Igitabo cy’Umuryango w’Afurika y’Iburasirazuba UMURYANGO W'AFURIKA Y'IBURASIRAZUBA AMAHORO YA GASUTAMO AHURIWEHO KU BICURUZWA BIVUYE HANZE Y’UMURYANGO UMWAKA WA 2007 1 Iki gitabo cyanditswe mu rurimi rw’Icyongereza na EAC, gihindurwa mu Kinyarwanda na MINEAC. Haramutse habonetse ibitumvikana neza cyangwa ibibura mu Kinyarwanda ugereranyije n’ibiri mu Cyongereza, ibyanditse mu Cyongereza ni byo bigomba kugenderwaho.
599
Embed
EAC COMMON EXTERNAL TARIFF - 2007-Kinyarwanda Vesrion.doc
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Igitabo cy’Umuryango w’Afurika y’Iburasirazuba
UMURYANGO W'AFURIKA Y'IBURASIRAZUBA
AMAHORO YA GASUTAMO AHURIWEHO KU BICURUZWA BIVUYE HANZE Y’UMURYANGO
UMWAKA WA 2007
1
Iki gitabo cyanditswe mu rurimi rw’Icyongereza na EAC, gihindurwa mu Kinyarwanda na MINEAC. Haramutse habonetse ibitumvikana neza cyangwa ibibura mu Kinyarwanda ugereranyije n’ibiri mu Cyongereza, ibyanditse mu Cyongereza ni byo bigomba kugenderwaho.
UBUFATANYE MU BYA ZA GASUTAMO
AMAHORO YA GASUTAMO AHURIWEHO KU BICURUZWA BIVUYE HANZE Y’UMURYANGO
UMWAKA WA 2007
UMUGEREKA WA I W’AMASEZERANO ASHYIRAHO UBUFATANYE MU BYA ZA GASUTAMO MU MURYANGO W’AFURIKA Y’IBURASIRAZUBA
Amasezerano Mpuzamahanga ahuza Inyito no guha Ibicuruzwa umubare ubiranga
(Umwaka wa ya 2007)
2
IBIKUBIYEMO
Ijambo ry'ibanze
Amategego rusange agenga isobanuramagambo mu gushyira ibicuruzwa ku rutonde
Impine n’ibimenyetso
UMUGEREKA WA I
IGICE CYA I
INYAMASWA NZIMA; IBIKOMOKA KU NYAMASWA
Ibisobanuro byerekeye iki Gice
1 Inyamaswa nzima.
2 Inyama n’inyama zo munda ziribwa.
3 Amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi.
4 Ibikomoka ku mata; amagi y'ibiguruka; ubuki bw’inzuki bw’umwimerere; ibikomoka ku nyamaswa biribwa, bidafite ahandi bisobanuye cyangwa bigaragazwa.
5 Ibikomoka ku nyamaswa, bitagize ahandi bisobanuye cyangwa bigaragazwa.
IBINURE N’AMAVUTA BIKOMOKA KU NYAMASWA CYANGWA KU BIMERA N’IBINDI BIBIKOMOKAHO; IBINURE BITUNGANYIJWE BIRIBWA;IBISHASHARA BIKOMOKA KU NYAMASWA CYANGWA KU BIHINGWA
15 Ibinure n'amavuta bikomoka ku nyamaswa cyangwa ku bimera n’ibindi bibikomokaho; ibinure bitunganyijwe biribwa; ibishashara bikomoka ku nyamaswa cyangwa ku bihingwa.
IGICE CYA IV
IBIRIBWA BYATUNGANYIJWE; IBINYOBWA, INZOGA ZIKAZE NA VINEGERI; ITABI N’IBISIMBURA ITABI BYATUNGANYIRIJWE MU NGANDA
3
Igisobanuro cyerekeye iki gice
16 Inyama, amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi byateguwe ku buryo byaribwa 17 Amasukari n'ibintu bikozwe mu masukari. 18 Kakawo n'ibintu biteguwe muri kakawo 19 Ibyo kurya byateguwe hashingiwe ku binyampeke, ifarini, amido cyangwa amata ; ibicuruzwa byo muri patiseri 20 Imboga, imbuto n’ibindi bice by’ibimera byateguwe ku buryo byaribwa 21 Ibyo kurya byateguwe bitandukanye. 22 Ibinyobwa, inzoga zikaze na Vinegeri. 23 Ibisigazwa n’ibishingwe bikomoka mu nganda z’ibiribwa;ibiryo by’amatungo bitunganyije 24 Itabi n’ibisimbura itabi byatunganyirijwe mu nganda.
IBIKORESHO BYO MU MABUYE, PULATERI, ISIMA, AMIYANTE (ASBESTOS), MIKA (MICA) CYANGWA IBINDI BISA NA BYO; IBIKORESHO BIKOZWE MU IBUMBA BYATWITSWE; IBIRAHURI N’IBIKORESHO BIKOZWE MU
BIRAHURI
68 Ibikoresho bikozwe mu mabuye, muri pulateri, mu isima, muri amiyante (asbestos), mu mabuye bita mika (mica) cyangwa ibikoresho bisa na byo.
69 Ibikoresho bikozwe mu ibumba byatwitswe. 70 Ibirahuri n’ibikoresho bikozwe mu birahuri.
Buri cyiciro kigaragazwa n’imibare ine, imibare ibiri ya mbere yerekana nimero y’Umutwe naho ibiri ya nyuma ikerekana umwanya icyiciro kibonekamo mu Mutwe.
Imibare y’icyiciro igaragazwa mu nkingi ya mbere. Inkingi ya kabiri irimo ibimenyetso bigizwe n’imibare umunani nk’uko bukoreshwa ku rwego rw’Umuryango w’Afurika y’Iburasirazuba. Inkingi ya gatatu ikubiyemo inyandiko igize ibyiciro yandikishijwe inyuguti zitsindagiye n’inyandiko zigize utwiciro. Inkingi ya kane irimo ibinyabumwe by’ingano bikoreshwa igihe hakorwa raporo igaragaza imibare hashingiwe ku Buryo bwahujwe. Inkingi ya gatanu ikubiyemo ibipimo rusange bikurikizwa mu gufatira amahoro ku bicuruzwa bituruka hanze y’Umuryango.
Iki Gitabo kigizwe n’Umugereka wa 1 ukubiyemo ibipimo by’amahoro hakurikijwe uburyo bw’imisoro burimo ibyiciro bitatu n’Umugereka wa 2 ukubiyemo ibipimo by’amahoro ku bintu bigomba kwitonderwa.
Inkingi ya gatanu y’Umugereka wa 1 ikubiyemo ibipimo rusange bikurikizwa mu gufatira amahoro ku bicuruzwa bituruka hanze y’Umuryango, noneho ahari ijambo ry’impine “SI” (Ibintu bigomba kwitonderwa), ibipimo by’amahoro bikurikizwa ni ibyagaragajwe mu Mugereka wa 2.
(b) Imvange, ibicuruzwa bigizwe n’uruhurirane bikozwe mu bikoresho cyangwa mu bintu binyuranye, hamwe n’ibicuruzwa bibumbiye hamwe kugirango bigurishwe kimwe kimwe, bidashobora gushyirwa mu byiciro hanshingiwe ku ngingo ya 3 (a), bishyirwa mu byiciro nk’aho bigizwe n’igikoresho cyangwa ikintu kibiranga, aho iri hame rishobora gukurikizwa.
(c) Iyo ibicuruzwa bidashobora gushyirwa mu byiciro hakurikijwe ingingo ya 3 (a) cyangwa iya 3 (b), bishyirwa mu cyiciro kiza ku mubare wa nyuma mu bicuruzwa bihwanyije na cyo agaciro.
4. Ibicuruzwa bidashobora gushyirwa mu byiciro hakurikijwe amategeko yavuzwe haruguru bishyirwa mu cyiciro gikwiye
0101.10.00 - Inyamaswa z’icyororo z’indobanure u 0%
0101.90.00 - Izindi u 25%
01.02 Inyamaswa nzima zo mu muryango w’inka.
0102.10.00 - Inyamaswa z’icyororo z’indobanure u 0%
0102.90.00 - Izindi u 25%
01.03 Inyamaswa nzima zo mu muryango w’ingurube.
0103.10.00 - Inyamaswa z’icyororo z’indobanure u 0%
- Izindi:
0103.91.00 -- Izitagejeje ku biro 50 u 25%
0103.92.00 -- Izipima ibiro 50 cyangwa zibirengeje u 25%
01.04 Intama n’ihene nzima.
- Intama :
0104.10.10
0104.10.90
--- Inyamaswa z’icyororo z’indobanure
--- Izindi
u
u
0%
25%
- Ihene :
0104.20.10 --- z’icyororo z’indobanure u 0%
0104.20.90 --- Izindi u 25%
01.05 Ibiguruka, ni ukuvuga ibiguruka byo mu bwoko bw'ibisankoko byororwa, ibishuhe, imbata, dendo n'ibigagari.
- Bitarengeje amagarama 185:
-- Ibiguruka byo mu muryango w’inkoko byororwa (Gallus domesticus)
0105.11.10 --- Imishwi itarengeje umunsi umwe ivutse u 0%
0105.11.90 --- Ibindi u 25%
--Dendo:
0105.12.10 --- Dendo zimaze umunsi umwe zivutse u 0%
0105.12.90 --- Izindi u 25%
14
0105.19.00 --Ibindi u 25%
-Ibindi:
0105.94.00 -- Ibiguruka byo mu muryango w’inkoko byororwa u 25%
0105.99.00 -- Ibindi u 25%
01.06 0106.00.00 Izindi nyamaswa nzima.
- Inyamabere : u 25%
0106.11.00 -- Inguge n’izisa nazo u 25%
0106.12.00 -- Igifi kinini cyane kitwa balene, dofini na poruposi (inyamabere zo mu rwego rwa Cetacea); lamantini na dugongo (inyamabere zo mu rwego rwa Sirenia)
u 25%
0106.19.00 --Izindi u 25%
0106.20.00 -Ibikururanda (birimo inzoka n’utunyamasyo two mu mazi) u 25%
-Inyoni:
0106.31.00 -- Inyoni zihiga u 25%
0106.32.00 --Inyoni zo mu bwoko bwa kasuku (zirimo kasuku, izitwa parakiti, makawu, na kokatu)
u 25%
0106.39.00 -- Izindi u 25%
0106.90.00 - Izindi u 25%
15
Umutwe wa 2
Inyama n'inyama zo munda ziribwa.
Igisobanuro cyerekeye uyu Mutwe.
1. - Uyu mutwe ntureba:
(a) Ibicuruzwa biri mu bwoko bwasobanuwe mu byiciro. 02.01 kugeza kuri 02.08 cyangwa 02.10 bitagenewe cyangwa bitabereye kuribwa n’abantu;
-- Ibipande n’inyama zo mu nda, bikibagwa cyangwa byakonjeshejwe
-- Ibipande n’inyama zo mu nda, byabaye ubutita
-Dendo:
kg
kg
25%
25%
0207.24.00 -- Zidakase, zikibagwa cyangwa zakonjeshejwe kg 25%
0207.25.00 --Zidakase, zabaye ubutita kg 25%
0207.26.00 -- Ibipande n’inyama zo mu nda, zikibagwa cyangwa byakonjeshejwe
kg 25%
0207.27.00 --Ibipande n’inyama zo mu nda, byabaye ubutita kg 25%
-Inyama z’ibishuhe, imbata cyangwa ibigagari:
0207.32.00 -- Zidakase, zikibagwa cyangwa zakonjeshejwe kg 25%
0207.33.00 -- Zidakase, byabaye ubutita kg 25%
0207.34.00 -- Imyijima ifite ibinure, ikibagwa cyangwa yakonjeshejwe kg 25%
0207.35.00 -- Izindi, zikibagwa cyangwa zakonjeshejwe kg 25%
0207.36.00 -- Izindi, zabaye ubutita kg 25%
02.08 Izindi nyama n’inyama zo mu nda, ziri ku gipimo cy’ubushyuhe gisanzwe, byakonjeshejwe cyangwa zabaye n’ubutita.
0208.10.00 - Inyama z’inkwavu zororwa n’izo mu ishyamba. kg 25%
0208.30.00 -Inyama z’inyamaswa zisa n’abantu(urugero:inguge) kg 25%
18
0208.40.00 -Barene, dorufini na poruposi (inyamabere zo mu rwego rwa Cetacea); inyamabere zo mu nyanja zirisha bita manati n’inka zo mu nyanja bita dugongo (inyamabere zo mu rwego rwa Sirenia)
kg 25%
0208.50.00 -By’ibikururanda (birimo inzoka n’utunyamasyo two mu mazi) kg 25%
0210.91.00 -- by’inyamaswa zisa n’abantu(urugero:inguge) kg 25%
0210.92.00 --Barene, dorufini na poruposi (inyamabere zo mu rwego rwa Cetacea); inyamabere zo mu nyanja zirisha bita manati n’inka zo mu nyanja bita dugongo (inyamabere zo mu rwego rwa Sirenia)
kg 25%
0210.93.00 --Z’ibikururanda (birimo inzoka n’utunyamasyo two mu mazi) kg 25%
0210.99.00 --Ibindi kg 25%
19
Umutwe wa 3
Amafi, ingaru, ibijonjogoro n’ibindi biburangoro biba mu mazi
Ibisobanuro byerekeye uyu Mutwe.
1.- Uyu mutwe ntureba:
(a) Inyamabere zo mu cyiciro cya 01.06; (b) Inyama z’inyamabere zo mu cyiciro 01.06 (icyiciro 02.08 cyangwa 02.10); (c ) Amafi (harimo imyijima n’amagi yazo) cyangwa ibisangaru, ku binyamunjonjorerwa cyangwa ku bindi biburangoro biba mu
mazi , dead and unfit cyangwa bitabereye kuribwa n’abantu bitewe n’ubwoko bwabyo cyangwa imiterere yabyo (Umutwe wa 5); amafarini, ibiheri cyangwa bureti y’amafi cyangwa z’amafi, z’ingaru, z’ibijonjogoro cyangwa ibindi biburangoro biba mu mazi, bitabereye kuribwa n’abantu (Icyiciro 23.01); cyangwa
(a) Ijambo “amavuta” y’inka rivuga amavuta y’umwimerere, amavuta y’amenda cyangwa avanze (mashya, arimo umunyu cyangwa ashaje, harimo n’amavuta yo mu bikopo) akomoka ku mata yonyine, arimo ibinure kugeza ku gipimo cya 80% cyangwa kurenzaho ariko ntibirenge 95% hashingiwe ku biro, atarimo ibinure kugeza ku gipimo cya 2% hashingiwe ku biro kandi arimo amazi aterengeje igipimo cya 16% hashingiwe ku biro. Amavuta y’inka ntabamo inyongera zivangwa, ariko ashobora kubamo umunyu, amabara y’ibiribwa, imyunyu icubya ibindi n’ibimera bigizwe na bagiteri zibyara aside y’amata yashariye.
(b) Ijambo “konfitire yo mu mata” rivuga imvange ishobora gukwirakwizwa y’amazi ameze nk’amavuta, arimo ibinure by’amata byonyine, afite ibinure bingana nibura na 39% ariko bitarengeje 80% hashingiwe ku buremere.
3.- Ibicuruzwa bivuye ku bukare bw’amenda kandi byongewe mo amata cyangwa ibinure by’amata bigomba gutondekwa nka foromaji mu cyiciro 04.06 bipfa kuba byujuje ibintu bitatu bikurikira:
(a) kuba birimo ibinure by’amata, hashingiwe ku buremere bw’ibyumye, bingana na 5% cyangwa birenze; (b) kuba birimo ibinure by’amata, hashingiwe ku buremere, bingana nibura na 70% ariko butarenze 85%; na (c) biseye cyangwa bishobora gusebwa.
4.- Uyu mutwe ntureba:
(a) Ibicuruzwa bikomoka ku menda, birimo isukari yo mu mata ingana na 95% hashingiwe ku buremere, yerekanwa nk’isukari yo mu mata atarimo amazi igapimwa mu bintu byumye (icyiciro cya 17.02); cyangwa
(b) Amafufu (harimo n’imvange zikaze zigizwe na poroteyini ziba mu menda ebyiri cyangwa nyinshi, zirimo poroteyini z’amenda zirenga 80% hashingiwe ku buremere, zipimwa hashingiwe ku bintu byumye) (icyiciro cya 35.02) cyangwa udusoro (icyiciro cya 35.04).
2.- Icyiciro cya 10.05 ntikireba ibigori (Umutwe wa 7).
Ibisobanuro bijyanye n’aka kiciro.
1.- Ijambo “ingano zikomeye” rivuga ingano zo mu bwoko bwa ‘’Triticum durum’’ n’ibyimanyi bikomoka ku guhuza Triticum durum hagati yazo zihuje umubare (28) wa koromozome n’ubwo bwoko.
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
10.01 Ingano na mesilini.
- Ingano zikomeye:
1001.10.10 --- Zateguriwe by’umwihariko guterwa kg 0%
1001.10.90 ---Ibindi kg 0%
-Ibindi:
1001.90.10 --- Zateguriwe by’umwihariko guterwa kg 0%
1001.90.20 ---Ingano zikomeye cyane kg SI
1001.90.90 --- Ibindi kg SI
10.02 Isegeri.
1002.00.10 --- Zateguriwe by’umwihariko guterwa kg 0%
1002.00.90 ---Ibindi kg 0%
10.03 Oruje.
1003.00.10 --- Zateguriwe by’umwihariko guterwa kg 0%
1003.00.90 ---Ibindi kg 25%
10.04 1004.00.00 Avuwane. kg 0%
10.05 Ibigori.
1005.10.00 - Imbuto zo gutera kg 25%
1005.90.00 -Ibindi kg SI
46
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
10.06 Umuceri.
1006.10.00 - Umuceri udatonoye kg SI
1006.20.00 - Umuceri wavanyweho igishishwa k’inyuma gusa kg SI
1006.30.00 - Umuceri utonoye wavanyweho agashihwa ka nyuma k’imbere kg SI
1006.40.00 - Umuceri w'ibiheri kg SI
10.07 1007.00.00 Impeke z’amasaka kg 25%
10.08 Saraze, mile n’impeke za mile; ibindi binyampeke.
1008.10.00 - Sarase (Buckwheat) kg 25%
1008.20.00 -Mile kg 25%
1008.30.00 -Impeke za Mile kg 25%
1008.90.00 -Ibindi binyampeke kg 25%
47
Umutwe wa 11
Ibicuruzwa bikomoka ku nganda zisya; ingano zihugutishije; amido; inulini; ibintu bisigara nyuma yo gukura amido mu binyampeke.
Ibisobanuro byerekeye uyu Mutwe.
1.- Uyu mutwe ntureba:
(a) Ingano zikaranze zihugushije zigenewe gusimbura ikawa (icyiciro 09.01 cyangwa 21.01.); (b) Amafu yatunganyijwe, avuwane y’ingano cyangwa amido yo mu cyiciro cya 19.01; (c) Udusate tw’ibigori cyangwa ibindi bintu bivugwa mu cyiciro cya 19.04; (d) Imboga zateguwe cyangwa zahunitswe, zivugwa mu cyiciro cya 20.01, 20.04 cyangwa 20.05; (e) Imiti (Umutwe wa 30); cyangwa (f) Amido imeze nk’imibavu, ibintu byongera uburanga cyangwa ibikoreshwa mu isuku (Umutwe wa 33).
2.- (A) Ibiva mu nganda zisya ibinyampeke bikubiye mu rutonde ruri mu mbonerahamwe ikurikira bishyirwa muri uyu mutwe iyo bifite, hashingiwe ku buremere bw’ikibikomokaho:
(a) ingano y’amido (iboneka hakoreshejwe uburyo bwo kuyipima bwa Ewers) irenze iyavuzwe mu Nkingi (2); na (b) ivu (nyuma yo gukuramo indi myunyu yongewemo) ritarenze iryavuzwe mu Nkingi ya (3);
Bitabaye ibyo, bishyirwa mu cyiciro 23.02. Nyamara umumero w’ibinyampeke, imbumbe, ibitonoye cyangwa bisekuye bishyirwa buri gihe mu cyiciro cya 11.04.
(B) Ibintu bijya muri uyu Mutwe hashingiwe ku bimaze kuvugwa bishyirwa mu cyiciro cya mu Nkingi ya 11.01 cyangwa ya 11.02 mu gihe ijanisha ry’ibica mu myenge y’akayunguruzo k’imikwege byagaragajwe mu Nkingi ya 4 cyangwa ya 5 ritari munsi y’iryagaragajwe ku kinyampeke kivugwa, hashingiwe ku buremere.
Iyo bitabaye gutyo, bishyirwa mu cyiciro cya 11.03 cyangwa 11.04.
Igipimo cy’amido
(2)
Ubwinshi bw’ivu (ash content) (3)
Ijanisha ry’ibihita mu kayunguruzo gafite imyenge igenewe
1. - Bimwe mu bikubiye mu cyiciro cya 12.07 ni imbuto z’ibigazi n’ibizigize, imbuto z’ipamba, imbuto z’amavuta ya kasitoro, imbuto za sezame, imbuto za karitame, imbuto za pavo na nuwa ya karite (karite nuts). Iki cyiciro ntikireba ibintu bivugwa mu cyiciro 08.01 cyangwa 08.02 cyangwa za olive (Umutwe wa 7 cyangwa Umutwe wa 20).
13.02 Amatembagiti y’imboga n’ibiyavaho; imbyarasukari zo mu bimera, isukari yo mu bimera n’ibimera bibyara isukari; agar-agar n'ibindi byongera umubyimba, bihinduye cyangwa bidahinduye, bikomoka ku mboga.
- Amatembabuzi n’imishongi y’ibimera:
1302.11.00 -- Opiyumu Kg 0%
1302.12.00 --y’mizi y’igiti gikorwamo imiti Kg 0%
1302.13.00 --y’igiti gihumuza inzoga Kg 0%
1302.19.00 --Ibindi Kg 0%
1302.20.00 - Isukari yo mu bimera ishobora kuvanwamo ari umushongi Kg 0%
-Ibyongera umubyimba, byaba bihinduye cyangwa bidahinduye, biva mu bihingwa:
55
1302.31.00 -- Agaragari kg 0%
1302.32.00 -- Ibyongera umubyimba, byaba bihinduye cyangwa bidahinduye, Karube, imbuto za karube n'imbuto cyangwa iza gwari
kg 0%
1302.39.00 --Ibindi kg 0%
56
Umutwe wa 14
Ibikoresho bikoreshwa mu kuboha; ibikomoka ku bihingwa bitagize ahandi bigaragazwa cyangwa bivugwa.
Ibisobanuro byerekeye uyu Mutwe.
1. - Uyu Mutwe ntabwo ureba ibintu bikurikira bigomba gushyirwa mu Gice cya XI: Ibintu bikomoka ku bimera bikoreshwa mbere na mbere mu gukora ibitambaro, ariko bitunganyije, cyangwa ibindi bikomoka ku bimera byatunganyijwe hagamijwe kubikoresha mu gukora ibitambaro.
2. - Icyiciro cya 14.01 a kireba imigano (isatuye cyangwa idasatuye, ibajije mu burebure, ikasemo ibice, ibumbabumbye ku mitwe, yatewe irangi ry’umweru, idafata inkongi, yanogejwe cyangwa yinitswe), oziye isatuye, urubingo n’ibisa na rwo, intima za rotini na rotini zishishuye cyangwa zisatuye. Iki cyiciro ntikireba amabango y’ibiti (icyiciro cya 44.04).
14.04 Ibintu bikomoka ku bimera bidafite ahandi bisobanuye cyangwa bigaragazwa.
1404.20.00 - Utubuto tw’ibisigazwa by’ipamba kg 10%
1404.90.00 -Ibindi kg 10%
_____
57
IGICE CYA III
IBINURE N’AMAVUTA BIKOMOKA KU NYAMASWA CYANGWA KU BIMERA N’IBINDI BIBIKOMOKAHO; IBINURE BITUNGANYIJWE BIRIBWA;IBISHASHARA BIKOMOKA KU NYAMASWA CYANGWA KU BIHINGWA
Umutwe wa 15
Ibinure n'amavuta bikomoka ku nyamaswa cyangwa ku bimera n’ibindi bibikomokaho; ibinure bitunganyijwe biribwa; ibishashara bikomoka ku nyamaswa cyangwa ku bihingwa.
Ibisobanuro byerekeye uyu Mutwe.
1. - Uyu mutwe ntureba:
(a) Ibinure by’ingurube cyangwa ibinure by’ibiguruka byo mu cyiciro cya 02.09; (b) Amavuta cyangwa ibinure biva kuri kakawo (icyiciro 18.04); (c) Ibyatunganyijwe biribwa birimo, hashingiwe ku buremere, igipimo kirenga 15% k’ibintu bivugwa mu cyiciro cya 04.05 (akenshi mu Mutwe
wa 21); (d) Ibishashara (icyiciro cya 23.01) cyangwa ibasigazwa byo mu byiciro 23.04 kugeza ku cya 23.06. (e) Aside zirimo ibinure, ibishashara bitunganyije, imiti, amarangi, verini, imibavu, ibikoreshwa mu kongera ubwiza cyangwa mu
4. - Ububiko bw’amasabune, bisigazwa by’amavuta, ibishashara bya siteyarike, giriseroro, ibisigazwa bya girise ya rene bishyirwa mu cyiciro cya 15.22.
_________________
Ibisobanuro byerekeye aka kiciro.
1. Ku bijyanye n’akiciro ka 1514.11 na 1514.19, ijambo “koruza ya aside nkeya cyangwa amavuta ya koruza” bisobanuye amavuta ntayega arimo aside itarengeje 2% hashingiwe ku buremere.
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
15.22 1522.00.00 Degras; ibisigazwa biva mu gutunganya ibintu bifite ibinure cyangwa kg 0%
61
ibishashara by’inyamaswa n’ibimera.
1 Bizasubirwamo nyuma y’imyaka itatu
62
IGICE CYA IV
IBIRIBWA BYATUNGANYIJWE; IBINYOBWA, INZOGA ZIKAZE NA VINEGERI; ITABI N’IBISIMBURA ITABI BYATUNGANYIRIJWE MU NGANDA
Igisobanuro.
1.- Muri iki gice ijambo “bureti” rivuga ibicuruzwa byabumbiwe hamwe binyuze mu kubikanda mu buryo butaziguye cyangwa babihambirira hamwe ku gipimo kitarenza 3% hashingiwe ku buremere.
Umutwe 16
Inyama, amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi byateguwe ku buryo byaribwa
Ibisobanuro byerekeye uyu Mutwe.
1.- Uyu Mutwe ntureba inyama, inyama zo mu nda, amafi, ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi byatunganyijwe cyangwa byabitswe hakoreshejwe uburyo bwasobanuwe mu Mutwe wa 1 cyangwa 2 cyangwa mu cyiciro cya 05.04.
2.- Ibiribwa byatunganyijwe bishyirwa muri uyu Mutwe bipfa kuba birimo igipimo kirenga 20% hashingiwe ku buremere bwa sosiso, inyama, inyama zo mu nda, amaraso, amafi cyangwa ibikoko biba mu mazi, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, cyangwa imvange yabyo iyo ari yo yose. Iyo icyatunganyijwe gikomatanyije ibicuruzwa bibiri cyangwa byinshi mu byo tumaze kuvuga, gishyirwa mu cyiciro cy’Umutwe wa 16 uhuye n’ikikigize cyangwa ibikigize byiganjemo hashingiwe ku buremere. Izi ngingo ntizireba ibicuruzwa bipakiye byo mu cyiciro 19.02 cyangwa ibyatunganyijwe byo mu cyiciro 21.03 cyangwa 21.04.
Ibisobanuro bijyanye n’aka kiciro.
1.- Ku bijyanye n’akiciro ka 1602.10, ijambo ibyatunganyijwe biribwa byahujwe risobanuye ibyatunganyijwe bigizwe n’imvange yahujwe ku buryo bunoze igizwe n’indyoshyandyo z’ibanze ebyiri cyangwa nyinshi nk’inyama, amafi, imboga cyangwa imbuto, ikagurishwa kamwe kamwe nk’ibiryo by’abana bato cyangwa mu rwego kunoza imirire, mu mapaki atarengeje g 250. Mu rwego rwo kubahiriza iki gisobanuro, si ngombwa kwita ku ndyoshyandyo nkeya zishobora kuba zarongewe mu byatunganyijwe mu rwego rwo kurunga, guhunika cyangwa hagamijwe ibindi bintu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’inyama cyangwa tw’inyama zo mu nda. Aka kiciro kitabwaho mbere y’utundi twiciro twose two mu cyiciro 16.02.
2.- Amafi n’ibikoko biba mu mazi bivugwa mu twiciro tugize icyiciro cya 16.04 cyangwa 16.05 mu mazina asanzwe yabyo gusa, bihuje ubwoko n’ibyavuzwe mu Mutwe wa 3 mu mazina amwe.
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
1604.13.00 --Saradine, saradinera na harenge nto kg 25%
1604.14.00 --Amafi yo mu bwoko bwa to, Sikipujaki na bonito (Sarida spp.) kg 25%
1604.15.00 --Makero (Mackerel) kg 25%
1604.16.00 --Ankwa (Anchovies) kg 25%
1604.19.00 --Ibindi kg 25%
1604.20.00 -Andi mafi ateguwe cyangwa ahunitswe kg 25%
1604.30.00 -Kaviyari n’ibisimbura Kaviyari kg 25%
16.05 Amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi
1605.10.00 - Ingaru kg 25%
1605.20.00 -Kerevete z’ikigina na kerevete z’iroza kg 25%
1605.30.00 -Rangusite kg 25%
1605.40.00 -Ibindi bisangaru kg 25%
64
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
1605.90.00 -Ibindi kg 25%
65
Umutwe wa 17
Amasukari n'ibintu bikozwe mu masukari
Igisobanuro cyerekeye uyu Mutwe.
1. - Uyu mutwe ntureba:
(a) Ibiribwa birimo isukari birimo kakawo (icyiciro 18.06); (b) Isukari z’inkorano (zitari isukari isanzwe, iyo mu mata, mariti, girikoze n’iyo mu mbuto) cyangwa ibindi bicuruzwa byo mu
cyiciro 29.40; cyangwa (c) Imiti cyangwa ibindi bintu bivugwa mu Mutwe wa 30
Ibisobanuro bijyanye n’aka kiciro.
1.- Ku bijyanye n’utwiciro ka 1701.11 na 1701.12, ijambo “isukari idatunganyije” rivuga isukari irimo sakaroze ifite, hashingiwe ku buremere, n’iyumye, ku gipimo kigaragara kuri polarimetero kitarenga 99.5°.
No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
17.01 Isukari y’ibisheke cyangwa ya beterave na sakaroze y’inkorano, itari amazi.
1701.11.10 --- Isukari y'ibara ry'ibihogo (Jaggery) kg SI
1701.11.90 --- Ibindi kg SI
-- Isukari ya Beterave:
1701.12.10 --- Isukari y'ibara ry'ibihogo (Jaggery) kg SI
1701.12.90 --- Ibindi Kg SI
- Ibindi:
1701.91.00 -- irimo ibintu biyihumuza cyangwa biyiha ibara kg SI
-- Ibindi:
1701.99.10 --- isukari igenewe gukoresha mu nganda kg SI
1701.99.90 --- Ibindi kg SI
17.02 Ubundi bwoko bw’isukari, harimo isukari y’umwimerere yo mu mata (ragitoze), maritoze, girikoze girikoze n’isukari yo mu mbuto (furugitoze) y’utubumbe; umuhama w’isukari, utarimo ibintu byongera icyanga cyangwa bitanga ibara; ubuki bw'ubukorano, buvanze cyangwa butavanze n'ubuki bw'inzuki busanzwe; karameri.
66
No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
- Ragitoze n’umuhama wa ragitoze:
1702.11.00 ---Irimo, hakurikijwe uburemere, isukari yo mu mata 99%cyangwa irengaho, igaragara nk’isukari yo mu mata ya anidiride, yapimwe mu bintu byumye
kg 10%
1702.19.00 -- Ibindi kg 10%
1702.20.00 -Isukari ya erabure n’umuhama wayo kg 10%
1702.30.00 -Isukari ya girikoze na siro ya girikoze, bidafite isukari yo mu mbuto cyangwa bifite iyo byumye munsi ya 20% ku buremere bw’isukari yo mu mbuto
kg 10%
1702.40.00 - Girikoze na siro ya girikoze, bifite furugutoze nibura ya 20% igihe byumye, ariko munsi ya 50% hakurikijwe uburemere bw’isukari yo mu mbuto (fructose), ukuyeho isukari ya girikoze ivanze n’isukari y’imbuto (invert sugar).
kg 10%
1702.50.00 -Firigitoze y’inkorano y’umwimerere kg 10%
1702.60.00 -Izindi girikoze n’umuhama wa girikoze, bifite, igihe byumye, furugutoze irengeje 50% ku buremere, ukuyemo isukari ya girikoze ivanze n’isukari y’imbuto (invert sugar)
1806.10.00 - Ifu ya kakawo, itarimo isukari cyangwa ibindi bintu bitera kuryoherera Kg 25%
1806.20.00 - Ibindi bintu by’imbumbe, udusate, cyangwa udukoni birengeje uburemere bwa 2 kg cyangwa ikozwe mu bisukika, mu mutsima, mu ifu, mu tubumbe cyangwa ifite indi sura itubutse iri mu bisanduku cyangwa mu dupaki, tujyamo ibirengeje 2 kg
3.- Icyiciro cya 19.04 ntikireba ibyatunganyijwe birimo kakawo irenga 6% hashingiwe ku buremere yapimwe mu bidafite ibinure cyangwa mu bitwikirijwe kakawo cyangwa ibindi biryo byatunganyijwe birimo kakawo byo mu cyiciro cya 18.06 (icyiciro cya 18.06)
4.- Ku birebana n’icyiciro cya 19.04,, ijambo “ibyatunganyijwe ku bundi buryo” rivuga ibintu byatunganyijwe cyangwa byanogejwe mu ruganda kugeza ku gipimo kirenze ikivugwa mu byiciro cyangwa mu Bisobanuro cy’Umutwe wa 10 cyangwa 11.
1.- Ku bijyanye n’akiciro ka 2005.10, ijambo “ibyatunganyijwe biribwa byahujwe” rivuga ibyatunganyijwe bigahuzwa ku buryo bunoze bigenewe kudandazwa nk’ibiryo by’abana bato cyangwa mu rwego rwo kunoza imirire, mu mapaki atarengeje g 250 g. Mu rwego rwo kubahiriza iki gisobanuro, si ngombwa kwita ku ndyoshyandyo nkeya zishobora kuba zarongewe mu byatunganyijwe mu rwego rwo kurunga, guhunika cyangwa hagamijwe ibindi bintu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’imboga. Akiciro ka 2005.10 kitabwaho mbere y’utundi twiciro twose two mu cyiciro cya 20.05.
2. - Ku bijyanye n’akiciro kungirije ka 2007.10, ijambo “ibyatunganyijwe biribwa byahujwe” rivuga ibyatunganyijwe by’imbuto byahujwe ku buryo bunoze bigenewe kudandazwa nk’ibiryo by’abana bato cyangwa mu rwego kunoza imirire, mu mapaki atarengeje g 250. Mu rwego rwo kubahiriza iki gisobanuro, si ngombwa kwita ku ndyoshyandyo nkeya zishobora kuba zarongewe mu byatunganyijwe mu rwego rwo kurunga, guhunika cyangwa hagamijwe ibindi bintu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’imbuto. Akiciro ka 2007.10 kitabwaho mbere y’utundi twiciro twose two mu cyiciro cya 20.07.
3.- Ku birebana n’akiciro 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 na 2009.71, ijambo “Agaciro ka birigisi” rivuga dogere za birigisi ziyandika ku gipimo cy’amazi (idorometero) cya burigisi cyangwa igipimo cy’umuvuduko w’urumuri kigaragazwa mu ijanisha ry’ingano ya sakaroze yatanzwe na apareye ipima umuvuduko w’urumuri (refaragitometero), ku bushyuhe bwa 20°C iyo ibipimo byafashwe ku bushyuhe butandukanye.
72
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
2. - Ibyakamuwe mu bintu bisimbura ibindi bivugwa mu Gisobanuro 1(b) bigomba gushyirwa mu cyiciro cya 21.01.
3. - Ku bireba icyiciro 21.04, ijambo “ibyatunganyijwe biribwa byahujwe” rivuga ibyatunganyijwe bigizwe n’imvange yahujwe ku buryo bunoze igizwe n’ibirungo by’ibanze bibiri cyangwa byinshi nk’inyama, amafi, imboga cyangwa imbuto, bikadandazwa nk’ibiryo by’abana bato cyangwa mu rwego rwo kunoza imirire, mu mapaki atarengeje 250 g. Mu iyubahirizwa ry’iki gisobanuro, si ngombwa kwita ku ngano ntoya y’ibirungo bishobora kongerwa mu mvange mu rwego rwo kurunga, guhunika cyangwa ku zindi mpamvu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’ibirungo.
No.y’icyiciro
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
21.01 Ibikomoka ku ikawa, ku cyayi cyangwa ibindi bimeze nkabyo, umubavu wabyo n’igikoma cyabyo n’ibindi bitunganywa bahereye kuri ibi bicuruzwa cyangwa ku ikawa, ku cyayi cyangwa ibindi bimeze nkabyo; andive ikaranze n’ibindi bisimbura ikawa ikaranze, ibikomoka kuri ibi bicuruzwa, imishongi yabyo n’igikoma cyabyo.
- Ibikomoka ku ikawa, ku cyayi cyangwa ibindi bimeze nkabyo, umubavu wabyo n’igikoma cyabyo n’ibindi bitunganywa bahereye kuri ibi bicuruzwa cyangwa ku ikawa.
2101.11.00 -- Ibyakamuwe, imishongi n’imvange kg 10%
2101.12.00 --Ibyateguwe hashingiwe ku byakamuwe, imishongi cyangwa Imvange cyangwa se bifashishije ikawa
kg 25%
2101.20.00 -Ibikomoka ku cyayi cyangwa kuri mateyi, umubavu wabyo n’igikoma cyacyo n’ibindi bitunganywa bahereye kuri ibi bicuruzwa cyangwa ku cyayi cyangwa mateyi.
(b) Amazi y’inyanja (icyiciro cya 25.01) (c) Amazi yayunguruwe cyangwa ava ku mwuka w’ubushyuhe cyangwa andi ameze nkayo (icyiciro cya 28.53); (d) Aside ya vinegeri ifite ubukare burenze 10% hashingiwe ku buremere bw’aside ya vinegeri (icyiciro cya 29.15); (e) Imiti yo mu cyiciro cya 30.03 cyangwa 30.04; cyangwa (f) Imibavu cyangwa amavuta y’isuku (Umutwe wa 33).
2. - Ku bireba uyu Mutwe n’Umutwe wa 20 na 21, “ubukare bw’arukoro hashingiwe ku bunini” bupimwa ku bushyuhe bwa 20°C.
3.-Ku bireba icyiciro cya 22.02, ijambo “ibinyobwa bidasindisha” rivuga ibinyobwa bifite ubukare hashingiwe ku bushobozi bwo gusindisha hagendewe ku bunini butarengeje vol. 0.5% Ibinyobwa bisindisha bishyirwa mu cyiciro cya 22.03 kugeza kuri 22.06 cyangwa mu cyiciro cya 22.08 uko bikwiye.
Ibisobanuro bijyanye n’aka kiciro.
1.- Ku bireba akiciro ka 2204.10, ijambo “shampanye” rivuga divayi usanga, iyo ishyuhijwe ku gipimo cy’ubushyuhe bwa 20 °C iri mu bintu bifunze, ubwitsindagire burenga butagera ku turongo 3.
___________
No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye
22.09 2209.00.00 Vinegeri n’ibindi biyisimbura bikomoka kuri aside ya vinegeri. l 25%
80
Umutwe wa 23
Ibisigazwa n’imyanda bikomoka mu nganda z’ibiribwa; ibiryo bitunganyije by’amatungo
Igisobanuro.
1.- Icyiciro cya 23.09 kirimo ibicuruzwa bikoreshwa mu kugaburira amatungo, bidafite ahandi bisobanuye cyangwa bigaragazwa, biboneka habayeho gutunganya ibiva ku bimera cyangwa ku nyamaswa kugeza igihe bitakaje umwimerere uranga icyo byavuyemo, bitari imyanda n’ibisigazwa biva ku bimera n’ibindi bintu bibikomokaho.
Ibisobanuro bijyanye n’aka kiciro.
1.-Ku bijyanye n’akiciro ka 2306.41, ijambo “Koruza irimo aside nkeya cyangwa imbuto za koruza” rivuga imbuto nk’uko risobanuye mu Gisobanuro 1 cy’akiciro kungirije k’Umutwe wa 12.
No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye
Igipimo fatizo
Ijanisha
23.01 Amafarini, ibiheri na bureti by’inyama cyangwa inyama zo munda by’amafi cyangwa ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, bitabereye kuribwa n’abantu;
2301.10.00 - Amafarini, ibiheri na bureti, by’inyama cyangwa inyama zo mu nda; ibishashara
kg 10%
2301.20.00 -Amafarini, ibiryo na bureti by’amafi cyangwa ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro byo mu mazi
kg 10%
23.02 Umurama n’ibindi bisigazwa, byaba bimeze cyangwa bitameze nk’utubumbe cyangwa bifite indi sura, biva ku kuyungurura, gusya cyangwa ubundi buryo bwo gutunganya ibinyampeke cyangwa binyamisogwe.
2302.10.00 - By’ibigori kg 10%
2302.30.00 -By’ingano kg 10%
2302.40.00 -By’ibindi binyampeke kg 10%
2302.50.00 -By’ibinyamisogwe. kg 10%
23.03 Ibisigazwa biva ku gutunganya ibinyamafufu mu nganda n'ibindi bisigazwa bisa na byo, beterave, bagase n’indi myanda iva ku itunganywa ry’isukari mu ruganda, ku kwenga inzoga cyangwa gucumbetsa amatende n’imyanda, byaba bimeze cyangwa bitameze nka bureti.
2303.10.00 - Ibisigazwa biva ku gutunganya ibinyamafufu mu nganda n’ibindi bisigazwa bisa na byo
kg 10%
2303.20.00-Igice kiribwa cya beterave n’indi myanda iva ku itunganywa ry’isukari mu ruganda kg 10%
2303.30.00 -Kwenga inzoga cyangwa gucumbetsa amatende n’imyanda kg 10%
Itabi n’ibisimbura itabi byatunganyirijwe mu nganda.
Igisobanuro cyerekeye uyu Mutwe. 1. Uyu Mutwe ntuvuga ibyerekeranye n’amasegereti akoreshwa mu buryo bwo kuvura (Umutwe wa 30).
No. Icyiciro
No KodeH.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
24.01 Itabi ridatunganyije; ibisigazwa by'itabi 2401.10.00 - Itabi, ritavanyweho imigongo kg 25% 2401.20.00 -Itabi, ryavanyweho imigongo mikeya cyangwa yose kg 25% 2401.30.00 -Ibisigazwa by'itabi kg 25%
24.2 Ibigoma n’amasigara byose bikomoka ku itabi n’ibirisimbura. 2402.10.00 -Ibigoma, amasegereti, imisinge, bikoze mu itabi kg 25%
-Amasegereti arimo itabi: 2402.20.10 ---Bifite uburebure butarenze mm 72 hakubiyemo agatwe kayungurura mil. SI 2402.20.90 ---Ibindi mil. SI 2402.90.00 -Ibindi mil. 25%
24.03 Irindi tabi ryatunganyirijwe mu nganda n’ibindi byakorewe mu nganda bishobora gusimbura itabi;’’itabi homogenized’’ cyangwa ‘’reconstituted’’; imishongi y’itabi
2403.10.00 -Itabi ryo gutumagura, ryaba ririmo ibisimbura itabi cyangwa nta birimo mu ngero zitandukanye
kg SI
-Ibindi : kg 25% 2403.91.00 --Itabi ryatunganyijwe cyangwa itabi ryahinduwe kg 25% 2403.99.00 --Ibindi kg 25%
2. Uyu mutwe ntureba: (a) Sirifire yahinduwe amazi , sirifire yafatanyishijwe cyangwa sirifire ifatira (colloidal) (icyiciro 28.02); (b) Amabara y’ubutaka harimo 70% cyangwa kurenga ku buremere bw’icyuma kivanze gifatwa na Fe2O3 (icyiciroicyiciro 28.21); (c) Imiti cyangwa ibindi bicuruzwa bivugwa mu Mutwe wa 30; (b) Imibavu, imiti ikoreshwa mu isukura (Mutwe wa 33); (e) Amabuye ashashe atondekwa hasi (setts), amabuye maremare yubakishwa impande z'umuhanda (curbstones) cyangwa amabuye asaswa hasi (icyiciroicyiciro 68.01); Uduce tw' amabuye dufite amabara anyuranye kandi tumeze nka kibe cyangwa ibindi bimeze nkabyo (mosaic cubes) (icyiciroicyiciro 68.02); amategura asakazwa, amakaro ashyirwa ku nkuta cyangwa arinda ubuhehere (icyiciroicyiciro 68.03); (f) Amabuye y’agaciro cyangwa amabuye y'agaciro ku buryo butuzuye (icyiciroicyiciro 71.02 cyangwa 71.03); (g) Uturahure tubonerana twakozwe ku bwa muntu (cultured crystals) (tutari udukoreshwa mu byo kureba) dupima hejuru ya 2.5 g buri kamwe, dukozwe muri kororire ya sodiyumu cyangwa okiside ya manyeziyumu, two mu gice 38.24; uturahure dukoreshwa mu byo kureba (optical) dukozwe muri kororire ya sodiyumu cyangwa okiside ya manyeziyumu (icyiciroicyiciro 90.01); (h) Ingwa ishyirwa ku nkoni bakinisha byari (Billiard chalks) (icyiciroicyiciro 95.04); cyangwa (i) Ingwa yandikishwa cyangwa ishushanyishwa cyangwa ingwa ikoreshwa n'abadozi (icyiciroicyiciro 96.09). 3.- Igicuruzwa icyo aricyo cyatondekwa mu cyiciro cya 25.17 n’ikindi cyiciro cy’Umutwe bigomba gutondekwa mu cyiciro cya 25.17. 4.Icyiciro 25.30 kirebana, nk’ingero, n’ibi bikurikira: Amabuye yitwa verimikirite, peririte na kororite, atarashongeshwejwe; amabara y'ubutaka, yaratwitswe cyangwa ataratwitswe cyangwa yaravanzwe; okiside z’icyuma zikomoka kuri mika ya kamere; sepiyorite (meerschaum) (yaba iri cyangwa itari mu duce dusennye); utubuye tw’ibara ry’ikijuju dukorwamo imitako (amber); sepiyorite yungikanyijwe na amber yungikanyijwe, mu duhwahwari, mu buryo buteye nk’udukoni, cyangwa ubundi buryo nk’ubwo, bitatunganyijwe nyuma yo kubumbwa mu iforoma; jeti (jet); ‘’strontianite’’ (yaba yaratwitswe cyangwa itaratwitswe), itari okiside ya sitorontiyumu (strontium); injyo, ibimene by’amatafari cyangwa bya beto.
IcyiciroIcyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
25.01 2501.00.00 Umunyu (hakubiyemo umunyu ukoreshwa ku meza n'umunyu wahinduwe) na kororire ya sodiyumu itavangiye, byaba bimeze nk'amazi cyangwa bivanzemo ibintu bibibuza gufatana; amazi yo mu nyanja.
25.08 Andi mabumba (hatabariwemo amabumba yakweduwe yo mu gice (68.06), andarutite, kiyanite na sirimanite, byaba byaratwitswe cyangwa bitaratwitswe; murite; shamote cyangwa ubutaka bwa dinas.
2508.10.00 -Ibumba ribyimba iyo rihuye n’ubushyuhe (Bentonite) kg 0% 2508.30.00 -Ibumba ridahindurwa n’ubushyuhe (fire-clay) kg 0% 2508.40.00 -Andi mabumba kg 0% 2508.50.00 -Andarutite, kiyanite na sirimanite kg 0% 2508.60.00 -Murite kg 0% 2508.70.00 -Shamote cyangwa ubutaka bwa dinas kg 0%
25.09 2509.00.00 Ingwa. kg 0% 25.10 Fosifate za karisiyumu kamere, karisiyumu ya aruminiyumu kamere
Fosifate n'ingwa zifitemo fosifate.2510.10.00 - Zidaseye kg 0% 2510.20.00 -Zisewe kg 0%
25.11 Sirifate ya bariyumu kamere (barytes); karubonate ya bariyumu kamere (witherite), yaratwitswe cyangwa itaratwiswe, indi itari okiside ya bariyumu ivugwa mu gice cya 28.16.
2511.10.00 - Sirifate ya bariyumu kamere (barytes) kg 0%2511.20.00 - Karubonate ya bariyumu kamere (witherite) kg 0%
2516.11.00 - Zaba uko zakabaye cyangwa zikatiweho kg 0% 2516.12.00 - Yaba ikatishijwe urukero rwabugenewe cyangwa ubundi buryo, ikase mu
bipande bishushe nk’kg 0%
2516.20.00 - Imonyi kg 0% 2516.90.00 - Andi mabuye akoreshwa mu kubumba amashusho cyangwa mu bwubatsi kg 0%
25.17 Utubuyenge two mu mazi, garaviye, amabuye aseye cyangwa amenwe ku bundi buryo bikunda gukoreshwa mu kubaka beto, gukora imihanda cyangwa inzira za gari ya moshi, umucanga wo ku nkombe na siregisi, byaba bitunganije cyangwa bidatunganije hakoreshejwe ubushyuhe;cyangwa inkamba, incenga z’ibyuma n’indi myanda yo mu nganda isa nazo, zaba zifitemo cyangwa zitifitemo ibyavuzwe mu gika cya mbere cy’uyu mutwe; amabuye aseye afatanijwe na godoro, ibiheri by’amabuye, utumanyu twayo ndetse n’ifu yayo byavuzwe mu gika cya 25.15 na 25.16 byaba bitunganijwe cyangwa bidatunganijwe hakoreshejwe ubushyuhe .
2517.10.00 - Utubuyenge two mu mazi, garaviye, amabuye aseye cyangwa amenwe ku bundi buryo bikunda gukoreshwa mu kubaka beto, gukora imihanda cyangwa inzira za gari ya moshi, umucanga wo ku nkombe na siregisi byaba bitunganije cyangwa bidatunganije hakoreshejwe ubushyuhe
kg 10%
2517.20.00 - Amakoro, incenga z’ibyuma n’indi myanda yo mu nganda isa nazo, zaba zifitemo cyangwa zitifitemo ibyavuzwe mu gika gito cya 2517.10
ivu n’ibisigazwa bikomoka ku gutwika imyanda y’umugi. 2621.10.00 -Ivu n’ibisigazwa bikomoka ku gutwika imyanda yo mu mugi. kg 0% 2621.90.00 -Ibindi kg 0%
91
Umutwe wa 27Ibitangangufu bicukurwa, amavuta acukurwa n’ibikomoka ku kuyayungurura; godoro, imishashara ikomoka ku
bicukurwa.
Ibisobanuro byerekeye uyu Mutwe. 1.- Uyu mutwe ntureba: (a) Imvange z’ibituruka ku mborera zisobanuye ku buryo bw’ubutabire, ni ukuvuga izitari metane na poropane zitavangiye, izo zikaba zigomba kujya mu rwego rw’ibivugwa mu gika cya 27.11; (b) Imiti ivugwa mu gika cya 30.03 cyangwa 30.04; cyangwa (c) Idorokarubone zidakomeye zivangavanze zivugwa mu gika cya 33.01, 33.02 cyangwa icya 38.05.
2.- Ibikomozwaho mu gika cya 27.10 ari byo amavuta akomoka kuri peteroli n’amavuta akomoka mu kuyiyungurura” ntibirimo amavuta akomoka kuri peteroli n’akomoka kuri godoro gusa, ahubwo bikubiyemo amavuta ateye nka yo ndetse n’agizwe ahanini n’imvange y’idorokarubone zidakomeye uko aboneka kose, hapfa gusa kuba ibiyagize bidahumura biruta ibihumura.
Icyakora, ibyo bikomozwaho ntibirimo poliyolefinsi y’inkorano isukika ikaba munsi ya 60%byayo bitangira kuba umwuka kuri dogere selisiyusi 300, nyuma yo kuhindura muri milibare 1013 hakoreshejwe uburyo bwo gushyushya ku gipimo gito.
3.- Ku byerekeye icyiciro cya 27.10, “mavuta y’imyanda” bivuga yiganjemo amavuta akomoka kuri peteroli n’amavuta akomoka ku bicukurwa birimo godoro (nk’uko bisobanuye mu Gisobanuro cya 2 cy’uyu Mutwe), byaba bivanze cyangwa bitavanze n’amazi. Ibyo bikubiyemo: (a) Amavuta adashobora kongera gukoreshwa nk’ifatizo mu gukora ibindi bintu (nk’amavuta y’imashini yakoreshejwe, amavuta y’amazi n’aya taransiforumateri); (b) Amavuta y’imyanda aturuka mu bigega by’ububiko bw’amavuta akomoka kuri peterori, cyane cyane ayiganjemo ayo mavuta n’ibyongerwa mu bindi bintu (nk’ibikorwa mu nganda) bikoreshwa mu gukora ibintu bikoreshwa mu gukora ibindi; na (c) Amavuta ativanga n’amazi neza cyangwa avannze n’amazi, nk’akomoka ku kuva kw’ikintu abitsemo cyangwa aturuka mu isukura ry’ibigega by’ububiko, cyangwa na none akomoka mu mashini.
Ibisobanuro bijyanye n’aka kiciro. 1.- Ku bijyanye n’akiciro ka 2701.11, “antarasite” bisobanura sharubo ifite ibiguruka bitarenze ( hakurikijwe ukutigiramo ibibisangwa mu bindi bicukurwa, iyo yumye) 14%. 2.- Ku bijyanye n’akiciro ka 2701.12, sharubo irimo godoro isobanura sharubo ifite ibiguruka birenze 14% (hakurikijwe ukutigiramo ibibisangwa mu bindi bicukurwa, iyo yumye) kandi ifite kalori (hakurikijwe ukutigiramo ibibisangwa mu bindi bicukurwa, iyo iyo itose) zingana cyangwa zirenga kilokalori 5,833. 3.- Ku bijyanye n’akiciro ka 2707.10, 2707.20, 2707.30, na 2707.40, amazina ya benzori (benzene)”, toluwoli (toluwene), siloli (silenesi), nafutalene na fenolu akoreshwa ku bintu birengeje 50% bya benzene, toluwene, silene, nafutalene cyangwa fenolu hakurikijwe uburemere. 4.- Ku bijyane n’akiciro ka 2710.11, “amavuta yoroshye n’uburyo akorwamo” bivuga amavuta 90% cyangwa karenze byayo (harimo n’ibitakara) bitangira kuguruka kuri dogere selisiyusi 210 ºC (hakoreshejwe uburyo bwa ASTM D 86).
2702.20.00 -Sharubo y’igitaka cyijimye ifatanye kg 10%
27.03 2703.00.00 Nyiramugengeri (habariwemo n’ikomoka ku myanda abantu baba barajugunye), yaba ifatanye cyangwa idafatanye.
kg 10%
27.04 2704.00.00 Ibicanwa ngo bitange ubushyuhe n’ibimeze nkayo, bikomoka kuri sharubo, sharubo y’igitaka cyijimye, cyangwa kuri nyiramugengeri, byaba bifatanye cyangwa bidafatanye; karubone ikoreshwa mu gushyusha ibintu muri laboratwari.
kg 0%
27.05 2705.00.00 Gaze ya sharubo, gaze y’amazi, gaze ikomoka ku mwuka na karubone itukura ishyushye n’izindi gaze zimeze kimwe, zitari gaze za peteroli n’izindi za idorokarubone zirimo gaze.
kg 10%
27.06 2706.00.00 Godoro ikomoka kuri sharubo, kuri sharubo y’igitaka kijimye cyangwa kuri nyiramugengeri n’izindi za godoro zicukurwa, zaba zakamuwe cyangwa zitakamuwe cyangwa se zacaniriwe kugera aho zivamo umwuka, habariwemo na za godoro ziba zasubiwemo.
kg 10%
27.07 Amavuta n’ibindi bikomoka kuri godoro ya sharubo icaniriye ku bushyuhe bwo hejurui; ibindi byose bimeze nk’ayo mavuta ibibigize bitanga bihumura biruta ibidahumura.
2707.10.00 -Benzori (benzene) kg 10%
2707.20.00 -Toruwori ( toluwene) kg 10%
2707.30.00 -Sirore (silene) kg 10%
2707.40.00 -Nafutarene kg 10%
2707.50.00 -Izindi mvange za idorokarubone zihumura 65% byazo cyangwa birenga, hakurikijwe ubunini (habariwemo n’ibitakara) bitangira kuguruka kuri 250 °C mu buryo bwa ASTM D 86
2710.11.10 ---Arukoro y’imodoka (risansi) isanzwe l 0%
2710.11.20 ---Arukoro y’imodoka (risansi) ikomeye l 0%
2710.11.30 ---Arukoro y’indege l 0%
2710.11.40 ---Risansi yo mubwoko bwa arukoro l 0%
2710.11.50 ---Arukoro idasanzwe igenewe gucamutsa na arukoro year l 0%
2710.11.90 ---Andi mavuta n’imiti bitanga ingufu z’urumuri l 0%
-Ibindi :
2710.19.10 ---Yayunguruwe igice (hakubiyemo ibishushungwa bifunze) l 0%
---Amavuta n’imiti byo mu rugero ruciriritse:
2710.19.21 ---- Lisansi itwara indege l 0%
2710.19.22 ----Peterori ikoreshwa mu kumurika (IK) l 0%
2710.19.29 ----Andi mavuta n’imiti byo mu rugero ruciriritse l 0%
---Amavuta ya moteri:
2710.19.31 ---- Amavuta ya moteri (y’imodokari, ataremereye, amber kuri za moteri zifite umuvuduko munini cyane)
l 0%
2710.19.32 ----Amavuta ya moteri za Diyezeri (ziremereye zikora mu nganda, zirabura, kuri za moteri zifite umuvuduko muke, zikora mu nyanja na moteri zihama aho ziri)
l 0%
2710.19.39 ----Andi mavuta ya moteri l 0%
---Ibisigazwa by’amavuta:
2710.19.41 ----Amavuta akomoka ku bisigazwa bya risansi (yo mu mazi, mu ifuru n’andi mavuta nkayo) afite igipimo cy’urusukume cya centistroke 125
l 0%
2710.19.42 ----Amavuta akomoka ku bisigazwa bya risansi (yo mu mazi , mu ifuru n’andi mavuta nkayo) afite igipimo cy’urusukume cya centistroke 180
l 0%
2710.19.43 ----Amavuta akomoka ku bisigazwa bya risansi (mu mazi, mu ifuru n’andi mavuta nkayo) afite igipimo cy’urusukume cya centistroke 280
l 0%
2710.19.49 ----Andi mavuta akomoka ku bisigazwa bya risansi l 0%
---Ibindi:
2710.19.51 ---- Amavuta yoroshya (lubricating) l 25%
2710.19.52 ----Girisi yoroshya ukwikubanaho ku ibyuma kg 25%
2710.19.53 ----Amavuta atuma ibintu bigira imiterere yifujwe l 10%
I.- EREMA (ELEMENT) Z’UBUTABIRE 28.01 Firuworini, kororini, boromini na iyodini.
2801.10.00 -Kororini kg 0%2801.20.00 -Iyodini kg 0%2801.30.00 -Firuworini; boromini kg 0%
28.02 2802.00.00 Sirifiri, yagizwe umwuka cyangwa umuyaga; sirifiri ya koroyide . kg 0%28.03 2803.00.00 Karuboni (imikara ya karuboni n’andi mashusho ya karuboni atigeze kg 0
-Sirikoni: 2804.61.00 --Irimo hakurikijwe uburemere sirisiyumu itari munsi ya 99.99% kg 0% 2804.69.00 --Ibindi kg 0% 2804.70.00 -Fosifore kg 0% 2804.80.00 -Ariseniki kg 0% 2804.90.00 -Sereniyumu kg 0%
28.05 Arikari cyangwa ibyuma byo mu butaka bya arikarini; ibyuma byo mu butaka bidasanzwe, sikandiyumu na itiriyumu, byaba byaravanzwe cyangwa bitaravanzwe, byarashongesherejwe hamwe cyangwa bitarashongesherejwe hamwe; merikire.-Arikari cyangwa ibyuma byo mu butaka bya arikarini:
2805.11.00 --Sodiyumu kg 0%2805.12.00 --Karisiyumu kg 0%2805.19.00 --Ibindi kg 0%2805.30.00 -Ibyuma byo mu butaka bidasanzwe, sikandiyumu na itiriyumu, byaba
2805.40.00 -Merikire kg 0%II. IBIGIZE ASIDE NA OGUSIJENI BITABORA BY’IBINTU BITARI IBYUMA
28.06 Kororire ya idorojene (Aside ya idorokorore); Aside ya kororosirifire. 2806.10.00 -Kororire ya idorojene (Aside ya idorokorore) kg 0%2806.20.00 -Aside ya kororosurifure kg 0%
28.07 2807.00.00 Aside ya sirifiri; orewumu. kg 10%28.08 2808.00.00 Aside nitirike; aside sirifonitirike. kg 0%28.09 Pentaogisidi ya difosifore; aside ya fosifore; aside ya porifosifore,
Zaba zisobanurwa cyangwa zidasobanurwa mu butabire. 2809.10.00 -Pentawogisidi ya difosifori kg 0%2809.20.00 -Aside ya fosifori na aside ya porifosifori kg 0%
28.10 2810.00.00 Ogisidi ya boroni; aside ya bori. kg 0%28.11 Izindi aside zitabora n’izindi nyunge za ogisijene y’ibintu bitari
ibyuma.-Izindi aside zitabora:
2811.11.00 --Firiworide ya Idorojene (Aside ya idorofiriwore) kg 10%2811.19.00 --Ibindi kg 10%
-Izindi nyunge za ogisijene z’ibitari ibyuma: 25%2811.21.00 --Diyogisidi ya karuboni kg 0%2811.22.00 --Diyogisidi ya sirikoni kg 0%2811.29.00 --Ibindi kg 0%
III. INYUNGE ZA HAROJENE CYANGWA SIRIFIRI Z’IBINTU
BITARI METARI 28.12 Haridi na ogisidi ya haridi z’ibintu bitari ibyuma.
2812.10.00 -Kororire na ogisidi ya kororire kg 0%2812.90.00 -Ibindi kg 0%
28.13 Sirifide z’ibintu bitari ibyuma; tirisurifide ya fosifore icuruzwa. 2813.10.00 -Disurifide ya karuboni kg 0%2813.90.00 -Ibindi kg 0%
IV IBINTU BY’UBUTABIRE NTABUZIMA NA OGISIDI, IDOROGISIDI NA PEROGISIDI BY’IBYUMA
28.14 Amoniya, imvange itarimo cyangwa irimo amazi. 2814.10.00 -Amoniya itarimo amazi kg 0%2814.20.00 -Amoniya y’amazi kg 0%
28.15 Idorogisidi ya Sodiyumu (soda itwika); idorogisidi ya potasiyumu (Potasiyumu itwika); perogisidi ya sodiyumu cyangwa ya potasiyumu.- Idorogisidi ya Sodiyumu (soda itwika):
2815.11.00 --Ikomeye kg 0%2815.12.00 --Isukika (soda ikozwe bubuye cyangwa isukika) kg 0%2815.20.00 -Idorogisidi ya potasiyumu (potasiyumu itwika) kg 0%2815.30.00 -Perogisidi ya sodiyumu cyangwa potasiyumu kg 0%
28.16 Idorogisidi na perogisidi ya manyeziyumu; ogisidi, idorogisidi na perogisidi na perogisidi ya sitorontiyumu cyangwa bariyumu.
2816.10.00 -Idorogisidi na perogisidi ya manyeziyumu kg 0% 2816.40.00 -Ogisidi, idorogisidi na perogisidi ya sitorontiyumu cyangwa bariyumu kg 0%
28.17 2817.00.00 Ogisidi ya zenke; perogisidi ya zenke. kg 0% 28.18 Korundumu y’inkorano, yaba isobanurwa cyangwa idasobanurwa
n’ubutabire; aruminiyumu Ogisidi; idorogisidi ya aruminiyumu.
2818.10.00 -Korundumu y’inkorano, yaba isobanurwa cyangwa idasobanurwa mu rwego rw’ubutabire
kg 0%
2818.20.00 -Ogisidi ya aruminiyumu, yindi itari korundumu y’inkorano kg 0% 2818.30.00 -idorogisidi ya aruminiyumu kg 0%
28.19 Ogisidi ya koromiyumu na idorogisidi. 2819.10.00 -Tiriyogisidi ya koromiyumu kg 0% 2819.90.00 -Ibindi kg 0%
28.2 Ogisidi ya manganeze. 2820.10.00 -Diyogiside ya manganeze kg 0% 2820.90.00 -Ibindi kg 0%
28.21 Za ogiside na idirogiside z’icyuma; amabara y’igitaka arimo 70% cyangwa birenga hashingiwe ku buremere by’icyuma gikozwe muruvange rw’ibyuma kandi cyafatwa nka Fe2O3.
2821.10.00 -Za ogiside na hidorogiside z’icyuma kg 0% 2821.20.00 -Amabara y’igitaka kg 0%
28.22 2822.00.00 Za ogiside na hidorogiside za kobariti; za ogiside za kobariti zo gucuruza.
kg 0%
28.23 2823.00.00 Za ogiside za titaniyumu. kg 0% 28.24 Za ogiside za porombi; porombi y’umutuku na porombi ifite ibara
ry’icyunga rihishije. 2824.10.00 - Monogiside ya porombi (litharge, massicot) kg 0%
2824.90.00 -Ibindi kg 0% 28.25 Idarazine na hidorogiziramine n’imyunyu yabyo idakomoka ku
binyabuzima; izindi baze zidakomoka ku binyabuzima; izindi ogiside z’icyuma, za idirogiside na perogiside.
2825.10.00 -Idarazine na hidorogiziramine n’imyunyu yabyo idakomoka ku binyabuzima
kg 0%
2825.20.00 -Ogiside ya rituyumu na hidorogiside kg 0% 2825.30.00 -Za ogiside za vanadiyumu na hidorogiside kg 0% 2825.40.00 -za ogiside na hidorogiside za nikeri kg 0% 2825.50.00 -za ogiside na hidorogiside z’umuringa kg 0%2825.60.00 -Za ogiside za jerimaniyumu na ogiside ya zirikoniyumu kg 0%2825.70.00 -Za ogiside za moribudenumu na hidorogiside kg 0%2825.80.00 -Za ogiside za antimwane kg 0%2825.90.00 -Ibindi kg 0%
V. IMYUNU N’IMYUNYU YA PEROGISIDE, YA ZA ASIDE N’IBYUMA BIDAKOMOKA KU BINYABUZIMA
2826.12.00 --za aruminiyumu kg 0%2826.19.00 --Ibindi kg 0%2826.30.00 -sodiyumu hegizafiriworo aruminate (kiriworite mpimbo) kg 0%2826.90.00 -Ibindi kg 0%
28.27 Za kororire, za ogiside ya kororire na za hidorogisidi za kororire; za boromire na za ogiside za boromire; iyodide na za ogiside za iyodide.
2827.10.00 -Kororire ya amoniyumu kg 0%2827.20.00 -Kororire ya karisuyumu kg 0%
-Izindi za kororire: 2827.31.00 --iza manyeziyumu kg 0%2827.32.00 --za aruminiyumu kg 0%2827.35.00 --iza nikeri kg 0%2827.39.00 --Ibindi kg 0%
-Za ogiside za kororire na hidorogiside za kororire: 2827.41.00 --Bikozwe mu muringa kg 0%2827.49.00 --Ibindi kg 0%
-Za boromire na za ogiside za boromire: 2827.51.00 --Za boromire za sodiyumu cyangwa iza potasiyumu kg 0%2827.59.00 --Ibindi kg 0%2827.60.00 -Za iyodide na za ogiside za iyodide kg 0%
28.28 Za hipokororite; hipokororite ya karisiyumu yo gucuruza; za kororite; za hipoboromite
2828.10.00 -Hipokororite ya karisiyumu yo gucuruza n’izindi za hipokororite za karisiyumu
kg 0%
2828.90.00 -Ibindi kg 0%28.29 Kororate na perikororate; boromate na periboromate, idiyodate na
periyodate -Za kororate:
2829.11.00 --za sodiyumu kg 0%2829.19.00 --Ibindi kg 0%
2829.90.00 -Ibindi kg 0%28.30 Za sirifide, porisirifide zaba zisobanuye cyangwa zitarasobanurwa mu
rwego rw’ubutabire 2830.10.00 -Sirifide za sodiyumu kg 0%2830.90.00 -Ibindi kg 0%
28.31 Idiyotinite na sirifogisirate. 2831.10.00 -za sodiyumu kg 0%2831.90.00 -Ibindi kg 0%
28.32 Sirifite; tiyosirifate. 2832.10.00 -Sirifite za sodiyumu kg 0%2832.20.00 -Izindi sirifite kg 0%2832.30.00 -Tiyosirifate kg 0%
28.33 Sirifate; aruni; perogizosirifate. (perisirifate) -Sirifate za sodiyumu:
2833.11.00 --Sirifate ya disodiyumu kg 0%2833.19.00 --Ibindi kg 0%
-Izindi za sirifate: 2833.21.00 --Iza manyeziyumu kg 0%2833.22.00 --Za aruminiyumu kg 0%2833.24.00 --Iza nikeri kg 0%2833.25.00 --Bikozwe mu muringa kg 0%2833.27.00 --Iya bariyumu kg 0%2833.29.00 --Ibindi kg 0%2833.30.00 -Za aruni kg 0%2833.40.00 -Perogizosirifate (perisirifate) kg 0%
28.34 Nitirite; nitarate. 2834.10.00 -Nitirite kg 0%
-Nitarate: 2834.21.00 --Iya potasiyumu kg 0%2834.29.00 --Ibindi kg 0%
28.35 Fosifinate (hipofosifite), fosifonate (fosifite) na fosifate; porifosifate, zaba zisobanuye cyangwa zitarasobanurwa mu rwego rw’ubutabire
2835.10.00 -Fosifinate (hipofosifite) na fosifonate (fosifite) kg 0%-Za fosifate:
2835.22.00 --Za monosodiyumu cyangwa disodiyumu kg 0%2835.24.00 --Iya potasiyumu kg 0%2835.25.00 --Hidorogenorutofosifate ya karisiyumu (fosifate ya dikarisiyumu) kg 0%2835.26.00 --Izindi fosifate za karisiyumu kg 0%2835.29.00 --Ibindi kg 0%
-Za porifosifate: 2835.31.00 --tirifosifate ya sodiyumu (tiriporifosifate ya sodiyumu) kg 0%2835.39.00 --Ibindi kg 0%
28.36 Za karibonate, za perogizokarubonate (perikarubonate); karubonate ya amoniyumu yo gucuruza irimo karibamate ya amoniyumu
2836.20.00 -Karibomate ya disodiyumu kg 0%2836.30.00 -Hidorojenikaribonate ya sodiyumu (bikaribonate ya sodiyumu) kg 0%2836.40.00 -Za karubonate za potasiyumu kg 0%2836.50.00 -Karubonate ya karisiyumu kg 0%2836.60.00 -Karibonate ya bariyumu kg 0%
-Ibindi : 2836.91.00 --Za karibonate za ritiyumu kg 0%2836.92.00 --Karubone ya sitorontiyumu kg 0%2836.99.00 --Ibindi kg 0%
28.37 Za siyanire, ogiside za siyanire na siyanire z’urusobe. Za siyanire na ogiside za siyanire:
2837.11.00 --Ya sodiyumu kg 0%2837.19.00 --Ibindi kg 0%2837.20.00 -Za siyanire z’urusobe kg 0%
[28.38] 28.39 Za sirikate; sirikate z’icyuma za arikari zo gucuruza
-Iza sodiyumu: 2839.11.00 --za metasirikate za sodiyumu kg 0%2839.19.00 --Ibindi kg 0%2839.90.00 -Ibindi kg 0%
28.4 Za borate; perogizoborate (periborate). -Tetaraborate ya disodiyumu (boragisi itunganijwe neza):
2840.11.00 --Itagira amazi (Anhydrous) kg 0%2840.19.00 --Ibindi kg 0%2840.20.00 -Izindi borate kg 0%2840.30.00 -Perogizoborate (perborates) kg 0%
28.41 Imyunyu ya za aside zitwa oguzometarike na perogizometarike 2841.30.00 -dikoromate ya sodiyumu kg 0%2841.50.00 -Izindi za koromate na dikoromate; perogizokoromate kg 0%
-Za mananite, manganate na za perimanganate : 2841.61.00 --Perimanganate ya potasiyumu kg 0%2841.69.00 --Ibindi kg 0%2841.70.00 -Moribudate kg 0%2841.80.00 -Tungusitate (wolframates) kg 0%2841.90.00 -Ibindi kg 0%
28.42 Indi myunyu ya za aside zidaturuka ku binyabuzima cyangwa za perogizo aside (hakubiyemo za aruminosirikate) zaba zisobanuye cyangwa zidasobanuye mu rwego rw’ubutabire), n’ibindi bitari za aside.
2842.10.00 -Uruvange rwikubye kabiri cyangwa urusobe rwa sirikati, hakubiyemo na za aruminosirikati zaba zifite cyangwa se zidafite imiterere nyabutabire isobanutse.
kg 0%
2842.90.00 -Ibindi kg 0% VI. IBINTU BINYURANYE
28.43 Amabuye y’agaciro ya koroyidari; ibintu bigize amabuye y’agaciro bikomoka n’ibidakomoka ku bimera, byaba bifite cyangwa se bidafite imiterere nyabutabire isobanutse; imvangitirane z’amabuye y’agaciro
2843.10.00 -Amabuye y’agaciro ya koroyidari kg 0% -Imvange z’ubutare:
2843.21.00 --Nitarate y’ubutare kg 0% 2843.29.00 --Ibindi kg 0% 2843.30.00 -Imvange ya zahabu kg 0% 2843.90.00 -Izindi mvange; imvangitirane kg 0%
28.44 Inyabumwe nyabutabire hamwe na za izotope zishobora guhumanya
(hakubiyemo inyabumwe nyabutabire na za izotopi ziri mu nzira yo kwisatagura cyangwa se zimeze neza) n’ibindi bibigize; urusobe rw’uruvange n’utuvungukira birimo ibi bintu.
2844.30.00 - Iraniyumu yagabanijwe imiterere kugeza ku rwego rwa U 235 n’izindi mvange irimo; toriyumu n’imvange irimo, uruvange rw’ibyuma, imvange zitavanze neza (hakubiyemo inyunge z’ibyuma n’ibumba), ibicuruzwa bikoze mu ibumba n’uruvange rurimo iraniyumu yagabanijwe imiterere kugeza ku rwego rwa U 235, toriyumu cyangwa imvange z’ibi bintu.
kg 0%
2844.40.00 -Inyabumwe hamwe na za izotopi zishobora guhumanya n’imvange zindi zitari izo mu kiciro ka 2844.10, 2844.20 cyangwa 2844.30; imvange z’ibyuma,imvange zitavanze neza (hakubiyemo n’inyunge z’ibyuma n’ibumba), ibintu byo mu ibumba n’imvange zirimo izi nyabumwe, izotopi cyangwa imvange, ibisigazwa bishobora guhumanya.
kg 0%
2844.50.00 -Ibintu bikomoka ku butare bwa uraniyumu bikoreshwa mu gukora ingufu za kirimbuzi
kg 0%
28.45 Izotopi zindi zitari izo mu cyiciro cya 28.44; imvange, zaba izituruka ku binyabuzima cyangwa ibitari ibinyabuzima,bya izotopi nk’izo, byaba bisobanuye cyangwa bidasobanuye mu rwego rw’ubutabire.
2845.10.00 -Amazi aremereye(ogiside ya deteriyumu) kg 0% 2845.90.00 -Ibindi kg 0%
28.46 Imvange, izidakomoka ku binyabuzima cyangwa izikomoka ku binyabuzima, iz’ubutare mvabutaka budakunze kuboneka, iza itiriyumu cyangwa iza sikandiyumu cyangwa iz’uruvangitirane rw’ubu butare.
2846.10.00 - Imvange za seriyumu kg 0% 2846.90.00 -Ibindi kg 0%
28.47 2847.00.00 Perogisidi ya hidorojeni,yaba yarakomejwe mu buryo bwo kuyiha umubyimba cyangwa se itakomejwe hifashishijwe ire
kg 0%
28.48 2848.00.00 Za fosifide,zaba zisobanuye cyangwa se zidasobanuye mu rwego rw’ubutabire, hatarimo ferofosifori..
kg 0%
28.49 Za Karubide, zaba zisobanuye cyangwa se zidasobanuye mu rwego rw’ubutabire.
2849.10.00 -Iza karisiyumu kg 0% 2849.20.00 -Iza sirikoni kg 0% 2849.90.00 -Ibindi kg 0%
28.50 2850.00.00 Za hayidiride, nitarate, aside, siriside na za boride, zaba zisobanuye cyangwa se zidasobanuye mu rwego rw’ubutabire, ibindi bitari imvange ari zo karabayide zo mu cyiciro cya 28.49.
kg 0%
[28.51] 28.52 2852.00.00 Imvange, zaba izidakomoka ku binyabuzima cyangwa se izikomoka
ku binyabuzima, iza merikire, hatarimo uruvangitiranekg 0%
28.53 2853.00.00 Izindi mvange zidakomoka ku binyabuzima (hakubiyemo amazi ayunguruye mu buryo bwo kuyacanira agahinduka umwuka cyangwa amazi yoroshya uruhererekane rw’amashanyarazi n’amazi asukuye nk’ayo); amazi y’umwuka (za gazi zidakunze kuboneka zaba zavanyweho cyangwa se zitavanyweho); umwuka utsindagiye; uruvangavange, ibindi bitari uruvangavange rw’amabuye y’agaciro.
kg 0%
104
Umutwe wa 29Ibikomoka ku butabire byigeze ubuzima
Ibisobanuro byerekeye uyu Mutwe. 1. Usibye ibishobora guhinduka bitewe n’aho ibintu bikoreshwa, ibicyiro biri muri uyu Mutwe bireba gusa: (a) Imvange zitandukanye zikomoka ku binyabuzima zisobanuye mu rwego rw’ubitabire, zaba zirimo cyangwa se zitarimo imyanda (b) Imvange ya izomeri ebyiri cyangwa zirenze zikomoka ku ruvange rumwe ruva ku binyabuzima (haba harimo cyangwa se hatarimo imyanda), keretse imvange za izomeri za hayidorokaruboni zitisubiramo (izindi zitari siterewizomeri), zaba zuzuye cyangwa se zituzuye (Umutwe wa 27); (c) Ibintu bivugwa mu cyiciro cya 29.36 kugeza kuri 29.39 cyangwa za eteri z’isukari, za asetari z’isukari na za esiteri z’isukari, n’imyunyu yazo, byo mu cyiciro cya 29.40, cyangwa ibintu bivugwa mu cyiciro cya 29.41, byaba bisobanuye cyangwa bidasobanuye mu rwego rw’ubutabire (d) Ibintu byavuzwe mu gika cya (a), (b) cyangwa (c) byayongeye mu mazi; (e) Ibintu byavuzwe hejuru mu gika cya (a), (b) cyangwa (c) byavanzwe mu bindi biyengesha, icya ngombwa kikaba ko urwo ruvange ruba uburyo busanzwe kandi bwa ngombwa bwo kwerekana ibicuruzwa bwatoranyijwe hagamijwe gusa kubibuza kwangirika cyangwa kugira ngo bibone uko bitwarwa kandi icyo kiyengesha kikaba kidatuma igicuruzwa cyaba kiboneye gusa mu gukoreshwa ku buryo bwihariye aho gukoreshwa mu buryo rusange bwagutse; (f) Ibicuruzwa byavuzwe mu gika cya (a), (b), (c), (d) cyangwa (e) byongereweho ibibirinda guhindagurika (hakubiyemo n’ibibuza kuzana urukoko) bikenewe kugirango byoye kononekara cyangwa bitwarike neza. (g) Ibicuruzwa byavuzwe mu gika (a), (b), (c), (d), (e) cyangwa (f) byongereweho ibirinda ivumbi cyangwa ibitanga ibara cyangwa ibitanga impumuro kugira ngo bitume bimenyekana ku buryo bworoshye, cyangwa kubera impamvu zo kubibungabunga,icya ngombwa kikaba ari uko ibyongerwaho bidatuma igicuruzwa cyaba kiboneye gusa mu gukoreshwa ku buryo bwihariye aho gukoreshwa mu buryo rusange bwagutse (h) Ibicuruzwa bikurikira, byafunguwe kugeza ku ngufu zemewe, bikoreshwa mu gukora amarangi ya azo: imyunyu ya diyazoniyumu, imbangikanya zifashishwa muri iyi myunyu na za amini za diyazotizori hamwe n’imyunyu y’izo amini. 2. Uyu mutwe ntureba: (a) Ibicuruzwa bivugwa mu cyiciro cya 15.04, cyangwa giriserori idatunganije yo mu cyiciro cya 15.20; (b) Etanoro (icyiciro cya 22.07 cyangwa 22.08); (c) Metane cyangwa poropane (icyiciro cya 27.11) (d) Uruvange rwa karuboni ruvugwa Gisobanuro cya 2 cyerekeye Umutwe wa 28 (e) Ire (Icyiciro cya 31.02 cyangwa 31.05) (f) Ibihindura ibara bikomoka ku bihingwa cyangwa ku nyamaswa (icyiciro cya 32.03), ibihindura ibara by’ibikorano, ibicuruzwa by’ibikorano byo mu bwoko bukoreshwa mu gutanga urumuri rwererana mu matara cyangwa bihererekanya urumuri (icyiciro cya 32.04) cyangwa amarangi cyangwa ibindi bitanga ibara byahawe intego cyangwa bigafungirwa mu mapaki hagamijwe kubicuruza mu buryo kubidandaza (icyiciro cya 32.12); (g) Anzime (icyiciro cya 35.07); (h) Metaridehide, hegizametirenetetaramine cyangwa ibindi bisa na byo, byahawe intego (urugero nk’ibinini, ibiteye nk’udukoni cyangwa ibindi bisa na byo byagenewe gukoreshwa nk’ibicanwa, cyangwa ibisukika cyangwa ibicanwa bikomoka kuri gazi yagizwe amazi igashyirwa mu kintu nk’ibikoreshwa mu gukongeza itabi cyangwa ibindi bisa na byo byo gutanga umuriro bifite igipimo kitarengeje cm3 300 (icyiciro cya 36.06) (ij)Ibicuruzwa byakozwe kugira ngo byuzuzwe muri za kizimyamwoto cyangwa ibicupa by’ibyuma byo kuzimya umuriro, byo mu cyiciro cya 38.13; imiti yo guhanagura wino yashyizwe mu mapaki hagamijwe kubicuruza mu buryo bwo kubidandaza, byo mu cyiciro cya 38.24; cyangwa (k) Ibikoreshwa muri obutiki, urugero, ibya taritarate ya etirenediyamine (icyiciro cya 90.01) 3. Ibicuruzwa bishobora gushyirwa mu byiciro bibiri cyangwa birenga by’uyu Mutwe bigomba gushyirwa mu cyiciro cya nyuma giheruka hakurikijwe uko bigenda bikurikirana mu mibare. 4. Mu cyiciro cya 29.04 kugeza ku cyiciro cya 29.06, 29.08 kugeza ku cyiciro cya 29.11 na 29.13 kugera kuri 29.20, icyo wafatiraho icyo ari cyo cyose kirebana n’ibikomoka kuri harojene, sirifate, nitarate, nitorosate, harimo no gufatira ku bikomoka ku ruvange nk’urwa sirifate na harojeni, nitorosate na harojene, nitorosate na sirifonate cyangwa nitorosate, sirifonate na harojene. Amatsinda ya nitoro cyangwa nitoroso ntabwo yafatwa nk’imimaro ya nitorojene kubera ibigamijwe mu cyiciro cya 29.29
105
Ku birebana n’iki cyiciro: 29.11, 29.12, 29.14, 29.18 na 29.22, umumaro wa okisijeni ugomba kugarukira ku mimaro yakomojweho mu bice (amatsinda arangwa no kugira ogisijene ikomoka ku binyabuzima) 29.05 kugeza kuri 29.20. 5. A) Za esiteri z’urwunge rw’ibikomoka ku binyabuzima bifite imikorere ya aside zo mu mitwe yungirije kuva ku wa I kugera ku wa VII hamwe n’urwunge rw’ibikomoka ku binyabuzima bivugwa muri ibi bice bigomba gushyirwa mu cyiciro cy’urwunge rwagaragajwe mu gice cya nyuma hakurikijwe uko bigenda bikurikirana mu mibare muri ibi bice by’Umutwe. (B) Za esiteri za etanoro z’urwunge rw’ibikomoka ku binyabuzima bifite imikorere ya aside zo mu bice by’Umutwe kuva ku gice cya I kugera ku cya VII zigomba gushyirwa mu cyiciro gice kimwe n’imvange zifite imikorere ya aside biri mu rwego rumwe. (C) Hashingiwe gisobanuro 1 kijyanye n’Icyiciro cya VI n’Igisobanuro cya 2 kijyanye n’U mutwe wa 28 -1 Imyunyu itari iy’ibinyabuzima ku binyabuzima ikomoka k’urwunge rw’ibinyabuzima urugero nka aside, fenorore, imimaro y’urwunge rwa enoro cyangwa baze zikomoka ku binyabuzima zo mu bice cy’umutwe wa I kugera ku wa X cyangwa icyiciro cya 29.42, zigomba gushyirwa mu cyiciro kijyanye n’urwunge rw’ibikomoka ku binyabuzima -2 Imyunyu ikomoka ku rwunge rw’ibinyabuzima byagaragajwe mu bice by’Umutwe kuva ku gice cya I kugera ku cya X cyangwa mu cyiciro cya 29.42 bigomba gushyirwa mu cyiciro kiberanye na baze cyangwa aside (harimo n’urwunge rw’imimaro ya enoro ya feneroro) bikomokaho, ipfa kuba yagaragajwe ku mwanya wanyuma kurutonde rugize Umutwe, kandi -3 Urwunge mpuzabikorwa, ibindi bitari ibicuruzwa bishyirwa gice cy’Umutwe wa XI cyangwa mu cyiciro cya 29.41, bigomba gushyirwa mu cyiciro cya nyuma ku rutonde rwo mu Mutwe wa 29, uhereye ku bicuruzwa biberanye n’uduce tw’ibyuma dukomoka mu gukata ibihuza ibyuma byose, ibindi bitari ibihuza ibyuma na karuboni. (D) Za arukorete z’icyuma zigomba gushyirwa mu cyiciro kimwe na za arukoro zindi biberanye usibye etanoro (icyiciro cya 29.05). (E) Haride zikomoka kuri aside za karibogisiriki zigomba gushyirwa mu cyiciro kimwe n’izindi aside bijyana. 6. Urwunge rw’ibice 29.30 na 29.31 ni urwunge rugizwe n’uruvange rukomoka ku binyabuzima rufite za morekire zigizwe n’ibiza byiyongera kuri atome za hidorojene ari byo: ogisijeni cyangwa nitorojeni, za atome zikomoka ku bintu bitari icyuma cyangwa ku cyuma (urugero: sirifire, ariseniki, cyangwa porombi) bifatanye na atome za karuboni ku buryo butaziguye. Icyiciro cya 29.30 (urwunge rwa sirifire rukomoka ku binyabuzima) kimwe n’icyiciro cya 29.31 (izindi nzunge zituruka ku binyabuzima n’ibitari ibinyabuzima) ntibigizwe n’ibikomoka kuri sarufonate na arojene (harimo n’ibikomoka ku nzunge) hatarimo hidorojeni, ogisijeni na nitorojene, zikaba zahuje karubone na za atome za sirifire, na harojene ibyo bikaba bibiha imiterere y’ibikomoka kuri sirifonate cyangwa harojene (cyangwa ibikomoka ku nzunge) 7. Ibyiciro 29.32, 29.33 na 29.34 ntabwo birimo “za epokiside” zirangwa n’impeta y’inyabutatu, perokiside za ketone, porimeri zisubiramo za “aridehide” cyangwa za “tiyowaridehide”, “anihidiride za “aside karibogisiriki za poribasiki, za esiteri zisubiramo za arukoro porihidiriki cyangwa za fenoro zifite aside porivaziki cyangwa imidi za aside poribaziki Ibi bisabwa byubahirizwa gusa iyo imiterere y’impeta ya za atome z’uruvange ari izikomoka gusa ku mikorere yo kwisubiramo cyangwa ku yindi mikorere ivugwa hano 8. Ku bijyanye n’ibivugwa mu cyiciro cya 29.37: (a) Ijambo horumone ririmo ibitera irekurwa rya horumone cyangwa ibizikangura, ibizibuza gukora ndetse n’ibizirwanya (ibirwanya harumone). (b) imvugo ikoreshwa cyane cyane nka horumone ntikoreshwa gusa ku bikomoka kuri horumone n’ibiteye nka yo bikoreshwa cyane cyane kubera ko bikora nka horumone, ahubwo inakoreshwa kuri ibyo biyikomokaho n’ibisa na yo bikoreshwa cyane cyane nk’ibibarirwa mu rwego rwo hagati mu ihurizahamwe ry’ibicuruzwa byo muri iki cyiciro. Ibisobanuro bijyanye n’aka kiciro. 1. Mu cyiciro icyo ari cyo cyose cy’uyu Mutwe, ibikomoka ku rwunge rw’ubutabire (cyangwa itsinda ry’inzunge z’ubutabire) bigomba gushyirwa mu kiciro kamwe n’urwo rwunge (cyangwa itsinda ry’inzunge) bipfa kuba bitagaragajwe mu buryo bw’umwihariko mu kandi kiciro, kandi nta kandi kiciro k’umugereka byagaragajwemo kari mu ruhererekane rw’itwiciro bireba. 2. Igisobanuro cya 3 kirebana n’Umutwe wa 29 ntikireba utwiciro tugize uyu Mutwe.
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
I. IBINYABUTABIRE BYA IDOROKARUBONE N' IBINDI BIBIKOMOKAHO BIRIMO HAROJENE, SIRIFONE, NITARATE, CYANGWA NITOROZATE
29.01 Ibinyabutabire bya idorokarubone asikirike 2901.10.00 -Bifashe kg 0%
106
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
-Bidafashe: 2901.21.00 --Etirene kg 0% 2901.22.00 --Poropene(poropirene) kg 0% 2901.23.00 --Butene (bitirene) na za izomere zivamo kg 0% 2901.24.00 --Buta-1,3-diyene na izopurene kg 0% 2901.29.00 --Ibindi kg 0%
29.02 Ibinyabutabire bya za idorokarubone sikirike - Sikarane, sikerene na sikoroteripene:
2902.11.00 --Sikorohegizane kg 0% 2902.19.00 --Ibindi kg 0% 2902.20.00 -benzine kg 0% 2902.30.00 -toruwene kg 0%
-Kisilene (xylenes): 2902.41.00 -- Kisilene (xylenes)-o kg 0% 2902.42.00 --Kisilene (xylenes)-m kg 0% 2902.43.00 --Kisilene (xylenes)-p kg 0% 2902.44.00 --imvange ya Kisilene (xylenes) na izomere kg 0% 2902.50.00 -Sitirene kg 0% 2902.60.00 -Benzine ya etire kg 0% 2902.70.00 -Kimene kg 0% 2902.90.00 -Ibindi kg 0%
29.03 Ibikomoka ku binyabutabire bya idorokarubone birimo harojene. -Ibikomoka ku binyabutabire bya idorokarubone asikirike birimo kororine kandi bifashe:
2903.11.00 --Kororometane (kororire ya metiri) na kororo-etane (kororire ya etiri) kg 0% 2903.12.00 --Dikororometane ( kororire ya metirene) kg 0% 2903.13.00 --kororoforume (tirikororometane) kg 0% 2903.14.00 --Tetarakororire irimo karubone kg 0% 2903.15.00 --Dikororire irimo etirene (ISO) (dikororetane -1,2) kg 0% 2903.19.00 --Ibindi kg 0%
-Ibikomoka ku binyabutabire bya idorokarubone asikirike birimo kororine kandi bidafashe:
2903.21.00 --Kororire irimo viniri (kororetirene) kg 0% 2903.22.00 --Tirikororo-etirene kg 0% 2903.23.00 --Tetarakororo-etirene (perikororetirene) kg 0% 2903.29.00 --Ibindi kg 0%
2906.11.00 --Mentoro kg 0% 2906.12.00 --Sikorohegizanoro, metirisikorohegizanoro na dimetirisikorohegizanoro kg 0% 2906.13.00 --Siteroro na inozitoro kg 0% 2906.19.00 --Ibindi kg 0%
-Bihumura: 2906.21.00 --Arukoro irimo benzire kg 0% 2906.29.00 --Ibindi kg 0%
2908.11.00 --Pentakororofenoro (ISO) kg 0%2908.19.00 --Ibindi kg 0%
-Ibindi:2908.91.00 --Dinozebu (ISO) n’imyunyu yabyo kg 0% 2908.99.00 --Ibindi kg 0%
IV. ETERI, PEROGISIDE ZA ARUKORO, PEROGISIDE ZA ETERI, PEROGISIDE ZA KETONE, EPOGISIDE IFITE UDUSHAMI DUTATU, ASETARE NA HEMIYASETARE, N’IBIBIKOMOKAHO BIRIMO HAROJENE, SURUFONE, NITARATE CYANGWA NITOROZATE
29.09 Eteri, arukoro za eteri, fenore za eteri, fenore za arukoro za eteri, perogiside za eteri, perogiside za ketone (byaba bikozwe cyangwa bidakozwe mu buryo bw’ubutabire), n’ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate. - Eteri asikirike n'ibiyikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate:
2909.11.00 --Eteri irimo diyetiri kg 0%
109
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
2912.11.00 --Metanoro (forumarideyide) kg 0% 2912.12.00 --Etanoro (arideyide irimo asetare) kg 0% 2912.19.00 --Ibindi kg 0%
-Arideyide asikirike zidafite akamara nk’aka ogisijene: 2912.21.00 --Arideyide irimo benzine kg 0% 2912.29.00 --Ibindi kg 0% 2912.30.00 -Arukoro irimo arideyide kg 0%
-Eteri ya arideyide, fenoro irimo arideyide na arideyide bifite akamaro nk’aka ogisijene:
2912.41.00 --Vanirini (arideyide ya benzine irimo idorogisi-4 na metogiside -3) kg 0% 2912.42.00 --Vanirini irimo etire (3-ethoxy-4-hydroxybenzaldehyde) kg 0% 2912.49.00 --Ibindi kg 0% 2912.50.00 -Porimeri sikirike irimo arideyide kg 0% 2912.60.00 -Paraforumarideyide kg 0%
2914.11.00 --Asetone kg 0% 2914.12.00 --Bitanone (ketone irimo metiri na etiri) kg 0% 2914.13.00 --Pentanone-2 irimo metiri-4 (ketone irimo metiri na izobitiri) kg 0% 2914.19.00 --Ibindi kg 0%
2914.21.00 --kamforo kg 0% 2914.22.00 --Sikorohegizanone na metiriSikorohegizanone kg 0% 2914.23.00 --Iyonone na metiriyonone kg 0% 2914.29.00 --Ibindi kg 0%
-Ketone zihumura zidafite akandi kamaro ka ogisijene: 2914.31.00 --Asetone irimo feniri (phenylpropan-2-one) kg 0% 2914.39.00 --Ibindi kg 0% 2914.40.00 --Arukoro za ketone na arideyide za ketone kg 0% 2914.50.00 --Fenoro za ketone na ketone zifite akamaro nk’aka ogisijene kg 0%
-Kinone: 2914.61.00 --Antarakinone kg 0% 2914.69.00 --Ibindi kg 0% 2914.70.00 -Ibikomoka ku binyabutabire birimo harojene, sirifonate, nitarate
cyangwa nitorozatekg 0%
VII. ASIDE ZIRIMO KARUBOGISIRE NA ZA ANIHIDIRIDE, HARIDE, PEROGISIDE NA ASIDE ZIRIMO PEROGISIDE BYAZO NDETSE N’IBIKOMOKAHO BIRIMO HAROJENE, SIRIFONATE, NITARATE CYANGWA NITOROZATE
29.15 Aside zirimo monokarubogisire asikirike kandi ifashe na za anihidiride, haride, perogiside na aside zirimo perogiside byazo ndetse n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside forumike,imyunyu na esiteri byayo:
2915.11.00 --Aside forumike kg 0% 2915.12.00 --Imyunyu ya aside forumike kg 0% 2915.13.00 --Esiteri za aside forumike kg 0%
-Aside asetike n’imyunyu yayo; anihidiride asetike: 2915.21.00 --Aside asetike kg 0% 2915.24.00 --Anihidiride asetike kg 0% 2915.29.00 --Ibindi kg 0%
-Esiteri za aside asetike: 2915.31.00 --Asetate irimo etire kg 0% 2915.32.00 --Asetate irimo vinire kg 0% 2915.33.00 --Asetate irimo bitire-n kg 0% 2915.36.00 --Asetate irimo dinozebu (ISO) kg 0% 2915.39.00 --Ibindi kg 0% 2915.40.00 -Aside monokoro-asetike, dikororo-asetike na tirikoro-asetike n'imyunyu
na esiteri byazokg 0%
2915.50.00 -Aside porupiyonike,imyunyu na esiteri byayo: kg 0% 2915.60.00 -Aside butanoyike, aside pentanoyike, imyunyu na esiteri byazo kg 0% 2915.70.00 -Aside parimitike, aside siteyarike, imyunyu na esiteri byazo kg 0% 2915.90.00 -Ibindi kg 0%
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
monokarubogisire sikirike na za anihidiride, haride, perogiside na aside zirimo perogiside byazo ndetse n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside zirimo monokarubogisire asikirike kandi ifashe, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:
2916.11.00 --Aside akiririke n’imyunyu yazo kg 0% 2916.12.00 --Esiteri za aside akiririke kg 0% 2916.13.00 --Aside metakiririke n’imyunyu yayo kg 0% 2916.14.00 --Esiteri za aside metakiririke kg 0% 2916.15.00 --Oreyike, rinoreyke cyangwa aside rinorenike, imyunyu na esiteri zabyo kg 0% 2916.19.00 --Ibindi kg 0% 2916.20.00 -Aside monokarubogisirike zirimo Sikaranike, sikerenike cyangwa
sikoroteripenike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho
kg 0%
- Aside monokarubogisirike zihumura, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:
2916.31.00 --Aside benzoyike , imyunyu na esiteri byayo kg 0% 2916.32.00 --Perogiside irimo benzoyire na korore irimo benzoyire kg 0% 2916.34.00 --Aside fenirasetike n’imyunyu yayo kg 0% 2916.35.00 --Esiteri za aside fenirasetike kg 0% 2916.36.00 --Binapakirire (ISO) kg 0% 2916.39.00 --Ibindi kg 0%
29.17 - Aside karubogisirike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo ndetse n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside porikarubogisirike asikirike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:
2917.11.00 --Aside oguzarike, imyunyu na esiteri byayo kg 0% 2917.12.00 --Aside adipike, imyunyu na esiteri byayo kg 0% 2917.13.00 --Aside azerayike, aside sebasike, imyunyu na esiteri byazo kg 0% 2917.14.00 --Anihidiride mareyike kg 0% 2917.19.00 --Ibindi kg 0% 2917.20.00 -Aside poricarubogisirike zirimo Sikaranike, sikerenike cyangwa
sikoroteripenike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho
kg 0%
-Aside porikarubogisirike zihumura, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:
2917.32.00 --Orutofutarate irimo diyokitire kg 0% 2917.33.00 --Orutofutarate irimo dinonire cyangwa didesire kg 0% 2917.34.00 --Izindi esiteri za aside orutofutarike kg 0% 2917.35.00 --Anihidiride fuarike kg 0% 2917.36.00 --Aside terefutarike n’imyunyu yayo kg 0% 2917.37.00 --Terefetarate irimo dimetire kg 0% 2917.39.00 --Ibindi kg 0%
29.18 Aside karubogisirike zirimo ogisigene na za anihidiride, haride, perogiside, na aside zirimo perogiside byazo n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside karubogisirike zifite akamaro nk’aka arukoro ariko katari nk’aka ogisigene, za anihidiride, haride, perogiside, na aside zirimo perogiside byazo n’ibikomokaho :
2918.11.00 --Aside rakitike, imyunyu na esiteri byayo kg 0%
112
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
2918.12.00 --Aside taritarike kg 0% 2918.13.00 --Imyunyu na esiteri bya aside taritarike kg 0% 2918.14.00 --Aside sitirike kg 0% 2918.15.00 --Imyunyu na esiteri bya aside sitirike kg 0% 2918.16.00 --Aside girikonike,imyunyu na esiteri byayo: kg 0% 2918.18.00 --Kororobenzirate (ISO) kg 0% 2918.19.00 --Ibindi kg 0%
2922.21.00 -- Aside za aminohidorogisina-futarenesirifonike n’imyunyu yazo kg 0% 2922.22.00 -- Anisidine na diyanisidine, fenetidine, n'imyunyu yazo kg 0% 2922.29.00 --Ibindi kg 0%
2925.11.00 --Sakarini n'imyunyu yayo kg 0% 2925.12.00 --Gulutetimide (INN) kg 0% 2925.19.00 --Ibindi kg 0%
-Imine n’ibizikomokaho; imyunyu bifitanye isano2925.21.00 --Kororiremeforume (ISO) kg 0% 2925.29.00 --Ibindi kg 0%
29.26 Inyunge zikora nka nitirile. 2926.10.00 - Akirilonitirile kg 0% 2926.20.00 - 1-Siyanogwanidine (disiyandiyamide) kg 0% 2926.30.00 - Feniporoporekisi (INN) n'imyunyu yayo; metadone (INN) yo hagati (4-
cyano-2-dimethylamino-4, 4-diphenylbutane)kg 0%
2926.90.00 - Ibindi kg 0% 29.27 2927.00.00 Inyunge za diazo-, azoor azoxy. kg 0% 29.28 2928.00.00 Ibikomokaho ku bintu bishobora kubora bya idarazine cyangwa bya
idorokisilamine.kg 0%
29.29 Inyunge n’undi murimo wa azote (nitrogen). 2929.10.00 - Izosiyanate kg 0% 2929.90.00 - Ibindi kg 0%
X. INYUNGE ZO MU RWEGO RWA 'ORGANO-INORGANIC‘, NA ‘HETEROCYCLIC’, ASIDE NIKEREYIKE N'IMYUNYU YAZO, NA SIRIFONAMIDE
29.30 Inyunge za ‘Organo-sulphur’. 2930.20.00 - Tiyokarubamate na ditiyokarubamate kg 0%2930.30.00 - Tiyuramu mono, dicyangwa tetarasirifide kg 0%2930.40.00 - Metiyonine kg 0%2930.50.00 - Kaputaforo na metamidofosi kg 0%2930.90.00 - Ibindi kg 0%
29.31 2931.00.00 Izindi nyunge z’ibintu nyabuzima na ntabuzima. kg 0%29.32 Inyunge heterosikirike na hetero-atome za ogusijeni gusa.
-Ibiremwe bifite impeta ya furani idahujwe (yakoranywe cyangwa itakoranywe n’idorojeni) mu miterere:
2932.11.00 --Tetarahidorofurani kg 0%2932.12.00 -- 2-Furaridehayide (firufiraridehayide) kg 0%2932.13.00 -- Arukoro ya firifiriri n’arukoro ya tetarahidorofirifiriri kg 0%2932.19.00 -- Ibindi kg 0%
115
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
- Rakitone: 2932.21.00 -- Kumarini, metirikumarini n’etirikumarini kg 0%2932.29.00 -- Izindi rakitone kg 0%
- Ibindi: 2932.91.00 --Izosaforore kg 0%2932.92.00 -- 1-(1,3-Benzodiyokisoro-5-yl)poropani-2-rimwe kg 0%2932.93.00 -- Piperonari kg 0%2932.94.00 -- Saforore kg 0%2932.95.00 -- Tetarayidorokanabinori (zose ni isomeri) kg 0%2932.99.00 -- Ibindi kg 0%
29.33 Inyunge heterosikirike na hetero-atome za azote gusa. -Ibiremwe bifite impeta ya pirazore idahujwe (yakoranywe cyangwa itakoranywe n’idorojeni) mu miterere:
2933.11.00 --Fenazone (antipirini) n’ibiyikomokaho kg 0%2933.19.00 --Ibindi kg 0%
-Inyunge zifite imidazole itavanze (zaba ari cyangwa Atari):2933.21.00 --Idantoyine n’ibiyikomokaho kg 0% 2933.29.00 --Ibindi kg 0%
2936.21.00 --Vitamini A n’ibiyikomokaho kg 0% 2936.22.00 --Vitamini B1 n’ibiyikomokaho kg 0% 2936.23.00 --Vitamini B2 n’ibiyikomokaho kg 0% 2936.24.00 --Dor DLaside pantotenike (Vitamine B3 cyangwa Vitamine B5)
n’ibizikomokahokg 0%
2936.25.00 --Vitamini B6 n'ibiyikomokaho kg 0%2936.26.00 --Vitamini B12 n'ibiyikomokaho kg 0%2936.27.00 --Vitamini C n'ibiyikomokaho kg 0%2936.28.00 --Vitamini E n'ibiyikomokaho kg 0%2936.29.00 --Vitamini zindi n'ibizikomokaho kg 0%2936.90.00 - Ibindi, hakubiyemo imvange kamere zifashe kg 0%
117
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
29.37 Imisemburo ya orumone, porositagalandini, torombogizane na lewukotiriyene, kamere cyangwa byakozwe mu iyungikanya; ibibikomokaho ndetse n’ibisa na byo mu miterere, hakubiyemo na za polipeputide (polypeptides) zahinduriwe inzira zazo, zikoreshwa cyane cyane nk’imisemburo ya orumone. - Orumone za polipeputide, orumone za poroteyini na orumone za gilikoporoteyine, ibizikomokaho ndetse n’ibiteye nkabyo:
2937.11.00 --Somatotoropini, ibiyikomokaho an’ibishushe nkayo mu miterere kg 0%2937.12.00 --Insuline n'imyunyu yayo kg 0%2937.19.00 --Ibindi kg 0%
-Orumone siteroyidali, ibizikomokaho n’ibishushe nkayo mu miterere : 2937.21.00 --Korutizone, idorokorutizone, peredinizone (dehydrocortisone) na
peredinizolone (dehydrohydrocortisone)kg 0%
2937.22.00 --Ibikomoka kuri orumone za korutikositeroyide bongeyemo harojene kg 0%2937.23.00 --Esitorojene na porojesitojene kg 0%2937.29.00 --Ibindi kg 0%
-Orumone za katekolamine, ibizikomokaho n’ibishushe nkazo mu miterere :
2937.31.00 --Epinefirine kg 0%2937.39.00 --Ibindi kg 0%2937.40.00 --Ibibikomokaho kuri amino-aside kg 0%2937.50.00 --Porositagalandine, torombogizane na lekotiriyene, ibizikomokaho
n’ibishushe nkazo mu mitererekg 0%
2937.90.00 --Ibindi kg 0% XII. GILIKOSIDE n’aLIKALOYIDE ZO MU MBOGA, KAMERE CYANGWA ZARAKOZWE KU BW’IYUNGIKANYA, N’IMYUNYU YABYO, ETERI, ESITERI N’IBINDI IBIBIKOMOKAHO
rasemate ya metamfetamine; imyunyu, esiteri n’ibindi bibikomokahokg 0%
2939.99.00 -- Ibindi kg 0% XIII. IZINDI NYUNGE Z’IBINTU NYABUZIMA
29.4 2940.00.00 Amasukari, adafite ubwandu mu buryo bw'ubutabire, zindi zitari sakaroze iva ku bisheke, lakitoze (iva mu mata), malitoze (iva mu binyampeke bihugushije), girikoze (iva mu matembabuzi y’inyamaswa) na furugitoze (iva mu mbuto); eteri za sukari, asetari za sukari n’esiteri za sukari n'imyunyu yabyo, bindi bitari ibintu bivugwa mu gice 29.37, 29.38 cyangwa 29.39.
kg 0%
29.41 Antibiyotike. 2941.10.00 -Penisiline n’ibiyikomokaho bifite imiterere ya aside ya penisiline; kg 0% 2941.20.00 -Sitereputomisine n’ibizikomokaho; imyunyu bifitanye isano kg 0% 2941.30.00 -Tetarasikirine n’ibizikomokaho; imyunyu bifitanye isano kg 0% 2941.40.00 -Kororamfenikoro n’ibiyikomokaho; imyunyu bifitanye isano kg 0% 2941.50.00 -Eritoromisine n’ibiyikomokaho; imyunyu bifitanye isano kg 0% 2941.90.00 -Ibindi kg 0%
29.42 2942.00.00 Izindi nyunge z’ibintu nyabuzima. kg 0%
119
Umutwe wa 30Imiti
Ibisobanuro byerekeye uyu Mutwe.1. Uyu mutwe ntureba: (a) Ibiribwa cyangwa ibinyobwa (nk’ibiribwa bikoreshwa mu rwego rwo kuvura (dietetic), ibiribwa by’abarwayi ba diyabete cyangwa ibiribwa byongewemo intungamubiri, inyunganizi (supplements) z’ibiribwa, ibinyobwa bya toniki n’amazi anyobwa yaciye mu ruganda), bindi bitari imvange zikoreshwa mu by’imirire bihabwa umurwayi binyujijwe mu mitsi (Icyiciro cya IV); (b) Sima yihariye yatwitswe ku buryo bwihariye cyangwa yarasewe cyane ikoreshwa mu buvuzi bw’amenyo (icyiciro 25.20); (c) Amazi yakomowe ku mwuka w’ibyacaniriwe cyangwa amazi yakomowe ku mavuta, biberanye no gukoreshwa mu buvuzi (icyiciro 33.01); (d) Imvange zo mu bice 33.03 kugeza kuri 33.07, kabone n’iyo zaba zifite ububasha bwo kuvura cyangwa gukumira indwara; (e) Isabune cyangwa ibicuruzwa byo mu gice cya 34.01 bifite imiti yongewemo; (f) Imvange zishingiye kuri sima yihariye ikoreshwa mu buvuzi bw'amenyo (icyiciro 34.07); cyangwa (g) Arubumine yo mu maraso itarateguriwe kuvura cyangwa gukumira indwara (icyiciro 35.02). 2. Ku mpamvu z’icyiciro cya 30.02, imvugo ibicuruzwa bikoreshwa mu ikingira byahinduwe ireba gusa indindamubiri zishingiye kuri kolone (clone) imwe rukumbi (MABs), uduce tw’indindamubiri, inyunge (conjugates) z’indindamubiri n’inyunge z’uduce tw’indindamubiri. 3. Ku mpamvu z’ibice 30.03 na 30.04 n’Igisobanuro 4 (d) cy’uyu Mutwe, ibikurikira bigomba gufatwa: (a) nk’ ibicuruzwa bitavanzwe: -1 Ibicuruzwa bitavanze byashongeshejwe mu mazi; -2 Ibicuruzwa byose byo mu Mutwe wa 28 cyangwa 29; na -3 Imishongi yoroheje y'imboga yo mu gice 13.02, ishobora gushongeshwa mu inywalizinga (solvent); (b) Nk’ibicuruzwa byavanzwe: -1 Imvange ya koloyide n’ibisukika birimo utuntu tw’udufu (bindi bitari sirifire ifatira (colloidal)); -2 Imishongi y’imboga ikomoka ku itunganywa ry’imvange z’imboga zinyuranye; na -3 Imyunyu n’imishonge bikomoka ku mazi kamere y’imyunyu azamuka mu mwuka. 4. Icyiciro 30.06 kirebana gusa n’ibikurikira, bigomba gutondekwa muri icyo gice kandi ntihagire ikindi gice bigaragaramo mu Itonde: (a) Indodo zigodeshwa n’umuganga ubaga zikorwa mu mara y’inyamaswa zizira ubwandu (catgut), ibindi bintu bikora bityo mu gufatanyisha ahakomeretse mu mubiri (hakubiyemo indodo zisiteririjwe ziyongera mu mubiri zikoreshwa kudoda umubiri wabazwe cyangwa mu menyo) n’ibitambaro bisiteririjwe byifiteho ubujeni bikoreshwa mu gufunga ibikomere; (b) Laminariya zisiteririjwe n’amahema ya laminariya zisiteririjwe; (c) Impagarikamaraso (haemostatics) zisiteririjwe ziyongera mu mubiri zikoreshwa mu kubaga cyangwa mu kuvura amenyo; utuntu bisiteririjwe dukumira inkovu (adhesion barriers) dukoreshwa mu kubaga cyangwa kuvura amenyo, twaba tuyongera cyangwa tutayongera mu mubiri; (d) Imvange y’imiti mpishamirasire ikoreshwa mu bizamini bya X-ray n’imiti ikoreshwa mu gusuzuma indwara igenewe guhabwa umurwayi, iri ibicuruzwa bitavanzwe byapanzwe mu pipimo bipimye cyangwa ibicuruzwa bigizwe n’ibintu fatizo nibura bibiri byavanzwe ngo bikoreshwe bityo; (e) Imiti ikoreshwa mu kugaragaza amatsinda y’ubwoko bw’amaraso; (f) Isima ikoreshwa mu gusana amenyo n’ibindi bikoreshwa mu guhoma amenyo; isima zikoreshwa mu gusana amagufa; (g) Udusanduku n’uduhago tw’ibyifashishwa mu kunganira abarwayi mbere yo kugezwa kwa muganga; (h) Imvange z’ibintu by’ubutabire bikumira ifatishantanga bishingiye kuri orumone, ku bindi bicuruzwa byo mu gice cya 29.37 cyangwa ku miti yica intangangabo; (ij) Imvange za jeli (gel) zigenewe gukoreshwa mu buvuzi bw’abantu cyangwa bw’amatungo nk’amavuta yo koroshya ibice by’umubiri hagamijwe ibikorwa byo kubaga cyangwa gusuzuma ibicuruzwaz’umubiri cyangwa nk’umuti ugenewe guhuza umubiri n’ibikoresho by’ubuvuzi; (k) Imiti y’ibisigazwa, ni ukuvuga, imiti itakibereye icyo yakorewe bitewe na, nk’urugero, n’uko yarengeje igihe yagenewe kumara iri mizima; na (l) Udukoresho tugenewe gukoreshwa mu gusohora imyanda mu mubiri hifashishijwe kubaga (ostomy) ni ukuvuga, gufungura urura runini (colostomy), gufungura ku rura rw’amata (ileostomy) no gufungura uruhago rw’inkari (urostomy) n’imiti n’ibipfuko byabugenewe.
3207.20.00 - Emaye n’ibindi (nka “glazes”) bikorwamo ibirahuti hakoreshejwe umuriro, verini zikoreshwa ku ibumba n’imvange zisa na byo
kg 0%
3207.30.00 -Ibisukika bishashagirana n’imvange zisa na byo kg 0% 3207.40.00 -Ibintu bitwikwa (frit) bigakorwamo ibirahuri, biri mu buryo bw’ifu,
bimeze nk’utubuto duto cyangwa utubaru kg 0%
32.08 Amarangi na za verini (harimo za emaye na rake (lacquers) hashingiwe kuri za porimere zakozwe zikuwe mu bindi bintu cyangwa za porimere z’umwimerere zahinduwe mu bundi buryo hakoreshejwe uburyo bw’ubutabire zikayongeshwa mu hakoreshejwe uburyo butari ubw’amazi; imvange nk’uko byagaragajwe mu Gisobanuro cya 4 cyerekeye uyu Mutwe.
3208.10.00 -Hashingiwe kuri za poriyesiteri kg 25% 3208.20.00 -Hashingiwe kuri porimere ya akiririke cyangwa iya viniri kg 25% 3208.90.00 -Ibindi kg 25%
32.09 Amarangi na verini (harimo emaye na rake (lackers)) porimere, byayongeshejwe mu mazi.
3209.10.00 -Hashingiwe kuri porimere ya akiririke cyangwa iya viniri kg 25% 3209.90.00 -Ibindi kg 25%
32.10 Andi amarangi na verini (harimo emaye, rake (lacker) n’ibintu bikoreshwa mu gutera amarangi avanze n’amazi); za impindurabara zavanwe n’amazi, z’ubwoko bukoreshwa mu kunogereza uruhu.
3210.00.10 -Impindurabara zivanze n’amazi z’ubwoko bukoreshwa mu kunogereza uruhu
kg 10%
3210.00.90 -Ibindi kg 25% 32.11 3211,00.00 Byateguwe byumye kg 10%32.12 Impindurabara (harimo puderi na fureki birimo ubutare)
bivangavanze mu buryo budakoresheje amazi, bigakorwamo ibintu bimeze nk’ibisukika cyangwa bifatiriye, by’ubwoko bukoreshwa mu gukora amarangi; impapuro zabugenewe mu kuranga ibyuma; ibinyamabara n’ibindi bias nabyo byashyizwe mu dupfunyika cyangwa mu dupaki kugira ngo bidandazwe.
3212.10.00 -Za utwuma dukoreshwa mu gutera kashimu gutera amakashe kg 10% -Ibindi:
3212.90.10 ---Impindurabara (hakubiyemo ifu n’imvungukira z’ibyuma) zikwirakwiye mu kintu kitari amazi, mu bisukika cyangwa mu bintu bimeze nk’umutsima, zo mu bwoko bukoreshwa mu gukora amarangi (harimo n'amarangi ya emayi basiga ku byuma)
kg 10%
3212.90.90 ---Ibindi kg 10% 32.13 Amarangi akoreshwa n'abanyabugeni, abanyeshuri cyangwa
abandika ku byapa, amarangi ahindura amabara, amarangi yo
129
kwinezeza n’ibindi bisa na byo, abumbye nk’ibinini, muri twa tibe, mu bikombe, mu macupa, mu tugunguru cyangwa mu bindi bikoresho bisa n’ibi
3213.10.00 -Amabara ari hamwe kg 25% 3213.90.00 -Ibindi kg 25%
32.14 Masitiki ikoreshwa ku birahuri, masitiki ifatanya ibintu, ubujeni, imvange bahomesha imyenge n'izindi masitiki; ibikoresho by'abatera amarangi; imvange ry'ibice byo hanze by'inzu, inkuta zo mu nzu, icyiciro cyo hasi cy'inzu, idari n'ibindi.
33.01 Amavuta akoreshwa (yaba arimo cyangwa atarimo teripene), harimo za konkiriti na abusoriyute; rezinoyide; oreyirezine zicukurwa mu mazi, imishongi ikorwamo amavuta akenewe y’urugimbu, amavuta yatunganyijwe, ibishashara cyangwa ibindi nk’ibyo, bikorwa hakoreshejwe uburyo bwa enfererage cyangwa maserasiyo; ibikoresho bya teripenike bikorwa muri diteripeneshoni yo mu mavuta akoreshwa, imvange iboneka mu guhindura ibisukika mo umwuka hifashishijwe kubicanira kugira ngo hakaboneka amavuta akenewe.-Amavuta akoreshwa akorwa mu mbuto za sitoro:
3301.12.00 --Akorwa mu maronji kg 0% 3301.13.00 --Akorwa mu ndimu kg 0% 3301.19.00 --Ibindi kg 0%
-Amavuta akoreshwa atari akorwa mu mbuto za sitoro: 3301.24.00 --Akorwa muri peperiminta (piperita ya menta) kg 0% 3301.25.00 --Akorwa mu zindi minta kg 0% 3301.29.00 --Ibindi kg 0% 3301.30.00 -Rezinoyide kg 0% 3301.90.00 -Ibindi kg 0%
33.02 Imvange y'ibintu bifite impumuro n'imvange (irimo ibintu birimo arukoro) hamwe n'ibishingiye ku kintu kimwe cyangwa byinshi muri ibyo bintu, cy'ubwoko bukoreshwa nk'ibikoreshofatizo mu ruganda, ibindi byateguwe hashingiwe ku bintu bifite impumuro, by'ubwoko bukoreshwa mu gukora ibinyobwa.
3302.10.00 -Cy’ubwoko bukoreshwa mu nganda z’ibiribwa n’ibinyobwa kg 10% 3302.90.00 -Ibindi kg 0%
33.03 3303.00.00 Imibavu n’amazi yagenewe isukura kg 25% 33.04 Imiti y'ubwiza no kwirimbisha n' imiti yo kwita ku ruhu (bitari imiti),
harimo amavuta yo kwita ku ruhu ngo rutangizwa n'izuba cyangwa imiti yanitswe ku izuba; imiti ikoreshwa mu gutunganya inzara zo ku ntoki n'iz'ibirenge.
3304.10.00 -Imiti ikoreshwa mu kurimbisha iminwa kg 25%
131
3304.20.00 -Imiti ikoreshwa mu kurimbisha amaso kg 25% 3304.30.00 -Imiti ikoreshwa mu gutunganya inzara zo ku ntoki n'iz'ibirenge kg 25%
-Ibindi: 3304.91.00 --Puderi, zaba zifashe cyangwa zidafashe kg 25% 3304.99.00 --Ibindi. kg 25%
33.05 Imiti ikoreshwa mu misatsi. 3305.10.00 -Shampo kg 25% 3305.20.00 -Imiti ikoreshwa mu kudefiriza umusatsi cyangwa kuwuha igiti gikomeye kg 25% 3305.30.00 -Poroduwi yegerenya umusatsi kg 25% 3305.90.00 -Ibindi kg 25%
33.06 Imiti ikoreshwa mu gukora isuku yo mu kanwa cyangwa y'amenyo, harimo imiti na puderi birinda amenyo; utudodo dukoreshwa mu gukora isuku hagati y'amenyo, mu dupaki tugurwa mu buryo bwo kudandaza.
3306.10.00 -Imiti y’amenyo kg 25% 3306.20.00 -Urudodo rukoreshwa mu guhanagura hagati y'amenyo ( urudodo
rw'amenyo)kg 25%
3306.90.00 -Ibindi kg 25% 33.07 Imiti ikoreshwa mbere yo kogosha, mu kogosha na nyuma yo kogosha
3307.10.00 -Amavuta bisiga mbere yo kogosha, mu kogosha cyangwa nyuma yo kogosha
kg 25%
3307.20.00 -Imibavu ikoreshwa mu kurwanya impumuro mbi no gututubikana kg 25% 3307.30.00 - Imyunyu ihumura ikoreshwa mu rwiyuhagiriro n’izindi mvange z’ibintu
bikoreshwa mu bwiyuhagiriro -Imvange n’imibavu ihumuza ibyumba harimo imvange y’imibavu ihumura ikoreshwa mu mihando y’idini:
kg 25%
3307.41.00 --Agarabati n’indi miti itanga impumuro iyo itwitswe kg 25% 3307.49.00 --Ibindi kg 25% 3307.90.00 -Ibindi kg 25%
132
Umutwe wa 34Amasabune, ibikoresho bihindura uruhu, ibikoreshwa mu koza no gufura, amavuta y'ibyuma, ibishashara mvaruganda, ibishashara byatunganyijwe, ibintu binoza cyangwa bikuraho umwanda, buji n'ibindi bimeze nka zo, imitsima ibumbye,
ibishashara by'amenyo n'ibindi bikoreshwa ku menyo biva kuri pulateri
(a) Imvange y’ibiribwa cyangwa ibinure bikomoka mu matungo cyangwa ku bimera by’ubwoko bukoreshwa mu kuvana uruhumbu ku bintu (Icyiciro cya 15.17); (b) Uruhurirane rw’ibintu bitandukanye byagaragajwe mu buryo bw'ubutabire; cyangwa (c) Shampo, imiti y'amenyo, amavuta akomoka ku mata akoreshwa mu kogosha ubwoya, ubwanwa cyangwa umusatsi ku ruhu n’urufuro rwayo, cyangwa ibikoresho byo mu rwiyuhagiriro birimo amasabune ibindi bikoresho bihindura uruhu (Icyiciro cya 33.05, 33.06 cyangwa 33.07). 2. Ku birebana n’Icyiciro cya 34.01, ijambo ‘amasabune’ rikoreshwa gusa ku masabune ashobora kuyongeshwa mu mazi. Amasabune n’ibindi bikoresho bivugwa mu cyiciro cya 34.01 bishobora kugira ibindi bintu bibyongerwaho (nk’imiti yica udukoko, puderi zihanagura ibintu, utuntu bapfundikiza imyenge cyangwa imiti). Ibintu birimo puderi zihanagura ibintu bishyirwa mu byiciro mu cyiciro cya 34.01 ari uko gusa bimeze nk’imitambiko, keyiki cyangwa udukoresho dukozwe muri murude cyangwa amashusho y’ibintu. Iyo ari andi mashusho y’ibintu asa ukundi, bishyirwa mu byiciro byagaragajwe mu cyiciro cya 34.05 nka puderi zihanagura imyanda ku bintu n’ibindi bikoresho bisa na byo. 3. Ku birebana n’icyiciro cya 34.02, ibikoresho bihindura uruhu ni ibintu; iyo bivanzwe n’amazi ku kigero cya 0.5% kuri 20°C kandi bikarekerwa ahantu hafite ubushyuhe bungana butyo mu gihe cy’isaha: (a) bitanga ibisukika bibonerana cyangwa byenda gusa nk’ibibonerana cyangwa imvange y’ibisukika bidahinduka iyo bivanzwe hatabayeho guvangura ibintu bidashobora kuyongera mu bindi; kandi (b) bikagabanya tensiyo y’ubuso bw’amazi ku kigero cya 4.5 x10-2 N/m (45 dayine/cm) cyangwa munsi. 4. Ijambo ‘amavuta ya peterori n’amavuta akurwa muri za gdoro’ riboneka mu cyiciro cya 34.03, rikoreshwa ku bintu byagaragajwe mu Gisobanuro cya 2 cyerekeye Umutwe wa 27. 5. Mu cyiciro cya 34.04, hashingiwe ku bitavuzwe byatanzwe mu bika bikurikira, ijambo ‘ibishashara by'ibikorano n' ibishashara byatunganyijwe’ rikoreshwa gusa ku: (a) Bintu bijya gusa nk’ibishashara bikorwa mu buryo bw’ubutabire byaba byayongeshejwe cyangwa bitayongeshejwe mu mazi; (b) Ibintu bikorwa ari uko habayeho kuvangavanga ibishashara bitandukanye; (c) Ibintu bimeze nk’ibishashara hashingiwe ku gishashara kimwe cyangwa byinshi kandi bikaba byifitemo ibinure, ubujeni, ibintu karemano, cyangwa ibindi bintu . Iki cyiciro ntikirebana na: (a) Ibintu bivugwa mu cyiciro cya 15.16, 34.02 cyangwa 38.23, n’ubwo byaba bimeze nk’ibishashara; (b) Ibishashara bitavangavanza bikomoka ku matungo cyangwa ibikomoka ku bimera byaba byaratunganyijwe cyangwa bitaratunganyijwe cyangwa se bidasize amabara, byo mu cyiciro cya 15.21; (c) Ibishashara kamere cyangwa ibindi bintu bisa na byo byagaragajwe mu cyiciro cya 27.12, byaba bivangavanze cyangwa bitavangavanze cyangwa bisize amabara gusa; cyangwa (d) Ibishashara bivangavanze, byayongeshejwe hakoreshejwe ibisukuka (icyiciro cya 34.05, 38.09, n’ibindi)
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
3401.11.00 --Bigenewe gusukura mu bwiherero (hakubiyemo ibicuruzwa bikoranye imiti)
kg 25%
3401.19.00 --Ibindi kg 25%-Amasabune ateye ukundi:
3401.20.10 ---Imitsima ikorwamo amasabune yo koga kg 25%3401.20.90 ---Ibindi kg 25%3401.30.00 -Ibintu bishobora kubora no kugabanya ubukana bw'imiti
ikoreshwa mu koza uruhu biri mu buryo bw'ibisukika cyangwa amavuta kandi bigenewe kudandazwa, byaba birimo isabune cyangwa itarimo
kg 25%
34.02 Ibisukura umubiri (ikindi kitari isabune); imiti isukura umubiri, imiti ikoreshwa mu koza ibintu (harimo imiti y'ingoboka bikoreshwa mu koza ibintu) n' imiti ikoreshwa mu gukora isuku, byaba birimo cyangwa bitarimo isabune, ikindi kitari ibyo mu mutwe wa 34.01. -Ibisukura umubiri, byaba bigurishwa cyangwa bitagurishwa mu buryo bwo kudandaza:
3402.11.00 -- Bya’’ anionic’’ kg 10% 3402.12.00 --Bya ‘’cationic’’ kg 10% 3402.13.00 --Ibitari ibya ayiyonike kg 10% 3402.19.00 --Ibindi kg 25% 3402.20.00 -Imiti igurishwa mu buryo bwo kudandaza kg 25% 3402.90.00 -Ibindi kg 25%
34.03 Amavuta ya rubirifiya (harimo imiti ikoreshwa mu gukata ibintu, imiti y'amaboroti cyangwa utwuma bafungiraho amavisi, amavuta arwanya ingese n' imiti ituma ibintu bigira imiterere yifujwe, hakoreshejwe rubirifiya) n'amavuta y'ubwoko akoreshwa ku mavuta cyangwa girise zikoreshwa mu nganda z'imyenda, impu, ubwoya cyangwa ibindi bikoresho, ariko hatarimo imiti irimo peterori nk'ikintu cy'ingenzi kiyagize, peterori ikaba igize 70% cyangwa kurenza ku buremere bw'amavuta agizwe na peterori cyangwa amavuta akomoka ku myunyu ya bitime. -Bifite amavuta arimo peterori cyangwa amavuta akomoka ku myunyu ya bitime:
3403.11.00 --Imvange for the treatment of textile ibigize ibicuruzwa, uruhu rukannye, Impu z'ibyoya byinshi cyangwa Ibindi ibigize ibicuruzwa
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
35.01 Kaseyine, kaseyinate n’ibindi bintu bikomoka kuri kaseyine; kore zikorwa muri kaseyine.
3501.10.00 Poroteyine iva mu mata (Casein) kg 10% 3501.90.00 Ibindi kg 10%
35.02 Arubimine (harimo n'uruvange rwa poroteyine ebyiri cyangwa nyinshi ziva mu mata y'amenda, zirimo poroteyine zikomoka ku mata zitarengeje uburemere bwa 80 % by'iyo proteyine, zabazwe ku kintu cyumumye), arubiminate n'ibindi biva kuri arubimine. -Arubimine iva mu magi:
3502.11.00 --Yumishijwe kg 10% 3502.19.00 --Ibindi kg 10% 3502.20.00 -Arubimine iva mu mata, hakubiyemo imishonge ya poroteyine
36.04 Za fayaweke, ibishashi by’umuriro bitanga ibimenyetso, za rokete zikoreshwa mu mvura, ibimenyetso byerekana ko ari igihe cy’ibihu byinshi n’ibindi bitanga imiriro.
3604.10.00 -Za fayaweke kg 25%3604.90.00 -Ibindi kg 25%
36.05 3605.00.00 - Imyambi y'ibibiriti, bitari ibyo mu rwego rw'intambi ivugwa mu cyiciro cya 36.04.
kg SI
36.06 Feroseriyumu n’ibindi bintu byikongeza iyo bihuye n'umwuka mu buryo bwose; ibintu by’ibicanwa nk’uko bigaragazwa mu gisobanuro 2 cy’uyu mutwe.
3606.10.00 -Byagenewe gukoreshwa nk’ibicanwa, cyangwa ibisukika cyangwa ibicanwa bikomoka kuri gazi yagizwe amazi igashyirwa mu kintu nk’ibikoreshwa mu gukongeza itabi cyangwa ibindi bisa na byo byo gutanga umuriro bifite igipimo kitarengeje cm³ 300
kg 25%
3606.90.00 -Ibindi kg 25%
138
Umutwe wa 37Ibikoresho byo gufotora cyangwa bya firimi
Ibisobanuro byerekeye uyu Mutwe1. Uyu Mutwe ntabwo ureba ibisigazwa cyangwa ibipampara. 2. Muri uyu Mutwe, ijambo ‘ibirebana no gufotora’ regendanye n’uburyo bukoreshwa mu gufata amashusho, mu buryo buziguye cyangwa se butaziguye, hifashishijwe urumuri cyangwa ibindi bintu bimeze nk’ingufu zikomoka ku rumuri zitagaragara bita radiyasiyo ziba ziri ahantu hatanga urumuri.
37.01 Ibikoresho bifata amafoto n’amafirimi bidashyirwa ku bindi bintu bitari impapuro, ku byapa cyangwa ku bitambaro; amafirimi asohorwa mu kanya gato, yaba ari cyangwa atari mu dupaki.
3701.10.00 -Akoreshwa n’amareyo ya X m² 0% 3701.20.00 -Amafirimi asohorwa mu kanya gato kg 10% 3701.30.00 - Izindi pureyiti n’amafirimi, bifite buri ruhande rwabyo rutarenga 255 mm m² 10%
-Ibindi: 3701.91.00 --Ibitanga amafoto y’ibara (porikorome) kg 10% 3701.99.00 --Ibindi m² 10%
37.02 Amafirimi azinze ariho amafoto atashyizwe ku bindi bintu ibyo ari byo byose bitari impapuro, ku byapa cyangwa ku bitambaro; amafirimi asohorwa mu gahe gato azingiye ku kintu, atashyizwe ku mugaragaro.
3702.10.00 -Akoreshwa n’amareyo ya X m² 0% -Andi mafirimi, atifitemo utwenge, afite ubugari butarenga mm105:
3702.31.00 --Ibitanga amafoto y’ibara (porikorome) u 10% 3702.32.00 --Ibindi, birimo imvange ya haride n' ubutare bwa arija m² 10% 3702.39.00 --Ibindi m² 10%
-Andi mafirimi, atifitemo utwenge, afite ubugari burenga mm 105: 3702.41.00 --Ay’ubugari burenga mm 610 n’uburebure burenga m 200, yagenewe
amafoto y’amabara (porikorome) m² 10%
3702.42.00 --Ay’ubugari burenga mm 610 n’uburebure burenga m 200, atari ayagenewe amafoto y’amabara
m² 10%
3702.43.00 --Ay’ubugari burenga mm 610 n’uburebure butarenga m 200 m² 10% 3702.44.00 --Afite ubugari burengeje mm 105 ariko butarenze mm 610 m² 10%
-Andi mafirimi, yagenewe amafoto y’ibara (porikorome): 3702.51.00 --Ay’ubugari butarenga mm 16 n’uburebure butarenga m 14 m 10%3702.52.00 --Ay’ubugari butarenga mm 16 n’uburebure burenga m 14 m 10%3702.53.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure
butarenze m 30, yagenewe kugaragaza amashusho ari manini m 10%
3702.54.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure butarenze m 30, andi atari ayagenewe kugaragaza amashusho ari manini
m 10%
3702.55.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure burenze m 30
m 10%
3702.56.00 --Abifite ubugari burenze cm 35 m 10%3702.91.00 --Abifite ubugari butarenze cm 16 m 10% 3702.93.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure
butarenze m 30 m 10%
3702.94.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure burenze m 30
m 10%
3702.95.00 --Ibifite ubugari burenze cm 35 m 10% 37.03 Impapuro zagenewe gusohoreraho amafoto, ibyapa bashyiraho
inyandiko, byatangajwe mu magambo gusa, bitashyizwe ahagaragara.
139
3703.10.00 -Mu bizingo bifite ubugari butarenze cm 610 kg 10% 3703.20.00 -Andi, agenewe ifatwa ry’amafoto y’amabara (polychrome) kg 10% 3703.90.00 -Ibindi kg 10%
n'icyemezo cyerekana agaciro k'ibintu byemewe, uburyo bwakoreshejwe mu kwerekana ako gaciro n'urwego nyarwo rujyanye n'ako gaciro kandi bikaba ari ingenzi ku mpamvu zo gusesengura, gupima no kugendera kuri ibyo byerekanwa. (b) Hamwe n'irengayobora ku bicuruzwa bivugwa mu Mutwe wa 28 cyangwa 29, mu gushyira mu byiciro ibintu ndeberwaho byemewe, umutwe wa 38.22 uhabwa agaciro kuruta undi mutwe uwo ariwo wose mu rutonde rw'iyitamazina.
3. Icyiciro 38.24 kirebana gusa n’ibikurikira, bigomba gutondekwa muri icyo gice kandi ntihagire ikindi gice bigaragaramo mu Itonde: (a) za kirisitari (zitari ibikoreswa mu kureba) zidapima garama ziri munsi ya 2.5 buri imwe, za ogiside ya manyeziyumu cyangwa za haride ziva muri arikari cyangwa amabuye ya arikarine acukurwa mu butaka; (b) Amavuta ya fuzeri; amavuta ya diperi; (c) Ibikoresho bihanagura umuti w’ikaramu bishyirwa mu dupaki kugira ngo bidandazwe; (c) ibikoresho bikoreshwa mu gushushanya n’ibindi bisukika bishyirwa mu dupaki kugira ngo bidandazwe na (d) Ibikoresho bipima umuriro bikozwe mu ibumba, fizibure (nk' imitemeri ya Segeri).
4. Mu byagiye bicugwa, imyanda yo mu mijyi isobanuye imyanda ikusanywa ikuwe mu mazu y’abantu, amahoteri, amaresitora, ibitaro, amasoko, ibiro, n’ibindi, Ibikubura imihanda n’imyanda y’ ahabera ibikorwa by'ubwubatsi n'inyubako zasenywe. Imyanda yo mu mijyi igizwe muri rusange ibintu by’ubwoko bunyuranye nk’ibikoresho bya parasitike, raba, ibiti, impapuro, imyenda, ibirahuri, ibyuma, ibiribwa, ameza, intebe n’ibitanda n'utubati byangiritse, n'ibindi bintu byangiritse cyangwa byajugunywe. Nyamara ijambo ‘imyanda yo mu mijyi’ ntirirebana n’ibi: (a) Ibikoresho by’abantu ku giti cyabo cyangwa ibintu bitandukanyijwe n’imyanda nk’ imyangda ibikoresho bya parasitike, raba, ibiti, impapuro, imyenda, ibirahuri cyangwa ibyuma na bya bateri byakoreshejwe biboneka mu byiciro birimo urutonde rw’amazina y’ibivugwaho; (b) Imyanda yo mu nganda; (c) Imiti y’ibisigazwa, nk’uko bigaragazwa mu Gisobanuro 4 (k) cy’Umutwe wa 30; cyangwa (d) Ibisigazwa byo kwa muganga, as defined in Note 6 (a) mu bikurikira.
5. Ku birebana n’Icyiciro cya 38.25, siraje z’umwanda bivuze siraje ziva mu bigo bishinzwe gutunganya imyanda itemba iva mu nganda zo mu mijyi kandi hakaba harimo imyanda ibanza gutunganywa, imyanda yakubuwe na siraje zihindagurika. Siraje zihindagurika iyo zikoreshejwe nk’ifumbire mvaruganda ntizishyirwa muri iki gice (Umutwe wa 31). 6. Ku birebana n’Icyiciro cya 38.25, ijambo ‘iyindi myanda’ rikoreshwa ku:
141
(a) imyanda yo kwa muganga, ni ukuvuga imyanda yandujwe n’ibikomoka mu bitaro, aho basuzumira abarwayi, cyangwa ibindi bikorwa bijyanye n’ikiganga, amabagiro y’abarwayi, ubuvuzi bw’amenyo cyangwa ubuvuzi bw’amatungo, biba akenshi byifitemo ibintu bishobora gutera indwara n’ibiva muri za farumasi kandi bisaba uburyo bwihariye bwo kubikoresha (nk’imyambaro yahindanye, za ga bambara mu ntoki zakoreshejwe n’inshinge zakoreshejwe); (b) Imyanda iva mu bisukika; (c) imyanda ikomoka ku bintu bya arukoro, ibisukika, amavuta ya feri n’amavuta abuza ibintu gukonja; na (d) Indi myanda ikomoka ku binyabutabire cyangwa ku bintu byose birebana n’inganda. Nyamara ijambo ‘indi myanda’ ntirirebana n’imyanda yifitemo amavuta ya peterori cyangwa amavuta ava mu butare bwa bitumine (Icyiciro cya 27.10).
2. Ku birebana n’ibivugwa mu kiciro ka 3825.41 na 3825.49, imyanda ikomoka mu bisukika ni imyanda yifitemo ibisukika bikomoka ku binyabuzima bidashobora gukoreshwa nk’uko byagaragajwe nk’ibintu by’ibanze, byaba bigamije cyangwa bitagamije kongera kugera ku bisukika.
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
3801.10.00 -Garafite y’inkorano kg 0% 3801.20.00 -Garafite za koroyidare cyangwa za semi-koroyidare kg 0% 3801.30.00 -Imitsima irimo karubone ikoreshwa ku bintu bya eregitorode n’indi
mitsima imeze nkabyo ikoreshwa gusiga munda y’ifuru kg 0%
nyamaswa harimo n’umukara nyamaswa wakoreshejwe. 3802.10.00 -Karubone ikora cyane kg 0% 3802.90.00 -Ibindi kg 0%
38.03 3803.00.00 Amavuta ya toro, yaba yaratunganyijwe cyangwa ataratunganyijwe.
kg 0%
38.04 3804.00.00 Rayi z’ibisigazwa zikomoka mu gukora impapuro ziva mu biti, byaba bishongeshejwe cyangwa bidashongeshejwe, bitashyizwemo isukari cyangwa ngo bitunganywe mu buryo bw'ibinyabutabire, harimo sirifonate za riginine ariko hatarimo amavuta ya toro avugwa mu cyiciro cya 38.03.
kg 0%
38.05 Gome, ibiti cyangwa turupentine za sirifate n’andi mavuta ya teripenike aboneka ari uko habayeho disitirasiyo cyangwa ubundi buryo bwo kuyatunganya hifashishijwe ibiti bya koniferi, dipentene zidatunganyijwe, turupentine za sirifate niizindi para-simene zidatunganyijwe, amavuta yo mu biti bya konifere, yifitemo arufa-teripnewore nk'ibintu by’ibanze biyagize.
142
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
3805.10.00 -Gome, ibiti cyangwa amavuta ya turupentine za sirifate kg 0% 3805.90.00 -Ibindi kg 0%
38.06 Rozine na za aside ya rezine n’ibibikomokaho byabyo; sipiriti za rezine n’amavuta ya rozine; gome za rani.
3806.10.00 -Rozine na za aside za rezine kg 0% 3806.20.00 -Imyunyu ya rozine iya aside ya rezine cyangwa iy’ibikomoka kuri
rozine cyangwa kuri aside za rezine, ibindi bitari imyunyu ya rizine kg 0%
3806.30.00 -Gome za esiteri kg 0% 3806.90.00 -Ibindi kg 0%
38.07 3807.00.00 Za godoro zikozwe mu biti, amavuta ya za godoro zikozwe mu biti, kerewozote zikozwe mu biti, nafuta zikozwe mu biti, pice zo mu bimera, pici zikoreshwa n'abenzi b’inzoga n’ibindi bikoresho bisa na byo bishiingiye kuri rozine, aside ya rezine cyangwa pici ikomoka ku bimera.
kg 0%
38.08 Imiti yica udukoko, imiti yica udusimba two mu bwoko bw’imbeba, imiti yica ibiyege byangiza, imiti yica ibyatsi, ibintu bibuza ibintu kumera, n’ibindi bintu bigena imikurire y’ibimera, imiti yica udukoko duto n’ibindi bintu bisa na byo, bishyirwa mu dupfunyika cyangwa mu mu dupaki kugira ngo bidandazwe, cyangwa nk’ibikoresho (urugero nk’udushumi twatunganyijwe za sirifire, intambi na za buji n’udushumi tw’ipapuro dufata isazi).
38.14 3814.00.00 Ibisukika bikomoka ku binyabuzima na fina, bidafite ahandi byasobanuwe cyangwa biri, ibikoresho bisiga amarangi cyangwa ibikuraho za verini.
38.23 Aside y’ibinure ifite karibogisili imwe yo mu nganda; amavuta yayunguruwe muri asidi; ibinyobwa bisindisha bifashe byo mu nganda. -Aside y’ibinure ifite karibogisili imwe yo mu nganda; amavuta yayunguruwe muri asidi:
3823.11.00 --Aside ya sitiyari kg 0% 3823.12.00 --Aside ya Ole kg 0% 3823.13.00 --Aside ifashe iva mu mavuta kg 0% 3823.19.00 --Ibindi kg 0% 3823.70.00 -Ibinyobwa bisindisha bifashe byo mu nganda kg 0%
3824.40.00 -Imiti yongerwa mu isima, morutsiye cyangwa beto kg 0% 3824.50.00 -Inkingi z’amazu na beto zitarwanya ubushyuhe kg 0% 3824.60.00 -Soribitoli yindi itari iyo mu gace ka 2905.44 kg 0%
-Imvange irimo ibikomoka kuri harojene bya metani, etani cyangwa propani:
Ibisobanuro bijyanye n’aka kiciro. 1. Mu gice icyo aricyo cyose cy’uyu mutwe, Porimeri (hakubiyemo na koporimeri) zahinduwe mu buryo bw’ubutabire zigomba gutondekwa hagendewe ku mategeko akurikira: (a) Ahari agace kitwa “ibindi”mu ntonde zimwe
-1 Igicuruzwa cyo mu gace ka polimeri gitangizwa na poli (nk'urugero, poliyetilini na poliyamidi-6,6) gisobanura ko ibigize inite ya monomeri cyangwa inite za monimeri by’icyitwa polimeri bifatiwe hamwe bigomba gutanga 95% cyangwa hejuru yayo by’uburemere bw’ibikubiye muri polimeri byose. -2 Koporimeri zavuzwe mu duce 3901.30, 3903.20, 3903.30 na 3904.30 zigomba gutondekwa muri utwo duce, icya ngombwa ni uko inite za komonomeri z’icyitwa Koporimeri zitanga 95% cyangwa kurenza by’uburemere bwose bw’ibigize polimeri. -3 Porimeri zahinduwe mu buryo bw’ubutabire zigomba gutondekwa mu kandi gace kitwa ‘ibindi’, icyangombwa ni uko porimeri zahinduwe mu buryo bw’ubutabire zitaboneka by’umwihariko mu kandi gace. -4 Porimeri zitujuje ibisabwa muri (1), (2) cyangwa (3) haruguru, zigomba gutondekwa mu gace ko mu ruhererekane rw’uduce dusigaye twerekeye polimeri z’iyo inite ya monomer irusha ibiro izindi inite zose za komonomeri. Kubera iyi mpamvu, inite za monomeri zigize porimeri zibarizwa mu gace kamwe zigomba gufatirwa hamwe. Ibigize inite za komonomeri ya porimeri mu ruhererekane rw’uduce twitaweho bigomba kugereranwa.
(b) Ahatari agace kiswe ‘Ibindi’ mu ruhererekane rumwe: (1) Porimeri zigomba gutondekwa mu gace karebana na Porimeri z’iyo inite ya monomeri irusha uburemere indi inite ya monomeri iyo ari yo yose. Kubera iyi mpamvu, inite za monomeri zigize porimeri zibarizwa mu gace kamwe zigomba gufatirwa hamwe. Ibigize inite za komonomeri ya porimeri mu ruhererekane rwitaweho bigomba kugereranwa. (2) Porimeri yahinduwe mu buryo bw’ubutabire igomba gutondekwa mu gace kagenewe polimeri idahinduye. Imvange za porimeri zigomba gutondekwa mu gace kamwe na porimeri bihuje inite za monomeri ku rugero rumwe.
3902.90.00 Ibindi kg 0% 39.03 Porimeri ya sitirene, mu miterere ibanza.
-Porisitirene: 3903.11.00 --Ikweduka kg 0% 3903.19.00 --Ibindi kg 0% 3903.20.00 -Koporimere za sitirene-akirironitirire kg 0% 3903.30.00 -Acrylonitrile-butadiyene Koporimeri za sitirene (ABS) kg 0% 3903.90.00 -Ibindi kg 0%
39.04 Porimere za kororide ya viniri cyangwa izindi orefini zikozwe mu ruziga, mu miterere ibanza.
3904.10.00 -Pori (kororide ya viniri), itavanze n'ikindi kintu icyo aricyo cyose kg 0% -Indi poli (vinire kororire):
3904.21.00 --Itahinduwe parasitiki kg 0%3904.22.00 --Yahinduwe parasitiki kg 0%3904.30.00 -Vinire kororire koporimeri za vinire asetate kg 0%3904.40.00 -Izindi koporimeri za kororire ya vinire kg 0%3904.50.00 -Porimeri za kororire ya viniridine kg 0%
-Firiworoporimeri : 3904.61.00 --Poritetarafiriworoetirini kg 0% 3904.69.00 --Ibindi kg 0% 3904.90.00 -Ibindi kg 0%
3905.12.00 --Iri mu buryo bw’amazi kg 10% 3905.19.00 --Ibindi kg 10%
-Vinire koporimeri za aside ya asiti 3905.21.00 --Koporimeri ya asetate etireneviniri kg 10% 3905.29.00 --Ibindi kg 10% 3905.30.00 -Poli(Vinyl alcohol), yaba irimo cyangwa itarimo amatsinda ya
aside itahinduwe amazi kg 10%
-Ibindi: 3905.91.00 --Porimeri za akiririne (acyclic polimeri) zikiri umwimerere kg 10% 3905.99.00 --Ibindi kg 10%
39.06 Polimeri za akirire (Acrylic polymers) mu buryo bw’ibanze. 3906.10.00 -poli(metili metakirilati) kg 10% 3906.90.00 -Ibindi kg 10%
3907.10.00 -Poriyasitari kg 0%3907.20.00 -Izindi poriyeteri kg 0%3907.30.00 -Ubujeni bwa epogiside kg 0%3907.40.00 -Porikarubonate kg 0%3907.50.00 -Ubujeni bwa arikide kg 0%3907.60.00 -Poli(etilene terefutalate) kg 0%3907.70.00 -Poli (aside ikomoka ku mata) kg 0%
-Izindi poriyesiteri: 3907.91.00 --Zitinitswe kg 10% 3907.99.00 --Ibindi kg 10%
3911.90.00 -Ibindi kg 0% 39.12 Selilozi n'ibibikomokaho by'ubutabire, bitigeze bigaragazwa
cyangwa byashyizwe, mu miterere y'ibanze. -Asetate za seriroze:
3912.11.00 --Itagizwe parasitiki kg 0%3912.12.00 --Yagizwe parasitiki kg 0%3912.20.00 -Seriroze Nitarate (harimo colodiyo) kg 0%
-Seriroze eteri : 3912.31.00 --Sarubogusimeiliselilozi n'imyunyu yayo kg 0% 3912.39.00 --Ibindi kg 0% 3912.90.00 -Ibindi kg 0%
39.13 Porimeri z'umwimerere (urugero: aside iva kuri alijine) na polimeri zahinduwe ukundi (proteyine zongerewe ingufu n'ibindi bintu by’ubutabire bikomoka kuri kawucu) bikaba nta handi byagaragajwe cyangwa byashyizwe, kandi bikaba bikiri umwimerere
3913.10.00 -Aside iva kuri alijine, imyunyu n’esiteri zayo kg 0% 3913.90.00 -Ibindi kg 0%
39.14 3914.00.00 Igishumi cy’icyuma gihererekanya atome zitanga ingufu' bifatiye kuri porimeri zivugwa mu bice Kuva kuri 39.01 kugeza kuri 39.13, by’umwimerere.
kg 0%
II. IBISIGAZWA, IBISHISHWA N’IBIPAMPARA, IBICURUZWA BYAKOZWE BITANOZE
39.15 Ibisigazwa, ibishishwa n’ibipampara bya parasitiki. 3915.10.00 -Bya polimeri ya etilene kg 0% 3915.20.00 -Bya porimere za sitirene kg 0% 3915.30.00 -Bya polimeri za kororire ya vinire kg 0% 3915.90.00 -By’izindi parasitike kg 0%
bitanogerejwe ukundi, byose bikaba bikoze muri parasitiki 3916.10.00 -Ya polimeri ya etilene kg 0% 3916.20.00 -Bya polimeri za kororire ya vinire kg 0% 3916.90.00 -By’izindi parasitike kg 0%
3917.10.00 -Imigozi ikomeye ikorwa mu mara y’inyamaswa (udukope twa sosiso) ya poroteyine zakomejwe cyangwa ibikoresho bikozwe muri seriroze
kg 0%
-Ibitembo bikomeye: 3917.21.00 --Bya polimeri ya etilene kg 25% 3917.22.00 --Bya polimeri za poropilene kg 25% 3917.23.00 --Bya polimeri za kororire ya vinire kg 25% 3917.29.00 --By’izindi parasitike kg 25%
3917.39.00 --Ibindi kg 25% 3917.40.00 --Ibice byabyo kg 25%
39.18 Amatapi akoze muri parasikiki, ari ayifatisha cyangwa atifatisha, yaba ari mu bizingo cyangwa zikozwe nk’udukaro, tapi zishyirwa ku nkuta cyangwa ku idari nkuko bisobanuwe mu nyandiko ya nimero 9 yo muri uyu mutwe.
3918.10.00 -Bya polimeri za kororire ya vinire kg 25% 3918.90.00 -By’izindi parasitike kg 25%
3923.10.00 -Ibikarito, ibisanduku bikoze mu byuma n’ibikoze mu mbaho n’ibindi biteye nka byo
kg 25%
-Amagunira n’imifuka (harimo n’imitemeri): 3923.21.00 --ya polimeri ya etilene kg 25% 3923.29.00 --By’izindi parasitike kg 25% 3923.30.00 -Bomboni, amacupa, amateremusi n’ibindi bicuruzwa bisa na byo kg 25% 3923.40.00 -Ibizingo, ibidongi by’indodo, n’ibindi bisa na byo bazingaho
indodo kg 10%
-Ibifuniko n'ibindi bintu bikoreshwa mu gufunga amacupa n'ibindi:
3923.50.10 --Ibyinjizwamo ibindi kg 10% 3923.50.90 --Ibindi kg 25%
-Ibindi: 3923.90.10 ---Ibikoresho bafungamo imiti birimo ubusa kg 0% 3923.90.20 ---Udutiyo twa parasitiki bafungamo umuti w’amenyo, amavuta
yo kwisiga n’ibindi bicuruzwa bisa na byo kg 10%
3923.90.90 ---Ibindi kg 25% 39. 24 Ibikoresho byo kumeza, ibikoresho byo mu cyikoni, nibindi
bikoresho bikenerwa mu rugo ndetse n'ibikoresho by'isuku
-Kawucu y’umwimerere mu yindi miterere: 4001.21.00 --Uduhwahwari twijimishijwe n'umwotsi kg 0% 4001.22.00 --Kawucu y'umwimerere isobanuye mu buryo bwa tekiniki (TSNR) kg 0% 4001.29.00 --Ibindi kg 0% 4001.30.00 -Barata, gutaperica, gwayure, shikeretena gamu z'umwimerere bisa kg 0%
40.02 Kawucu itari umwimerere na na fakitise ikomoka ku mavuta, mu miterere ibanza cyangwa mu buryo duteye nk'uduhwahwari cyangwa udushumi; ivangwa ry'igicuruzwa icyo ari cyo cyose kivugwa ku mutwe wa 40.01 hamwe n'igicuruzwa cyose cy'uyu mutwe, mu miterere ibanza cyangwa mu buryo duteye nk'uduhwahwari cyangwa udushumi. -Kawucu ya Sitirene-butadiyene (SBR); sitirini irimo carubogisilibutadiyene kawucu (XSBR):
4002.11.00 --Rategisi kg 0% 4002.19.00 --Ibindi kg 0% 4002.20.00 -Kawucu ya butadiyene (BR) kg 0%
-Kawucu ya isobutene-isoprene (butyl) (IIR); kawucu ya halo-isobutene-isoprene (CIIR cyangwa BIIR):
4002.31.00 --Kawucu ya isobutene-isoprene (butyl) (IIR) kg 0% 4002.39.00 --Ibindi kg 0%
-Kawucu ya Chloroprene (chlorobutadiene) (CR): 4002.41.00 --Rategisi kg 0% 4002.49.00 --Ibindi kg 0%
-Kawucu ya acrylonitrile-butadiene (NBR): 4002.51.00 --Rategisi kg 0%
4002.59.00 --Ibindi kg 0% 4002.60.00 -Kawucu ya isoprene (IR) kg 0% 4002.70.00 -Kawucu ya “Ethylene-propylene-Non-conjugated diyene” (EPDM) kg 0% 4002.80.00 -Imvange z’ibintu ibyo ari byo byose bivugwa mu gice 40.01
n’ikindi icyo aricyo cyose cyo muri iki gicekg 0%
-Ibindi: 4002.91.00 --Rategisi kg 0% 4002.99.00 --Ibindi kg 0%
40.03 4003.00.00 Kawucu yakozwe mu byashaje iri mu miterere y'ibanze cyangwa y'uduhwahwari, cyangwa udushumi.
birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bifite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze santimetero 60 ariko utarengeje santimetero180
kg 10%
4010.32.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bidafite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze cm 60 ariko utarengeje santimetero180
kg 10%
4010.33.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bifite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze cm 180 ariko utarengeje cm 240
kg 10%
4010.34.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bidafite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze cm 180 ariko utarengeje cm 240
kg 10%
4010.35.00 --Ibishumi by’icyuma bihererekanya bigenda umujyo umwe bitagira aho birangirira, bifite umuzenguruko w’inyuma urengeje cm 60 ariko utarengeje cm 150
kg 10%
4010.36.00 --Ibishumi by’icyuma bihererekanya bigenda umujyo umwe bitagira aho birangirira, bifite umuzenguruko w’inyuma urengeje cm 150 ariko utarengeje cm 198
kg 10%
4010.39.00 --Ibindi kg 10% 40.11 Amapine mashya akoze muri kawucu.
4011.10.00 -By’ubwoko bukoreshwa ku modoka nto (hakubiyemo imodoka zitwara ibikoresho inyuma n’izikoreshwa mu gusiganwa)
u 25%
4011.20.00 -By’ubwoko bukoreshwa ku mabisi cyangwa amakamyo u 10% 4011.30.00 -By’ubwoko bukoreshwa mu ndege u 0% 4011.40.00 -By’ubwoko bukoreshwa ku mapikipiki u 10% 4011.50.00 -By’ubwoko bukoreshwa ku magare u 10%
-Andi, afite amano ameze nka V cyangwa andi mano ateye atyo: 4011.61.00 --By’ubwoko bukoreshwa ku bimodoka bikoreshwa mu buhinzi
cyangwa mu mashyamba n’amamashiniu 0%
4011.62.00 --By’ubwoko bukoreshwa ku nyubako cyangwa ibinyabiziga n’amamashini bikoreshwa mu mirimo yo mu nganda bifite igurudumu itarengeje cm 61
4012.11.00 --By’ubwoko bukoreshwa ku modoka nto (hakubiyemo imodoka zitwara ibikoresho inyuma n’izikoreshwa mu masiganwa)
u 25%
4012.12.00 --By’ubwoko bukoreshwa ku mabisi cyangwa amakamyo u 25%4012.13.00 --By’ubwoko bukoreshwa mu ndege u 25%4012.19.00 --Ibindi u 25%4012.20.00 --Amapine yakoze u 25%
-Ibindi: 4012.90.10 ---Ibiraka byo komeka ku mapine u 10% 4012.90.90 ---Ibindi u 25%
4016.10.00 -Zikozwemo mu ngirangingo za kawucu kg 10%-Ibindi:
4016.91.00 --Gusasa hasi mu nzu na za tapi kg 25%4016.92.00 --Gome kg 10%4016.93.00 --Gasiketi, ironderi (washers) na za siri kg 10%4016.94.00 --Ubwato cyangwa ibirinda umutwe wabwo, byaba cyangwa
bidahagwamo umwukakg 10%
4016.95.00 --Ibindi bikoresho bihagwamo umwuka kg 10%4016.99.00 --Ibindi kg 10%
4203.21.00 --Byakorewe by’umwihariko gukoreshwa muri siporo kg 25% 4203.29.00 --Ibindi kg 25% 4203.30.00 -Imikandara na bandoriyere kg 25% 4203.40.00 --Indi myenda y’inyongera kg 25%
[42.04] 42.05 4205.00.00 Ibindi bicuruzwa by’uruhu cyangwa bikoze mu ruhu. kg 25% 42.06 4206.00.00 Ibicuruzwa by'amahuzi (bindi bidakozwe mu magweja), by’impu
z’abahonda zahabu, za vesi cyangwa z’imitsi. kg 25%
44.18 Ibikoresho by'ubwubatsi bikoze mu biti, hakubiyemo imbaho zirambuye zikoze mu biti, imbaho zifatanywa zigasaswa mu nzu, imbaho zikora idari.
4418.10.00 -Amadirishya, amadirishya y'amafaransa n'amakadiri yayo kg 25% 4418.20.00 -Inzugi, amakadiri n'imiryango byazo kg 25% 4418.40.00 -Ibitwikirizo ku nyubako zo muri beto kg 25% 4418.50.00 -Zona n’imungu kg 25% 4418.60.00 -Amapoto n’inkingi kg 25%
-Guteranyiriza hamwe imbaho zisaswa hasi: kg 25% 4418.71.00 --Kuri pavoma z’amabara atandukanye kg 25% 4418.72.00 -- Ibindi, ingerekerane kg 25% 4418.79.00 --Ibindi kg 25% 4418.90.00 -Ibindi kg 25%
44.19 4419.00.00 Ibikoresho byo ku meza n'ibyo mu gikoni bikoze mu giti. kg 25% 44.20 Imitako ikozwe mu giti; isanduku z'indi mitako ikozwe
mu giti, ibicuruzwa bikozwe mu giti ku bikoresho bitavugwa mu Mutwe wa 94.
4420.10.00 -Ishusho y'ibihangano n'indi mitako ikozwe mu giti kg 25% 4420.90.00 -Ibindi kg 25%
44.21 Ibindi bikoresho bikoze mu biti4421.10.00 -Porotomanto z'imyenda kg 25% 4421.90.00 -Ibindi kg 25%
173
Umutwe wa 45Riyeje n'ibikoresho biyikozwemo
Igisobanuro. 1.- Uyu Mutwe ntabwo ureba:
(a) Ibyerekeranye n’inkweto cyangwa ibice byabyo byo mu mutwe wa 64; (b) Ibitwikira umutwe cyangwa ibice by’ibitwikira umutwe byo mu Mutwe wa 65; cyangwa (c) Ibicuruzwa byo mu Mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya siporo);
46.01 Ibibohwa n’ibindi bikoresho by’ububoshyi bisa na byo, byaba bifungiye cyangwa bidafungiye hamwe; ibikoresho by’ububoshyi, ibibohesho n’ibindi bisa na byo, byafunzwe ku buryo bibangikanye cyangwa bibohanye, ku buryo burambuye, byaba binoze cyangwa bitanoze (nk'urugero, Imikeka, ibirago, udutimba).
4601.21.00 --Zo mu migano kg 25% 4601.22.00 --Za ratani kg 25% 4601.29.00 --Ibindi kg 25% 4601.92.00 --Zo mu migano kg 25% 4601.93.00 --Za ratani kg 25% 4601.94.00 --Zo mu bikoresho byakozwe mu bituruka ku bihingwa kg 25% 4601.99.00 --Ibindi kg 25%
46.02 Ububoshyi bw’inkangara n’ibindi bikoresho bikoreweho amashusho yo mu buboshyi cyangwa yakozwe mu bicuruzwa byo mu gice cya 46.01; ibicuruzwa byo mu dutimba.-Bikozwe mu bikomoka ku bimera:
4602.11.00 --Zo mu migano kg 25% 4602.12.00 --Za ratani kg 25% 4602.19.00 --Ibindi kg 25% 4602.90.00 --Ibindi kg 25%
4706.91.00 --Ikorwa n’ibyuma bikoreshwa n’abantu kg 0% 4706.92.00 --Ituruka ku bintu by’ubutabire kg 0% 4706.93.00 --Ituruka ku gice cy’ibintu by’ubutabire kg 0%
47.07 Impapuro zavuguruwe mu zashaje (imyanda n’ibice) cyangwa ibikarito;
12.- Uretse ibicuruzwa byo mu gice 48.14 cyangwa 48.21, urupapuro, urupapuro rukomeye, ibintu birinda ibicuruzwa bipakiye kwangirika n’ibicuruzwa bijyanye na byo, bishushanyijeho inyuguti cyangwa amashusho, bidatunguranye gukoreshwa ku buryo bw’ibanze mu bicuruzwa, bibarizwa mu Mutwe wa 49.
Ibisobanuro bijyanye n’aka kiciro.
1.- Ku mpamvu z’ibice 4804.11 na 4804.19, “urupapuro rukomeye rufunika” (kraftliner) bivuga urupuro cyangwa urupapuro rukomeye byatunganyijwe cyangwa byasigirijwe n’imashini aho munsi ya 80% by’uburemere bw’ubuhuha bwose burimo ari ubwo mu biti bikorwa mu mirimo ya silifati y’ubutabire cyangwa soda y’ubutabire, biri mu bizingo, bipima hejuru ya garama 115 kuri buri meterokare kandi bifite ingufu zo kwiyasa nk’uko bigaragazwa mu mbonerahamwe ikurikira, byinjizwa cyangwa byomekwa bingana by’uburemere ubwo aribwo bwose.
2.- Ku mpamvu z’ibice 4804.21 na 4804.29, impapuro zikora imifuka bivuga impapuro zatunganyijwe n’imashini zifite 80 % by’uburemere bw’ubuhuha bwose burimo bwakozwe mu mirimo y’ikorwa rya silifate y’ubutabire na silifate ya soda, ifite uburemere butari munsi y’amagarama 60 kuri buri meterokare ariko butarengeje amagarama 115 kuri buri meterokare kandi zifite ibiziranga bikurikira:
(a) Zifite ikigero cyo kwiyasa cya Muleni kiri mu nsi ya meterokare 3.7 kPa kuri buri garama no kwiregura kurenga 4.5% aho inyuraniyemo no hejuru ya 2% byo mu cyerekezo cy’imashini.
4802.54.00 --Bipima munsi ya garama 40 kuri buri meterokare kg 10% 4802.55.00 --Bipima g 40 /m² cyangwa kurengaho, ariko bitarengeje g
150 /m², mu bizingokg 25%
4802.56.00 --Bipima g 40 /m² cyangwa kurengaho, ariko bitarengeje g 150 /m², mu duhwahwari dufite uruhande rumwe rutarengeje mm 435 urundi ntirurenze mm 297 mu gihe bizinguye
4805.24.00 --Zipima amagarama 150 kuri buri meterokare cyangwa munsi yayo
kg 25%
4805.25.00 --Birengeje g150/m² kg 25% 4805.30.00 -Urupapuro rufunika rwa silifite kg 25% 4805.40.00 -Impapuro ziyungurura n'ibikarito kg 0% 4805.50.00 -Impapuro ziyungurura n'ibikarito
-Izindi:kg 10%
4805.91.00 --Zipima amagarama 150 kuri buri meterokare cyangwa munsi yayo
kg 25%
4805.92.00 --Itarengeje 150 g/m² cyangwa ngo irenze 225 g/m² kg 25% 4805.93.00 --Rupima amagarama 225 kuri buri meterokare cyangwa
kurenzakg 25%
48.06 Impapuro zikozwe mu bikomoka ku bihingwa, impapuro zidatoswa n’amavuta, impapuro zikoreshwa mu kudekarika n’izindi mpapuro zibonerana, ziri mu bizingo cyangwa zirambuye.
183
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
-Impapuro zikozwe mu bikomoka ku bihingwa 4806.10.10 ---Bishushanyijweho kg 10% 4806.10.90 ---Ibindi kg 10% 4806.20.00 -Impapuro zidatoswa n’amavuta kg 10% 4806.30.00 -Zikoreshwa mu kudekarika kg 10% 4806.40.00 -Impapuro zibonerana cyangwa zicamo urumuri kg 10%
4814.90.00 -Ibindi kg 25% [48.15] 48.16 Impapuro za karuboni, impapuro zifiteho karuboni
ubwazo, n'izindi mpapuro zishobora kwikoporora ahandi (zitari izivugwa mug barafu cya 48.09), za sitensile zo gutubura ibyanditse, palaki zikoreshwa mu icapiro byose bikozwe mu mpapuro byaba bifunze cyangwa bidafunze mu dupaki.
4816.20.00 -Zandikwaho bigahinguranya kg 25% 4816.90.00 -Ibindi kg 25%
48.17 Amabahasha, amakarita bandikiraho abantu, amakarita akoreshwa mu iposita no mu kwandikirana, akoze mu mpapuro cyangwa ibikarito; udufuka, udusakoshi dutwarwamo impapuro, ibintu byabugenewe byandikirwaho, bikozwe mu mpapuro cyangwa ibikarito, biba bikubiyemo impapuro zitandukanye zo kwandikaho.
4817.10.00 -Amabahasha kg 25% 4817.20.00 -Impapuro zandikwaho amabaruwa, impapuro zikoreshwa mu
iposita no mu kwohereza amabaruwa kg 25%
4817.30.00 -Ibikarito, udufuka, udusakoshi dutwarwamo impapuro, ibintu byabugenewe byandikirwaho, bikozwe mu mpapuro cyangwa ibikarito, biba bikubiyemo impapuro zitandukanye zo kwandikaho
kg 25%
48.18 Impapuro zo mu bwiherero n’izindi mpapuro zisa nazo, ibintu birinda ibicuruzwa bipakiye kwangirika cyangwa, impapuro ndede zisohora inyandiko mu mashini bikoze mu buhiha bwa seriroze byo mu bwoko bukoreshwa mu ngo cyangwa mu bijyanye n’isuku, mu bizingo, bifite ubugari butarengeje santimetero 36, cyangwa bikase mu ngano cyangwa ishusho runaka; imishwari, impapuro z’isukura, amasume, imyenda yo ku meza, umwenda w’isuku, imbindo z’abana, tampo, amashuka n’ibindi bisa na byo by’isuku yo mu rugo n’iy’ibitaro, Ibicuruzwa by'amakositimu, inyunganira myenda, bikoze mu mutsima w’urupapuro, ibintu birinda ibicuruzwa bipakiye kwangirika cyangwa impapuro ndende zisohora inyandiko mu mashini bikoze mu buhiha bwa seriroze.
4818.10.00 -Impapuro z'isuku kg 25% 4818.20.00 -Imishwari, udutambaro two guhanagura n'ibitambaro by’amazi kg 25% 4818.30.00 -Udutambaro bategura ku meza na seriviyete kg 25%
-Udutambaro two kwibinda cyangwa kotegisi, seriviyete na n’imyenda y’ibyahi by’abana bato n’ibicuruzwa bindi nkabyo:
186
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
4818.40.10 ---Ibitambaro by'isuku na za kotegisi kg 0% 4818.40.90 --- Izindi kg 25% 4818.50.00 -Imyenda n’ibice byayo kg 25% 4818.90.00 -Ibindi kg 25%
48.19 Ibikarito, ibisanduku binini, udusanduku, imifuka n’ibindi bintu bipakirwamo ibintu, bikoze mu mpapuro, ibikarito, udutambaro tw’isuku turimo seriroze n’udushundura dukozwe n’indodo za seriroze;box files, letter Amapurato , udukarito tubikwamo amadosiye, udushyirwamo impapuro ku meza n’ibindi bicuruzwa bisa na byo, bikoze mu mpapuro cyangwa impapuro zikomeye.
4819.20.10 ---Ipanu, udusanduku dufite inzugi dukozwe mu biti kg 10% 4819.20.90 ---Ibindi kg 25% 4819.30.00 -Imifuka n'ibikapu, bifite indiba y'ubugari bwa cm 40 cyangwa
49.05 Amakarita, imbata z’imigezi cyangwa ibishushanyo bisa na byo by'ubwoko bwose, hakubiyemo atalasi, amakarita amanikwa ku nkuta, imbata z’ubutaka n’imibumbe byacapwe.
4905.10.00 -Imibumbe y’isi-Ibindi:
kg 0%
4905.91.00 --Mu ishusho y’ibitabo kg 0% 4905.99.00 --Ibindi kg 0%
49.06 4906.00.00 Imbata n’ibishushanyo bikoreshwa mu bwubatsi, mu nganda, mu bucuruzi, no mu bijyanye n’ubutaka cyangwa ibindi bisa na byo, by’umwimerere byashushanyijwe n’intoki; inyandiko zandikishijwe intoki; amafoto ari ku mpapuro zifataho amashusho n’impapuro za karuboni zabyo.
kg 0%
49.07 Kashe ziterwa ku nyemezabuguzi zigaragaza ko ibicuruzwa byishyuwe, cyangwa ku mpapuro z’imari yinjira zitarakoreshwa cyangwa se izindi kashe zisa nazo zijyanye n’ibintu biriho cyangwa bishya mu gihugu bifite cyangwa bizagira agaciro kazwi, urupapuro ruriho ikirango cy’ikigo runaka, inoti zo muri banki, urutonde rw’ibintu biri mu bubiko, imigabane, impapuro nyemezabwishyu n’izindi nyandiko zisa nazo zigaragaza uburenganzira ku mutungo.
4907.00.10 ---Amafishi na/cyangwa udutabo twa sheke kg 10% 4907.00.90 ---Ibindi kg 0%
49.08 Impapuro zidekarika. 4908.10.00 -Impapuro zidekarika (decalcomanias), ziteye burahuri kg 10% 4908.90.00 -Ibindi kg 10%
49.09 4909.00.00 Impapuro zikurwa mu cyuma cyabugenewe zanditseho ubutumwa bwo gutashya bw’umuntu ku giti cye zicapwe cyangwa ziriho ibishushanyo, ubutumwa cyangwa amatangazo, bwaba buherekejwe cyangwa budaherekejwe n’ibisobanuro, bwaba bufunze mu ibahasha cyangwa mu mirimbo
kg 25%
49.10 4910.00.00 Ubwoko bwose bw'indangaminsi, zasohowe mu icapiro hamwe na za ajenda zirimo indangaminsi
4911.99.10 ---Imbonerahamwe n’ibishushanyo by’amabwiriza kg 0% 4911.99.20 ---Impapuro zitangirwaho ibibazo by’ikizamini kg 0% 4911.99.90 ---Ibindi kg 25%
Icyiciro cya XIIBITAMBARO N’IBICURUZWA BIKOZWE MU BITAMBARO
191
Ibisobanuro byerekeye iki Gice 1.- Iki Gice ntikireba:
(a) Ubwoya bw’inyamaswa bukorwamo uburoso cyangwa umusatsi (icyiciro 05.02); ubwoya bw’indogobe cyangwa ibisigazwa by’ubwoya bw’indogobe (icyiciro 05.11); (b) Umusatsi cyangwa ibicuruzwa by’imisatsi (icyiciro 05.01, 67.03 cyangwa 67.04), uretse imyenda yagenewe kwambarwa ahakorerwa amavuta cyangwa ibindi bisa nayo (icyiciro cya 59.11); (c) ibyuma bitonora kotoni cyangwa ibindi bikoresho bitunganya ibihingwa byo mu Mutwe wa 14; (d) Asibesitosi zivugwa mu gice cya 25.24 cyangwa ibindi bicuruzwa bivugwa mu gice cya 68.12 cyangwa 68.13; (e) Ibicuruzwa byo mu gice 30.05 cyangwa 30.06; Utudodo dukoreshwa mu gukora isuku hagati y'amenyo), dupakiriwe kudandazwa two mu gice 33.06 (f) Ibicuruzwa bikoze mu ndodo byo mu bice. Kuva kuri 37.01 kugeza kuri 37.04. (g) ibizingo by’urudodo rumwe bifite umubyimba urengeje milimetero 1 n’ibindi bisa na byo (nk'urugero, imiheha y’imikorano) bifite umubyimba urenze milimetero 5, bikoze muri parasitiki (Umutwe wa 39), cyangwa ibikoresho biboshye cyangwa byakozwe n’urudodo rumwe rukomeza (Umutwe wa 46); (h) ibikoresho biboshye mu ipamba cyangwa ubwoya bw’inyamaswa cyangwa ibitaboshye, biteye umuti, bifunitse, bitwikiriwe cyangwa bipfunyitse muri parasitiki, cyangwa ibicuruzwa bijyanye na byo byo mu Mutwe wa 39; (ij) ibikoresho biboshye muri pamba cyangwa ubwoya bw’inyamaswa cyangwa ibitaboshye biteye umuti, bifunitse, bitwikiriwe cyangwa bipfunyitse muri kawucu cyangwa ibicuruzwa bijyanye na byo byo mu Mutwe wa 40; (k) Impu z’inyamaswa zidakannye cyangwa zitunganyijwe zigifite ubwoya cyangwa ipamba (Umutwe wa 41 cyangwa 43) cyangwa ibicuruzwa bikozwe mu bwoya bw’uruhu rw’inyamaswa, ubwoya bw’ubukorano cyangwa ibicuruzwa bijyanye na byo byo mu gice 43.03 cyangwa 43.04; (l) Ibicuruzwa bikozwe mu budodo byo mu gice 42.01 cyangwa 42.02; (m) ibikoresho cyangwa ibicuruzwa bivugwa mu mutwe wa 48 (nk'urugero, ibintu birinda ibicuruzwa bipakiye kwangirika); (n) inkweto cyangwa ibice by’inkweto, butini cyangwa kora cyangwa ibicuruzwa bisa na byo byo mu mutwe wa 64; (o) udutimba two mu musatsi cyangwa ibindi byambarwa mu mutwe, cyangwa ibice byabyo byo mu mutwe wa 65; Ibicuruzwa by'Umutwe wa 67; (q) ibicuruzwa biboshye byanogerejwe (icyiciro cya 68.05) n’ubuhiha bwa karuboni cyangwa ibicuruzwa byo mu buhiha bwa karuboni byo mu gice cya 68.15; (r) Ubuhiha bukora ibirahuri cyangwa ibicuruzwa bikoze mu buhiha bw'ibirahuri, bindi bitari imifumo ifite ubudodo bw’ibirahuri bugaragara mu ndiba y’igicuruzwa (umutwe 70); (s) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri); (t) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); (u) Ibicuruzwa bivugwa mu mutwe wa 96 (nk'urugero, Uburoso, ibikoresho byo kudoda, ibi fungo by’imyenda, impapuro zandikwaho n’imashini y’intoki); cyangwa (v) Ibicuruzwa byo mu mutwe wa 97;
2.- (A) Ibicuruzwa bishobora gutondekwa mu mitwe kuva kuri 50 kugeza kuri 55 cyangwa mu gice 58.09 cyangwa 59.02 no mu mvange y’ibicuruzwa bibiri cyangwa byinshi bikozwe mu budodo nk’aho bikozwe n’icyiciro kinini cy’ubudodo ugereranyije n’ibindi bikoresho bibigize. Mu gihe nta gikoresho kiboshye cyiganza mu buremere, ibicuruzwa bigomba gutondekwa nk’aho bigizwe byose n’igikoresho kimwe cy’ubudodo kivugwa mu gice kiza ku mubare wa nyuma ku rutonde mu bicuruzwa bihabwa agaciro kamwe.
(B) Ku mpamvu z’itegeko ryavuzwe haruguru: (a) Ikizingo cy’ubwoya bw’indogobe (icyiciro cya 51.10) n’ikizingo cyahunzweho ubutare bw'icyuma (icyiciro 56.05) bigomba gufatwa nk’igikoresho uburemere bwacyo bufatwa nk’impuzandengo y’uburemere bw’ibikigize; ku bijyanye n’itondeka ry’ibikoresho biboshye, ubutare bw’icyumabugomba gufatwa nk’igikoresho cyo mu buboshyi; (b) Ihitamo ry’icyiciro gikwiriye riterwa no kugaragaza mbere na mbere umutwe hanyuma icyiciro kijyanye n’uwo mutwe, hirengagijwe igikoresho icyo ari cyo cyose kitatondetswe muri uwo mutwe; (c) mu gihe imitwe ya 54 na 55 yombi ivugwaho mu wundi mutwe, umutwe wa 54 n’uwa 55 bigomba gufatwa nk’umutwe umwe; (d) Aho umutwe cyangwa icyiciro bivuga ku bicuruzwa bikozwe mu bikoresho bitandukanye, ibyo bikoresho bigomba gufatwa nk’igicuruzwa kimwe.
Ibiteganywa n'ibika (A) na (B) byavuzwe hejuru bikurikizwa nanone ku ndodo zivugwa mu nyandiko ya 3, 4, 5 cyangwa ya 6 zikurikira.
192
3.- (A) Ku mpamvu y'aka gace, kandi ku mpamvu z'amarengayobora mu gika cya (B) indodo zikurikira (inyabumwe, izifatanyije cyangwa ziboheye hamwe) z’ibisobanuro bikurikira zingomba gufatwa nk’ “inago, injishi, imirunga n'amakabure”: (a) Iz’ubudodo bw’amagweja cyangwa ibisigazwa byabwo, bupima hejuru ya desitegisi 20,000; (b) Iz’ubuhiha bwakozwe n’abantu (harimo n’ubudodo buboshye inyabubiri cyangwa hejuru yayo bwo mu mutwe wa 54), bupima hejuru ya desitegisi 10,000; (c) Izikoze muri marijuwana cyangwa lini:
(d) Iza koko zigizwe n’ibice bitatu cyangwa byinshi; (e) Iubundi buhiha bukomoka ku bihingwa, zipima hejuru ya desitegisi 20,000; cyangwa (f) Izakomejwe n’ubutare bw’icyuma.
(B) Amarengayobora: (a) urudodo rw'ubwoya bw’intama cyangwa ubwoya bw’izindi nyamaswa n’ubudodo bwo mu mpapuro, butari ubudodo bwakomejwe n’ubutare bw’icyuma; (b) ikizingo cy’ubudodo cyakozwe n’abantu cyo mu mutwe wa 55 n’ikizingo kizinze mu nkubiranye nyinshi gifite inkubiranye zitarenze 5 kuri buri metero cyo mu mutwe wa 54; (c) Ubudodo bw’amagweja buvugwa mu gice cya 50.06, n’indodo zivugwa mu mutwe wa 54; (d) ikizingo cy’ubudodo gihunzweho ubutare bw'icyuma kivugwa mu gice cya 56.05; ikizingo cy’ubudodo bwakomejwe n’ubutare bw’icyuma bubarizwa mu gika (A) (f) cyavuzwe haruguru; na (e) Ubudodo bwa kotoni, indodo zizinze ku bidongi, indodo zizinze ku nziga zo mu gice cya 56.06.
4.- (A) Ku mpamvu z’umutwe wa 50, 51, 52, 54 na 55, ijambo byagaragajwe ko bigiye kudandazwa risanishijwe n’ubudodo rivuga, icyashyizwe mu marengayobora mu gika (B) gikurikira, urudodo (rumwe, nyinshi (zikubiranye) cyangwa z’indambure) zagaragajwe: (a) ku mamashini atunganya indodo, ibidongi, amatiyo cyangwa ibindi bizingwaho indodo bisa na byo bifite uburemere (hakubiyemo n’ikizinzweho urudodo) bitarengeje :
(i) amagarama 85 mu gihe ari ubudodo bw’amagweja cyangwa ibisigazwa byabwo cyangwa ubudodo bwakozwe n’umuntu; cyangwa (ii) g 125 ahandi;
(b) buzinze ku nziga, burambuye cyangwa biri mu nziga z’uburemere butarengeje : (i) amagarama 85 mu gihe ari ubudodo bwakozwe n’umuntu buri munsi ya desitegisi 3,000, Ubudodo bw’amagweja cyangwa ibisigazwa byabwo; (ii) amagarama 125 ku bijyanye n’indodo ziri munsi ya desitegisi 2,000; cyangwa (iii) amagarama 500 ku zindi ndodo;
(i) Ibidongi biboshye ku buryo busobekeranye cyangwa
193
(ii) Byazinzwe ku bibufata mu bundi buryo bugaragaza umumaro wabyo mu nganda zikora imyenda (nk'urugero, ku bidongi, ku dutiyo dufasha kuzinga, ku nshinge, ku bidongi by’umutemeri cyangwa buzinze mu ishusho ya kokuni kugira ngo babufumishe).
5. - Ku mpamvu y’ibyiciro bya 52.04, 54.01 na 55.08 ijambo “ubudodo bwo kudoda” rivuga ubudodo bwinshi (bw’inkubiranye) cyangwa bw’indambure:
(a) Bwashyizwe ku bidongi (nk'urugero, ibidongi, udutiyo) bufite uburemere (harimo n’ibidongi) bitarengeje amagarama 1,000; (b) Bwateguriwe gukoreshwa mu kudoda; na (c) Buzinze nk’inyuguti ya “Z”.
(a) Ibikaswe mu bundi buryo butari kare cyangwa urukiramende; (b) Cyakozwe ku buryo burangiye, kigomba guhita gikoreshwa (cyangwa gikeneye gutandukanywa bakata indodo zigifatanyije) batabanje kukidoda cyangwa kugikoraho indi mirimo (nk'urugero, ibihanagura ivumbi, amasume, imyenda itegurwa ku meza, furari, uburingiti); (c) Kizinze cyangwa giheze ku mpera gifite amapfundo kuri buri mpera, havuyemo ibikoresho bifite impera zahambuwe bapfundika cyangwa bakoresha ubundi buryo bworoheje; (d) Cyakaswe mu bipimo kandi cyanyuze mu mirimo yo gutaka ibikorwa mu ndodo; (e) Cyafatanyijwe badoda, bafatanya cyangwa mu bundi buryo (kindi kitari igicuruzwa kigizwe n’ibipande bibiri cyangwa byinshi bikozwe mu mpera zahujwe z’ibikoresho n’ibipande by’ibicuruzwa bigizwe n’imyenda ibiri cyangwa myinshi yafatanyijwe irambuye, yaba iseguye cyangwa idaseguye); (f) Ziboshye cyangwa zikoroshese mu ishusho runaka, zaba zigaragazwa nk’ibicuruzwa binyuranye cyangwa mu mubare w’ibicuruzwa biri mu gipande runaka.
8.- Ku mpamvu z’Umutwe wa 50 kugeza kuwa 60: (a) Imitwe kuva ku wa 50 kugeza ku wa 55 na 60, keretse bihindutse bikurikije aho igicuruzwa kibarizwa, imitwe kuva ku wa 56 kugeza ku wa 59 ntireba ibicuruzwa bikorwa biri mu gisobanuro cya 7 haruguru; na (b) Umutwe kuva kuwa 50 kugeza ku wa 55 na 60 ntibireba ibicuruzwa byo mu mutwe kuva ku wa 56 kugeza ku wa 59.
9.- Ibikoresho biboshye byo mu mitwe kuva kuwa 50 kugeza ku wa 55 bikubiyemo ibikoresho bigizwe n’ibice bibangikanye by’indodo zigiye zigerekeranye zikoze imfuruka zigororotse cyangwa zifunganye. Ibyo bice bifatanyijwe na kole aho bihurira cyangwa byafatanyishijwe ubushyuhe. 10.- Ibicuruzwa bikururuka bigizwe n’ibikoresho byo kiboha byavanzwe n’indodo za kawucu bitondekwa muri iki cyiciro. 11.- Bitewe n’ibiteganywa n’iki cyiciro, ijambo “gitohejwe” ririmo “kijanditswe” 12.- Ku mpamvu z’iki cyiciro, ijambo “poliyamide” ririmo “aramide”. 13.- Bitewe n’ibiteganywa n’iki cyiciro, aho bikoreshwa mu Itonde hose, ijambo “urudodo rukweduka” bivuga urudodo rufite ubwoya harimo ubudodo bumwe, rukaba rutandukanye n’urudodo rusobekeranye, rukaba rwo rudacika iyo barureguye inshuro eshatu ku burebure bwarwo karemano, ukongera kururegura ubwa kabiri ku burebure bwarwo karemano mu gihe cy’iminota itanu inshuro zitari hejuru y’imwe n’icyiciro by’uburebure bwarwo karemano. 14- Uretse bigenwe ukundi, imyenda iboshye ivugwa mu bice bitandukanye igomba gutondekwa mu bice byayo n’ubwo yaba yashyizwe hamwe kugira ngo idandazwe. Bitewe n’ibiteganywa n’iyi Nyandiko, ijambo “imyenda iboshye” risobanura imyenda yo mu mitwe 61.01 kugeza kuri 61.14 n’imitwe 62.01 kugeza 62.11.
Ubu budodo bushobora kuba bwarakozwe nta bara bufite cyangwa bugashyirwamo ibara ricuyuka (rishiramo nyuma yo gufurishwa isabune), no mu gihe ubuhiha bwakozwe n’umuntu ari bwinshi hakoreshejwe imiti igabanya amabara (nk'urugero, diyokiside ya titaniyumu [titanium dioxide]).
Izi nsobanuro zo haruguru kandi zinakoreshwa kimwe ku myenda y’ubudodo bumwe no imyomekano n’ibivugwa mu mutwe wa 54. (d) Igitambaro kitererukijwe Ibitambaro bikozwe mu budodo bw'umwimerere butatewe irangi bingana na metero imwe n'icyiciro kuzamura, ariko : Ibi bitambaro bishobora kuba byarakozwe nta bara bishyizweho cyangwa ibara ricuyuka. (e) Igitambaro cyererukijwe Igitambaro:
(Uko biri kose, urudodo rwakoreshejwe mu mikubo no mu mpera z’umwenda ntirubarwa.) (h) Igitambaro gishushanyijeho Igitambaro cyashushanyijweho, cyaba gikozwe cyangwa kidakozwe mu budodo bw’amabara atandukanye. (Ibikurikira bifatwa nk’ibitambaro bishushanyijeho: ibitambaro biriho ishusho ikozwe, nk’urugero, igitambaro kiriho uburuso cyangwa agakoresho gateraho irangi hakoreshejwe urupapuro bomekaho rugatanga ishusho bashaka, hakoreshejwe uburyo bwo guhindura ibara.) Uburyo bita ‘merisirizasiyo’ (mercerisation) bwo kongerera ingufu ubudodo bw’ipamba no kubwerurutsa cyane ntacyo buhindura ku ku rutonde rw’ubudo cyangwa ibitammbaro bigaragara mu byiciro bimaze kuvugwa haruguru. Ibisobanuro byatanzwe uhereye kuri (d) kugeza (h) haruguru bikoreshwa, mu buryo ubwo ari bwo bwose, ku bitambaro byaboshywe cyangwa bikoroshese. (ij) Iboha ryoroheje Igitambaro kiboshye ku buryo buri mujyo w’ubudodo ushobora kujya mu mwanya w’undi hejuru cyangwa mu nsi y’ubudodo bukurikiranye mu ruhererekane, na buri rudodo mu mujyo rushobora kujya mu mwanya w’urururi hejuru cyangwa mu nsi.
195
2.- (A) Ibicuruzwa bivugwa kuva mu mutwe wa 56 kugeza ku wa 63 birimo ibikoreshwa mu myenda bigera kuri biriri cyangwa birenze bifatwa nk’ibigize igikoresho kimwe cy’uwo mwenda hakurikijwe Inyandiko ya 2 y’iki cyiciro cyerekeranye uko bashyira mu byiciro ibicuruzwa bivugwa mu mutwe wa 50 kugeza kuwa 55 cyangwa y’icyiciro cya 58.09 cyigizwe n’ibikoresho bimwe by’uyu mwenda. (B) Kugira ngo iri tegeko rishyirwe mu bikorwa:
(a) aho bibaye ngombwa, hazitabwaho gusa icyiciro kigaragaza ubwoko hagendewe ku biteganywa n’Itegeko 3; (b) ku byerekeranye n’ibicuruzwa by’imyenda bigizwe n’igitambaro giseye n’ikirundo cy’ibitambaro birunze ahantu hamwe ntabwo igitambaro giseye kizitabwaho; (c) ku byerekeranye n’imifumo yo mu gice cya 58.10 n’ibicuruzwa by’ubwo bwoko, hazitabwaho gusa igitambaro cyasewe. Ariko, imifumo idafite uduce tugaragara, n’ ibicuruzwa byerekeranye na yo, bishyirwa mu byiciro hakurikijwe ubudodo bukoreshwa gusa mu gufuma.
196
Umutwe wa 50
Ubudodo bukorwa n’amagweja
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
50.01 5001.00.00 Utubumbe tw'indodo zibyarwa n'amagweja zishobora kuzingwa ku kitongi.
kg 0%
50.02 5002.00.00 Ubudodo bwa suwa butaratunganywa kg 0% 50.03 5003.00.00 Ibisigazwa bya suwa (harimo utubumbe tutabereye
kuzingwa ku bidongi, ibisigazwa by'ubudodo bwavuguruwe (garnetted) mu bisigazwa.
5205.12.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitagiye mu nsi ya desitegisi 232.56 (birenze umubare metiriki 14 ariko bitarengeje umubare metiriki 43)
kg 10%
5205.13.00 --Rupima mu nsi ya desitegisi 232.56 ariko bitagiye mu nsi ya desitegisi 192.31 (biri hejuru y’umubare metiriki 43 ariko bitarengeje umubare metiriki 52)
kg 10%
5205.14.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 kuri (birengeje metitiki 52 ariko bitarengeje meteriki 80).
kg 10%
5205.15.00 --Rupima mu nsi ya desitegisi 125 (biri hejuru metiriki 80) kg 10% Urudodo rumwe rw’ ubuhiha burambuye:
1255205.26.00 --Rupima mu nsi ya desitegisi 125 bitari mu nsi ya desitegisi 106.38 (biri
hejuru ya metiriki 80 ariko bitarengeje umubare metiriki 94) kg 10%
5205.27.00 --Rupima mu nsi ya desitegisi 106.38 ariko bitari mu nsi ya desitegisi 83.33 (biri hejuru ya metiriki 94 ariko bitarengeje umubare metiriki 120)
kg 10%
5205.28.00 --Rupima desitegisi 83.33 (biri hejuru ya metiriki 120) kg 10% -Urudodo rurimo nyinshi cyangwa amashami rukozwe mu buhiha butarambuye :
5205.31.00 --Rupimwa ku rudodo rumwe desitegisi 714.29 cyangwa hejuru yazo ( bitarengeje umubare metiriki 14 ku rudodo rumwe)
kg 10%
5205.32.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko rutari mu nsi ya desitegisi 232.56 (birengeje metiriki 14 ariko bitarengeje umubare metiriki 43 ku rudodo rumwe)
kg 10%
5205.33.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje umubare metiriki 52 ku rudodo rumwe)
kg 10%
5205.34.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya 10% kg bya desitegisi 125 (birengeje metitiki 52 ariko bitarengeje meteriki 80); rupimwa ku rudodo rumwe mu nsi ya desitegisi 125 (birengeje umubare metiriki 80).
kg 10%
5205.35.00 --Rupimwa ku rudodo rumwe hasi ya desitegisi 125 (birengeje umubare metiriki 80 ku rudodo rumwe)
kg 10%
-Urudodo rurimo nyinshi cyangwa amashami rukozwe mu buhiha burambuye:
5205.42.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko bitari mu nsi
kg 10%
5205.43.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje umubare metiriki 52 ku rudodo rumwe)
kg 10%
5205.44.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 (birengeje umubare metiriki 52 ariko bitarengeje umubare metiriki 80 ku rudodo rumwe)
kg 10%
5205.46.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 125 ariko bitari mu nsi ya desitegisi 106.38 (birengeje 80 ariko bitarengeje metitiki 94 ku rudodo rumwe).
kg 10%
5205.47.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 106.38 ariko bitari mu nsi ya desitegisi 83.33 (birengeje 94 ariko bitarengeje metitiki 120 ku rudodo rumwe).
kg 10%
5205.48.00 --Rupimwa ku rudodo rumwe hasi ya desitegisi 83.33 (birengeje metiriki 120 ku rudodo rumwe)
kg 10%
52.06 Ubudodo bukomoka ku ipamba (burari ubudodo budodeshwa ku cyarahani) butageze kuri 85% kuri buri gipimo cy'ipamba, budafunze ku buryo bwagurishwa mu buryo bwo kudandaza - Urudodo rumwe rw’ ubuhiha butararambuye:
5206.11.00 --Rupima ya desitegisi 714.29 cyangwa irenga ( bitarengeje metiriki 14) kg 10% 5206.12.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitagiye mu nsi ya desitegisi
232.56 (birenze metiriki 14 ariko bitarengeje metiriki 43) kg 10%
5206.13.00 --Rupima mu nsi ya desitegisi 232.56 ariko bitari mu nsi ya desitegisi kg 10%
192.31Rupima mu nsi ya desitegisi 192.31 ariko bitagiye mu nsi ya desitegisi 125 (birenze metiriki 52 ariko bitarengeje metiriki 80)
kg 10%
5206.15.00 --Rupima mu nsi ya desitegisi 125 (biri hejuru metiriki 80) kg 10% -Urudodo rumwe rw’ ubuhiha burambuye:
5206.21.00 --Rupima ya desitegisi 714.29 cyangwa irenga ( bitarengeje metiriki 14) kg 10% 5206.22.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitari mu nsi ya desitegisi
232.56kg 10%
5206.23.00 --Rupima mu nsi ya desitegisi 232.56 ariko bitari mu nsi ya desitegisi 192.31
kg 10%
5206.24.00 --Rupima mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125
kg 10%
5206.25.00 --Rupima mu nsi ya desitegisi 125 (biri hejuru metiriki 80) kg 10% -Urudodo rurimo nyinshi cyangwa amashami rukozwe mu buhiha butarambuye :
5206.32.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko rutari mu nsi ya desitegisi 232.56 (birengeje metiriki 14 ariko bitarengeje metiriki 43 ku rudodo rumwe)
kg 10%
5206.33.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje metiriki 52 ku rudodo rumwe)
kg 10%
5206.34.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 (birengeje metiriki 52 ariko bitarengeje metiriki 80 ku rudodo rumwe)
kg 10%
5206.35.00 --Rupimwa ku rudodo rumwe hasi ya desitegisi 125 (birengeje metiriki 80 ku rudodo rumwe)
5206.41.00 --Rupimwa ku rudodo rumwe desitegisi 714.29 cyangwa hejuru yazo ( bitarengeje metiriki 14 ku rudodo rumwe).
kg 10%
5206.42.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko rutari mu nsi ya desitegisi 232.56 (birengeje metiriki 14 ariko bitarengeje metiriki 43 ku rudodo rumwe)
kg 10%
5206.43.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje metiriki 52 ku rudodo rumwe)
kg 10%
5206.45.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 (birengeje metiriki 52 ariko bitarengeje metiriki 80 ku rudodo rumwe)
5208.21.00 --Umwenda w'ibara rimwe upima 100 g/m2 kg 25% 5208.22.00 --Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 kg 25% 5208.23.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5208.29.00 --Indi myenda kg 25% -Byahinduwe ibara:
5208.31.00 --Umwenda w'ibara rimwe upima 100 g/m2 kg 25% 5208.32.00 --Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 kg 25% 5208.33.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5208.39.00 --Indi myenda kg 25% -Y’indodo z’amabara atandukanye:
5208.41.00 --Umwenda w'ibara rimwe upima 100 g/m2 kg 25% 5208.42.00 --Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 kg 25% 5208.43.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5208.49.00 --Indi myenda kg 25% -Byashyizwemo amarangi n’amashusho atandukanye: --Biboshye ku buryo bworoheje, bitarengeje uburemere bwa g 100/m2:
5208.51.10 ---Amakanga, ibikoyi n'ibitenge kg SI 5208.51.90 ---Ibindi kg 25%
-Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 5208.52.10 ---Amakanga, ibikoyi n'ibitenge kg SI 5208.52.90 ---Ibindi kg 25% 5208.59.00 --Indi myenda kg 25%
52.09 Ibitambaro by'ipamba, bifite 85% cyangwa birenga ku biro by'ipamba, bipima ibiro birenze g 200 /m2.
5209.11.00 --Biboshye ku buryo bworoheje kg 25% 5209.12.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5209.19.00 --Indi myenda kg 25% 5209.21.00 --Biboshye ku buryo bworoheje kg 25% 5209.22.00 -- ipamba iboshywe n'insobekerane y'indodo 3 cyangwa 4 kg 25% 5209.29.00 --Indi myenda kg 25% 5209.31.00 --Biboshye ku buryo bworoheje kg 25% 5209.32.00 -- Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5209.39.00 --Indi myenda kg 25% -Y’indodo z’amabara atandukanye:
5209.41.00 --Biboshye ku buryo bworoheje kg 25% 5209.42.00 --Ibitambaro bya denimu bikorwamo amakoboyi kg 25% 5209.43.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
5210.11.00 --Biboshye ku buryo bworoheje kg 25% 5210.19.00 --Indi myenda kg 25% 5210.21.00 --Biboshye ku buryo bworoheje kg 25% 5210.29.00 --Indi myenda kg 25% 5210.31.00 --Biboshye ku buryo bworoheje kg 25% 5210.32.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5210.39.00 --Indi myenda kg 25% 5210.41.00 --Biboshye ku buryo bworoheje kg 25% 5210.49.00 --Indi myenda kg 25%
-Byabaye impirime: --Biboshye ku buryo bworoshye:
5210.51.10 ---Amakanga, ibikoyi n'ibitenge kg 50% 5210.51.90 ---Ibindi kg 25% 5210.59.00 --Indi myenda kg 25%
52.11 Ibitambaro bikoze mu ipamba, bipima mu nsi ya 85% by’uburemere bw’ipamba, rivanze ku bwinshi cyangwa ryonyine n’ubuhiha bukozwe n’abantu bifite uburemere burenze 200 g/m2. -
5211.11.00 --Biboshye ku buryo bworoheje kg 25% 5211.12.00 -- Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5211.19.00 Indi myenda kg 25% 5211.20.00 Byerurukijwe
-kg 25%
5211.31.00 Biboshye ku buryo bworoheje kg 25% 5211.32.00 Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5211.39.00 Indi myenda-
kg 25%
5211.41.00 --Biboshye ku buryo bworoheje kg 25% 5211.42.00 --Ibitambaro bya denimu bikorwamo amakoboyi kg 25% 5211.43.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5211.49.00 --Indi myenda-
kg 25%
5211.51.10 --Amakanga, ibikoyi n'ibitenge kg SI 5211.51.90 -Ibindi kg 25% 5211.52.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane
y'indodo 3 cyangwa 4kg 25%
5211.59.00 --Indi myenda kg 25% 52.12 Ibindi iboshye imyenda by'ipamba.
53.06 Urudodo rworohereye 5306.10.00 -Rumwe kg 10% 5306.20.00 -Rurimo nyinshi (zizinze) cyangwa zirimo imigozi kg 10%
53.07 Ibitambaro bikoze mu budodo bukomoka ku kimera rukomeye n’ubundi buhiha buvamo imyambaro bivugwa mu cyiciro cya 53.03.
5307.10.00 -Rumwe kg 10% 5307.20.00 -Rurimo nyinshi (zizinze) cyangwa zirimo imigozi kg 10%
53.08 Ubundi budodo bukomoka ku bimera; ubudodo bubyara impapuro
5308.10.00 -Urudodo bukozwe mu buhiha bukomoka ku kimera cya coconut. kg 10% 5308.20.00 -Urudodo rukomoka ku kimera kanabis kg 10% 5308.90.00 -Ibindi kg 10%
54.07 Ibitambaro biboshye mu budodo sententike, birimo ibitambaro biboshye bikorwa mu bintu bivugwa mu cyiciro cya 54.04.
5407.10.00 -Poriyamide cyangwa poriyesiteri Ibitambaro biboshye bikorwa mu kg 10%
209
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
budodo bukomeye cyane bwa niro cyangwa ubundi 5407.20.00 -Ibitambaro biboshye bikorwa mu budodo burebure cyangwa ubundi bisa kg 25% 5407.30.00 -Ibitambaro bivugwa mu Gisobanuro 9 cyerekeye Igice cya XI kg 25%
-Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa niro cyangwa izindi poriyamide:
5407.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.42.00 --Byahinduwe ibara kg 25% 5407.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.44.00 --Bishushanyijeho kg 25%
-Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa poriyesiteri busobekeranye:
5407.51.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.52.00 --Byahinduwe ibara kg 25% 5407.53.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.54.00 --Bishushanyijeho kg 25%
-Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa poriyesiteri:
5407.61.00 --Birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa poriyesiteri
kg 25%
5407.69.00 --Ibindi kg 25% -Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubuhiha sententike:
5407.71.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.72.00 --Byahinduwe ibara kg 25% 5407.73.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.74.00 --Bishushanyijeho kg 25%
-Ibindi bitambaro biboshye, birimo igipimo kiri munsi ya 85% hashingiwe ku buremere bw’ubuhiha sententike, buvanze n’ipamba nyinshi cyangwa n’ipamba yonyine:
5407.81.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.82.00 --Byahinduwe ibara kg 25% 5407.83.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.84.00 --Bishushanyijeho kg 25%
-Ibindi bitambaro biboshye: 5407.91.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.92.00 --Byahinduwe ibara kg 25% 5407.93.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.94.00 --Bishushanyijeho kg 25%
54.08 Ibitambaro biboshye mu budodo bw’ubukorano, birimo ibitambaro biboshye bikorwa mu bintu bivugwa mu cyiciro cya 54.05.
5408.10.00 -Ibitambaro biboshye bikorwa mu budodo bukomeye cyane bwa visikoze kg 25% -Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ukorano cyangwa budodo burebure cyangwa ubundi bisa:
5408.21.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5408.22.00 --Byahinduwe ibara kg 25% 5408.23.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5408.24.00 --Bishushanyijeho kg 25%
210
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
-Ibindi bitambaro biboshye: 5408.31.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5408.32.00 --Byahinduwe ibara kg 25% 5408.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5408.34.00 --Bishushanyijeho kg 25%
211
Umutwe wa 55Ubudodo bw’ubukorano budakomoka ku bimera cyangwa ku nyamaswa
Igisobanuro cyerekeye uyu Mutwe. 1 .- Icyiciro cya 55.01 na 55.02 bireba gusa ikizingo cy’ubudodo bwakozwe n’abantu kigizwe n’ubudodo bumeze kimwe kandi bureshya kugeza aho ikizingo kirangiriye, kandi kikarangwa n’ibi bikurikira: (a) Uburebure bw’ikizingo burenga m 2; (b) Gikaraze inshuro ziri mu nsi ya m 5; (c) Gipima mu nsi ya desitegisi 67 kuri buri rudodo; (d) Ikizingo cy’ubuhiha sententike gusa: ikizingo gikozwe na sentetike gusa, ni ukuvuga ikizingo kidashobora kongerwa ngo kirenze 100 % by’uburebure bwacyo; (e) Igipimo cyose cy’ikizingo kiri hejuru ya desitegisi 20.000. Ikizingo gifite uburebure butarengeje m 2 kigomba gushyirwa mu cyiciro cya 55.03 cyangwa 55.04.
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
55.01 Ikigizingo cy’ubuhiha sententike. 5501.10.00 -Bukozwe muri niro cyangwa izindi poriyamide kg 0% 5501.20.00 -Bukozwe muri poriyesiteri kg 0% 5501.30.00 -Akiririke cyangwa modakiririke kg 0% 5501.40.00 -Bukoze muri poriyesiteri kg 0% 5501.90.00 -Izindi kg 0%
butaratunganywa mu bundi buryo kugira ngo busobekwe.-Bwa nilo n’izindi poliyamide:
5503.11.00 --Bw’aramide kg 0% 5503.19.00 --Ibindi kg 0% 5503.20.00 -Bukozwe muri poriyesiteri kg 0% 5503.30.00 -Akiririke cyangwa modakiririke kg 0% 5503.40.00 -Bukoze muri poriyesiteri kg 0% 5503.90.00 -Ibindi kg 0%
5516.11.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5516.12.00 --Byahinduwe ibara kg 25% 5516.13.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5516.14.00 --Bishushanyijeho kg 25%
-Birimo hasi ya 85 % hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano, buvanze cyane cyangwa buvanze gusa n'ubudodo bwakozwe n'abantu:
5516.21.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5516.22.00 --Byahinduwe ibara kg 25% 5516.23.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5516.24.00 --Bishushanyijeho kg 25%
-Birimo hasi ya 85% hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano, buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya bw'inyamaswa bworohereye:
215
Icyiciro No.
No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
5516.31.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5516.32.00 --Byahinduwe ibara kg 25% 5516.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5516.34.00 --Bishushanyijeho kg 25%
-Birimo hasi ya 85% hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano, buvanze cyane cyangwa buvanze gusa n'ubudodo bwakozwe n'umuntu:
5516.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5516.42.00 --Byahinduwe ibara kg 25% 5516.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5516.44.00 --Bishushanyijeho
-Ibindi:kg 25%
5516.91.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5516.92.00 --Byahinduwe ibara kg 25% 5516.93.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5516.94.00 --Bishushanyijeho kg 25%
57.01 Amatapi n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, biboshye, byaba bidoze cyangwa bitadoze.
5701.10.00 -ya rene cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5701.90.00 -By’ibindi bitambaro m² 25%
57.02 Amatapi n’ibindi binyabusapfu bisaswa hasi mu nzu, biboshye, bitatse cyangwa biri mu itsinda, byarakozwe cyangwa bitarakozwe, harimo Keremu, Shumaki, Karamani n’udutapi bisa badodesha intoki.
5702.10.00 -Keremu, Shumaki, Karamani n’udutapi badodesha intoki m² 25% 5702.20.00 -Amatapi akorwa mu buhiha buva ku kimera cya coconut m² 25%
-Andi matapi y’ubudodo adakoze mu buhiha: 5702.31.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5702.32.00 --By’ibitambaro byakozwe n’abantu m² 25% 5702.39.00 --By’ibindi bitambaro m² 25%
-Andi matapi y’ubudodo akoze mu buhiha: 5702.41.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5702.42.00 --By’ibitambaro byakozwe n’abantu m² 25% 5702.49.00 --By’ibindi bitambaro m² 25% 5702.50.00 -Andi matapi atari ay’ubudodo adakoze mu buhiha: m² 25%
-Andi matapi atari ay’ubudodo akoze mu buhiha: 5702.91.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5702.92.00 --By’ibitambaro byakozwe n’abantu m² 25% 5702.99.00 --By’ibindi bitambaro m² 25%
57.03 Amatapi n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, bitatswe, byaba bidoze cyangwa bitadozwe
5703.10.00 -By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5703.20.00 -Bikozwe muri niro cyangwa izindi poriyamide m² 25% 5703.30.00 -By’ibindi bitambaro byakozwe n’abantu m² 25% 5703.90.00 -By’ibindi bitambaro m² 25%
57.04 Amatapi n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, biboshye, byaba bidoze cyangwa bitadoze.
5704.10.00 -Amakaro, afite ubuso butarengeje 0.3 m² m² 25% 5704.90.00 -Ibindi m² 25%
57.05 5705.00.00 Imikeka n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, bitatswe, byaba bidozwe cyangwa bitadozwe
hakoreshejwe amamashini akora imirimbo), bitari ibyavuzwe kuva mu cyiciro cya 60.01 kugeza ku cya 60.04-By’ipamba:
6005.21.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6005.22.00 --Byahinduwe ibara kg 25% 6005.23.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6005.24.00 --Bishushanyijeho kg 25%
-By’ubuhiha sententike: 6005.31.00 --Bitererukijwe cyangwa byererukijwe kg 25%
6005.32.00 --Byahinduwe ibara kg 25% 6005.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6005.34.00 --Bishushanyijeho kg 25%
-Bw’ubudodo bw’ubukorano: 6005.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6005.42.00 --Byahinduwe ibara kg 25% 6005.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6005.44.00 --Bishushanyijeho kg 25% 6005.90.00 -Ibindi kg 25%
6006.21.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6006.22.00 --Byahinduwe ibara kg 25% 6006.23.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6006.24.00 --Bishushanyijeho kg 25% 6006.31.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6006.32.00 --Byahinduwe ibara kg 25% 6006.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6006.34.00 --Bishushanyijeho kg 25% 6006.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6006.42.00 --Byahinduwe ibara kg 25% 6006.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6006.44.0 --Bishushanyijeho kg 25% 6006.90.00 -Ibindi kg 25%
Umutwe wa 61Imyambaro n’ibiyiherekeza, by’ibibohano
61.07 Amakariso, amakabutura, amashati yo kururamo, pijama, imyambaro yo kogana, imyambaro yo kuryamana, n’indi isa na yo y’abagabo n’abahungu biboshye cyangwa bikoroshese -Amakariso n’amakabutura:
6107.11.00 --By’ipamba u 25%
6107.12.00 --By’ubudodo bwakozwe n’abantu u 25%
6107.19.00 --By’ibindi bitambaro u 25%
-Amashati yo kuryamamo na pijama: 6107.21.00 --By’ipamba u 25%
Ibigize “ikositimu” bigomba kuba bikoze mu gitambaro gisa, mu ibara rimwe n’ubwoko bumwe; bigomba kandi kuba bijyanye, bingana cyangwa bijya kungana. Cyokora, ibi bice bigize ikositimu bishobora kugira umusigiti wo mu gitambaro gitandukanye.
Iyo ibice byinshi bitandukanye byo gutwikira igice cyo hasi cy'umubiri biri kumwe (urugero nk'amapantaro abiri cyangwa amapantaro n'amakabutura, cyangwa ijipo cyangwa ijipo igabanije n'amapantalo), igice cyo hasi kizaba ipantaro imwe, cyangwa yaba ari ikositimu y’abagore cyangwa abakobwa, ikaba ijipo cyangwa ijipo igabanije, mu gihe indi myambaro irebwa ukwayo.
(b) “Ansambure ya siki”, ni ukuvuga imyambaro igizwe n’ibice bibiri cyangwa bitatu, bifunze kugira ngo bidandazwe, bigizwe:
- Umwambaro umwe nk’ikote ryo kwifubika, akarinda muyaga, ijaketi y’umuyaga cyangwa n’ibindi bisa nabyo, bifungishijwe imashini, bishobotse ukagira na jire yiyongeraho, na
- Ipantaro imwe yaba igera cyangwa itagera mu mayunguyungu, ipantaro ngufi ifungirwa hasi cyangwa ifite imishumi hose.
“Ansambure ya siki” ishobora nanone kuba igizwe n’isa yose n’iyavuzwe mu mugemo (a) haruguru n’ubwoko bw’ijaketi inepa, y’amaboko magufi yambarwa hejuru y'iyindi.
Ibigize “Ansambure ya siki bigomba kuba bikoze mu gitambaro cy’ubwoko bumwe, bisa binafite ubwoko bumwe, byaba biri cyangwa bitari mu ibara rimwe; bigomba kandi kuba bingana cyangwa bijya kungana.
7.- Amafurari n’ibindi bicuruzwa byo mu bwoko bumwe, bya mpande enye cyangwa byenda kuba mpande enye, impande zabyo zikaba zitarengeje cm 60 agomba gutondekwa mu miswaro (udutambaro tw’isuku) (icyiciro 62.13). Imiswaro irengeje cm 60 igomba gutondekwa mu gice 62.14.
6206.10.00 --Ya suwa (sirk) cyangwa ibisigazwa bya suwa (silk) u 25% 6206.20.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25% 6206.30.00 --By’ipamba u 25% 6206.40.00 --By’ubudodo bwakozwe n’abantu u 25% 6206.90.00 --By’ibindi bitambaro u 25%
62.07 Isengeri za siporo n'indi myenda, amakariso, amashati y'ijoro, amapijama, amakanzu yo kuri pisine, amakanzu yo mu cyumba by'abagabo n'abahungu n'ibikoresho bisa. -Amakariso n’amakabutura:
I. IBINDI BITAMBARO BIKOZWE 63.01 Ibiringiti n’uturingiti two ku rugendo
6301.10.00 -Ibiringiti bicomekwa ku mashanyarazi u 25% 6301.20.00 -Ibindi biringiti bisanzwe n'utundi turingiti duto barambika hasi dukoze mu
ipamba (havuyemo ibiringiti bicomekwa ku mashanyarazi)kg 25%
6301.30.00 -Ibindi biringiti bisanzwe n’utundi turingiti duto barambika hasi dukoze muri kotoni (havuyemo ibiringiti bicomekwa ku mashanyarazi)
kg 25%
6301.40.00 -Ibiringiti (bindi bitari ibiringiti bicomekwa ku mashanyarazi) n’imyitero yifubikwa ku rugendo (travelling rugs) bikoze mu ndodo ziri sentetike
kg 25%
6301.90.00 -Ibindi biringiti n’uturingiti two ku rugendo kg 25% 63.02 Ibisaswa, ibitambaro byo ku meza, ibitambaro bikoreshwa mu kwisukura
n’ibitambaro bikoreshwa mu gikoni. 6302.10.00 -Ibisaswa, iboshye cyangwa bisobekeranye kg 25%
-Ubundi bwoko bw’amashuka ashushanyijeho: : 6302.21.00 --By’ipamba kg SI 6302.22.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.29.00 --By’ibindi bitambaro kg 25%
-Indi myenda y’isaso: 6302.31.00 --By’ipamba kg SI 6302.32.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.39.00 --By’ibindi bitambaro kg 25% 6302.40.00 -Ibitambaro by'ameza bidoze cyangwa bisobekeranye kg 25%
-Ibindi bitambaro byo ku meza: 6302.51.00 --By’ipamba kg SI 6302.53.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.59.00 --By’ibindi bitambaro kg 25% 6302.60.00 -Ibitambaro by’isuku n’ibyo mu gikoni, ibikorwamo imyenda yo kwisukura
umusatsi ukozwe muri lene cyangwa ubundi bwoya buturutse ku nyamaswa cyangwa ku bindi biturutse ku binyabusapfu nk'ibyo bakoramo imyenda, butegurwa hagakorwamo imisasti yambarwa ku mutwe, cyangwa se ibindi bisa nk'ibi.
67.04 Imisatsi y’imyiganano yambarwa ku mutwe (wigs), ubwanwa bw'ubwiganano, ibitsike n'ingohi by’ibyiganano, imisatsi y’imyiganano iteye n’ingofero (switches) n’ibindi nka byo, byaba biturutse ku musatsi w'umuntu cyangwa ubwoya bw'inyamaswa, cyangwa se ku binyabusapfu nk'ibyo bakoramo imyenda; ibicuruzwa by'umusatsi w'umuntu bitagize ahandi bivugwa cyangwa bishyirwa. -Byo mu bitambaro byakozwe hakoreshejwe ubutabire:
6704.11.00 --Perike zuzuye kg 25% 6704.19.00 --Ibindi kg 25% 6704.20.00 -Z’imisatsi y’abantu kg 25% 6704.90.00 -Mu bindi bikoresho kg 25%
249
Icyiciro cya XIII
IBIKORESHO BYO MU MABUYE, PULATERI, ISIMA, AMIYANTE (ASBESTOS), MIKA (MICA) CYANGWA IBINDI BISA NA BYO; IBIKORESHO BIKOZWE MU IBUMBA BYATWITSWE; IBIRAHURI N’IBIKORESHO BIKOZWE MU
BIRAHURI
Umutwe wa 68
Ibikoresho bikozwe mu mabuye, muri pulateri, mu isima, muri amiyante (asbestos), mu mabuye bita mika (mica) cyangwa ibikoresho bisa na byo.
Ibisobanuro byerekeye uyu Mutwe.
1. - Uyu mutwe ntureba:
(a) Ibicuruzwa byo mu mutwe wa 25;
(b) Urupapuro rutwikiriye, rwatohejwe, cyangwa rupfutse ruvugwa mu gice 48.10 cyangwa 48.11 (nk'urugero, urupapuro rutwikirijwe ifu yasewe mu ibuye mika cyangwa andi mabuye, urupapuro bashizeho irangi ryirabura risa na kaburimbo);
(c) Igitambaro gitwikiriye, gitohejwe, gipfutse kivugwa mu mutwe wa 56 cyangwa 59 (urugero, igitambaro gitwikirijwe ifu yasewe mu ibuye mika, igitambaro bashizeho irangi ryirabura risa na kaburimbo);
(d) Ibicuruzwa byo mu mutwe wa 71;
(e) Ibikoresho cyangwa Ibice of ibikoresho, bivugwa mu mutwe wa 82;
(f) ‘Amabuye akoreshwa muri ritogarafi’ bivugwa mu cyiciro cya 84.42;
by'ibindi bikoresho, byaba cyangwa bitaba bikase kugira ngo bitange imiterere cyangwa bidodwe cyangwa se kurundi ruhande bikoreshwe mu kwimakiya.
6805.10.00 -Bishingiye ku bitambaro gusa kg 25% 6805.20.00 -Bishingiye ku rupapuro cyangwa ibikarito gusa kg 25% 6805.30.00 -Bishingiye ku bindi bikoresho kg 25%
6903.10.00 -Harimo, kuri buri gipimo cy’uburemere birenze 50% bya garafite cyangwa indi karubone cyangwa imivange y’ibi tuvuze
kg 10%
6903.20.00 -Harimo kuri buri gipimo cy’uburemere, ibirenze 50% by’arumine (Al2O3) cyangwa by’uruvange cyange urwunge rwa alumine na sirise (SiO2)
kg 10%
6903.90.00 -Ibindi kg 10% II.IBINDI BICURUZWA BIKOZE MU IBUMBA
69.04 Amatafari y’ibumba yo kubaka, za boroke zo gusasa hasi (munzu), amakara yo gushyigikira ahantu cyangwa ayo kuzuza ahari ikibuze, n’ibindi nk’ibyo.
6904.10.00 -Amatafari yo kubakisha kg 25% 6904.90.00 -Ibindi kg 25%
69.05 -Amategura, impombo isohora umwotsi hanze, icyiciro gihese ku munwa w’impombo isohora umwotsi hanze, ibishyirwa imbere mu mpombo ya shemine (chimney) , iby’imirimbo ishyirwa mu by’ubwubatsi n’ibindi bicuruzwa bikoze mu ibumba bikoreshwa mu bwubatsi
6905.10.00 -Amategura kg 25% 6905.90.00 -Ibindi kg 25%
69.07 Ibibumbano bikoze mu ibumba bisaswa hasi by'uburyo bunyuranye, amakaro asaswa ahacanwa umuriro cyangwa ku nkuta, utuntu tubumbye nka kibe dufite amabara anyuranye tudasize umuti ubonerana kandi ubengerana, ndetse n'ibisa nkibyo, byaba ari byonyine cyangwa byashyizweho inyunganizi.
6907.10.00 -Amategura, amakaro, ndetse n'ibikoresho bijyanye, byaba biri cyangwa bitari mu ishusho y'urukiramende, igice kimwe kinini cy'ahubakwa gishobora kuba cyafungwamo kare kikaba kiri munsi ya cm 7.
m² 25%
6907.90.00 -Ibindi m² 25% 69.08 Ibibumbano bikoze mu ibumba bisaswa hasi by'uburyo bunyuranye,
6908.10.00 -Amategura, amakaro, ndetse n'ibikoresho bijyanye, byaba biri cyangwa m² 25%
256
bitari mu ishusho y'urukiramende, igice kimwe kinini cy'ahubakwa gishobora kuba cyafungwamo kare kikaba kiri munsi ya cm 7.
6908.90.00 -Ibindi m² 25% 69.09 Ibintu bikoze mu ibumba bigenewe gukoreshwa muri laboratwari,
mu birebana n’ubutabire cyangwa ibindi birebana na tekiniki, ibikoresho cyangwa zinyweramo, imivure cyangwa ziriramo cyangwa zinyweramo, imivure, cyangwa ibindi bikoresho biri mu rwego rw’ibikoreshwa mu buhinzi, inkono ikoze mu ibumba, ibi bindi n’ibicuruzwa byo mu rwego rw’imitwarire n’ipakira ry’ibicuruzwa. -Ibikoresho bikoze mu ibuma bigenewe gukoreshwa muri laboratwari, mu birebana n’ubutabire cyangwa ibindi birebana na tekinike.
(a)Za lene minerali zifite ikigero cya sirise (SiO 2 ) itari hasi ya 60% ku gipimo cy’uburemere;
258
Za lene mirarali zifite ikigero cya sirise (SiO 2) iri hasi ya 60% ariko harimo n’ikigero cya ogiside alikaline (K 2 O cyangwa Na 2 O) kirenze 5% ku gipimo cy’uburemere cyangwa ikigero cya ogiside boriki (B 2 O 3) kirenze 2% ku gipimo cy’uburemere.
Za lene minerali zitubahirije ibivugwa haruguru zishyirwa (zibarizwa) mu gice cya 68.06.
5. Ku itonde ryose uko ringana, imvugo ikirahuri irimo na izarabwayi ryashongeshejwe n’indi sirise yashongeshejwe.
Igisobanuro kijyanye n’aka kiciro.
1. Ku mpamvu z’ibice bito 7013.21, 7013.31 na 7013.91, imvugo “kisitali ya porombi” isobanura gusa ikrahuri fite nibura ikigero gito cya monogiside ya prombi (Pbo) cya 24% ku gipimo cy’uburemere
7002.10.00 -Utubumbe kg 10% 7002.20.00 -Ibyuma birebire biteye bukoni kg 10%
-Impombo: 7002.31.00 --Zikoze mu masarabwayi ashongeshejwe cyangwa indi sirise
ishongeshejwe.kg 10%
7002.32.00 --Zikoze mubindi birahure bifite ukuntu byiyongera mu burebure bitarenze kg 10% 5x10-6 kuri Kelvin mu kigero cy’ubushyuhe buri hagati ya 0°C kugeza kuri 300°C.
kg 10%
7002.39.00 --Ibindi kg 10% 70.03 Ibirahuri byanyujijwe mu rutiba n’ibirambuye, byaba birambuye
7013.22.00 --Ibya kirisitali (crystal) na porombi kg 25% 7013.28.00 --Ibindi kg 25%
-Ibindi birahuri byo kunywesha, ibindi bitari ibikoze mu birahuri n’ibumba:
7013.33.00 --Ibya kirisitali (crystal) na porombi kg 25% 7013.37.00 --Ibindi kg 25%
-Ibikoresho bikoze mu birahuri by’ubwoko bw’ibikoreshwa ku meza (ibindi bitari ibirahuri byo kunywesha) cyangwa ibigenewe gukoreshwa mu gikoni, bitari ibikoze mu birahuri n’ibumba:
7013.41.00 --Ibya kirisitali (crystal) na porombi kg 25% 7013.42.00 --Zikoze mubindi birahure bifite ukuntu byiyongera mu burebure
bitarenze 5 x 10-6 kuri Kelvin mu kigero cy’ubushyuhe buri hagati ya 0°C kugeza kuri 300°C.
kg 25%
7013.49.00 --Ibindi kg 25% -Ibindi bikoresho bikoze mu birahure:
7013.91.00 --Ibya kirisitali (crystal) na porombi kg 25% 7013.99.00 --Ibindi kg 25%
70.14 7014.00.00 Ibirahuri bikoreshwa mu gukora ibimenyetso biburira n’ibindi bikoresho bijyanye n’indorerwamo zambarwa mu maso (bitari ibivugwa mu cyiciro cya 70.15), bitakozwe n’abahanga mu by’amaso.
kg 10%
70.15 Ibirahuri by’amasaha manini n’amasaha mato n’ibindi birahuri bias n’ibi, ibirahuri bigenewe indorerwamo zidakosora, bihese ku buryo bufite imfuruka, bikoze ku buryo bigira umwobo utarimo ikintu imbere, n’ibindi bisa n’ibi, bidatunganyijwe neza ku byerekeye obutiki; imibumbe ikoze mu kirahuri ifite umwobo utarimo ikintu imbere n’ibice bikaswe kuri iyo mibumbe, hagamijwe gukora mu nganda ibirahuri nk’ibyo.
7017.10.00 -Zikoze mu masarabwayi ashongeshejwe cyangwa indi sirise ishongeshejwe.
kg 0%
7017.20.00 -Zikoze mubindi birahure bifite ukuntu byiyongera mu burebure bitarenze kg 5 x10-6 kuri Kelvin mu kigero cy’ubushyuhe buri hagati ya 0°C kugeza kuri 300°C.
kg 0%
7017.90.00 -Ibindi kg 0% 70.18 Amasaro akozwe mu birahuri, amasaro y’amiganano, amabuye
y’agaciro cyangwa amabuye y’agaciro ku uryo butuzuye ayamiganano ndtse n’ibikoresho bitobito bias n’ibi kandi bikoze mu birahuri, ibicuruzwa bifitanye isano ariko bikaba ari ibindi atari imitako igizwe n’amabuye y’agaciro y’amiganano; amasaro akoze mu birahuri, ayandi atari ibicuruzwa mpimbo, udushusho tubaje n’indi mitako ikozwe mu birahuri bitunganyije by’amatara, ibindi atari imitako igizqwe n’amabuye y’agaciro, utubumbe duto dukoze mu birahuri tutarengeje mm 1 muri diyametero.
7018.10.00 -Ibirezi bikoze mu birahuri, amasaro y’amiganano, amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye y’amiganano ndytse n’ibikoresho bito bito bias n’ibi kandi bikoze mu birahure.
kg 25%
7018.20.00 -Utubumbe duto dukoze mu birahuri, tutarengeje mm 1 muri diyametero
kg 25%
7018.90.00 -Ibindi kg 25% 70.19 Ubuhiha (ubusapfu) bukoze mu birahure (harimo na lene ikoze
ku buryo butuzuye yose akaba ari kamere cyangwa amakorano. 7105.10.00 -Ya diyama 25% 7105.90.00 -Ibindi 25%
II. IBYUMA BY’AGACIRO N’IBYUMA BYOROSHEHO ICYUMA CY’AGACIRO
71.06 Umuringa (hakubiyemo ibyasizweho umuringa na zahabu cyangwa palatinumu ), bitatunganyijwe cyangwa mu buryo byatunganyijwe ariko bitanoze, cyangwa mu buryo bw’ifu.
7106.10.00 -PudereIbindi
gm 25%
7106.91.00 --Ibitaratunganywa 25% 7106.92.00 --Byatunganijwe mu ruganda ku buryo butuzuye 25%
71.07 7107.00.00 Ubutare bw’ibanze byorosheho ubutare bw’ifaranga bitaragira uko bitunganywa cyangwa ngo bibe byaratunganijwe mu nganda ku buryo utuzuye
25%
71.08 Zahabu (harimo na zahabu yorosheho palatinumu) itaratunganywa cyangwa yaratunganyirijwe mu ruganda ku buryo butuzuye, cyangwa ikiri ifu -Bidafite aho bihuriye n’amafaranga:
71.09 7109.00.00 Ubutare bw’ibanze cyangwa ubutare bw’ifaranga, byoroshyeho zahabu, bitaqragira uko bitunganywa cyangwa ngo bibe byaratunganyijwe ku mu ruganda ku buryo butuzuye
25%
71.10 Palatinumu itaratunganwa cyangwa yatunganijwe mu ruganda ku buryo butuzuye, cyangwa ikiri ifu -Palatinumu:
-Imvange ya manganeze na feri (Ferro-manganese): 7202.11.00 --Ifite uburemere burenga 2% bya karubone kg 0% 7202.19.00 --Ibindi kg 0%
-Imvange ya feri na sirisiyumu (Ferro-silicon): 7202.21.00 --Ifite ibiro birenga 55% bya sirisiyumu kg 0% 7202.29.00 --Ibindi kg 0% 7202.30.00 -Imvange ya feri, sirisiyumu na manganeze (Ferro-silico-manganese) kg 0%
-Imvange ya feri na koromiyumu (Ferro-chromium): 7202.41.00 --Ifite ibiro birenga 4% bya karubone kg 0% 7202.49.00 --Ibindi kg 0% 7202.50.00 -Koromiyumu na silikoni bivanze na feri kg 0% 7202.60.00 -Nikeri ivanze na feri kg 0% 7202.70.00 -Molibedinumu ivanze na feri kg 0% 7202.80.00 -Tungusiteni ivanze na feri, na tungusiteni ivanze na silikoni na feri kg 0%
7202.91.00 --Titaniyumu ivanze na feri, na titaniyumu ivanze na silikoni na feri kg 0% 7202.92.00 --Vanadiyumu ivanze na feri kg 0% 7202.93.00 --Niyobiyumu na feri kg 0% 7202.99.00 --Ibindi kg 0%
72.03 Ibicuruzwa birimo feri biboneka hagabanijwe mu buryo butaziguye kugabanya umunyu wa feri n'ibindi bicuruzwa bifite feri iyunguruye, mu tugirangingo tw'isukari, udutemeri cyangwa indi shusho bisa; umunyu wa feri ufite ikigero cyo hasi cy'umwimerere gifite ibiro bingana na 99.94%, mu tugirangingo tw'isukari, udutemeri cyangwa indi shusho bisa.
7203.10.00 -Ibicuruzwa birimo feri biboneka hagabanyijwe umunyu wa feri ku buryo butaziguye
-Ibindi, mu bizingo bitakozweho nta kindi byakozweho uretse kurambuzwa ubushyuhe, zarabitswe muri vinegere:
7208.25.00 --Cy’umubyimba wa mm 4.75 cyangwa hejuru yazo kg 0% 7208.26.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7208.27.00 --Y’umubyimba uri munsi ya mm 3 kg 0%
-Ikindi, mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe: 7208.36.00 --rw'umubyimba utarenga 10 mm kg 0% 7208.37.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze
mm 10kg 0%
7208.38.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0%
7208.39.00 --Y’umubyimba uri munsi ya mm 3 kg 0% 7208.40.00 -Mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe, bifite
imiterere igaragarakg 0%
-Ibindi, bitari mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe:
7208.51.00 --rw'umubyimba utarenga 10 mm kg 0% 7208.52.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze
mm 10kg 0%
7208.53.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7208.54.00 --Y’umubyimba uri munsi ya mm 3 kg 0% 7208.90.00 -Ibindi kg 0%
72.09 Ibyuma bifite ishusho ibwase, byakozwe mu cyuma (icyuma) cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma, bifite ubugari bwa mm 600 cyangwa burenzeho, byazinzwe hifashishijwe ubukonje (cold-rolled), bitoroshweho ikintu, cyangwa nta rangi bisizeho. -Mu bizingo, bitagize irindi tunganywa uretse kuba byarazinzwe hifashishijwe ubukonje (cold-reduced):
7209.15.00 --Cy'umubyimba wa mm 3 cyangwa hejuru yazo kg 10% 7209.16.00 --Bifite ingano nto itarenga mm 1 ariko iri munsi ya mm 3 kg 10% 7209.17.00 --Ifite umubyimba uri munsi ya mm 0,5 cyangwa zirenzeho ariko ntirenze
mm 1kg 10%
7209.18.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 10% -Bitari mu bizingo, bitagize irindi tunganywa uretse kuba byarazinzwe hifashishijwe ubukonje (cold-reduced):
7209.25.00 --Cy'umubyimba wa mm 3 cyangwa hejuru yazo kg 10% 7209.26.00 --Bifite ingano nto itarenga mm 1 ariko iri munsi ya mm 3 kg 10% 7209.27.00 --Ifite umubyimba uri munsi ya mm 0,5 cyangwa zirenzeho ariko ntirenze
mm 1kg 10%
7209.28.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 10% 7209.90.00 -Ibindi kg 10%
72.10 Ibyuma bifite ishusho ibwase, byakozwe mu cyuma cyangwa mu cyuma gikomeye kitavangiye, bifite ubugari bwa mm 600 cyangwa burenzeho, bikaba byoroshweho ikintu, byarashyizweho agahu kabirinda cyangwa bisize verini.
10% 10%
-Bisizeho cyangwa bifite igihu cyo mu itini: 10% 7210.11.00 --Bifite umubyimba wa mm 0,5 cyangwa zirenga kg 25% 7210.12.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 0% 7210.20.00 -Bisizeho cyangwa bifite igihu cyo muri porombe, harimo na terineparate kg 25% 7210.30.00 -Bisizeho cyangwa byashyizweho igihu cya zenke hakoreshejwe umuriro. kg 25%
72.11 Ibyuma bifite ishusho ibwataraye, byakozwe mu cyuma (icyuma) cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma (icyuma gikomeye kitavangiye), bifite ubugari buri hasi ya mm 600, bikaba bitoroshweho ikintu, bitarashyizweho agahu kabirinda, kandi bitanasize. -Nta kindi byakozweho uretse kubizinga hakoreshejwe ubushyuhe: 10%
7211.13.00 --Bizinze mu mpande enye cyangwa bimeze bikozwemo imyenge ifite ubugari burenga mm 150 n’umubyimba utagera kuri mm 4 mm, bidafite imihiro cyangwa indi miterere yigaragaza
kg 10%
7211.14.00 --Ibindi, bifite umubyimba wa mm 4.75 cyangwa zirenzeho kg 10% 7211.19.00 --Ibindi kg 10%
-Bitagize ukundi bitunganywa uretse kuba byarazinwe mu bukonje (cold-reduced):
7211.23.00 --Ifite ibiro bitagera kuri 0.25% bya karubone: kg 10% 7211.29.00 --Ibindi kg 25%7211.90.00 -Ibindi kg
72.12 Ibyuma bifite ishusho ibwataraye, byakozwe mu cyuma (icyuma) cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma (icyuma gikomeye kitavangiye), bifite ubugari buri hasi ya mm 600, bikaba byoroshweho ikintu, byarashyizweho agahu kabirinda cyangwa bisize.
imvange. 7216.10.00 -Ibice U, I cyangwa H, bitigeze bikorwaho, byagonzwe bibanje gutwikwa
byazingazinzwe bitwitswe, byakamuwe bigasigarana umwenge bifite uburebure buri munsi ya mm 80
kg 10%
-Ibice U, I cyangwa H, bitigeze bikorwaho, byagonzwe bibanje gutwikwa byazingazinzwe bitwitswe, byakamuwe bigasigarana umwenge bifite uburebure buri munsi ya mm 80:
7216.21.00 --Ibice L kg 10% 7216.22.00 --Ibice T kg 10%
-Ibice bishushe nka U, I cyangwa H, bitigeze bikorwaho, byagonzwe bibanje gutwikwa byazingazinzwe bitwitswe, byakamuwe bigasigarana umwenge bifite uburebure buri munsi ya mm 80 :
7216.31.00 --Ibice bishushe nka U kg 10% 7216.32.00 --Ibice bishushe nka I kg 10% 7216.33.00 --Ibice bishushe nka H kg 10% 7216.40.00 -Ibice bishushe nka L cyangwa T, bitigeze bikorwaho, bigonzwe bibanje
bifite ubugari bwa 600 mm cyangwa kurengaho.-Bitigeze bikorwaho kurenza kurambuzwa ubushyuhe, mu bizingo:
7219.11.00 --rw'umubyimba utarenga 10 mm kg 0% 7219.12.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze
mm 10kg 0%
7219.13.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7219.14.00 --Y’umubyimba uri munsi ya mm 3 kg 0%
-Nta kindi byakozweho uretse kurambuzwa ubushyuhe, bitari mu bizingo: 7219.21.00 --rw'umubyimba utarenga 10 mm kg 0% 7219.22.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze
mm 10kg 0%
7219.23.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7219.24.00 --Y’umubyimba uri munsi ya mm 3 kg 0%
-Bitagize ukundi bitunganywa uretse kuba byarazinwe mu bukonje (cold-reduced):
7219.31.00 --Cy’umubyimba wa mm 4.75 cyangwa hejuru yazo kg 0% 7219.32.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7219.33.00 --Bifite ingano nto itarenga mm 1 ariko iri munsi ya mm 3 kg 0% 7219.34.00 --Ifite umubyimba uri munsi ya mm 0,5 cyangwa zirenzeho ariko ntirenze
mm 1kg 0%
7219.35.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 0% 7219.90.00 -Ibindi kg 0%
72.20 Ibicuruzwa bishashe bizinze bikozwe mu cyuma gikajije kitagwa umugese, bifite ubugari buri munsi ya mm 600. -Nta kindi byakozweho uretse kubizinga hakoreshejwe ubushyuhe:
7220.11.00 --Cy’umubyimba wa mm 4.75 cyangwa hejuru yazo kg 10% 7220.12.00 --Ifite umubyimba uri munsi ya mm 4.75 kg 10% 7220.20.00 -Bitakozweho kurenza kurambuzwa ubukonje (cold-reduced) kg 10% 7220.90.00 -Ibindi kg 10%
72.21 7221.00.00 Ibyuma birebire bikomeye biteye bukoni, byazinzwe bigishyushye, bizinze ku buryo butaringaniye, mu cyuma gikajije kitagwa ingese.
7304.22.00 --Itiyo ikoreshwa mu gucukura itagwa ingese kg 0% 7304.23.00 --Indi tiyo ikoreshwa mu gucukura kg 0% 7304.24.00 --Indi, y'icyuma gikajije kitagwa ingese kg 0% 7304.29.00 --Ibindi kg 0%
7305.11.00 --Asudiriwe nk’umuheto kuva hasi kugera hejuru kg 0% 7305.12.00 --Indi, isudiriye kuva hasi kugera hejuru kg 0% 7305.19.00 --Ibindi kg 0% 7305.20.00 -Itiyo ifunitse, y’ubwoko bukoreshwa mu gucukura amavuta cyangwa gazi kg 0%
-Indi, isudiriye: 7305.31.00 --isudiriye kuva hasi kugera hejuru kg 10% 7305.39.00 --Ibindi kg 10% 7305.90.00 -Ibindi kg 10%
73.06 Andi matiyo n'ibitembo bifite imigongo (urugero, birangaye cyangwa bisudiye, ateyemo imisumari cyangwa afunze gutyo), y'icyuma cyangwa icyuma gikajije.-Igitembo gikoreshwa mu kuzana za gaz cyangwa peteroli:
7306.11.00 --Asudiriye, y'icyuma gikajije kitagwa ingese kg 0% 7306.19.00 --Ibindi kg 0%
7307.23.00 --Ibikoresho bikoreshwa mu guhuza amatiyo nta gice cyinjiye mu kindi (butt welding)
kg 25%
7307.29.00 --Ibindi kg 25% 7307.91.00 --Utuntu duteye nk’utuziga dukora mu guhuza amatiyo (flanges) kg 25% 7307.92.00 --Kude zicomekwa, ibice biteranya amatiyo bihese na mansho kg 25% 7307.93.00 --Ibikoresho bikoreshwa mu guhuza amatiyo nta gice cyinjiye mu kindi
(butt welding)kg 25%
7307.99.00 --Ibindi kg 25% 73.08 Inyubako (hatarimo amazu ateranywa mu bice byarangije
kubakwa,ariyo avugwa mu gice No. 94.06) n'ibice by'izo nyubako (ingero: amateme, ibice by'amateme, inzugi nini, iminara, inyubako ndende z'ibyuma bisobekeranye, ibisenge, ibigize inyubako z' igisenge, inzugi n' amadirishya n' ibizingiti byabyo ndetse n' ibice byo hasi ku bizingiti by'inzugi, ibice by' inyuma by'amadirishya, inyubako zo ku mpande z' amateme cyangwa z' amadarajya,igice zisanzwe n'igice ndende ziburungushuye), byose bikoze mu cyuma cyangwa icyuma gikajije; ibice by'ibyuma birambuye,ibyuma birebire kandi bifite umubyimba muto,inguni, intego (shapes), ibipande bikase ariko bigize ikintu kimwe biteranyije, impombo n'ibindi bisa n'ibi, byose biba biteguye kugira ngo bikoreshwe ku nyubako zinyuranye, bikaba bikoze mu cyuma cyangwa mu cyuma gikajije.
7308.10.00 -Ibiraro n’ibice by’ibiraro kg 0% 7308.20.00 -Iminara na za piloni zifite giriyaje kg 0% 7308.30.00 -Inzugi, amadirishya, amakadiri n’imiryango byazo kg 25% 7308.40.00 -Ibikoresho byo kubaka ibikwa, amadirishya, kubaka ibisenge cyangwa
7312.10.00 -Urutsinga ruto rw'umuriro, imigozi n'amakabure kg 10% 7312.90.00 -Ibindi kg 10%
73.13 7313.00.00 Senyenge ikozwe mu butare cyangwa mu cyuma; ikoze mu mashusho atandukanye cyangwa umukwege urambuye, n’imikwege ibiri irambuye, ikoreshwa mu kuzitira ikoze mu butare cyangwa mu cyuma
kg 25%
73.14 Ibikoresho biboshye mu cyuma kirimo utwenge duto cyane (harimo n’ibishumi bitagira iherezo), giriyaje, inshundura n’inzitiro, bikomoka mu nsinga z’ubutare cyangwa bw’icyuma gikajije, icyuma cyaguwe gikozwe mu butare cyangwa icyuma gikomeye -ibikoresho biboshye mu cyuma kirimo utwenge duto cyane:
7314.12.00 --Ibishumi bitagira iherezo bikora ku bimashini bya rutura, bikoze mu cyuma gikajije
kg 25%
7314.14.00 --Ibindi bitambaro biboshye, mu cyuma gikajije kitagwa umugese kg 25% 7314.19.00 --Ibindi kg 25% 7314.20.00 -Giriyaje, ibyuma bisobetse bushundura bazitiza, bigiye bisudirwa aho
byungiye, bifite mm 3 no kurenza kandi bifite agatimba kangana na cm² 100 no kurenza
kimwe bikoze mu butare no mu byuma, byaba bifite imitwe cyangwa ntayo, havuyemo ibifite imitwe ikozwe mu muringa.
73.18 Amavisi, amaburo, amanati, amavisi manini, amavisi ya koroshe, amarive, za gupiye, za gupiye z’udusimari, amaronderi (harimo n’amaronderi ya rasoro) n’ibindi bicuruzwa bisa n’ibyo, bikomoka kuri feri cyangwa ku byuma bikajije. -Ibikoresho bidoze:
7318.11.00 --Amavisi manini kg 10% 7318.12.00 --Andi mavisi y’ibiti kg 10% 7318.13.00 --Amavisi ahese n’impeta z’amavisi kg 10% 7318.14.00 --Amavisi yiremera inzira kg 10% 7318.15.00 --Andi mavisi, byaba biri cyangwa bitari kumwe n'amaburo cyangwa
utwuma bafungiraho amavisikg 10%
7318.16.00 --Amaburo kg 10% 7318.19.00 --Ibindi kg 10%
-Ibikoresho bidahurijwe hamwe: 7318.21.00 --Rasoro cyangwa ibindi bafungiraho amavisi kg 10% 7318.22.00 --Utwuma dufasha gufunga icyuma kg 10% 7318.23.00 --Ubwoko bw’imisumari ifatanya ibintu bibiri (rivets) kg 10% 7318.24.00 --Utwuma twagenewe kwinjizwa muri za buto nini ngo zibashe gufata
7321.11.00 --bikoresha gazi cyangwa gazi n'ibindi bicanwa kg 25% 7321.12.00 --Ibicanwa bisukika kg 25% 7321.19.00 --Ibindi, hakubiyemo ibikoresho byifashishwa ku bicanwa bikomeye (solid
fuel)kg 25%
-Ibindi bikoresho: 7321.81.00 --bikoresha gazi cyangwa gazi n'ibindi bicanwa kg 25% 7321.82.00 --Ibicanwa bisukika kg 25% 7321.89.00 --Ibindi, hakubiyemo ibikoresho byifashishwa ku bicanwa bikomeye (solid
fuel)kg 25%
7321.90.00 -Ibice kg 25% 73.22 Za radiyateri zo gukoresha ahatanga ubushyuhe, ariko ahashyushywa
n’amashanyarazi, n’ibice byabyo, bikomoka kuri feri cyangwa ku
cyuma gikajije; ibishyushya umwuka na za disitiribiteri z’umwuka ushyushye (harimo na za disitiribiteri zishobora kandi gukwirakwiza umwuka uhehereye n’umwuka wahawe ubushyuhe bashaka), ariko utashyuhijwe n’amashanyarazi, harimo na za vantilateri cyangwa ibihuhera umwuka, n’ibice byabyo, bikomoka kuri feri cyangwa ku cyuma gikajije. -Za radiyateri n’ibice byazo:
7322.11.00 --Mu cyuma gikoze mu butare kg 10% 7322.19.00 --Ibindi kg 10% 7322.90.00 -Ibindi kg 10%
73.23 Ibikoresho byo ku meza, mu gikoni cyangwa ibindi bikoresho byo mu rugo n’ibice byabyo, bikozwe mu cyuma cyangwa icyuma gikajije; bisizeho ubudodo bw’icyuma cyangwa icyuma gikajije; icyogesho gikuba ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n'ibindi bisa, bikozwe mu cyuma cyangwa icyuma gikajije.
7323.10.00 -Ibyangwe bikoze mu cyuma cyangwa icyuma gikajije, ibikubisho by’ibyungo cyangwa bisena, uturindantoki n'ibindi bisa na byo-Ibindi:
kg 25%
7323.91.00 --Gikoze mu butare bwanyujijwe mu iforuma, kidasize irangi kg 25% 7323.92.00 --Gikoze mu butare bwanyujijwe mu iforuma, kidasize irangi kg 25% 7323.93.00 --mu cyuma kitagwa ingese kg 25% 7323.94.00 --Bikomoka kuri feri (ibindi bitari feri ishongeshejwe) cyangwa icyuma
gikajije, bisize verini kg 25%
7323.99.00 --Ibindi kg 25% 73.24 Ibikoresho by'isuku byo muri bwiherero n'ibibigize, bikozwe mu
cyuma cyangwa icyuma gikajije. 7324.10.00 -Lavabo n'amabesani yo mu bwogero akoze mu cyuma kitagwa ingese kg 25%
-Ibikarabiro : 7324.21.00 --Gikoze mu butare bwanyujijwe mu iforuma, cyaba gisize cyangwa
kidasize irangikg 25%
7324.29.00 --Ibindi kg 25% 7324.90.00 -Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje kg 25%
7403.11.00 --Katode n’ibice cya katode kg 10% 7403.12.00 --Ibyuma birebire binini by’insinga kg 10% 7403.13.00 --Biye kg 10% 7403.19.00 --Ibindi kg 10%
-Imvange y’umuringa: 7403.21.00 --Imvange y'umuringa na zenke y'umuringa kg 10% 7403.22.00 --Imvange fatizo y'umuringa n'ubutare (bronze) kg 10% 7403.29.00 --Izindi mvange z’umuringa (zitari imvange ikomeye yo ku mutwe wa
74.05)kg 10%
74.04 7404.00.00 Ibisigazwa n’inzuma by'umuringa. kg 0% 74.05 7405.00.00 Ibyuma bikoze mu muringa. kg 10% 74.06 Amafu n’utubaru tw'umuringa.
7406.10.00 -Amafu atavanze kg 10% 7406.20.00 -Amafu atavanze; utubaru kg 10%
7413.00.10 ---Amakabure kg 25% 7413.00.90 ---Ibindi kg 10%
[74.14] 74.15 Imisumari, za taki , za pinezi, inzuma (ibindi bitari ibyo mu gice cya
83.05) n’ibindi bicuruzwa bisa na byo, bikomoka ku muringa cyangwa kuri feri cyangwa ku cyuma gikajije gifite umukondo w’umuringa;amavisi, amaburo, amanati, amavisi ahese, amarive, za gupiye, pinezi za gupiye, amaronderi (harimo amaronderi ya rasoro) n’ibindi bicuruzwa bisa nabyo, bikomoka ku muringa.
7415.10.00 -Imisumari n’udusumari duto (tacks), udusumari bamanikisha impapuro, inzuma zo gufatanya impapuro n’ibindi bicuruzwa bisa na byo
kg 25%
-Ibindi bicuruzwa , atari udusinga tumeze nk’urudodo: 7415.21.00 --Amaronderi (harimo n’amaronderi ya rasoro) kg 10%
7415.33.00 --Amavisi, amapata n’amaburo kg 10% 7415.39.00 --Ibindi kg 10%
[74.16] [74.17]74.18 Ameza, ibicuruzwa byo mu gikoni cyangwa ibindi bicuruzwa byo mu
nzu n’ibice byabyo, bikomoka ku muringa; ibyogesho by'ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n’ibindi bisa na byo, bikomoka ku muringa;ibyambarwa byo kwa muganga n’ibice byabyo, bikomoka ku muringa. - Ibikoresho bikoreshwa ku meza, ibicuruzwa bikoreshwa mu gikoni cyangwa ibindi bikoresho byo mu nzun’ibice byabyo; ibyogesho by'ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n'ibindi bisa :
7418.11.00 --Ibyangwe by'icyuma bikuba ibyungo cyangwa bisena, uturindantoki n'ibindi bisa na byo
kg 25%
7418.19.00 --Ibindi kg 25% 7418.20.00 --Ibikoresho by’isuku n’ibindi bijyana na byo kg 25%
8104.11.00 --Harimo nibura 99.8% ku buremere bwa manyeziyumu kg 0% 8104.19.00 --Ibindi kg 0% 8104.20.00 -Ibisigazwa by’inzuma kg 0% 8104.30.00 -Ibihere, byashyizwe mu byiciro hakurikijwe uko bingana; amafu kg 0% 8104.90.00 -Ibindi kg 0%
82.01 Ibikoresho byo mu ntoki bikurikira: ibitiyo, peri, macaku, amapiki, amasuka, rato; amashoka, n’ibindi nk’ibyo bikoreshwa mu gutema, za sekateri n’ibindi bakoresha mu gukata ibiti; nyirabunya, ibyuma n'ibindi bikoresho bakoresha mu buhinzi busanze, ubuhinzi bw'indabo n’imbuto cyangwa amashyamba.
8201.10.00 -Ibitiyo na peri kg 10% 8201.20.00 -Za macaku kg 10% 8201.30.00 -Igikoresho gisongoye nk’ipiki,amapiki, amasuka na za rato kg 10% 8201.40.00 -Amashoka, imihoro ihese, n’ibindi bikoresho nkabyo byo gutema kg 10% 8201.50.00 -Sekateri, n’ibindi bias zazo bi fashisha mu gukata kimwa n’ibimakasi
(harimo n’ibimakasi byifashiswa mu kogosha ubwoya bw’inyamaswa) kg 10%
8201.60.00 -Ibimakasi bikata uduti duto, ibimakasi bifite amaboko abiri bikoreshwa mu gucyonga uruzitiro, n’ibindi bimakasi bisa nabyo.
kg 10%
8201.90.00 -Ibindi bikoresho bifite amaboko bisa nabyo byifashishwa mu buhinzi, mu busitani, no mu mashyamba
8205.51.00 --Ibikoresho byo mu rugo kg 10% 8205.59.00 --Ibindi kg 10% 8205.60.00 -“blow lamps” kg 10% 8205.70.00 -Ibifashi binyuranye n'ibindi bisa na byo kg 10% 8205.80.00 -Amabuye y’umucuzi (anvils), imivuba igendanwa, ityazo rigendanwa
8208.10.00 -Ibyifashishwa mu gutunganya ibyuma kg 10% 8208.20.00 -Ibyifashishwa mu gutunganya imbaho kg 10% 8208.30.00 -Ibikoresho byifashishwa mu kikoni cyangwa ibyifashiswa mu ganda zikora
ibiribwakg 10%
8208.40.00 -Ibikoresho byifashishwa mu buhinzi, mu busitani cyangwa mu mashyamba kg 0% 8208.90.00 -Ibindi kg 10%
82.09 8209.00.00 Plates, sticks, tips na the like for tools, unmounted, of inyunge y'icyuma n'ibumba (cermets) .
kg 10%
82.10 8210.00.00 Imashini zikoreshwa intoki, zipima ibiro 10 cyangwa munsi ya byo, zikoreshwa mu gutegura, gutunganya no kugabura ibiribwa cyangwa ibinyobwa.
mu guconga amakaramu y’ibiti, n’ibindi bice bikata nk’ibyo kg 10%
8214.20.00 -Umushandiko w’ibikoresho byifashishwa mu guitunganya inzara z’intoki n’izibirenge (harimo n’ibyifashishwa mu guconga/gusena inzara) .
kg 25%
8214.90.00 -Ibindi kg 25% 82.15 Ibiyiko, amakanya, imidaho, udukoresho dukura urukoko ku mata,
udukoresho two guherezaho za gato, ibyuma byo gukata amafi, ibyuma byo gusiga amavuta ku migati, udukoresho two kwihereza isukari, n'ibindi bikoresho nk'ibyo byo mu gikoni cyangwa se ku meza.
83.01 Ingufuri n’amaserire (bifite imfunguzo cyangwa bikoreshwa n’amashanyarazi), bikoze mu cyuma n’ibindi nk’ibyo bikoreshwa mu gufunga ibintu byavuzwe haruguru, bikozwe mu cyuma-Ingufuri:
8301.10.10 ---Bidateranyije kg 10% 8301.10.90 ---Ibindi kg 25%
-Amaserire y'ubwoko bukoreshwa ku mamodoka: 8301.20.10 ---Bidateranyije kg 10% 8301.20.90 ---Ibindi kg 25%
-Amaserire y’ubwoko bukoreshwa bikoresho byo munzu byimukanwa : 8301.30.10 -Bidateranyije kg 10% 8301.30.90 -Ibindi kg 25%
-Andi maserire na za veru (bikoreshwa bugufuri): 8301.40.10 ---Bidateranyije kg 10% 8301.40.90 ---Ibindi kg 25% 8301.50.00 -Ibifungo biteye nk’iby’imikandara (clasps) n’amakadiri ariho bene ibyo
bifungo, byifitemo utuntu dufungana kg 25%
8301.60.00 -Ibice kg 10% 8301.70.00 -Imfunguzo zitangwa zitandukanye kg 25%
83.04 8304.00.00 Akabati ko kubikamo inyandiko, akabati ko kubikamo amakarita, agapulato bashiramo impapuro ku meza, agapulato bashyiramo amakaramu, kasha ikoreshwa mu biro n’ibindi bikoresho byo mu biro cyangwa kuri reception bisa nabyo, bifite ubutare bw’ibanze, ibindi bikoresho atari ibyimùukanwa byavuzwe mu mutwe wa 94.03
kg 25%
83.05 Za karaseri zishirwamo impapuro, za pense zifata impapuro n’ibindi bikoresho byo mu biro nk’ibyo bikoze mu butare bw’ibanze, agarafeze mu dushumi (urugero, bikoreshwa mu biro, imyenda ishyirwa ku ntebe z’imifariso, ibifunikwamo) bifite ubutare bw’ibanze
8305.10.00 -Mekanisume yagenewe gufatanya impapuro ziri zonyine na za Karaseri kg 10% 8305.20.00 -Utwuma bafatanyisha impapuro kg 10% 8305.90.00 -Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje(ibice) kg 10%
8404.90.00 -Ibice kg 0% 84.05 Imashini zitanga gazi ikomoka ku mazi, zaba zifite cyangwa zidafiye
ibice byazo bigenewe gusukura, amamashini ya gazi ya asetilene ni zindi masini zikoreshwa mu byamazi, zaba zifite cyangwa zidafite ibice byazo bigenewe gusukura.
8405.10.00 -Imashini zitanga gazi ikomoka ku mazi, zaba zifite cyangwa zidafiye ibice byazo bigenewe gusukura, amamashini ya gazi ya asetilene ni zindi masini zikoreshwa mu byamazi, zaba zifite cyangwa zidafite ibice byazo bigenewe gusukura
kg 0%
8405.90.00 -Ibice kg 0% 84.06 Za turubine zitanga umwuka ushyushya n’ubundi bwoko bwa turubine
8411.11.00 --Zifite ingufu zitarengeje KN 25 u 0% 8411.12.00 --Zifite ingufu zirengeje KN 25 u 0%
-Ibisunika turubo: 8411.21.00 --Zifite ingufu zitarenze kW 1,100 u 0% 8411.22.00 --Zifite ingufu zirenze kW 1,100 u 0%
-Izindi turubine za gaze: 8411.81.00 --Zifite ingufu zitarenze kW 5,000 u 0% 8411.82.00 --Zifite ingufu zirenze kW 5,000 u 0%
-Ibice: 8411.91.00 --Bya « turbo-jets » cyangwa « turbo-propellers » kg 0% 8411.99.00 --Ibindi kg 0%
84.12 Izindi moteri zisanzwe na moteri zindi 8412.10.00 -Moteri za reyagisiyo zindi zitari “turubojeti” u 0%
-Za moteri zikoresha ingufu z'amazi 8412.21.00 --Za silendire u 0% 8412.29.00 --Ibindi u 0%
-Za moteri zikoresha imyuka: 8412.31.00 --Za silendire u 0% 8412.39.00 --Ibindi u 0% 8412.80.00 -Ibindi u 0% 8412.90.00 -Ibice kg 0%
84.13 Imiyoboro y'ibitemba, yaba ikwiranye cyangwa idakwiranye n'ibikoresho bifashisha mu gupima, elevateri z'ibitemba. -Imiyoboro iberanya cyangwa yakozwe ku girango ikwirwe n'ibikoresho bifashisha mu gupima:
8413.11.00 --Imiyoboro inyurwamo na lisansi/mazutu cyangwa amavuta yo koroshya, biboneka ku masitasiyo ya esanse cyangwa mu magaraji.
u 10%
8413.19.00 --Ibindi u 10% 8413.20.00 -Imiyoboro ikoreshwa n'intoki , ibindi bitari ibivugwa mu gace ka 8413.11
cyangwa 8413.19 u 0%
8413.30.00 -Imiyoboro ya esanse/mazutu ni iy'amavuta yoroshya cyangwa imiyoboro inyurwamo amzi byose bigenewe gukorana na za pisito z'imbere muri moteri.
u 10%
8413.40.00 -Imiyoboro ya beto u 0% 8413.50.00 -Indi miyoboro y'urujya n'uruza u 0% 8413.60.00 -Indi miyoboro igizwe n'ibintu byikaraga umujyo umwe u 0% 8413.70.00 -Indi miyoboro yizunguza u 0%
-Indi miyoboro, za elevateri z'ibitemba: 8413.81.00 --Imiyoboro u 0% 8413.82.00 --Elevateri z'ibitemba u 0% 8413.91.00 --Y'amapombo kg 0% 8413.92.00 --Bya elevateri z'ibitemba kg 0%
84.14 Amapombo y’umwuka komporoseri z'umwuka cyangwa gaze na za vantilateri, ibifashi bya vantilateri, byaba bkwiranye cyangwa bidakwiranye na za filitire.
8414.10.00 -Amapombo y’umwuka u 10% 8414.20.00 -Amapombo akoreshwa intoki cyangwa ibirenge u 10% 8414.30.00 -komporoseri z’ubwoko bukoreshwa mu bikoresho bikonjesha u 10% 8414.40.00 -Za komporoseri z'umwuka zomekwa kuri shasi kugira ngo zikurure u 10%
-Udutangamuyaga (za vantilateri): 8414.51.00 --Vantirateri zo ku meza, zishyirwa hasi, ku nkuta, ku madirishya, ku idari
cyangwa ku gisenge, zifite moteri y'ingufu zitarengeje W 125 u 25%
8414.59.00 --Ibindi u 25% 8414.60.00 -Za kapishe zifite uruhande rutambite rutarengeje cm 120 u 25% 8414.80.00 -Ibindi u 25% 8414.90.00 -Ibice kg 10%
84.15 Za kilimatizeri, zifite za vatarateli n’ibice bigenga ubushyuhe n’ubukonje, harimo na za vantilateri zikoreshwa na moteri na za erema zihindura ubushyuhe n’ubukonje, harimo n’imashini zihora zitanga ubukonje.
8415.10.00 -Amadirishya cyangwa ibindi byose bishyirwa mu nkuta, byujuje ibya ngombwa byose uko bifatanye cyangwa “bigiye bitandukanye”
u 25%
8415.20.00 -Z'ubwoko bukoreshwa ku binyabiziga bya moto u 25% -Harimo na inite igenewe gukonjesha na valuve igenewe guhinduranya ubushyuhe (amapombo akoresha ubushyuhe):
u 25%
8415.82.00 --Ibindi, birimo ikintu gikonjesha u 25% 8415.83.00 --Kitarimo ikintu gikonjesha u 25% 8415.90.00 -Ibice kg 10%
84.16 Ibyuma bitwika amavuta adafashe, afashe cyangwa gazi ikoreshwa mu mafuru; ibyuma bicunga umuriro wo mu ifuru, harimo udutanda dukoreshwa n’imashini, ibyuma bivanaho ivu n’izindi mashini bimeze kimwe.
8418.10.00 -Za firigo, ibyuma bikonjesha, bifite imiryango y’inyuma itandukanye u 25% -Ibyuma bikonjesha, nk’ibikoreshwa mu ngo:
8418.21.00 --Byo mu bwoka bw’ibikamura u 25% 8418.29.00 --Ibindi u 25% 8418.30.00 -Ibyuma bikonjesha bimeze nk'ibisanduku, bifite ubushobozi butarengeje litiro
800u 25%
8418.40.00 -Ibyuma bikonjesha biterekwa bihagaritse, bitarengeje litiro 900 u 25% 8418.50.00 -Ibindi bikoresho byo munzu (ibisanduku, utubati, za etageri zishyirwamo
ibintu bashaka ko bijya ahagaragara, udusanduku n'ibindi ) bikoreshwa mu kubika no kwerekana ibintu, birimo ibyuma bikonjesha
u 10%
-Ibindi bikoresho birimo za firigo cyangwa ibyuma bikonjesha; amapombe y’umuriro: --Amapombe akoreshwa mu gushyushya no gukonjesha mu nzu atari imashini zituma mu nzu hahehera zivugwa mu cyiciro cya 84.15
8418.61.10 ---Bikoreshwa mu ikaragiro ry'amata cyangwa mu burobyi u 0%
bishyushywa cyangwa bidashyushywa n'umuriro w'amashanyarazi (hatarimo amafuru, kwiziniyeri n'ibindi bikoresho by'umutwe wa 85.14), ku kwita ku bikoresho hagendewe kuri gahunda y'imikorere yo guhindura ubushyuhe nko gucana, guteka, guteka inyama mu mavuta, kuyungurura amazi, kugurora, kwica mikorobe, guteka ibiryo ngo mikorobe zipfe, kubiza amazi, kumisha, guhindura amazi umwuka, amazi ahindurwamo umwuka, guhindura umwuka mo amazi cyangwa gukonjesha, ikindi kitari amamashini cyangwa ibikoresho by'ubwoko bukoreshwa mu rugo, ibikoresho bishyushya amazi ako kanya cyangwa biyabika, bidakoresha amashyanyarazi. -Ibishyushya amazi ako kanya cyangwa biyabika, bidakoresha amashanyarazi:
8419.11.00 --Ibishyushya amazi ako kanya bikoresha gazi u 0% 8419.19.00 --Ibindi u 0% 8419.20.00 -Ibikoresho byica mikorobe byo kwa muganga, mu ibagiro cyangwa muri
raboratwariu 0%
-Imashini zumisha: 8419.31.00 --Umusaruro ukomoka ku buhinzi u 0% 8419.32.00 --Ku mbaho, impapuro, igitsima gikorwamo impapuro, cyangwa ibikarito u 0% 8419.39.00 --Ibindi u 0% 8419.40.00 -Ibikoresho biyungurura amazi cyangwa biyaha umurongo u 0% 8419.50.00 -Ibipimofatizo byo guhinduranya ubushyuhe u 0% 8419.60.00 -Amamashini ahindura gazi mo amazi cyangwa izindi gazi u 0%
-Izindi mashini, ibikoresho: 8419.81.00 --Mu gukora ibinyobwa bishyushye cyangwa guteka cyangwa guteka ibiryo u 0% 8419.89.00 --Ibindi u 0% 8419.90.00 --Ibice kg 0%
84.20 Imashini zinoza impapuro cyangwa imyenda zibitsindagira ku kintu kigenda (calander), zindi zitari izikoreshwa ku byuma cyangwa ibirahuri na sirendere zabyo.
8421.12.00 --Imashini zumutsa imyenda u 10% 8421.19.00 --Ibindi u 10%
-Imashini ziyungurura cyangwa zisukura ibintu na apareye zikoreshwa ku bisukika:
8421.21.00 --Byo kuyungurura cyangwa gusukura amazi u 0% 8421.22.00 --Byo kuyungurura cyangwa gusukura ibinyobwa bindi bitari amazi u 0% 8421.23.00 --Za firitiri z’amavuta cyangwa risansi za moteri zikoreshwa na buji u 10% 8421.29.00 --Ibindi u 10%
-Imashini na za apareye ziyungurura cyangwa zisukura zikoreshwa kuri gazi: 8421.31.00 --Za firitiri z’umwuka winjira za moteri zikoreshwa na buji u 10% 8421.39.00 --Ibindi
cyangwa ibindi bishyirwamo ibintu; imashini zisuka ibintu mu macupa, mu tujerekani, mu dusanduku, mu dufuka cyangwa ibindi bishyirwamo ibintu, zibifunga, zibishyiraho udufuniko cyangwa zomekaho udupapuro twanditseho, imashini zishyira imifuniko ku macupa, ku makarabiya, ku dutembo no ku bindi bintu bishyirwamo ibintu bimeze kimwe; imashini zipakira cyangwa zifunika ibintu (harimo imashini zifunika zikoresha ubushyuhe butwika); imashini zishyira umwuka mu binyobwa. -Imashini zoza ibyombo:
8422.11.00 --Zikoreshwa mu ngo u 25% 8422.19.00 --Ibindi u 0% 8422.20.00 -Imashini zikoreshwa mu guhanagura cyangwa kumutsa amacupa cyangwa
ibindi bishyirwamo ibintu u 0%
8422.30.00 -Imashini zikoreshwa mu gusuka ibintu mu macupa, mu tujerekani, mu dusanduku, mudufuka cyangwa ibindi bibishyirwamo ibintu, mu kubifunga, mu gushyiraho ikirango cyangwa komekaho udupapuro twanditseho, imashini zikoreshwa mu gushyira imifuniko ku macupa, ku makarabiya, ku ducupa no ku bindi bishyirwamo ibintu, imashini zikoreshwa mu gushyira umwuka mu binyobwa.
u 0%
8422.40.00 -Izindi mashini zikoreshwa mu gupakira cyangwa mu gufunika ibintu (harimo izifunika hakoreshejwe ubushyuhe butwika)
8424.81.00 --Ibijyanye n’ubuhinzi busanzwe cyangwa ubuhinzi bw’indabo u 0% 8424.89.00 --Ibindi u 0% 8424.90.00 -Ibice kg 10%
84.25 Imashini zikoreshwa mu guterura ibiremereye atari imashini ziterura ibintu biremeye zibyereza; za tereyi, za kapisita, n'amajeki. -Imashini zikoreshwa mu guterura ibiremereye atari imashini ziterura ibintu biremereye z’ubwoko bukoreshwa mu guterura ibinyabiziga:
8425.11.00 --Izikoresha moteri ikoreshwa n’amashanyarazi u 10% 8425.19.00 --Ibindi u 10%
-Izindi tereyi; za kapisita: 8425.31.00 --Izikoresha moteri ikoreshwa n’amashanyarazi u 10% 8425.39.00 --Ibindi u 10%
-Amajeki; amamashini akoreshwa mu guterura ibiremereye nk’aterura ibinyabiziga:
8425.41.00 --Imashini zirimo amajeki nk’izikoreshwa mu magaraje u 10% 8425.42.00 --Andi majeki n'imashini ziterura ibiremereye za idororike u 10% 8425.49.00 --Ibindi u 10%
8427.10.00 --Amakamyo yifitemo ingufu ziyatwara zikomora kuri moteri u 0% 8427.20.00 --Andi makamyo yifitemo ingufu ziyatwara u 0% 8427.90.00 --Andi makamyo u 0%
84.28 Izindi mashini zose zo guterura, izo gufata, izo gupakira no gupakurura (ingero nka za asanseri, amadarajy a agenda, imashini zo mu nganda zitwara ibintu ku minyururu, imodoka zigendera mu kirere ku nsinga).
8428.10.00 -Asanseri n'udutebo tuzamura ibintu u 0% 8428.20.00 -Ibizamura ibintu n'ibibitwara bifite amapine u 0%
-Ibindi bikomeza kuzamura no gutwara ibicuruzwa cyangwa ibikoresho: 8428.31.00 --Ibindi byakorewe by'umwihariko gutwara ibintu munsi y'ubutaka u 0% 8428.32.00 --Ibindi, biteye nk'indobo u 0% 8428.33.00 --Ibindi, biteye nk'umukandara u 0% 8428.39.00 --Ibindi u 0% 8428.40.00 -Amabara akoresha umuriro n’ibindi bagenderaho biyega u 0% 8428.60.00 -Za tareferiki, asanseri bicaramo, bagenderamo kuri siki; ibikoreshwa mu
gukurura imashini zikoresha imigozi u 100%
8428.90.00 -Izindi mashini u 0% 84.29 Za kateripirari zitwara, karigita zihinga ziberamye, izisena,
iziringanyiza, imashini ziyora ibintu, izicukura, izipakira, izitsindagira ibintu n’izitsindagira imihanda. -Za kateripirari na za karigita zihinga ziberamye:
8429.11.00 --Imashini zica inzira u 0% 8429.19.00 --Ibindi u 0% 8429.20.00 -Imashini zisena n’iziringanyiza u 0% 8429.30.00 -Ibiharatuzi (scappers) u 0% 8429.40.00 -Imashini zitsindagira ibintu n’izitsindagira imihanda u 0%
-Imashini zitiyura, izicukura n’izipakira: 8429.51.00 --Izipakirira imbere u 0% 8429.52.00 --Imashini zifite ikintu kizenguruka cyo mu bwoko bwa 3600 u 0% 8429.59.00 --Ibindi u 0%
gushushanya, mu kwandika ku mashusho cyangwa mu gukata ibyifashishwa mu gukora imyenda yambarwa.
84.45 Amamashini yo gutegura inyabusapfu; gukora indodo, kuzizinga inyabubiri, n'urundi rusobe rw'amamashini yo gukora ibizingo by'indodo; amamashini yo kuzingira ku bidongi indodo (ushyizemo no kuzinga iziboshye intambike) n'amamashini yo gutegura indodo zo gukoresha ku mamashini yo mu bice bya 84.46 cyangwa 84.47. Amamashini ategura ubuhiha bukora imyenda:
8445.11.00 Imashini zisobanura ubuhiha u 0% 8445.12.00 Imashini zirambura ubuhiha u 0% 8445.13.00 Imashini zikoreshwa mu gushushanya cyangwa mu kujya mu cyerekezo
runaka u 0%
8445.19.00 Ibindi u 0% 8445.20.00 Imashini zikora imyenda u 0% 8445.30.00 Imashini zihina imyenda u 0% 8445.40.00 Imashini ziboha imyenda (harimo n’indodo zitambitse) cyangwa izizinga
ubudodo ku bidongi u 0%
8445.90.00 Ibindi u 0% 84.46 Imashini zo kuboha (zikoresha ubudodo buri ku kidongi)
8446.10.00 Ziboha ibitambaro bitarengeje ubugari bwa cm 30 u 0% Ziboha ibitambaro birengeje ubugari bwa cm 30, bifite indodo zisobekeranye
8446.21.00 Imashini ziboha zikoresha umuriro u 0% 8446.29.00 Ibindi u 0% 8446.30.00 Ziboha ibitambaro bifite ubugari burengeje cm 30, bidafite indodo
zisobekeranye 84.47 Imashini ziboha, imashini ziteranya imyenda hamwe n’izikoreshwa mu
gukora indodo, ture, utudanteri, gushyira amabara ku myenda, incunda, amapfundo y’umutako cyangwa utwenda dupfumuye hamwe n’imashini zikoreshwa mu gupfundika indodo -Imashini zikoreshwa mu gufofira:
8447.11.00 --Zifite umurambararo w’umwiburungushure utarengeje mm 165 u 0% 8447.12.00 --Zifite umurambararo w’umwiburungushure urengeje mm 165 u 0% 8447.20.00 -Imashini zifuma; imashini zifatanya imyenda u 0% 8447.90.00 -Ibindi u 0%
84.48 Urusobe rw'imashini zunganira izo mu bice bya 84.44, 84.45, 84.46 or 84.47 (ingero nka za dobi, jakadi, izihagarika ubwazo, igitanda cy'ihori gihindura imikorere); ibyuma bidateranije n'ibindi byo ku ruhande bibereye gukoreshwa byonyine cyangwa by'umwihariko hamwe n'amamashini yo muri iki gice cyangwa yo mu bice bya 84.44, 84.45, 84.46 cyangwa 84.47 (ingero: imashini zizinga indodo, izirambura imyenda, udusokozo turambura indodo, imashini zitunganya iforoma, ibitanda by'amahori, inshinge zo kudoda imyenda y'imibohano). -Imashini zungiriza izindi mashiniI zivugwa mu cyiciro cya 84.44, 84.45, 84.46 cyangwa 84.47:
8448.11.00 --Imashini zo mu bwoko bwadobi, jakwari; izigabanya ikarita, izifotora inyandiko, imashini zitobora cyangwa ziteranya ibintu zikoresha
kg 0%
8448.19.00 --Ibindi kg 0% 8448.20.00 -Ibice n'ibikoresho by'inyunganizi by’imashini zivugwa mu cyiciro cya 84.44
8448.51.00 --Za koroshe, inshinge cyangwa ibindi byifashishwa mu kudoda kg 0% 8448.59.00 --Ibindi kg 0%
84.49 8449.00.00 Imashini zikoreshwa mu gukora cyangwa kunononsora imyenda idafite indodo hasi no hejuru mu gitambaro cyangwa mu buryo igaragara, harimo imashini zikora ingofero zorohereye; ibyifashifwa mu gukora ingofero.
kg 0%
84.50 Imashini zoza zikoreshwa mu ngo cyangwa zo mu bwoko bw’izimesa, harimo imashini zimesa zikanumutsa. -Ifite ubushobozi buhinduwe mu myenda yumye itarengeje kg 10: --Imashini zikoresha ubwazo:
8450.11.10 ---Bidateranyije u 10% 8450.11.90 ---Ibindi u 25%
8450.19.10 ---Bidateranyije u 10% 8450.19.90 ---Ibindi u 25%
-Ifite ubushobozi buhinduwe mu myenda yumye itarengeje kg 10: 8450.20.10 ---Bidateranyije u 10% 8450.20.90 ---Ibindi u 25% 8450.90.00 -Ibice kg 10%
84.51 Imashini (zitari izivugwa mu cyiciro cya heading84.50) zikoreshwa mu kumesa, mu gusukura, gukamura, kumisha, kunanura, kugorora imyenda (harimo no kugorora imyenda bayomekanya), mu kwererutsa, kurihindura, kwambika, kunoza, kwinika indodo, ibitambaro, imyenda idoze n'imashini zikoreshwa mu gushyira ibintu bifatira ku myenda cyangwa ibindi bikoreshwa mu gukora ibitwikira hasi mu nzu nka rinorewumu; imashini zikoreshwa mu kuzinga, mu kuzingura , mu guhina, no gukata ibitambaro.
8451.10.00 -Imashini zisukura imyenda zidakoresheje amazi u 0% -Imashini zumisha:
8451.21.00 -- Ifite ubushobozi buhinduwe mu myenda yumye itarengeje kg 10 u 0% 8451.29.00 --Ibindi u 0% 8451.30.00 -Imashini zigorora imyenda u 0% 8451.40.00 -Imashini zifura, zitera ipasi cyangwa imashini zihindura amabara u 0% 8451.50.00 -Imashini zizinga, zizingura, zikunja, zikata cyangwa zishyira utudanteri mu
8451.90.00 -Ibice kg 0% 84.52 Imashini zidoda zitari izidoda ibitabo zivugwa mu cyiciro cya 84.40;
ibikoresho byo mu nzu byimukanwa, aho batereka imashini n’ibizitwikira; inshinge zikoreshwa mu mashini zidoda.
8452.10.00 -Imashini zidoda zo mu bwoko bukoreshwa mu ngo u 0% -Izindi mashini zidoda ziri ‘’automatic’’:
8452.21.00 --Imashini zikoresha u 0% 8452.29.00 --Ibindi u 0% 8452.30.00 -Inshinge zikoreshwa mu mashini zidoda kg 0% 8452.40.00 -Intebe, aho batereka imashini zidoda n’ibizitwikira n’ibice byazo kg 0% 8452.90.00 -Ibindi bice by’imashini zidoda kg 0%
84.53 Imashini zitari izidoda imyenda zikoreshwa mu gutegura impu, mu kuzikana, kuzitunganya, mu gukora cyangwa gusana inkweto n’ ibindi bikozwe mu mpu.
8453.10.00 -Imashini zikoreshwa mu gutegura impu, kuzikana cyangwa mu kuzitunganya u 0% 8453.20.00 -Imashini zikoreshwa mu gukora cyangwa gusana inkweto u 0% 8453.80.00 -Izindi mashini u 0% 8453.90.00 -Ibice kg 0%
8456.20.00 -Zakozwe na gahunda y'imikorere ya iritarasoniki u 0% 8456.30.00 -Zakozwe na gahunda y'imikorere zitanga amashanyarazi u 0% 8456.90.00 -Ibindi u 0%
84.57 Ibigo bikorerwamo amamashini, amamashini yo mu ishami ry'uruganda (ishami rimwe ry'uruganda) n'amamashini yo mu mashami menshi y'uruganda ahererekanya ibikorwa, byose bigenewe gutunganya ibyuma.
8457.10.00 -Ibigo bikorerwamo amamashini (Machining centres) u 0% 8457.20.00 -Imashini zubaka zigize ishami (sitasiyo imwe) u 0% 8457.30.00 -Amamashini yo mu mashami menshi y'uruganda ahererekanya ibikorwa u 0%
bikoreshwa n'amaboko 8466.10.00 -Imashini zifata ibikoresho n'izifungura kg 0% 8466.20.00 -Izifata ibikoresho kg 0% 8466.30.00 -Imitwe igabanya n'ibindi biba biherekeza izo mashini kg 0%
-Izindi:8466.91.00 --Z'imashini zivugwa mu mutwe wa 84.64: kg 0% 8466.92.00 --Z'imashini zivugwa mu mutwe wa 84.65: kg 0% 8466.93.00 --Ku mamashini avugwa mu bice 84.56 kugeza ku cya 84.61 kg 0% 8466.94.00 --Z'imashini zivugwa mu mutwe wa 84.62, 84.63: kg 0%
8467.91.00 --Uruhererekane rw’ibyuma bikata kg 0% 8467.92.00 --Ibikoreshwa n’umwuka cyangwa kg 0% 8467.99.00 --Ibindi kg 0%
84.68 Imashini n'ibyuma bisudira cyangwa kubihuza ku buryo bishobora gukata cyangwacyangwa ntibibikore, bindi bitari ibivugwa mu cyiciro cya 85.15; imashini na apareye zikoreshwa na gazi
8468.10.00 -Amatiyo akoreshwa n'amaboko u 0% 8468.20.00 -Imashini na apareye zikoreshwa na gazi u 0% 8468.80.00 -Izindi mashini na apareye u 0% 8468.90.00 -Ibice kg 0%
84.69 8469.00.00 Amamashini yo kwandika ariko hatarimo izishyira inyandiko ku mpapuro zivugwa mu gice cya No.84.43, imashini zitunganya inyandiko (imashini zi)unganya inyandiko
8471.60.00 -Ibice byinjiza cyangwa bisohora amakuru, byaba bifite cyangwa bidafite ibice bibikwamo amakuru biri mu kintu kimwe
u 0%
8471.70.00 -Ibice bibikwamo amakuru u 0% 8471.80.00 -Ibindi bice bya mudasobwa bitunganya amakuru u 0% 8471.90.00 -Ibindi u 0%
84.72 Izindi mashini zo mu biro (ingero nka hegitogarafe (hectograph) cyangwa imashini zitubura impapuro za sitensile (stencil), imashini yo gukoresha mu mbwirwaruhame, imashini zikoresha mu gutanga inyandiko, imashini zo kuvangura ibiceri, imashini zibara ibiceri cyangwa zifunga udupaki, imashini ziconga amakaramu y'igiti, imashini zitobora cyangwa zifatanya impapuro zikoresheje inzuma.
8472.10.00 -Imashini zitubura u 0% 8472.30.00 -Imashini zishungura cyangwa zishyira mu bubiko cyangwa zinjiza ubutumwa
mu mabaruwe cyangwa muri bande, imashini zifungura, zifunga cyangwa zishyira akamenyetso ku butumwa n'imashini zitera cyangwa zikurahocyangwacyangwacyangwa kashe y'iposita
u 10%
8472.90.00 -Ibindi u 10% 84.73 Ibyuma bidateranije n'ibindi byo ku ruhande bijyana na byo (hatarimo
imipfundikizo, ibisanduku byo gutwara ibintu n'ibindi bisa nabyo) bibereye gukoreshwa byonyine cyangwa by'umwihariko hamwe n'amamashini avugwa mu bice bya 84.69 kugeza kuri 84.72.
8473.10.00 -Ibice n'ibikoresho by'inyunganizi of the amamashini bivugwa mu gice 84.69 kg 10% -Ibice n'ibikoresho by'inyunganizi of the amamashini bivugwa mu gice 84.70:
8473.21.00 --mashini zibara ku buryo bw'ikoranabuhanga dusanga mu kiciro ka 8470.10, 8470.21 cyangwa 8470.29
kg 10%
8473.29.00 --Ibindi kg 10%8473.30.00 -Ibice bya mudasobwa n’ibiyiherekeza bivugwa mu cyiciro cya 84.71 kg 0%8473.40.00 -Ibice by’imashini n’ibiziherekeza bivugwa mu cyiciro cya 84.72 kg 10%8473.50.00 -Ibice n'ibikoresho by'inyunganizi byose bikwiriye gukoreshwa ku mashini
zivugwa mu byiciri bibiri cyangwa birenga kuva ku cyiciro cya 84.69 kugeza kuri 84.72
8474.31.00 --Imashini zivanga beto u 0% 8474.32.00 --Imashini zivanga ibituruka ku mabuye y’agaciro na godoro u 0% 8474.39.00 --Ibindi u 0% 8474.80.00 -Izindi mashini u 0% 8474.90.00 -Ibice kg 0%
84.75 Imashini ziteranya amatara y’umurirocyangwa, amatibe cyangwa amatara y’uducumacyangwa, mu kintu gikozwe mu kirahuri, imashini zitunganya ibirahuri cyangwa ibintu bikozwe mu birahuri hakoreshejwe ubushyuhe
8475.10.00 -Imashini ziteranya amatara y'umurirocyangwa, amatibe cyangwa amatara y'uducuma, mu bintu bikozwe mu kirahuri
u 0%
-Imashini zikora ibirahuri cyangwa ibintu bikozwe mu birahuricyangwa hakoreshejwe ubushyuhe:
8475.21.00 --Imashini zikora insinga za fibure obutike n’imitere yazo u 0% 8475.29.00 --Ibindi u 0% 8475.90.00 -Ibice kg 0%
84.80 Udukarito dutanga imiterere ku byuma bishongeshwa; imiterere y'intango; gukora imiterere y'ibishushanyo; imiterere ku byuma (ibindi bitari imiterere ya ingoti), icyuma kivanze feri na karubone, ibirahure, ibikoresho by'amabuye y'agaciro, kawucu cyangwa parasitiki.
8480.10.00 -Udukarito dutanga imiterere ku byuma bishongeshwa kg 0% 8480.20.00 -Imiterere y'intango kg 0% 8480.30.00 -Imiterere ikurikizwa mu kubumba (Moulding patterns) kg 0%
-Imiterere y'ibyuma cyangwa ibyuma bivanze feri na karubone: 8480.41.00 --Ubwoko bwo gushyiramo cyangwa kwegeranya ibintu kg 0% 8480.49.00 --Ibindi kg 0% 8480.50.00 -Imiterere y'ibirahure kg 0% 8480.60.00 -Imiterere y'ibikoresho by'amabuye y'agaciro kg 0%
-Imiterere ya kawucu cyangwa parasitiki: 0% 8480.71.00 --Ubwoko bwo gushyiramo cyangwa kwegeranya ibintu kg 0% 8480.79.00 --Ibindi kg 0%
84.81 Robine, vane n'ibikoresho bisa bikoreshwa ku matiyo, ibyuma bifunika ibikoresho bishyushya, ibigega by'amazi, ibigega bini cyangwa ibisa na byo, harimo vane zigabanya ingufu na robine terimositatike.
8481.10.00 -Vane zigabanya ingufu kg 10% 8481.20.00 -Vane za orewoyidororoke cyangwa vane zohereza umwuka wegeranye kg 10% 8481.30.00 -Vane zijyana amazi mu cyerekezo kimwe kg 10% 8481.40.00 -Vane z'umutekano cyangwa zo gufasha kg 10% 8481.80.00 -Ibindi bikoresho kg 10% 8481.90.00 -Ibice kg 10%
8482.91.00 --Ibizingo by'ibyuma, inshinge n'ibyuma bizinga kg 10% 8482.99.00 --Ibindi kg 10%
84.83 Ibyuma bya taransimisiyo (harimo na za kame na vireboroke) na maniveri, sisipansiyo n’imitambiko ikoze mu cyuma; ibyuma bikoreshwa mu gushyiramo vitesi no kuyobora; amavisi yiburungushuye n’asongoye; za buwate za vitesi n’ibindi bikoreshwa mu guhindura umuvuduko, hakubiyemo za komveritiseri za kupure; vora z’imodoka na za puri, hakubiyemo ibifunga za puri, amburiyaje n’ibifatanya ibyuma bya taransimisiyo (hakubiyemo n’ibyuma bihuza karada zifite imfuruka zaguye).
8483.10.00 -Ibyuma bya taransimisiyo (harimo na za kame na vireboroke) na maniveri u 10% 8483.20.00 -Ibifunika imitambiko ikaraga amapine, birimo utuntu duteye bupira
8483.40.00 -Ibyuma bikoreshwa mu gushyiramo vitesi no kuyobora, bindi atari ibifite amapine afite amenyo, za pinyo n'ibindi byuma bya taransimisiyo biba biri byonyine; amavisi yiburungushuye n'asongoye; za buwate za vitesi n'ibindi bikoreshwa mu guhindura umuvuduko, hakubiyemo za komveritiseri za kupure
u 10%
8483.50.00 -Vora z'imodoka na za mushiguzi (pulleys), hakubiyemo ibice by’izo mushiguzi
85.30 Ibikoresho by’amashanyarazi bitanga ibimenyetso, bigenzura umutekano n’imigendere yo mu muhanda kuri za gariyamoshi, taramuweyi (tramways), ahantu haparikwa ku biganda mu muhanda, mu nzuzi n’ibiyaga rwagati mu gihugu, ahantu hagenewe guparika, inyubako zo mu byambu n’ibibuga by’indege (bindi bitari ibivugwa mu mutwe wa 86.08).
8530.10.00 Ibikoresho byagenewe inzira za gari ya moshi na taramuweyi u 0%
8530.80.00 Ibindi bikoresho u 0%
8530.90.00 Ibice kg 25%
85.31 Igikoresho gitanga ibimenyetso by’amajwi cyangwa amashusho gikoresha amashanyarazi (nk’inzogera, ibyapa, intabaza zivuga iyo hari ubujura cyangwa inkongi y’umuriro, bindi bitari ibiri mu mutwe wa 85.12 cyangwa 85.30.
8540.12.00 --Umukara n'umweru cyangwa irindi bara rimwe (monochrome) u 10%
8540.20.00 -Amatibe ya kamera za tereviziyo; ibihindura amashusho n’ibiyongerera ireme (image converters na intensifiers); bindi bitari amatibe ya foto-katode
u 10%
8540.40.00 -Amatibe agaragaza amakurufatizo (data)/amashusho, amabara, bifite “phosphor dot screen pitch” iri munsi ya 0.4 mm
Ibisobanuro byerekeye iki Cyiciro 1. Iki gice ntikirebana n'ingingo zo mu mitwe ya 95.03 cyangwa 95.08, cyangwa ibisa nabyo byo mu mutwe wa 95.06. 2. Ijambo “ibice nsimbura” na “ibice nsimbura n'inyunganizi” ntaho akoreshwa ku bicuruzwa bikurikira, byaba bigaragazwa cyangwa bitagaragazwa nk'ibicuruzwa bibarirwa muri iki Cyiciro: (a) Ibice byunga, ironderi cyangwa ibindi nk'ibyo icyo byaba bikozemo cyose (byatondetswe hakurikijwe ibintu bikigize cyangwa mu mutwe wa 84.84) cyangwa ibindi bicuruzwa bikoze muri kawucu yakomejwe hifashishijwe uburyo bw'ubutabire yindi itari kawucu ikomeye (umutwe 40.16); (b) Ibice bikoreshwa muri rusange, nk’uko byasobanuwe mu gika cya 2 cyo mu gice cya XV ,cy’ibcyuma (Igice XV) cyangwa ibicuruzwa bisa na byo bya parasitiki (Umutwe wa 39); (c) Ibintu bivugwa mu Mutwe wa 82 (ibikoresho); (d) Ibintu bivugwa mu cyiciro cya 83.06; (e) Amamashini cyangwa apareye byo mu bice bya 84.01 kugeza ku cya 84.79, cyangwa ibice nsimbura byabyo, ibicuruzwa byo mu mutwe 84.81 cyangwa 84.82 cyangwa, bipfa kuba bigize igice kigaragara cya za moteriice byose bya za moteri, ibicuruzwa, ibicuruzwa byo mu mutwe wa 84.83; (f) Imashini cyangwa ibikoresho by'amashanyarazi (Umutwe wa 85); (g) Ibintu bivugwa mu Mutwe wa 90; (h) Ibintu bivugwa mu Mutwe wa 91; (ij) Intwaro (Umutwe wa 93); (k) Amatara cyangwa ibintu bimurika bivugwa mu cyiciro cya 94.05; cyangwa (l) Uburoso bukoreshwa nk'ibice by'ibinyabiziga (icyiciro cya 96.03). 3. Ahantu mu mitwe ya 86 kugeza ku wa 88 havugwa “ibice” cyangwa se “inyongera” ntaho bihurira n'ibice cyangwa inyongera bitabereye gukoresha gusa ku bicuruzwa byo muri iyo nitwe Igice cyangwa se inyongera gihuye n’igisobanuro cy'uko ibicuruzwa biteye mu bice by’iyo Mitwe binyuranye cyangwa irenze muri iyo mitwe, gishyirwa muri uwo mutwe ufite aho uhuriye n’akamaro nyamukuru ka cya gice cyangwa se ya nyongera 4. Ku bijyanye n'ibivugwa muri iki Gice: (a) Ibinyabiziga usanga akenshi byarakorewe kugenda mu mihanda no ku marayirayi nk'uko bivugwa mu cyiciro cyabigenewe mu Mutwe wa 87;
360
(b) Ibinyabiziga bya moteri bigendera mu mazi cyangwa ku butaka biri mu cyiciro cyabyo mu gice cyabyo cya 87 (c) Indege zubatswe ku buryo bwihariye zishobora na none gukora nk’ibinyabiziga byo mu muhanda biri mu cyiciro cyabyo mu gice cyabyo cya 88 5. Imodoka zifite ibihago by’umwuka zigomba gushyirwa muri iki cyiciro kimwe n’ibindi binyabiziga bisa nabyo mu buryo bukurikira: (a) Mu Mutwe wa 86 bigenewe kugendera mu nzira zigiye umujyo umwe (hovertrains); (b) Mu mutwe wa 87 mu gihe zigendera ku butaka cyangwa hejuru y’ubutaka n’amazi; (c) Mu mutwe wa 89 iyozagenewe kugenda ku mazi, byashobora cyangwa bidashora kugera ku butaka cyangwa ibyiciro byo kugera ku butaka cyangwa se na none kugendera ku rubura. Ibice nsimbura n’ibikoresho nyunganizi by'ibinyabiziga bifite amurutiseri z'umwuka bigomba gushyirwa mu cyiciro kimwe n'ibinyabiziga bivugwa mu cyiciro kirimo ibyo binyabiziga bifite amurutiseri z'umwuka nk'uko biteganyijwe mu gika kibanza. Ibintu bigize amarayirayi ya “hovertrain” bigomba gutondekwa nk’ibikoresho by’ikora rya rayirayi za gariyamoshi n’ibikoresho byo gutanga ibimenyetso, by’umutekano, no kugenzura imigendere ya za gari ya moshi w’urujya n’uruza rwazo
361
Umutwe wa 86Za gari ya moshi cyangwa taramuweyi, kontineri n’ ibice byazo byerekeranye n’ibigenda byikaraga bikora hasi; ibintu
bikora n’ibisana amarayirayi ya gariyamoshi na taramuweyi n’ibice nsimbura byabyo, n’ibikoresho byerekeranye n’ibyapa (harimo ibikoresha amashanyarazi n’ibiri mekanike) by’amoko yose
Ibisobanuro bijyanye n’uyu mutwe. 1. Uyu mutwe ntureba: (a) Imitambiko ishyigikiye inzira za gariyamoshi (sleeper) ikozwe mu mbaho cyangwa beto, cyangwa uduce tw'inzira ya za gari ya moshi dukoze muri beto (icyiciro cya 44.06 cyangwa 68.10) b) Ibikoresho byo kubaka inzira za gariyamoshi bikozwe mu butare cyangwa umuringa byo mu gice cya 73.02, cyangwa (c) Ibimenyetso bikora nk’ibyapa cyangwa ibikoresho bibungabunga umutekano w’imigendere yo mu nzira za gariyamoshi byo mu gice cya 85.30. 2. Igice cya 86.07 kirebana n’ibi bikurikira: (a) Imitambiko, ibiziga, ibyuma bikorana n'ibiziga (vitesi), amapine y'icyuma, ibiziga bya parasitike n'ibigurudumu n'ibindi bice by'ibiziga (b) Amakadiri, amakadiri akoze indiba, imitambiko iyega n’imitambiko igendaho ibintu; (c) Buwate z’umutambiko; pedare ya feri; (d) Amorutiseri z’ibikoresho bikoreshwa mu bwikorezi; ingobe n’ibindi bikoresho bikoresha mu guteranya ibintu no guhuza za koridoro; (e) Karisori. 3. Haseguriwe ibiteganywa mu gisobanuro cya 1 haruguru, icyiciro cya 86.08 kirebana n’ibi: (a) Inzira yahujwe, ibice by'inzira za gari ya moshi bizenguruka bifasha gariyamoshi guhindukira (turntables), rasoro zigabanya ihungabana (buffers), ibikoresho byo gupima imizigo. (b) Semafore, disike zikoreshwa mu gutanga ibimenyetso, icyuma gifashe kuri moteri kigenzura umuvuduko n’ibindi byuma bikora mu gutanga ibimenyetso (harimo, ibikoresha amashanyarazi, n’ibitayakenera) cyangwa ibikoresho bigenzura urujya n’uruza, byaba biteye ku buryo bitanga cyangwa ntibitange urumuri rw’amashanyarazi, ku nzira ya gari ya moshi, inzira za taramuweyi, imihanda, inzira zo mu biyaga no mu nzuzi z’imbere mu gihugu, ahagenewe parikingi, inyubako zo mu byambu cyangwa se ibibuga by’indege.
86.08 8608.00.00 Ibigize n’ibikora inzira ya gari ya moshi cyangwa taramuweyi; ibyapa bidakoresha amashanyarazi (harimo ibiri electro-mechanical) cyangwa ibikoresho byo kugenzura imigendere yo mu nzira za gariyamoshi, taramuweyi, imihanda, inzira zo mu mazi zo hagati mu gihugu, ahagenewe za parikingi inyubako z'ibyambu cyangwa se ibibuga by’indege; ibyuma by’ibyavuzwe haruguru.
Imodoka zitwara ibintu. -Imodoka zifite ibati rikomeye hejuru ya Kabine zitagenewe kugenda Mu muhanda usanzwe wok u butaka:-- Zidateranyije--Izindi
uu
0%10%
8704.21.108704.21.90
-Izindi, zifite moteri za pisito zikaragwa n'ibicanwa byakira muri zo bikongejwe no kubitsindagira (moteri za diyezeli cyangwa izitari diyezeli byuzuye): --g.v.w. zitarenze toni 5:---Bidateranyije--- Izindi--g.v.w. zirenze toni 5 ariko zitarengeje toni 20:
Uu
0%25%
8704.22.10 ---Bidateranyije u 0%
8704.22.90 ---Ibindi u 25%
--g.v.w. zirenze toni 20:
8704.23.10 ---Bidateranyije u 0%
8704.23.90 --Ibindi u 25%
-Izindi, zifite moteri za pisito zikaragwa n'ibicanwa byakira muri zo bikongejwe no kubitsindagira: -- g.v.w. zitarenze toni 5:
8704.31.10 ---Bidateranyije u 0%
8704.31.90 ---Ibindi u 25%
--g.v.w. zitarenze toni 5:
8704.32.10 ---Bidateranyije u 0%
8704.32.90 ---Ibindi u 25%
-Ibindi: 8704.90.10 ---Bidateranyije u 0%8704.90.90 ---Ibindi u 10%
Amato atwara abantu mu nyanja mu rwego rwo kwishimisha, amato yo gutemberamo, amato yambutsa za gari ya mosha, imodoka n’abagenzi barimo, amato atwara imizigo, amato atwara imizigo iremeye n’amato ameze nkayo agenewe gutwara abantu n’ibintu.
8901.10.00
-Amato atwara abantu mu nyanja mu rwego rwo kwishimisha, amato yo gutemberamo n’amato ameze nkayo yagenewe mbere na mbere gutwara abantu; amato yambutsa za gari ya mosha, imodoka n’abagenzi barimo u 0%
8901.20.00 -Amato atwara mazutu u 0%
8901.30.00 -Amato afite ibyumba bikonjesha, atari avugwa mu kiciro ka 8901.20 u 0%
Amato akoreshwa mu kuroba, amato atunganyirizwamo amafi n’izindi nyamaswa zo mu Nyanja n’andi mato akoreshwa mu gutunganya cyangwa kubika ibintu bikomoka ku burobyi. u 0%
Yoti n’andi mato akoreshwa mu kwishimisha no mu myidagaduro; ubwato butwarwa n’ingashyi s n’ubwato buto butwarwa n’ingashyi.
89.03 8903.10.00 -Bukoreshwa n’umwuka u 25%
-Ibindi:
8903.91.00 --Amato akoreshwa mu nyanja, Afite cyangwa adafite moteri u 25%
8903.92.00 --Amato atwarwa na moteri, atari Afite moteri hanze u 25%
8903.99.00 --Ibindi u 25%
89.04 8904.00.00 Amato akurura n’asunika ayandi. u 0%
89.05
Amato amurika mu mazi, amato azimya umuriro, imashini cyangwa amato avana umucanga mu nyanja, imashini ziterura imizigo zigenda mu mazi, n’andi mato agenda mu mazi bitewe n'akamaro kayo k'ibanze; ibintu baparikaho amato bigenda mu mazi; imashini zicukura cyangwa zitunganya ibintu zigenda cyangwa zibira mu mazi.
8905.10.00 -Imashini cyangwa Amato avana umucanga mu nyanja u 0%
9019.10.00 -Imashini zikoreshwa mu kuvura mu buryo bujyanye no gukanda; apareye zikora masaje; apareye zisuzuma ubushobozi mu mikorere y'ibice by'umubiri
91.01 Amasaha yambarwa ku kuboko, ayo mu mifuka n'ayandi masaha, harimo na za koronometero, ari mu gasandugu k’icyuma cyangwa icyuma gisizweho ibuye ry’agaciro.
Umutwe wa 93Intwaro n'amasasu, ibice n'inyungazi zabyo
Ibisobanuro bijyanye n’uyu mutwe.
1. Uyu mutwe ntureba: (a) Ibintu bivugwa mu Mutwe wa 36 (urugero, imbarutso, intambi, ibisasu bimurika); (b) Ibicuruzwa bikunze gukoreshwa nk'uko bivugwa mu gisobanuro cya 2 cy'icyiciro cya XV, ibikoze mu byuma (Icyiciro cya XV), cyangwa ibicuruzwa bijya gusa bikoze muri parasitiki (Umutwe wa 39); (c) Ibimodoka bikomeye cyane by'intambara (icyiciro 87.10); (d) Jumeri n'izindi apareye zikoreshwa mu kureba ibiri kuri bigenewe gukoreshwa ku ntwaro, keretse biri cyangwa byazanye n'imbunda, byagenewe gucomekwaho (Umutwe wa 90); (e) Imiheto, imyambi, inkota ndende zikoreshwa mu mikino yo kurwana cyangwa ibikinisho by'abana (Umutwe wa 95); cyangwa (f) Ibikusanyo by'ibintu by'agaciro bya kera (icyiciro cya 97.05 cyangwa 97.06). 2.- Mu gice cya 93.06, ahavugwa ngo ibice byabyo ntibikubiyemo ibikoresho bya radiyo cyangwa radari bivugwa mu gice cya 85.26.
Icyiciro No.
No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
93.01 9301.00.00 Intwaro za gisirikare, zindi zitari za revoruveri, masotera n'intwaro zivugwa mu cyiciro cya 93.07.-Ibitwaro bya rutura akenshi bitwarwa ku mapine (nk'urugero, imbunda, obiziye (howitzers) na za morutsiye (mortars)):
Umutwe wa 95Ibikinisho, imikino n’ibikenerwa muri siporo; ibice n’ibikoresho bijyana
Ibisobanuro bijyanye n’uyu mutwe.
1. Uyu mutwe ntureba: (a) Buji (icyiciro cya 34.06); (b) Ibintu bitanga urumuri iyo babimuritseho bivugwa mu gice cya 36.04; (c) Indodo, imidozi n'ibijya gusa na byo bikoreshwa mu kuroba biciyemo mu burebure ariko bitagenewe kuroba bivugwa mu mutwe wa 39, icyiciro cya 42.06 cyangwa mu Cyiciro cya XI; (d) Ibikapu bya siporo cyangwa ibindi bishyirwamo ibintu bivugwa mu bice bya 42.02, 43.03 cyangwa 43.04; (e) Imyambaro ya siporo cyangwa isekeje ivugwa mu mutwe wa 61 cyangwa wa 62; (f) Faniyo zikoze mu dutambaro cyangwa udutambaro tw'imitako tumanikwa ku minsi mikuru, cyangwa ibitambaro bimanikwa ku bwato, ibibaho bimanikwaho ibitambaro ku mato cyangwa amato avugwa mu mutwe wa 63; (g) Inkweto za siporo ( zitari izifite amapine cyangwa izo kwiruka mu rubura ) zivugwa mu mutwe wa 64, cyangwa imyambaro ya siporo yambarwa mu mutwe ivugwa mu mutwe wa 65; (h) Inkoni zigenderwaho, ibiboko, ibiboko bisanzwe n'iby'amafarasi cyangwa n’ibindi nkabyo (icyiciro 66.02), cyangwa ibice nsimbura byabyo (icyiciro 66.03); (ij) Amaso y’ibirahuri ashyirwa mu bikinisho by’abana no mu bipupe bivugwa mu cyiciro cya 70.18;(k) Ibicuruzwa bikunze gukoreshwa nk'uko bivugwa mu gisobanuro cya 2 cy'icyiciro cya XV, ibikoze mu byuma (Icyiciro cya XV), cyangwa ibicuruzwa bijya gusa bikoze muri parasitiki (Umutwe wa 39); (l) Ubwoko bw'inzogera butandukanye buvugwa mu cyiciro cya 83.06; (m) Amapombo y'amazi (icyiciro cya 84.13), imashini ziyungurura n'izisukura n'ibikoresho ku bisukika no ku myuka (icyiciro cya 84.21), imashini zikoresha amashinyarazi (icyiciro cya 85.01), imashini zihindura ibintu mo ibindi zikoresha amashanyarazi(icyiciro cya 85.04) cyangwa terekomande za radiyo (icyiciro cya 85.26); (n) Ibinyabiziga bya siporo (bitari bobusileyi, toboga n'ibindi bisa na byo) bivugwa mu Cyiciro cya XVII; (o) Amagare y'abana (umutwe wa 87.12); (p) Ibikoreshwa muri siporo nk’ubwato burebure bugashywa, n’utwato duto tujyamo umuntu umwe (skiffs) (Umutwe wa 89) cyangwa ubwoko bw'ingufu zibugendesha (umutwe wa 44 ku mato akozwe mu biti); (q) Imyidagaduro, indorerwamo zabugenewe zirinda amaso kwangizwa n'imikoreshereze y'amamashini cyangwa mu gihe cyo kwibira n'ibisa na byo bijyanye na siporo cyangwa imikino idakorerwa mu nzu (icyiciro cya 90.04); (r) Amafirimbi (icyiciro cya 92.08); (s) Intwaro cyangwa ibindi bicuruzwa bivugwa mu mutwe wa 93; (t) Imitako ikoresha amashanyarazi y'ubwoko bwose (icyiciro cya 94.05) (u) Imigozi, amahema cyangwa ibindi bikoreshwa mu gukambika cyangwa indindantoki zikozwe butoki, indindantoki zikozwe nk'agafuka (zishyirwa mu byiciro bitewe n'ibyo zikoremo); cyangwa (v) Ibikoresho byo ku meza, ibyo mu gikoni, ibikoresho by'umusarani, za tapi n'ibindi bitwikira mu nzu hasi bikoze mu myenda, imyambaro, kuvureli, ibitambaro bitwikira ameza, ibitambaro bitwikira aho batekera n'ibindi bicuruzwa byo muri urwo rwego bifite akamaro (bishyirwa mu nzego bitewe n'ibyo bikozemo ). 2. Uyu mutwe urimo ibicuruzwa bifite ijanisha rike rigizwe n'ibirezi by'umwimerere cyangwa by'umuco, amabuye y'agaciro cyangwa ibyenda kuba amabuye y'agaciro (ay'umwimwimerere, amakorano cyangwa ayatunganyijwe), ibyuma bifite agaciro, ibikoresho bifite inyuma habyo hakoze mu cyuma.3. Ku bijyanye n'igisobanuro cya mbere (1) cyavuzwe haraguru, Ibice nsimbura n'ibikoresho nyunganizi bifite akamaro gusa cyangwa ahanini mu bijyanye n'ibicuruzwa byo muri uyu mutwe bingomba gushyirwa mu rwego rumwe hamwe n'ibyo bicuruzwa.4. Ku bijyanye n'ibikubiye mu gisobanuro cya mbere (1) cyavuzwe haraguru, hakurikirikizwa ibivugwa mu cyiciro cya 95.03, harimo ku bijyanye n'ibicuruzwa byo muri uyu mutwe bikozwe mu kintu kimwe cyangwa byinshi bidashobora gufatwa nk'ibandari hagendewe ku Itegeko Rusange rya 3 (b) ry'uko ibintu bibonwa iyo baza kureba buri kimwe, byari gushyirwa mu yindi mitwe, icya ngombwa ni uko ibicuruzwa bishyirwa hamwe iyo bidandazwa mandi ibyabumbiwe hamwe bikaba bihuriye kuba byose ari ibikinisho.5. Icyiciro cya 95.03 ntikirebana n'ibicuruzwa, bitewe n'uko bikoze, ishusho bifite cyangwa ibyo bikozemo, bigaragara nk'ibigenewe gusa inyamaswa, nk'urugero ni ibikinisho by'inyamaswa zo mu rugo (bigomba gushyirwa mu mutwe wabyo wihariye).
396
Icyiciro No.
No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
[95.01]
[95.02]
95.03 9503.00.00 Ibinyamitende by'ibiziga bitatu, amapikipiki, ibinyabiziga binyongwa kimwe n'ibindi bikinisho bifite amapine; ibikinisho bikoze mu modoka, ibipopi; ibindi bikinisho; ibyo mu bwoko; imikino yo gufindura y'ubwoko bwose.
kg 25%
95.04 Ibikuruzwa byo mu rwego rw'imicundabo, imikino yo ku meza, imikino ibera mu nzu, harimo na “pintable”, biyari, ameza yabugenewe akoreshwa mu mikino ya kazino hamwe n'ibikoresho byo mu mukino bita bowuringi (bowling)
9504.10.00 -Imikino ya videwo yo mu bwoko bwerekanwa hifashishijwe ingaragazamashusho ya tereviziyo
kg 25%
9504.20.00 -Ibicuruzwa n’ibyifashishwa by'inyongera muri biyari z’ubwoko bwose kg 25%
9504.30.00 -Indi mikino, ikoreshwamo ibiceri, inoti, amakarita ya banki, utujeto cyangwa ubundi buryo bwo kwishyura butari ibikoresho byo mu mukino wa bowuringi.
u 25%
9504.40.00 -Amakarita yo gukina u 25%
9504.90.00 -Ibindi u 25%
95.05 Ibicuruzwa bijyanye n'iserukiramuco, carinivali cyangwa indi mikino iruhura mu mutwe harimo.
9505.10.00 Ibikoresho bikoreshwa mu minsi mikuru ya Noheli kg 25%
9505.90.00 Ibindi kg 25%
95.06 Ibicuruzwa n'ibikoresho bijyanye n'imyitozo ngororamubiri rusange, jimunasitiki, isiganwa mu kwirukanka, indi mikino (harimo pingipongo) cyangwa imikino ibera ahatari mu nzu itagize aho isobanurwa cyangwa ngo ivugwe muri uyu mutwe; pisine bogeramo hamwe n'izikinirwamo.-Ibikoresho bya ski yo mu rubura hamwe n’ibindi bikoresho bya ski:
9506.11.00 --Igikoresho bagenderaho muri siporo yo ku rubura cyangwa mu mazi 2u 25%
9506.12.00 --Ibikenyerwa n’abakora siki (ski-bindings) kg 25%
9506.19.00 --Ibindi kg 25%
-Ski yo mu mazi, ibibaho bigenderwaho ku mazi, ibibaho byometseho ingashyi bikoreshwa nk'ubwato bwa siporo n’ibindi bikoresho bijyanye na siporo:
9506.21.00 --Ibikoresho bakoresha muri siporo yo gutwara ubwato u 25%
9506.29.00 --Ibindi u 25%
-Ibintu bakinisha gorufe n'ibindi bikoresho bikenerwa mu mukino wa gorufe:
397
Icyiciro No.
No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteye Igipimo fatizo
Ijanisha
9506.31.00 --Ahabera imyidagaduro u
9506.32.00 --Utubumbe u 25%
9506.39.00 --Ibindi kg 25%
9506.40.00 -Ibicuruzwa n’ibikoresho bijyanye na pingipongo kg 25%
9613.10.00 -Ibibiriti bitwarwa mu mufuka, bikoresha gazi, bitongerwamo indi gazi u 25%9613.20.00 -Ibibiriti bitwarwa mu mufuka, bikoresha gazi, bishobora kongerwamo
83.09 Imifuniko n'ibipfundikira (harimo imifuniko y'amacupa nk'aya fanta, imifuniko y'amacupa nk'aya divayi, imifuniko basukisha), ibipfundikizo by'amacupa anyuranye, ibipfundikizo bifite za firiyeri, ibifyundiko byomekwa ku bintu bifunga, ibintu bafatisha ku bindi bintu bifunga n'ibindi bikoreshwa mu gufunga ibinti bikozwe mu butare bw'ibanze
8309.10.00 -Imifuniko y'amacupa 40%85.06 Amabuye ya radiyo na bateri z'ibanze
8506.10.00 -arimo diyogiside ya manganeze 35%
8506.30.00 -arimo ogiside ya Merikire 35%
8506.40.00 - arimo ogiside y'ubutare 35%
8506.50.00 - arimo ritiyumu 35%
8506.60.00 -arimo zenke y'umwuka 35%
8506.80.00 -andi mabuye ya radiyo na za bateri z'ibanze 35%
• *Ibipimo by'amahoro bikurikizwa bigabanya 5% ngarukamwaka kuri 55% mu 2005 kugeza kuri 50% mu 2006 kugeza kuri 45% mu 2007 kugeza kuri 40% mu 2008 no kugeza kuri 35% mu 2009. • ** Ibipimo ku ijana by'amahoro bigomba kuvugururwa mu gihe cy'imyaka itatu