thresholds for doors 1418 392530 Plastics; builders' ware, shutters, blinds (including venetian blinds) and similar articles and parts thereof 1419 392590 Plastics; builders' ware, n.e.c. or included in heading no.

s 1418 392530 Plastics; builders' ware, shutters, blinds (including venetian blinds) and similar articles and parts thereof 1419 392590 Plastics; builders' ware, n.e.c. or included in heading no. 3925 1420 392610 Plastics; office or school supplies 1421 392620 Plastics; articles of apparel and clothing accessories (including gloves, mittens and mitts) 1422 392630 Plastics; fittings for furniture, coachwork or the like 1423 392640 Plastics; statuettes and other ornamental articles 1424 392690 Plastics; other articles n.e.c. in chapter 39 1425 400110 Rubber; natural rubber latex, whether or not pre-vulcanised, in primary forms or in plates, sheets or strip 1426 400121 Rubber; natural (excluding latex), in smoked sheets 1427 400122 Rubber; technically specified natural rubber (TSNR), in primary forms or in plates, sheets or strip (excluding latex and smoked sheets) 1428 400129 Rubber; natural (excluding latex, technically specified natural rubber and smoked sheets), in primary forms or in plates, sheets or strip 1429 400130 Balata, gutta-percha, guayule, chicle and similar natural gums; in primary forms or in plates, sheets or strip 1430 400211 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR) latex, in primary forms or in plates, sheets or strip 1431 400219 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR), (other than latex), in primary forms or in plates, sheets or strip

sheets or strip 1431 400219 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR), (other than latex), in primary forms or in plates, sheets or strip

1432 400220 Rubber; synthetic, butadiene rubber (BR), in primary forms or in plates, sheets or strip 1433 400231 Rubber; synthetic, isobutene-isoprene (butyl) rubber (IIR), in primary forms or in plates, sheets or strip 1434 400239 Rubber; synthetic, halo-isobutene-isoprene rubber (CIIR or BIIR), in primary forms or in plates, sheets or strip 1435 400241 Rubber; synthetic, chloroprene (chlorobutadiene) rubber (CR), latex, in primary forms or in plates, sheets or strip 1436 400249 Rubber; synthetic, chloroprene (chlorobutadiene) rubber (CR), (other than latex), in primary forms or in plates, sheets or strip 1437 400251 Rubber; synthetic, acrylonitrile-butadiene rubber (NBR), latex, in primary forms or in plates, sheets or strip 1438 400259 Rubber; synthetic, acrylonitrile-butadiene rubber (NBR), (other than latex), in primary forms or in plates, sheets or strip 1439 400260 Rubber; synthetic, isoprene rubber (IR), in primary forms or in plates, sheets or strip 1440 400270 Rubber; synthetic, ethylene-propylene-non-conjugated diene rubber (EPDM), in primary forms or in plates, sheets or strip 1441 400280 Rubber; mixtures of natural and synthetic rubbers of heading no. 4001 and 4002, in primary forms or in plates, sheets or strip 1442 400291 Rubber; synthetic, n.e.c.

s, sheets or strip 1441 400280 Rubber; mixtures of natural and synthetic rubbers of heading no. 4001 and 4002, in primary forms or in plates, sheets or strip 1442 400291 Rubber; synthetic, n.e.c. in heading 4002, latex, in primary forms or in plates, sheets or strip 1443 400299 Rubber; synthetic, n.e.c. in heading 4002, (other than latex), in primary forms or in plates, sheets or strip 1444 400510 Rubber; unvulcanised, compounded with carbon black or silica, in primary forms or in plates, sheets or strip 1445 400520 Rubber; unvulcanised, compounded, solutions and dispersions other than those of item no. 4005.10 1446 400591 Rubber; unvulcanised, (compounded other than