-
- 1 -
CUSTOMS TARIFF SCHEDULES (INTEGRATED TARIFF)
HS VERSION 2012 With amendments to 1 July 2015
NOTICE TO VISITORS NOTE This publication is intended to provide
guidance and information purely as measure of trade facilitation.
While every effort has been made to ensure that the information in
this document is accurate, the MRA Customs Department does not hold
itself liable for any consequences, legal or otherwise, arising out
of use of any such information. Only the latest official version of
the laws or regulations is authoritative. Please notify the Tariff
Unit of any typing error observed on the following: Tel: 2020500
Ext 2267, 2280, 2281, 2282 Email : [email protected] Fax: 2167601,
2169567
-
- 2 -
SCHEDULE
[Regulation 3(a)]
Part I
Notes
1. For the purposes of this Schedule – “COMESA” means the Common
Market for Eastern and Southern Africa; “Certificate of Origin”
means the certificate of origin which is issued in accordance with
the Treaty, Protocol or Agreement, as the case may be; “EC” means
the European Community;
“Interim Economic Partnership Agreement” means the agreement
establishing a framework for an economic partnership agreement
between the Eastern and Southern African States and the European
Community and its Member States coming into force on 14 May
2012;
“IOC” means the Commission de l’Ocean Indien;
“IOC Protocol” means the “Protocole sur les Règles d’Origine des
produits echangés entre les États Membres de la Commission de
l’Océan Indien” established under the “Accord Général de
Cooperation entre les états de la Commission de l’Ocean Indien”;
"Member State" means a Member State of the COMESA, IOC, SADC or EC,
as the case may be; “Pakistan Agreement” means the Preferential
Trade Agreement signed between the Republic of Mauritius and the
Islamic Republic of Pakistan on 30 July 2007; “SADC” means the
Southern African Development Community; “SADC Protocol” means the
Protocol on Trade in the SADC region made under the Treaty
establishing the SADC; “Treaty” means the Treaty for the
establishment of COMESA; and “Turkey Agreement” means an agreement
establishing the Free Trade Area on Trade and Economic Cooperation
signed between the Government of the Republic of Mauritius and the
Government of the Republic of Turkey on 9 September 2011.
-
- 3 -
2. The general rate of duty specified in the General column in
respect of any Heading or H.S. Code in Part I applies to imported
goods to which such Heading or H.S. Code relates if the goods do
not qualify for any preferential rate of duty specified in the
COMESA Group I, COMESA Group II, IOC, SADC, INDIA, PAKISTAN, EC or
TURKEY column.
3. Where the rate of duty in the COMESA Group I, COMESA Group
II, IOC, SADC, INDIA, PAKISTAN, EC or TURKEY column is the same as
the rate in
the General column, no preferential rate of duty is in operation
in respect of the said COMESA Group I, COMESA Group II, IOC, SADC,
INDIA, PAKISTAN, EC or TURKEY column, as the case may be.
4. Subject to paragraph 3, the rate of duty specified in the
COMESA Group I column shall apply to goods – (a) in respect of
which the importer submits a certificate of origin; and (b) which
originate from any of the following Member State – Republic of
Burundi Republic of Djibouti Arab Republic of Egypt Republic of
Kenya Republic of Madagascar Republic of Malawi Rwandese Republic
Republic of Sudan Republic of Zambia Republic of Zimbabwe Union of
Comoros Republic of Seychelles State of Libya Republic of Uganda 5.
[DELETED]
6. Subject to paragraph 3, the rate of duty specified in the
COMESA Group II column shall apply to goods –
(a) in respect of which the importer submits a certificate of
origin; and
(b) which originate from any of the following Member State –
Democratic Republic of Congo State of Eritrea
-
- 4 -
Federal Democratic Republic of Ethiopia Kingdom of Swaziland 7.
Subject to paragraph 3, the rate of duty specified in the IOC
column shall apply to goods – (a) in respect of which the importer
submits a certificate of origin; and
(b) which originate from any of the following Member State –
Republic of Madagascar Union of Comoros Republic of Seychelles
8. Subject to paragraph 3, the rate of duty specified in the SADC
column shall apply to goods –
(a) in respect of which the importer submits a certificate of
origin;
(b) which are imported from a Member State, the law of which
extends to import from Mauritius treatment in accordance with the
Protocol; and
(c) which originate from any of the following Member State –
Republic of Angola Republic of Botswana Democratic Republic of
Congo Kingdom of Lesotho Kingdom of Swaziland Republic of
Madagascar Republic of Malawi Republic of Mozambique Republic of
Namibia Republic of Seychelles Republic of South Africa United
Republic of Tanzania Republic of Zambia Republic of Zimbabwe
-
- 5 -
9. Subject to paragraph 3, the rate of duty specified in the
PAKISTAN column shall apply to goods –
(a) which originate from Pakistan; and
(b) in respect of which the importer submits a certificate of
origin in accordance with the Pakistan Agreement. 10. Subject to
paragraph 3, the rate of duty specified in the EC column shall
apply to goods – (a) in respect of which the importer submits a
movement Certificate EUR1 in accordance with the Interim Economic
Partnership Agreement; and (b) which originate from any of the
following Member State – Kingdom of Belgium Republic of Bulgaria
Czech Republic Kingdom of Denmark Federal Republic of Germany
Republic of Estonia Ireland Hellenic Republic (Greece) Kingdom of
Spain French Republic Italian Republic Republic of Cyprus Republic
of Latvia Republic of Lithuania Grand Duchy of Luxembourg Republic
of Hungary Malta Kingdom of the Netherlands Republic of Austria
Republic of Poland Portuguese Republic Romania Republic of Slovenia
Slovak Republic Republic of Finland Kingdom of Sweden United
Kingdom of Great Britain and Northern Ireland
-
- 6 -
Republic of Croatia 11. Subject to paragraph 3, the rate of duty
specified in the TURKEY column shall apply to goods –
(a) which originate from the Republic of Turkey; and
(b) in respect of which the importer submits a movement
certificate EUR.1 in accordance with the Turkey Agreement. 12. The
Director-General shall not accept a certificate where he has reason
to believe that the certificate is incomplete, false or misleading.
13. Where the Director-General does not accept a certificate, the
rate of duty in the General column shall apply.
-
- 7 -
GENERAL RULES FOR THE INTERPRETATION
OF THE HARMONIZED SYSTEM
---------------- Classification of goods in the Nomenclature
shall be governed by the following principles:
RULE 1
The titles of Sections, Chapters and sub-Chapters are provided
for ease of reference only; for legal purposes, classification
shall be determined according to the terms of the headings and any
relative Section or Chapter Notes and, provided such headings or
Notes do not otherwise require, according to the following
provisions:
RULE 2 (A) Any reference in a heading to an article shall be
taken to include a reference to that article incomplete or
unfinished, provided that, as
presented, the incomplete or unfinished article has the
essential character of the complete or finished article. It shall
also be taken to include a reference to that article complete or
finished (or falling to be classified as complete or finished by
virtue of this Rule), presented unassembled or disassembled.
(B) Any reference in a heading to a material or substance shall
be taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. Any
reference to goods of a given material or substance shall be taken
to include a reference to goods consisting wholly or partly of such
material or substance. The classification of goods consisting of
more than one material or substance shall be according to the
principles of Rule 3.
RULE 3
When by application of Rule 2 (b) or for any other reason, goods
are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(A) The heading which provides the most specific description
shall be preferred to headings providing a more general
description. However, when two or more headings each refer to part
only of the materials or substances contained in mixed or composite
goods or to part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific in relation
to those goods, even if one of them gives a more complete or
precise description of the goods.
(B) Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets for
retail sale,
which cannot be classified by reference to 3 (a), shall be
classified as if they consisted of the material or component which
gives them their essential character, insofar as this criterion is
applicable.
(C) When goods cannot be classified by reference to 3 (a) or 3
(b), they shall be classified under the heading which occurs last
in numerical order
among those which equally merit consideration.
-
- 8 -
RULE 4
Goods which cannot be classified in accordance with the above
Rules shall be classified under the heading appropriate to the
goods to which they are most akin.
RULE 5 In addition to the foregoing provisions, the following
Rules shall apply in respect of the goods referred to therein:
(A) Camera cases, musical instrument cases, gun cases, drawing
instrument cases, necklace cases and similar containers, specially
shaped or fitted to contain a specific article or set of articles,
suitable for long-term use and presented with the articles for
which they are intended, shall be classified with such articles
when of a kind normally sold therewith. This Rule does not,
however, apply to containers which give the whole its essential
character;
(B) Subject to the provisions of Rule 5 (a) above, packing
materials and packing containers presented with the goods therein
shall be classified
with the goods if they are of a kind normally used for packing
such goods. However, this provision is not binding when such
packing materials or packing containers are clearly suitable for
repetitive use.
RULE 6
For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to the terms
of those subheadings and any related Subheading Notes and, mutatis
mutandis, to the above Rules, on the understanding that only
subheadings at the same level are comparable. For the purposes of
this Rule the relative Section and Chapter Notes also apply, unless
the context otherwise requires.
-
- 9 -
ABBREVIATIONS AND SYMBOLS
AMB Agricultural Marketing Board CFC CFC Free Certificate DCCB
Dangerous Chemicals Control Board DVS Division of Veterinary
Services FCB Film Classification Board FIU Food Import Unit ICTA
Information and Communication Technologies
Authority MFC Mercury Free Certificate MIC Ministry of Commerce
MOE Ministry of Environment MOF Ministry of Fisheries MSBA
Mauritius Standard Bureau Approval Napro National Agricultural
Product Regulatory Office
(Ex Tea Board/Ex Tobacco Board) NPPO National Plant Protection
Office PB Pharmacy Board POL Police Department RPA Radiation
Protection Authority
-
- 10 -
c | cent(s) OC | degree(s) Celsius cg | centigram(s) cm |
centimetre(s) cm2 | square centimetre(s) cm3 ) | or ) | cubic
centimetre(s) cc ) | g | gram(s) g.v.w | gross vehicle weight kg |
kilogram(s) km | kilometre(s) L | litre(s) m | metre(s) m2 | square
metre(s) m3 | cubic metre(s) mbar | millibar(s) mg | milligram(s)
mm | millimetre(s) Rs | rupees t | tonne(s) U | unit(s) 2U |
pair(s) 1000U | thousand units vol. | volume wt | weight % |
percent ad valorem (unless the context otherwise requires) xO | x
degree(s) / | per
EXAMPLES Rs 10/2U | means ten rupees per pair 15OC | means
fifteen degrees Celsius
-
- 11 -
SUMMARY
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS Section Notes. 1 Live animals. 2
Meat and edible meat offal. 3 Fish and crustaceans, molluscs and
other aquatic invertebrates. 4 Dairy produce; birds' eggs; natural
honey; edible products of animal origin, not elsewhere specified or
included. 5 Products of animal origin, not elsewhere specified or
included.
SECTION II
VEGETABLE PRODUCTS Section Note. 6 Live trees and other plants;
bulbs, roots and the like; cut flowers and ornamental foliage. 7
Edible vegetables and certain roots and tubers. 8 Edible fruit and
nuts; peel of citrus fruit or melons. 9 Coffee, tea, maté and
spices. 10 Cereals. 11 Products of the milling industry; malt;
starches; inulin; wheat gluten. 12 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit; industrial or medicinal
plants; straw and fodder. 13 Lac; gums, resins and other vegetable
saps and extracts. 14 Vegetable plaiting materials; vegetable
products not elsewhere specified or included.
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
15 Animal or vegetable fats and oils and their cleavage
products; prepared edible fats; animal or vegetable waxes.
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES
Section Note. 16 Preparations of meat, of fish or of
crustaceans, molluscs or other aquatic invertebrates. 17 Sugars and
sugar confectionery. 18 Cocoa and cocoa preparations.
-
- 12 -
19 Preparations of cereals, flour, starch or milk; pastrycooks'
products. 20 Preparations of vegetables, fruit, nuts or other parts
of plants. 21 Miscellaneous edible preparations. 22 Beverages,
spirits and vinegar. 23 Residues and waste from the food
industries; prepared animal fodder. 24 Tobacco and manufactured
tobacco substitutes.
SECTION V
MINERAL PRODUCTS 25 Salt; sulphur; earths and stone; plastering
materials, lime and cement. 26 Ores, slag and ash. 27 Mineral
fuels, mineral oils and products of their distillation; bituminous
substances; mineral waxes.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Notes. 28
Inorganic chemicals; organic or inorganic compounds of precious
metals, of rare-earth metals, of radioactive elements or of
isotopes. 29 Organic chemicals. 30 Pharmaceutical products. 31
Fertilisers. 32 Tanning or dyeing extracts; tannins and their
derivatives, dyes, pigments and other colouring matter; paints and
varnishes; putty and other mastics;
inks. 33 Essential oils and resinoids; perfumery, cosmetic or
toilet preparations. 34 Soap, organic surface-active agents,
washing preparations, lubricating preparations, artificial waxes,
prepared waxes, polishing or scouring
preparations, candles and similar articles, modelling pastes,
"dental waxes" and dental preparations with a basis of plaster. 35
Albuminoidal substances; modified starches; glues; enzymes. 36
Explosives; pyrotechnic products; matches; pyrophoric alloys;
certain combustible preparations. 37 Photographic or
cinematographic goods. 38 Miscellaneous chemical products.
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Section Notes. 39 Plastics and articles thereof. 40 Rubber and
articles thereof.
SECTION VIII
-
- 13 -
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) 41 Raw hides
and skins (other than furskins) and leather. 42 Articles of
leather; saddlery and harness; travel goods, handbags and similar
containers; articles of animal gut (other than silk-worm gut). 43
Furskins and artificial fur; manufactures thereof.
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF
CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING
MATERIALS;
BASKETWARE AND WICKERWORK 44 Wood and articles of wood; wood
charcoal. 45 Cork and articles of cork. 46 Manufactures of straw,
of esparto or of other plaiting materials; basketware and
wickerwork.
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED
(WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF 47 Pulp of wood or of
other fibrous cellulosic material; recovered (waste and scrap)
paper or paperboard. 48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard. 49 Printed books, newspapers,
pictures and other products of the printing industry; manuscripts,
typescripts and plans.
SECTION XI
TEXTILES AND TEXTILE ARTICLES Section Notes. 50 Silk. 51 Wool,
fine or coarse animal hair; horsehair yarn and woven fabric. 52
Cotton. 53 Other vegetable textile fibres; paper yarn and woven
fabrics of paper yarn. 54 Man-made filaments; strip and the like of
man-made textile materials. 55 Man-made staple fibres. 56 Wadding,
felt and nonwovens; special yarns; twine, cordage, ropes and cables
and articles thereof. 57 Carpets and other textile floor coverings.
58 Special woven fabrics; tufted textile fabrics; lace; tapestries;
trimmings; embroidery. 59 Impregnated, coated, covered or laminated
textile fabrics; textile articles of a kind suitable for industrial
use. 60 Knitted or crocheted fabrics.
-
- 14 -
61 Articles of apparel and clothing accessories, knitted or
crocheted. 62 Articles of apparel and clothing accessories, not
knitted or crocheted. 63 Other made up textile articles; sets; worn
clothing and worn textile articles; rags.
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF;
PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL
FLOWERS; ARTICLES OF HUMAN HAIR
64 Footwear, gaiters and the like; parts of such articles. 65
Headgear and parts thereof. 66 Umbrellas, sun umbrellas,
walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
67 Prepared feathers and down and articles made of feathers or of
down; artificial flowers; articles of human hair.
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68 Articles of stone, plaster, cement, asbestos, mica or similar
materials. 69 Ceramic products. 70 Glass and glassware.
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN
71 Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal and articles
thereof; imitation
jewellery; coin.
-
- 15 -
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL Section Notes. 72 Iron
and steel. 73 Articles of iron or steel. 74 Copper and articles
thereof. 75 Nickel and articles thereof. 76 Aluminium and articles
thereof. 77 (Reserved for possible future use in the Harmonized
System) 78 Lead and articles thereof. 79 Zinc and articles thereof.
80 Tin and articles thereof. 81 Other base metals; cermets;
articles thereof. 82 Tools, implements, cutlery, spoons and forks,
of base metal; parts thereof of base metal. 83 Miscellaneous
articles of base metal.
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS
THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND
SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES Section Notes. 84
Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof. 85 Electrical machinery and equipment and parts
thereof; sound recorders and reproducers, television image and
sound recorders and reproducers, and
parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Section Notes. 86 Railway or tramway locomotives, rolling-stock and
parts thereof; railway or tramway track fixtures and fittings and
parts thereof; mechanical
(including electro-mechanical) traffic signalling equipment of
all kinds. 87 Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof. 88 Aircraft, spacecraft, and
parts thereof. 89 Ships, boats and floating structures.
-
- 16 -
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS
AND WATCHES;
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 90 Optical,
photographic, cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus; parts and
accessories
thereof. 91 Clocks and watches and parts thereof. 92 Musical
instruments; parts and accessories of such articles.
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93 Arms and
ammunition; parts and accessories thereof.
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES 94 Furniture; bedding,
mattresses, mattress supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere specified
or
included; illuminated signs, illuminated name-plates and the
like; prefabricated buildings. 95 Toys, games and sports
requisites; parts and accessories thereof. 96 Miscellaneous
manufactured articles.
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES 97 Works of art,
collectors' pieces and antiques. 98 (Reserved for special uses by
Contracting Parties) 99 (Reserved for special uses by Contracting
Parties)
-
- 17 -
SECTION I
Live animals; animal products Notes. 1.- Any reference in this
Section to a particular genus or species of an animal, except where
the context otherwise requires, includes a reference to the
young of that genus or species. 2.- Except where the context
otherwise requires, throughout the Nomenclature any reference to
"dried" products also covers products which have been
dehydrated, evaporated or freeze-dried.
CHAPTER 1
Live animals Note. 1.- This Chapter covers all live animals
except:
(a) Fish and crustaceans, molluscs and other aquatic
invertebrates, of heading 03.01, 03.06 , 03.07 or 03.08; (b)
Cultures of micro-organisms and other products of heading 30.02;
and (c) Animals of heading 95.08.
----------------
-
- 18 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 01.01 Live horses, asses, mules and
hinnies.
- Horses: 0101.21 -- Pure-bred breeding animals U Rs
30,000/ unit
15 0 Rs 3,000/ Unit
0 0 Rs 30,000/ unit
Rs30,000/ unit
0 0 DVS
0101.29 -- Other U Rs 30,000/ unit
15 0 Rs 3,000/ Unit
0 0 Rs 30,000/ unit
Rs30,000/ unit
0 0 DVS
0101.30 - Asses U 0 15 0 0 0 0 0 0 0 0 DVS 0101.90 - Other U 0
15 0 0 0 0 0 0 0 0 DVS 01.02 Live bovine animals. - Cattle: 0102.21
-- Pure-bred breeding animals U 0 EXM 0 0 0 0 0 0 0 0 DVS 0102.29
-- Other U 0 EXM 0 0 0 0 0 0 0 0 DVS - Buffalo: 0102.31 --
Pure-bred breeding animals U 0 EXM 0 0 0 0 0 0 0 0 DVS 0102.39 --
Other U 0 EXM 0 0 0 0 0 0 0 0 DVS 0102.90 - Other U 0 EXM 0 0 0 0 0
0 0 0 DVS 01.03 Live swine. 0103.10 - Pure-bred breeding animals U
0 EXM 0 0 0 0 0 0 0 0 DVS - Other: 0103.91 -- Weighing less than 50
kg U 0 EXM 0 0 0 0 0 0 0 0 DVS 0103.92 -- Weighing 50 kg or more U
0 EXM 0 0 0 0 0 0 0 0 DVS 01.04 Live sheep and goats.
-
- 19 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0104.10 - Sheep U 0 EXM 0 0 0 0 0 0 0 0
DVS 0104.20 - Goats U 0 EXM 0 0 0 0 0 0 0 0 DVS 01.05 Live poultry,
that is to say, fowls of
the species Gallus domesticus, ducks, geese, turkeys and guinea
fowls.
- Weighing not more than 185
g:
0105.11 -- Fowls of the species Gallus
domesticus U 0 0 0 0 0 0 0 0 0 0 DVS
0105.12 -- Turkeys U 0 0 0 0 0 0 0 0 0 0 DVS 0105.13 -- Ducks U
0 0 0 0 0 0 0 0 0 0 DVS 0105.14 -- Geese U 0 0 0 0 0 0 0 0 0 0 DVS
0105.15 -- Guinea fowls U 0 0 0 0 0 0 0 0 0 0 DVS - Other: 0105.94
-- Fowls of the species Gallus
Domesticus U 0 0 0 0 0 0 0 0 0 0 DVS
0105.99 -- Other U 0 0 0 0 0 0 0 0 0 0 DVS 01.06 Other live
animals. - Mammals: 0106.11 -- Primates U 0 15 0 0 0 0 0 0 0 0 DVS
0106.12 -- Whales, dolphins and
porpoises (mammals of the order Cetacea); manatees and dugongs
(mammals of the order Sirenia); seals, sea lions and walruses
(mammals of the suborder Pinnipedia)
U 0 15 0 0 0 0 0 0 0 0 DVS
0106.13 -- Camels and other camelids (Camelidae)
U 0 15 0 0 0 0 0 0 0 0 DVS
0106.14 -- Rabbits and hares U 0 15 0 0 0 0 0 0 0 0 DVS --
Other:
-
- 20 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0106.191 --- Dogs U 0 15 0 0 0 0 0 0 0 0
DVS 0106.199 --- Other U 0 15 0 0 0 0 0 0 0 0 DVS 0106.20 -
Reptiles (including snakes
and turtles) U 0 15 0 0 0 0 0 0 0 0 DVS
- Birds: 0106.31 -- Birds of prey U 0 15 0 0 0 0 0 0 0 0 DVS
0106.32 -- Psittaciformes (including
parrots, parakeets, macaws and cockatoos)
U 0 15 0 0 0 0 0 0 0 0 DVS
0106.33 -- Ostriches; emus (Dromaius
novaehollandiae) U 0 15 0 0 0 0 0 0 0 0 DVS
0106.39 -- Other U 0 15 0 0 0 0 0 0 0 0 DVS - Insects: 0106.41
-- Bees U 0 15 0 0 0 0 0 0 0 0 DVS 0106.49 -- Other U 0 15 0 0 0 0
0 0 0 0 DVS 0106.90 - Other U 0 15 0 0 0 0 0 0 0 0 DVS
-
- 21 -
CHAPTER 2
Meat and edible meat offal Note. 1.- This Chapter does not
cover:
(a) Products of the kinds described in headings 02.01 to 02.08
or 02.10, unfit or unsuitable for human consumption; (b) Guts,
bladders or stomachs of animals (heading 05.04) or animal blood
(heading 05.11 or 30.02); or (c) Animal fat, other than products of
heading 02.09 (Chapter 15).
----------------
Heading H.S.
Code Description Statisti
cal Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 02.01 Meat of bovine animals, fresh or
chilled.
0201.10 - Carcasses and half-carcasses kg 0 0 0 0 0 0 0 0 0 0
DVS+FIU 0201.20 - Other cuts with bone in kg 0 0 0 0 0 0 0 0 0 0
DVS+ FIU
0201.30 - Boneless kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
02.02 Meat of bovine animals, frozen. 0202.10 - Carcasses and
half-carcasses kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0202.20 - Other cuts
with bone in kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0202.30 - Boneless kg
0 0 0 0 0 0 0 0 0 0 DVS+ FIU 02.03 Meat of swine, fresh, chilled
or
frozen.
- Fresh or chilled: 0203.11 -- Carcasses and half-carcasses kg 0
0 0 0 0 0 0 0 0 0 DVS+ FIU 0203.12 -- Hams, shoulders and cuts
thereof,
with bone in kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0203.19 -- Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
-
- 22 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % - Frozen: 0203.21 -- Carcasses and
half-carcasses kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0203.22 -- Hams,
shoulders and cuts thereof,
with bone in kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0203.29 -- Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 02.04 Meat of
sheep or goats, fresh, chilled
or frozen.
0204.10 - Carcasses and half-carcasses of
lamb, fresh or chilled kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
- Other meat of sheep, fresh or
chilled:
0204.21 -- Carcasses and half-carcasses kg 0 0 0 0 0 0 0 0 0 0
DVS+ FIU 0204.22 -- Other cuts with bone in kg 0 0 0 0 0 0 0 0 0 0
DVS+ FIU 0204.23 -- Boneless kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0204.30 - Carcasses and half-carcasses of
lamb, frozen kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
- Other meat of sheep, frozen: 0204.41 -- Carcasses and
half-carcasses kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0204.42 -- Other
cuts with bone in kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0204.43 --
Boneless kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0204.50 - Meat of goats kg
0 0 0 0 0 0 0 0 0 0 DVS+ FIU 02.05 0205.00 Meat of horses, asses,
mules or
hinnies, fresh, chilled or frozen. kg 0 0 0 0 0 0 0 0 0 0 DVS+
FIU
02.06 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or hinnies, fresh, chilled or
frozen.
0206.10 - Of bovine animals, fresh or chilled kg 0 0 0 0 0 0 0 0
0 0 DVS+ FIU - Of bovine animals, frozen:
-
- 23 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0206.21 -- Tongues kg 0 0 0 0 0 0 0 0 0 0
DVS+ FIU 0206.22 -- Livers kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0206.29
-- Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0206.30 - Of swine, fresh
or chilled kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU - Of swine, frozen:
0206.41 -- Livers kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0206.49 -- Other
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0206.80 - Other, fresh or chilled
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0206.90 - Other, frozen kg 0 0 0 0
0 0 0 0 0 0 DVS+ FIU 02.07 Meat and edible offal, of the
poultry
of heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus
domesticus:
0207.11 -- Not cut in pieces, fresh or chilled kg 0 0 0 0 0 0 0
0 0 0 DVS+ FIU 0207.12 -- Not cut in pieces, frozen kg 0 0 0 0 0 0
0 0 0 0 DVS+ FIU 0207.13 -- Cuts and offal, fresh or chilled kg 0 0
0 0 0 0 0 0 0 0 DVS+ FIU 0207.14 -- Cuts and offal, frozen kg 0 0 0
0 0 0 0 0 0 0 DVS+ FIU - Of turkeys: 0207.24 -- Not cut in pieces,
fresh or chilled kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0207.25 -- Not cut
in pieces, frozen kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0207.26 -- Cuts
and offal, fresh or chilled kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0207.27
-- Cuts and offal, frozen kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU - Of
ducks: 0207.41 -- Not cut in pieces, fresh or chilled kg 0 0 0 0 0
0 0 0 0 0 DVS+ FIU 0207.42 -- Not cut in pieces, frozen kg 0 0 0 0
0 0 0 0 0 0 DVS+ FIU 0207.43 -- Fatty livers, fresh or chilled kg 0
0 0 0 0 0 0 0 0 0 DVS+ FIU 0207.44 -- Other, fresh or chilled kg 0
0 0 0 0 0 0 0 0 0 DVS+ FIU 0207.45 -- Other, frozen kg 0 0 0 0 0 0
0 0 0 0 DVS+ FIU
-
- 24 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % - Of geese:
0207.51 -- Not cut in pieces, fresh or chilled kg 0 0 0 0 0 0 0
0 0 0 DVS+ FIU 0207.52 -- Not cut in pieces, frozen kg 0 0 0 0 0 0
0 0 0 0 DVS+ FIU 0207.53 -- Fatty livers, fresh or chilled kg 0 0 0
0 0 0 0 0 0 0 DVS+ FIU 0207.54 -- Other, fresh or chilled kg 0 0 0
0 0 0 0 0 0 0 DVS+ FIU 0207.55 -- Other, frozen kg 0 0 0 0 0 0 0 0
0 0 DVS+ FIU 0207.60 - Of guinea fowls kg 0 0 0 0 0 0 0 0 0 0 DVS+
FIU 02.08 Other meat and edible meat offal,
fresh, chilled or frozen.
0208.10 - Of rabbits or hares kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0208.30 - Of primates kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0208.40 - Of
whales, dolphins and porpoises
(mammals of the order Cetacea); of manatees and dugongs (mammals
of the order Sirenia); of seals, sea lions and walruses (mammals of
the suborder Pinnipedia)
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0208.50 - Of reptiles (including snakes and turtles)
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0208.60 - Of camels and other camelids (Camelidae)
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0208.90 -Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 02.09 Pig fat,
free of lean meat, and poultry
fat, not rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine, dried or smoked.
0209.10 - Of pigs kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0209.90 -
Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 02.10 Meat and edible meat
offal, salted, in
brine, dried or smoked; edible flours and meals of meat or meat
offal.
- Meat of swine:
-
- 25 -
Heading H.S. Code
Description Statistical
Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0210.11 -- Hams, shoulders and cuts
thereof,
with bone in kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0210.12 -- Bellies (streaky) and cuts thereof kg 0 0 0 0 0 0 0 0
0 0 DVS+ FIU 0210.19 -- Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0210.20 - Meat of bovine animals kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU -
Other, including edible flours and
meals of meat or meat offal:
0210.91 -- Of primates kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU 0210.92
-- Of whales, dolphins and porpoises
(mammals of the order Cetacea); of manatees and dugongs (mammals
of the order Sirenia); of seals, sea lions and walruses (mammals of
the suborder Pinnipedia)
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0210.93 -- Of reptiles (including snakes and turtles)
kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
0210.99 -- Other kg 0 0 0 0 0 0 0 0 0 0 DVS+ FIU
-
- 26 -
CHAPTER 3
Fish and crustaceans, molluscs and
other aquatic invertebrates Note. 1.- This Chapter does not
cover:
(a) Mammals of heading 01.06; (b) Meat of mammals of heading
01.06 (heading 02.08 or 02.10); (c) Fish (including livers and roes
thereof) or crustaceans, molluscs or other aquatic invertebrates,
dead and unfit or unsuitable for human
consumption by reason of either their species or their condition
(Chapter 5); flours, meals or pellets of fish or of crustaceans,
molluscs or other aquatic invertebrates, unfit for human
consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs
(heading 16.04).
2.- In this chapter the term "pellets" means products which have
been agglomerated either directly by compression or by the addition
of a small quantity
of binder.
----------------- Heading H.S.
Code Description Statist
ical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 03.01 Live fish. - Ornamental fish:
0301.11 -- Freshwater kg 0 15 0 0 0 0 0 0 0 0 MOF 0301.19 -- Other
kg 0 15 0 0 0 0 0 0 0 0 MOF - Other live fish: 0301.91 -- Trout
(Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus
chrysogaster)
kg 0 0 0 0 0 0 0 0 0 0 MOF
-
- 27 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0301.92 -- Eels (Anguilla spp.) kg 0 0 0 0
0 0 0 0 0 0 MOF 0301.93 -- Carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus)
kg 0 0 0 0 0 0 0 0 0 0 MOF
0301.94 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus,
Thunnus orientalis)
kg 0 0 0 0 0 0 0 0 0 0 MOF
0301.95 -- Southern bluefin tunas (Thunnus maccoyii)
kg 0 0 0 0 0 0 0 0 0 0 MOF
0301.99 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF 03.02 Fish, fresh or
chilled, excluding fish
fillets and other fish meat of heading 03.04.
- Salmonidae, excluding livers and
roes:
0302.11 -- Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus
chrysogaster)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.13 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus),
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.14 -- Atlantic salmon (Salmo salar) and Danube salmon
(Hucho hucho)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.19 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),
excluding livers and roes:
0302.21 -- Halibut (Reinhardtius
hippoglossoides, Hippoglossus hippoglossus, Hippoglossus
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
-
- 28 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % stenolepis)
0302.22 -- Plaice (Pleuronectes platessa) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0302.23 -- Sole (Solea spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.24 -- Turbots (Psetta maxima, Scophthalmidae)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.29 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Tunas (of the genus Thunnus),
skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
0302.31 -- Albacore or longfinned tunas
(Thunnus alalunga) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.32 -- Yellowfin tunas (Thunnus albacares) kg 0 0 0 0 0
0 0 0 0 0 MOF+
FIU 0302.33 -- Skipjack or stripe-bellied bonito kg 0 0 0 0 0 0
0 0 0 0 MOF+
FIU 0302.34 -- Bigeye tunas (Thunnus obesus) kg 0 0 0 0 0 0 0 0
0 0 MOF+
FIU 0302.35 -- Atlantic and Pacific bluefin tunas
(Thunnus thynnus, Thunnus orientalis) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.36 -- Southern bluefin tunas (Thunnus
maccoyii) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.39 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU - Herrings (Clupea harengus, Clupea
pallasii), anchovies (Engraulis spp.), sardines (Sardina
pichardus, Sardinops spp.), sardinella (Sardinella spp.), brisling
or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), jack and horse mackerel
(Trachurus spp.), cobia (Rachycentron canadum) and swordfish
(Xiphias gladius), excluding livers and roes:
-
- 29 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0302.41 -- Herrings (Clupea harengus,
Clupea
pallasii) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.42 -- Anchovies (Engraulis spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.43 -- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella (Sardinella spp.), brisling or
sprats (Sprattus sprattus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.44 -- Mackerel (Scomber scombrus, Scomber australasicus,
Scomber japonicus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.45 -- Jack and horse mackerel (Trachurus spp.)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.46 -- Cobia (Rachycentron canadum) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0302.47 -- Swordfish (Xiphias gladius) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, excluding livers and roes:
0302.51 -- Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.52 -- Haddock (Melanogrammus
aeglefinus) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.53 -- Coalfish (Pollachius virens) kg 0 0 0 0 0 0 0 0 0
0 MOF+
FIU 0302.54 -- Hake (Merluccius spp., Urophycis
spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.55 -- Alaska Pollack (Theragra
chalcogramma) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.56 -- Blue whitings (Micromesistius
poutassou, Micromesistius australis) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.59 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU - Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius,
-
- 30 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads
(Channa spp.), excluding livers and roes:
0302.71 -- Tilapias (Oreochromis spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.72 -- Catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.73 -- Carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0302.74 -- Eels (Anguilla spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU
0302.79 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Other fish, excluding livers and roes: 0302.81 -- Dogfish and
other sharks kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0302.82 -- Rays and skates (Rajidae) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.83 -- Toothfish (Dissostichus spp.) kg 0 0 0 0 0 0 0 0
0 0 MOF+
FIU 0302.84 -- Seabass (Dicentrarchus spp.) kg 0 0 0 0 0 0 0 0 0
0 MOF+
FIU 0302.85 -- Seabream (Sparidae) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0302.89 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU+ (AMB:for by Catch fish only)
0302.90 - Livers and roes kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU
-
- 31 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 03.03 Fish, frozen, excluding fish fillets
and
other fish meat of heading 03.04.
- Salmonidae, excuding livers and
roes:
0303.11 -- Sockeye salmon (red salmon)
(Oncorhynchus nerka) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.12 -- Other Pacific salmon (Oncorhynchus
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.13 -- Atlantic salmon (Salmo salar) and Danube salmon
(Hucho hucho)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.14 -- Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.19 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon
piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.), excluding livers and roes:
0303.23 -- Tilapias (Oreochromis spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0303.24 -- Catfish (Pangasius spp., Silurus
spp., Clarias spp., Ictalurus spp.), kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0303.25 -- Carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
-
- 32 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % spp., Mylopharyngodon piceus),
0303.26 -- Eels (Anguilla spp.), kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU
0303.29 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),
excluding livers and roes:
0303.31 -- Halibut (Reinhardtius
hippoglossoides, Hippoglossus hippoglossus, Hippoglossus
stenolepis)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.32 -- Plaice (Pleuronectes platessa) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0303.33 -- Sole (Solea spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.34 -- Turbots (Psetta maxima, Scophthalmidae)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.39 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Tunas (of the genus Thunnus),
skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
0303.41 -- Albacore or longfinned tunas
(Thunnus alalunga) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.42 -- Yellowfin tunas (Thunnus albacares) kg 0 0 0 0 0
0 0 0 0 0 MOF+
FIU 0303.43 -- Skipjack or stripe-bellied bonito kg 0 0 0 0 0 0
0 0 0 0 MOF+
FIU 0303.44 -- Bigeye tunas (Thunnus obesus) kg 0 0 0 0 0 0 0 0
0 0 MOF+
FIU 0303.45 -- Atlantic and Pacific bluefin tunas
(Thunnus thynnus, Thunnus orientalis) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0303.46 -- Southern bluefin tunas (Thunnus
maccoyii) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.49 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU
-
- 33 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % - Herrings (Clupea harengus, Clupea
pallasii), sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats (Sprattus
sprattus), mackerel (Scomber scombrus, Scomber australasicus,
Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia
(Rachycentron canadum) and swordfish (Xiphias gladius), excluding
livers and roes :
0303.51 -- Herrings (Clupea harengus, Clupea
pallasii) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.53 -- Sardines (Sardina pilchardus,
Sardinops spp.), sardinella (Sardinella spp.), brisling or
sprats (Sprattus sprattus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.54 -- Mackerel (Scomber scombrus, Scomber australasicus,
Scomber japonicus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.55 -- Jack and horse mackerel (Trachurus spp.)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0303.56 -- Cobia (Rachycentron canadum) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0303.57 -- Swordfish (Xiphias gladius) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae, excluding livers and roes:
0303.63 -- Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.64 -- Haddock (Melanogrammus
aeglefinus) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.65 -- Coalfish (Pollachius virens) kg 0 0 0 0 0 0 0 0 0
0 MOF+
FIU 0303.66 -- Hake (Merluccius spp., Urophycis
spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU
-
- 34 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0303.67 -- Alaska Pollack (Theragra
chalcogramma) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.68 -- Blue whitings (Micromesistius
poutassou, Micromesistius australis) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0303.69 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU - Other fish, excluding livers and roes: 0303.81 -- Dogfish
and other sharks kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.82 -- Rays and skates (Rajidae) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0303.83 -- Toothfish (Dissostichus spp.) kg 0 0 0 0 0 0 0 0
0 0 MOF+
FIU 0303.84 -- Seabass (Dicentrarchus spp.) kg 0 0 0 0 0 0 0 0 0
0 MOF+
FIU 0303.89 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0303.90 - Livers and roes kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 03.04 Fish fillets and other fish meat (whether
or not minced), fresh, chilled or frozen.
- Fresh or chilled fillets of tilapias
(Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius
carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile
perch (Lates niloticus) and snakeheads (Channa spp.) :
0304.31 -- Tilapias (Oreochromis spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0304.32 -- Catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0304.33 -- Nile perch (Lates niloticus) kg 0 0 0 0 0 0 0 0 0
0 MOF+
FIU
-
- 35 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0304.39 -- Other kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU - Fresh or chilled fillets of other fish: 0304.41 -- Pacific
salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube
salmon (Huchohucho)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.42 -- Trout (Salmon trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.43 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and Citharidae)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.44 -- Fish of the families Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.45 -- Swordfish (Xiphias gladius) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.46 -- Toothfish (Dissostichus spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.49 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Other, fresh or chilled: 0304.51 -- Tilapias (Oreochromis
spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon
piceus), eels (Anguilla spp.), Nile perch (Lates
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
-
- 36 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % niloticus) and snakeheads (Channa
spp.)
0304.52 -- Salmonidae kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0304.53 - Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,
Moridae and Muraenolepididae
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.54 -- Swordfish (Xiphias gladius) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.55 -- Toothfish (Dissostichus spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.59 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Frozen fillets of tilapias (Oreochromis
spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguilla spp), Nile perch (Lates
niloticus) and snakeheads (Channa spp.) :
0304.61 -- Tilapias (Oreochromis spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0304.62 -- Catfish (Pangasius spp., Silurus spp.,
Clarias spp., Ictalurus spp.) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0304.63 -- Nile Perch (Lates niloticus) kg 0 0 0 0 0 0 0 0 0
0 MOF+
FIU 0304.69 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU - Frozen fillets of fish of the families
Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304.71 -- Cod (Gadus morhua, Gadus ogac, kg 0 0 0 0 0 0 0 0 0 0
MOF+
-
- 37 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % Gadus macrocephalus) FIU
0304.72 -- Haddock (Melanogrammus aeglefinus)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.73 -- Coalfish (Pollachius virens) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.74 -- Hake (Merluccius spp., Urophycis spp.)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.75 -- Alaska Pollack (Theragra chalcogramma)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.79 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Frozen fillets of other fish: 0304.81 -- Pacific salmon
(Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube
salmon (Huchohucho)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.82 -- Trout (Salmon trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.83 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and Citharidae)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.84 -- Swordfish (Xiphias gladius) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.85 -- Toothfish (Dissostichus spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+ FIU
0304.86 -- Herrings (Clupea harengus, Clupea pallasii)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.87 -- Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.89 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
-
- 38 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % - Other, frozen : 0304.91 -- Swordfish
(Xiphias gladius) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0304.92 -- Toothfish (Dissostichus spp.) kg 0 0 0 0 0 0 0 0
0 0 MOF+
FIU 0304.93 -- Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon
piceus), eels (Anguilla spp), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.94 -- Alaska Pollack (Theragra chalcogramma)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.95 -- Fish of the families Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, other than Alaska Pollack (Theragra
chalcogramma)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0304.99 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
03.05 Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or during the smoking
process; flours, meals and pellets of fish, fit for human
consumption.
0305.10 - Flours, meals and pellets of fish, fit
for human consumption kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0305.20 - Livers and roes of fish, dried,
smoked, salted or in brine kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU - Fish fillets, dried, salted or in brine,
but not smoked:
0305.31 -- Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU
-
- 39 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % spp., Ictalurus spp.), carp (Cyprinus
carpio, Carassius carassius, Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp), Nile perch (Lates niloticus) and snakeheads
(Channa spp.) :
0305.32 -- Fish of the families Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0305.39 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Smoked fish, including fillets, other
than edible fish offal:
0305.41 -- Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube
salmon (Hucho hucho)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0305.42 -- Herrings (Clupea harengus, Clupea pallasii)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0305.43 -- Trout (Salmon trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0305.44 -- Tilapias (Oreochromis spp.), catfish (Pangasius spp.,
Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,
Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp),
Nile perch (Lates
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
-
- 40 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % niloticus) and snakeheads (Channa
spp.)
0305.49 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Dried fish, other than edible fish offal,
whether or not salted but not smoked:
0305.51 -- Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0305.59 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU - Fish, salted but not dried or smoked
and fish in brine, other than edible fish offal:
0305.61 -- Herrings (Clupea harengus, Clupea
pallasii) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0305.62 -- Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus) kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0305.63 -- Anchovies (Engraulis spp.) kg 0 0 0 0 0 0 0 0 0 0
MOF+
FIU 0305.64 -- Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon
piceus), eels (Anguilla spp), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
0305.69 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
- Fish fins, heads, tails, maws and
other edible fish offal:
0305.71 -- Shark fins kg 0 0 0 0 0 0 0 0 0 0 MOF+
FIU 0305.72 -- Fish heads, tails, maws kg 0 0 0 0 0 0 0 0 0 0
MOF+
-
- 41 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % FIU
0305.79 -- Other kg 0 0 0 0 0 0 0 0 0 0 MOF+ FIU
03.06 Crustaceans, whether in shell or not,
live, fresh, chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or not cooked before
or during the smoking process; crustaceans, in shell, cooked by
steaming or by boiling in water, whether or not chilled, frozen,
dried, salted or in brine; flours, meals and pellets of
crustaceans, fit for human consumption.
- Frozen: 0306.11 -- Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.)
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.12 -- Lobsters (Homarus spp.) kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU
0306.14 -- Crabs kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.15 -- Norway lobsters (Nephrops norvegicus)
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.16 -- Cold-water shrimps and prawns (Pandalus spp., Crangon
crangon)
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.17 -- Other shrimps and prawns kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU
0306.19 -- Other, including flours, meals and pellets of
crustaceans, fit for human consumption
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
- Not frozen: 0306.21 -- Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp. Jasus spp.):
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.22 -- Lobsters (Homarus spp.): kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU
0306.24 -- Crabs kg 0 15 0 0 0 0 0 0 0 0 MOF+
-
- 42 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % FIU
0306.25 -- Norway lobsters (Nephrops norvegicus)
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.26 -- Cold-water shrimps and prawns (Pandalus spp., Crangon
crangon)
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
0306.27 -- Other shrimps and prawns kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU
0306.29 -- Other, including flours, meals and pellets of
crustaceans, fit for human consumption
kg 0 15 0 0 0 0 0 0 0 0 MOF+ FIU
03.07 Molluscs, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or in brine; smoked
moluscs, whether in shell or not, whether or not cooked before or
during the smoking process; flours, meals and pellets of mollusks,
fit for human consumption.
- Oysters : 0307.11 -- Live, fresh or chilled kg 0 15 0 0 0 0 0
0 0 0 MOF+
FIU 0307.19 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Scallops, including queen scallops, of
the genera Pecten, Chlamys or Placopecten:
0307.21 -- Live, fresh or chilled kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 0307.29 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Mussels (Mytilus spp., Perna spp.): 0307.31 -- Live, fresh
or chilled kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU 0307.39 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Cuttle fish (Sepia officinalis, Rossia
-
- 43 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % macrosoma, Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis
spp.):
0307.41 -- Live, fresh or chilled kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 0307.49 -- Other: kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Octopus (Octopus spp.): 0307.51 -- Live, fresh or chilled
kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU 0307.59 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU 0307.60 - Snails, other than sea snails kg 0 15 0 0 0 0 0 0
0 0 MOF+
FIU - Clams, cockles and ark shells
(families Arcidae, Arcticidae, Cardiidae, Donacidae,
Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
0307.71 -- Live, fresh or chilled kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 0307.79 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Abalone (Haliotis spp.) : 0307.81 -- Live, fresh or
chilled kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU 0307.89 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Other, including flours, meals and
pellets, fit for human consumption :
0307.91 -- Live, fresh or chilled kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU
-
- 44 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0307.99 -- Other kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 03.08 Aquatic invertebrates other than
crustaceans and molluscs, live, fresh, chilled, frozen, dried,
salted or in brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked before or during
the smoking process; flours, meals and pellets of aquatic
invertebrates other than crustaceans and mollusks, fit for human
consumption.
- Sea cucumbers (Stichopus japonicus,
Holothurioidea) :
0308.11 -- Live, fresh or chilled kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 0308.19 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU - Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus albus, Echichinus esculentus)
:
0308.21 -- Live, fresh or chilled kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 0308.29 -- Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU 0308.30 - Jellyfish (Rhopilema spp.) kg 0 15 0 0 0 0 0 0 0 0
MOF+
FIU 0308.90 - Other kg 0 15 0 0 0 0 0 0 0 0 MOF+
FIU
-
- 45 -
CHAPTER 4
Dairy produce; birds' eggs; natural honey;
edible products of animal origin, not elsewhere specified or
included Notes. 1.- The expression "milk" means full cream milk or
partially or completely skimmed milk. 2.- For the purposes of
heading 04.05:
(a) The term "butter" means natural butter, whey butter or
recombined butter (fresh, salted or rancid, including canned
butter) derived exclusively
from milk, with a milkfat content of 80% or more but not more
than 95% by weight, a maximum milk solids-not-fat content of 2% by
weight and a maximum water content of 16% by weight. Butter does
not contain added emulsifiers, but may contain sodium chloride,
food colours, neutralising salts and cultures of harmless
lactic-acid-producing bacteria.
(b) The expression "dairy spreads" means a spreadable emulsion
of the water-in-oil type, containing milkfat as the only fat in the
product, with a
milkfat content of 39% or more but less than 80% by weight. 3.-
Products obtained by the concentration of whey and with the
addition of milk or milkfat are to be classified as cheese in
heading 04.06 provided that
they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or
more; (b) a dry matter content, by weight, of at least 70% but not
exceeding 85%; and (c) they are moulded or capable of being
moulded.
4.- This chapter does not cover:
(a) Products obtained from whey, containing by weight more than
95% lactose, expressed as anhydrous lactose calculated on the dry
matter (heading 17.02); or
(b) Albumins (including concentrates of two or more whey
proteins, containing by weight more than 80% whey proteins,
calculated on the dry
matter) (heading 35.02) or globulins (heading 35.04).
Subheading Notes. 1.- For the purposes of subheading 0404.10,
the expression "modified whey" means products consisting of whey
constituents, that is, from which all or
part of the lactose, proteins or minerals have been removed,
whey to which natural whey constituents have been added, and
products obtained by mixing natural whey constituents.
-
- 46 -
2.- For the purposes of subheading 0405.10 the term "butter"
does not include dehydrated butter or ghee (subheading
0405.90).
---------------
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 04.01 Milk and cream, not concentrated
nor
containing added sugar or other sweetening matter.
0401.10 - Of a fat content, by weight, not
exceeding 1% kg 0 0 0 0 0 0 0 0 0 0 FIU
0401.20 - Of a fat content, by weight, exceeding 1% but not
exceeding 6%
kg 0 0 0 0 0 0 0 0 0 0 FIU
0401.40 - Of a fat content, by weight, exceeding 6% but not
exceeding 10%
kg 0 0 0 0 0 0 0 0 0 0 FIU
0401.50 - Of a fat content, by weight, exceeding 10%
kg 0 0 0 0 0 0 0 0 0 0 FIU
04.02 Milk and cream, concentrated or
containing added sugar or other sweetening matter.
0402.10 - In powder, granules or other solid
forms, of a fat content, by weight, not exceeding 1.5%
kg 0 0 0 0 0 0 0 0 0 0 FIU
- In powder, granules or other solid
form of a fat content, by weight, exceeding 1.5%:
0402.21 -- Not containing added sugar or other
sweetening matter kg 0 0 0 0 0 0 0 0 0 0 FIU
0402.29 -- Other kg 0 0 0 0 0 0 0 0 0 0 FIU - Other: 0402.91 --
Not containing added sugar or other
sweetening matter kg 0 0 0 0 0 0 0 0 0 0 FIU
0402.99 -- Other kg 0 0 0 0 0 0 0 0 0 0 FIU
-
- 47 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 04.03 Buttermilk, curdled milk and
cream,
yogurt, kephir and other fermented or acidified milk and cream,
whether or not concentrated or containing added sugar or other
sweetening matter or flavoured or containing added fruit, nuts or
cocoa.
0403.10 - Yogurt kg 0 0 0 0 0 0 0 0 0 0 FIU 0403.90 - Other kg 0
0 0 0 0 0 0 0 0 0 FIU 04.04 Whey, whether or not concentrated
or
containing added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or not containing
added sugar or other sweetening matter not elsewhere specified or
included.
0404.10 - Whey and modified whey, whether or
not concentrated or containing added sugar or other sweetening
matter
kg 0 0 0 0 0 0 0 0 0 0 FIU
0404.90 - Other kg 0 15 0 0 0 0 0 0 0 0 FIU 04.05 Butter and
other fats and oils derived
from milk; dairy spreads.
0405.10 - Butter kg 0 0 0 0 0 0 0 0 0 0 FIU 0405.20 - Dairy
spreads kg 0 EXM 0 0 0 0 0 0 0 0 FIU - Other: 0405.901 --- Pure cow
ghee kg 0 0 0 0 0 0 0 0 0 0 FIU 0405.902 --- Anhydrous milkfat kg 0
15 0 0 0 0 0 0 0 0 FIU 0405.909 --- Other kg 0 0 0 0 0 0 0 0 0 0
FIU 04.06 Cheese and curd. 0406.10 - Fresh (unripened or
uncured)
cheese, including whey cheese, and curd
kg 0 0 0 0 0 0 0 0 0 0 FIU
0406.20 - Grated or powdered cheese, of all kg 0 0 0 0 0 0 0 0 0
0 FIU
-
- 48 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % kinds
0406.30 - Processed cheese, not grated or powdered
kg 0 0 0 0 0 0 0 0 0 0 FIU
0406.40 - Blue-veined cheese and other cheese containing veins
produced by Penicillium roqueforti
kg 0 0 0 0 0 0 0 0 0 0 FIU
0406.90 - Other cheese kg 0 0 0 0 0 0 0 0 0 0 FIU 04.07 Birds'
eggs, in shell, fresh, preserved
or cooked.
- Fertilised eggs for incubation: 0407.11 -- Of fowls of the
species Gallus
domesticus kg 0 0 0 0 0 0 0 0 0 0
0407.19 -- Other kg 0 0 0 0 0 0 0 0 0 0 - Other fresh eggs:
0407.21 -- Of fowls of the species Gallus
domesticus kg 0 0 0 0 0 0 0 0 0 0 FIU
0407.29 -- Other kg 0 0 0 0 0 0 0 0 0 0 FIU 0407.90 - Other kg 0
0 0 0 0 0 0 0 0 0 FIU 04.08 Birds' eggs, not in shell, and egg
yolks,
fresh, dried, cooked by steaming or by boiling in water,
moulded, frozen or otherwise preserved, whether or not containing
added sugar or other sweetening matter.
- Egg yolks: 0408.11 -- Dried kg 0 EXM 0 0 0 0 0 0 0 0 FIU
0408.19 -- Other kg 0 EXM 0 0 0 0 0 0 0 0 FIU - Other: 0408.91 --
Dried kg 0 EXM 0 0 0 0 0 0 0 0 FIU 0408.99 -- Other kg 0 EXM 0 0 0
0 0 0 0 0 FIU
-
- 49 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 04.09 0409.00 Natural honey. kg 0 0 0 0 0
0 0 0 0 0 FIU 04.10 0410.00 Edible products of animal origin,
not
elsewhere specified or included. kg 0 15 0 0 0 0 0 0 0 0 FIU
-
- 50 -
CHAPTER 5
Products of animal origin, not elsewhere specified or included
Notes. 1. This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of
animals, whole and pieces thereof, and animal blood, liquid or
dried); (b) Hides or skins (including furskins) other than goods of
heading 05.05 and parings and similar waste of raw hides or skins
of heading 05.11
(Chapter 41 or 43); (c) Animal textile materials, other than
horsehair and horsehair waste (Section XI); or (d) Prepared knots
or tufts for broom or brush making (heading 96.03).
2. For the purposes of heading 05.01, the sorting of hair by
length (provided the root ends and tip ends respectively are not
arranged together) shall be
deemed not to constitute working. 3. Throughout the
Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar
tusks, rhinoceros horns and the teeth of all animals are
regarded as "ivory". 4. Throughout the Nomenclature, the
expression "horsehair" means hair of the manes or tails of equine
or bovine animals.
----------------
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 05.01 0501.00 Human hair, unworked,
whether or
not washed or scoured; waste of human hair.
kg 0 15 0 0 0 0 0 0 0 0
05.02 Pigs', hogs' or boars' bristles and
hair; badger hair and other brush making hair; waste of such
bristles or hair.
0502.10 - Pigs', hogs' or boars' bristles and
hair; and waste thereof kg 0 EXM 0 0 0 0 0 0 0 0 DVS
0502.90 - Other kg 0 EXM 0 0 0 0 0 0 0 0 DVS
-
- 51 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % [05.03] Deleted 05.04 Guts, bladders and
stomachs of
animals (other than fish), whole and pieces thereof, fresh,
chilled, frozen, salted, in brine, dried or smoked:
--- Natural sausage casings: 0504.0011 ---- Edible, fit for
human
consumption kg 0 EXM 0 0 0 0 0 0 0 0 DVS+
FIU 0504.0019 ---- Other kg 0 15 0 0 0 0 0 0 0 0 DVS+
FIU --- Other: 0504.0091 ---- Meat offal, edible, fit for
human
consumption kg 0 EXM 0 0 0 0 0 0 0 0 DVS+
FIU 0504.0099 ---- Other kg 0 15 0 0 0 0 0 0 0 0 DVS+
FIU 05.05 Skins and other parts of birds, with
their feathers or down, feathers and parts of feathers (whether
or not with trimmed edges) and down, not further worked than
cleaned, disinfected or treated for preservation; powder and waste
of feathers or parts of feathers
0505.10 - Feathers of a kind used for
stuffing; down kg 0 15 0 0 0 0 0 0 0 0 DVS
0505.90 - Other kg 0 15 0 0 0 0 0 0 0 0 DVS 05.06 Bones and
horn-cores, unworked,
defatted, simply prepared (but not cut to shape), treated with
acid or degelatinised; powder and waste of these products.
-
- 52 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 0506.10 - Ossein and bones treated
with
acid kg 0 15 0 0 0 0 0 0 0 0 DVS
0506.90 - Other kg 0 15 0 0 0 0 0 0 0 0 DVS 05.07 Ivory,
tortoise-shell, whalebone and
whalebone hair, horns, antlers, hooves, nails, claws and beaks,
unworked or simply prepared but not cut to shape; powder and waste
of these products.
0507.10 - Ivory; ivory powder and waste kg 0 15 0 0 0 0 0 0 0 0
DVS 0507.90 - Other kg 0 15 0 0 0 0 0 0 0 0 DVS 05.08 0508.00 Coral
and similar materials,
unworked or simply prepared but not otherwise worked; shells of
molluscs, crustaceans or echinoderms and cuttle-bone, unworked or
simply prepared but not cut to shape, powder and waste thereof.
kg 0 15 0 0 0 0 0 0 0 0 MOF
[05.09] Deleted 05.10 0510.00 Ambergris, castoreum, civet
and
musk; cantharides; bile, whether or not dried; glands and other
animal products used in the preparation of pharmaceutical products,
fresh, chilled, frozen or otherwise provisionally preserved.
kg 0 15 0 0 0 0 0 0 0 0 DVS
05.11 Animal products not elsewhere
specified or included; dead animals of Chapter 1 or 3, unfit for
human consumption.
0511.10 - Bovine semen kg 0 15 0 0 0 0 0 0 0 0 DVS - Other:
0511.91 -- Products of fish or crustaceans, kg 0 15 0 0 0 0 0 0 0 0
MOF
-
- 53 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA * Group I
COMESA * Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % molluscs or other aquatic invertebrates;
dead animals of Chapter 3
-- Other 0511.991 --- Horsehair and horsehair waste,
whether or not put up as a layer with or without supporting
material.
kg 0 15 0 0 0 0 0 0 0 0 DVS
0511.992 --- Natural sponges of animal origin. kg 0 15 0 0 0 0 0
0 0 0 DVS 0511.999 --- Other kg 0 15 0 0 0 0 0 0 0 0 DVS
-
- 54 -
SECTION II
Vegetable products Note. 1.- In this Section the term "pellets"
means products which have been agglomerated either directly by
compression or by the addition of a binder in a
proportion not exceeding 3% by weight.
CHAPTER 6
Live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage
Notes. 1.- Subject to the second part of heading 06.01, this
Chapter covers only live trees and goods (including seedling
vegetables) of a kind commonly
supplied by nursery gardeners or florists for planting or for
ornamental use; nevertheless it does not include potatoes, onions,
shallots, garlic or other products of Chapter 7.
2.- Any reference in heading 06.03 or 06.04 to goods of any kind
shall be construed as including a reference to bouquets, floral
baskets, wreaths and
similar articles made wholly or partly of goods of that kind,
account not being taken of accessories of other materials. However,
these headings do not include collages or similar decorative
plaques of heading 97.01.
---------------- Heading H.S.
Code Description Statist
ical Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % 06.01 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes, dormant, in growth or in flower;
chicory plants and roots other than roots of heading 12.12.
0601.10 - Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes, dormant
U 0 EXM 0 0 0 0 0 0 0 0 NPPO
0601.20 - Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, in growth or in flower; chicory plants and roots
U 0 EXM 0 0 0 0 0 0 0 0 NPPO
06.02 Other live plants (including their
-
- 55 -
Heading H.S. Code
Description Statistical Unit
General Excise Duty
VAT COMESA* Group I
COMESA* Group II
SADC IOC INDIA PAKISTAN EC TURKEY Agency
% % % % % % % % % % % roots), cuttings and slips; mushroom
spawn.
0602.10 - Unrooted cuttings and slips U 0 EXM 0 0 0 0 0 0 0 0
NPPO 0602.20 - Trees, shrubs and bushes, grafted
or not, of kinds which bear edible fruit or nuts
U 0 EXM 0 0 0 0 0 0 0 0 NPPO
0602.30 - Rhododendrons and azaleas, grafted or not
U 0 EXM 0 0 0 0 0 0 0 0 NPPO
0602.40 - Roses, grafted or not U 0 EXM 0 0 0 0 0 0 0 0 NPPO
0602.90 - Other kg 0 EXM 0 0 0 0 0 0 0 0 NPPO 06.03 Cut flowers and
flower buds of a
kind suitable for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise prepared.
- Fresh : 0603.11 -- Roses kg 0 15 0 0 0 0 0 0 0 0 NPPO 0603.12
-- Carnations kg 0 15 0 0 0 0 0 0 0 0 NPPO 0603.13 -- Orchids kg 0
15 0 0 0 0 0 0 0 0 NPPO 0603.14 -- Chrysanthemums kg 0 15 0 0 0 0 0
0 0 0 NPPO 0603.15 -- Lilies (Lilium spp.) kg 0 15 0 0 0 0 0 0 0 0
NPPO 0603.19 -- Other kg 0 15 0 0 0 0 0 0 0 0 NPPO 0603.90 - Other
kg 0 15 0 0 0 0 0 0 0 0 NPPO 06.04 Foliage, branches and other
parts
of plants, without flowers or flower buds, and grasses, mosses
and lichens, being goods of a kind suitable for bouquets or for
ornamental purposes, fresh, dried, dyed, bleached, impregnated or
otherwise prepared.
0604.20 - Fresh kg 0 15 0 0 0 0 0 0 0 0 NPPO 0604.90 - Other kg
0 15 0 0 0 0 0 0 0 0 NPPO
-
- 56 -
CHAPTER 7
Edible vegetables and certain roots and tubers Notes. 1.- This
Chapter does not cover forage products of heading 12.14. 2.- In
headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables"
includes edible mushrooms, truffles, olives, capers, marr