Front matterNo. S45
PreambleIn exercise of the power conferred by section 9 of the Customs Order, 2006, the Minister of Finance, with the approval of His Majesty the S...
Section 1Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a refere...
Section 2Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have...
ChapterChapter 1
TextLive animals
Section 1This Chapter covers all live animals except: (aJ Fish and crustaceans, molluscs and other aquatic invertebrates, of headings 03.01, 03.06 o...
ChapterChapter 2
TextMeat and edible meat offal
Section 1This Chapter does not cover:
ChapterChapter 3
TextFish and crustaceans, molluscs and other aquatic invertebrates
Section 1This Chapter does not cover: {a) Mammals of heading 01. 06; {b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10); {c) Fish (includ...
Section 2In this Chapter, the term ''pellets" means products which have been agglomerated either directly by compression or by the addition of a sma...
ChapterChapter 4
TextDairy produce; birds 1 eggs; natural honey;
Section 1The expression ''milk 11 means full cream milk or partially or completely skimmed milk.
Section 2For the purpose of heading 04.05: {a} The term ~~butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, i...
Section 3Products obtained by the concentration of whey and with the addition of milk or milkfats are to be classified as cheese in heading 04.06 pr...
Section 4This Chapter does not cover: {a} Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose ca...
Section 1For the purposes of subheading 0404.10, the expression ,,modified whey"
ChapterChapter 5
TextProducts of animal origin, not elsewhere specified or included
Section 1This Chapter does not cover: {a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal b...
Section 2For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged togethe...
Section 3Throughout this Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals ar...
Section 4Throughout the Nomenclature, the expression "horsehair" means hair of the manes and tails of equine or bovine animals. Heading Description...
ChapterChapter 3:
Text- - - Dead animals of Chapter 3
Section 1In this Section, the term 11pellets 11 means products which have been agglomerated either directly by compression or by the addition of a b...
ChapterChapter 6
TextLive trees and other plants; bulbs, roots and the like;
Section 2Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets! wreat...
ChapterChapter 7
TextEdible vegetables and certain roots and tubers
Section 1This Chapter does not cover forage products of heading 12.14.
Section 2In headings 07.09, 07.10, 07.11 and 07.12, the word ''vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, a...
Section 3Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than: {a} dried leguminous vegetables, she...
Section 4However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). He...
ChapterChapter 8
TextEdible fruit and nuts ; peel of citrus fruit or melons
Section 1This Chapter does not cover inedible nuts or fruits.
Section 2Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
Section 3Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: {a) For additional preservati...
ChapterChapter 08.14 0814.00 00
TextPeel of citrus fruit or melons (including kg
ChapterChapter 9
TextCoffee, tea, mate and spices
Section 2This Chapter does not cover Cubeb pepper (Piper cubeba) and other products of heading 12 .11. Heading Description Unit of Rate of Quantity...
ChapterChapter 0910.99 00
Text--Other kg
ChapterChapter 10
TextCereals
Section 1
Section 2Heading 10.05 does not cover sweet corn (Chapter 7). The term "durum wheat" means wheat of the Triticum durum species and the hybrids deriv...
ChapterChapter 11
TextProducts of the milling industry; malt; starches; inulin; wheat gluten.
Section 1This Chapter does not cover: {a} Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); {b) Prepared flours, groats, meals or...
Section 2
Section 3For the purposes of heading 11.03, the terms 11groats" and 11meal" mean products obtained by the fragmentation of cereal grains, of which:
ChapterChapter 8.
Text1106.10 00
ChapterChapter 12
TextOil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
Section 1Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds,...
Section 2Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted...
Section 3For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest...
Section 4Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint...
Section 5For the purposes of heading 12.12, the term "seaweeds and other algae" does not include:
Section 1For the purposes of subheading 1205.10, the expression 11low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oi...
ChapterChapter 13
TextLac; gums, resins and other vegetable saps and extracts
Section 1Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading...
ChapterChapter 14
TextVegetable plaiting materials; vegetable products not elsewhere specified or included
Section 1This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable mat...
Section 2Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendere...
Section 3Heading 14.02 is to be taken not to apply to wood wool (heading 44.05).
Section 4Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03). Heading Description Unit of Rate of Quan...
ChapterChapter 15
TextAnimal or vegetable fats and oils and their cleavage products; prepared edible fats;
Section 1This Chapter does not cover: (a} Pig fat or poultry fat of heading 02.09; (b} Cocoa butter, fat or oil (heading 18.04);
Section 2Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
Section 3Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to th...
Section 4Soapstocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Section 1For the purposes of subheadings 1514.11 and 1514.19, the expression ''low erucic acid rape or colza oil'' means the fixed oil which has an...
ChapterChapter 16
TextPreparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates
Section 1This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the proc...
Section 2Food preparations fall in this Chapter, provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or cru...
Section 1For the purposes of subheading 16.02.10, the expression ,,homogenised preparations', means preparations of meat, meat offal or blood, finel...
Section 2The fish and crustaceans specified in the sub-headings of heading 16.04 or 16.05 under their common names only, are of the same species as...
ChapterChapter 17
TextSugars and sugar confectionery
Section 1For the purpose of subheadings 17.01.11 and 17.01.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresp...
ChapterChapter 18
TextCocoa and cocoa preparations
Section 1
Section 2Heading 18.06 includes sugar confectionery containing cocoa and, subject to
ChapterChapter 19
TextPreparations of cereals, flour, starch or milk; pastrycooks' products
Section 1This Chapter does not cover: {a} Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by wei...
Section 2For the purposes of heading 19.01: {a} The term "groats" means cereal groats of Chapter 11; {b) The terms ,,flour" and "meal" mean: ( 1) Ce...
Section 3Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with...
Section 4For the purposes of heading 19.04, the expression 110therwise prepared"
ChapterChapter 20
TextPreparations of vegetables, fruit, nuts or other parts of plants
Section 1This Chapter does not cover: fa) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapters 7, 8 or 11; {b) Fo...
Section 2Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (...
Section 3Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour,...
Section 4Tomato juice the dry weight content of which is 7% or more is to be classified under heading 20.02.
Section 5For the purposes of heading 20.07, the expression 110btained by cooking', means obtained by heat treatment at atmospheric pressure or under...
Section 6For the purposes of heading 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic streng...
Section 1For the purposes of sub-heading 2005.10, the expression ,,homogenised vegetables" means preparations of vegetables, finely homogenised, put...
Section 3For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61
ChapterChapter 21
TextMiscellaneous edible preparations
Section 1This Chapter does not cover:
Section 2Extracts of the substitutes referred to in Note l(b) above are to be classified in heading 21.0 1.
Section 3For the purposes of heading 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homog...
ChapterChapter 22
TextBeverages, spirits and vinegar
Section 1This Chapter does not cover: (a} Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby re...
Section 2For the purposes of this Chapter and of Chapters 20 and 21, the 11alcoholic strength by volume'' shall be determined at a temperature of 20...
Section 3For the purposes of heading 22.02, the term 11non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5...
Section 1For the purposes of subheading 22.04.10, the expression 11Sparkling wine"
ChapterChapter 23
TextResidues and waste from the food industries; prepared animal fodder
Section 1Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or...
ChapterChapter 24
TextTobacco and manufactured tobacco substitutes
Section 1This Chapter does not cover medicinal cigarettes (Chapter 30). Heading Description Unit of Rate of Quantity Import Duty 24.01 Unmanufacture...
ChapterChapter 25
TextSalt; sulphur; earths and stone; plastering materials, lime and cement
Section 1Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the...
Section 2This Chapter does not cover: {a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); {b) Earth colours containing...
Section 3Any products classifiable in heading 25.17 and any other heading of the
Section 4Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed toge...
ChapterChapter 26.
Text2505.10 00
ChapterChapter 26
TextOres, slag and ash
Section 1This Chapter does not cover: fa} Slag or similar industrial waste prepared as macadam (heading 25.17);
Section 2For the purposes of headings 26.01 to 26.17, the term 110res" means minerals of mineralogical species actually used in the metallurgical in...
Section 3Heading 26.20 applies only to: fa} Ash and residues of a kind used in industry either for the extraction of metals or as a basis for the ma...
Section 1For the purposes of sub-heading 2620.21, ,,leaded gasoline sludges and leaded anti-knock compound sludges'' mean sludges obtained from stor...
ChapterChapter 27
TextMineral fuels, mineral oils and products of their distillation;
Section 2References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtaine...
Section 3For the purposes of heading 27.10, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as...
Section 1For the purposes of sub-heading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not e...
Section 2For the purposes of sub-heading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis)...
Section 4For the purposes of sub-heading 2710.11, "light oils and preparations" are those of which 90% or more by volume (including losses) distil a...
Section 1{a)
Section 2
Section 3Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixe...
(a)Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;
(b)Medicaments of heading 30.03 or 30.04; or
(c)Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
ChapterChapter 28
TextInorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 1.
Section 2In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorga...
Section 3Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: fa) Sodium chloride or magnesium oxide, whether or not pure...
Section 4Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified i...
Section 5Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or comple...
Section 6Heading 28.44 applies only to: {a) Technetium (atomic No. 43L promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an...
Section 7Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
Section 8Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they...
(b)The products mentioned in {a) above dissolved in water; {c) The products mentioned in {a) above dissolved in other solvents, provided that...
(d)The products mentioned in fa), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation...
(e)The products mentioned in fa), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their id...
ChapterChapter 29
TextOrganic chemicals
Section 1Except where the context otherwise requires, the headings of this Chapter apply only to: {a) Separate chemically defined organic compounds,...
Section 2This Chapter does not cover: {a) Goods of heading 15.04 or crude glycerol of heading 15.20; {b) Ethyl alcohol (heading 22.07 or 22.08); {c)...
Section 3Goods which could be included in two or more of the headings of this
Section 4In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivative...
Section 5
Section 6The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or...
Section 7Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or thioa...
Section 8For the purposes of heading 29.37: {a/ the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors an...
Section 1Within any one heading of this Chapter, derivatives of a chemical compound
ChapterChapter 30
TextPharmaceutical products
Section 1This Chapter does not cover: {a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and m...
Section 2For the purposes of heading 30.02, the expression ~~modified immunological products" applies only to monoclonal antibodies {MABs), antibody...
Section 3For the purposes of headings 30.03 and 30.04 and of Note 4{d) to this Chapter/
Section 4Heading 30.06 applies only to the following which are to be classified in that heading and in no other heading of the Nomenclature: 799 {a)...
ChapterChapter 31
TextFertilisers
Section 1This Chapter does not cover: fa} Animal blood of heading 05.11; {b} Separate chemically defined compounds (other than those answering to th...
Section 2Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
Section 3Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
Section 4Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
Section 5Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pur...
Section 6For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as a...
ChapterChapter 32
TextTanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty, and other mastics; inks
Section 1This Chapter does not cover: {a} Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic produ...
Section 2Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
Section 3Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colou...
Section 4Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile...
Section 5The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they...
Section 6The expression 11Stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat...
ChapterChapter 33
TextEssential oils and resinoids; perfumery, cosmetic or toilet preparations
Section 1This Chapter does not cover: fa) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; {b) Soap and other products of heading...
Section 2The expression "odoriferous substances" in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolat...
Section 3Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed
Section 4The expression "perfumery, cosmetic or toilet preparations" in heading 33.07
ChapterChapter 34
TextSoap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and ''dental wax...
Section 1This Chapter does not cover:
Section 2For the purposes of heading 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading 34.0...
Section 3For the purposes of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 2...
Section 4In heading 34.03, the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to C...
Section 5In heading 34.04 subject to the exclusions provided below, the expression
ChapterChapter 35
TextAlbuminoidal substances; modified starches; glues; enzymes
Section 1This Chapter does not cover: {a) Yeasts (heading 21.02); {b) Blood fractions (other than blood albumin not prepared for therapeutic or prop...
ChapterChapter 34; or
Text{e)
Section 2For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextro...
ChapterChapter 36
TextExplosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Section 1This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
Section 2The expression ~~articles of combustible materials" in heading 36.06 applies only to:
ChapterChapter 37
TextPhotographic or cinematographic goods
Section 1This Chapter does not cover waste or scrap.
Section 2In this Chapter, the word ''photographic" relates to the process by which visible images are formed, directly or indirectly, by the action...
Section 1Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixe...
Section 2Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial repres...
ChapterChapter 39
TextPlastics and articles thereof
Section 1Throughout the Nomenclature the expression 1'plastics'' means those materials of headings 39.01 to 39.14 which are or have been capable, ei...
Section 2This Chapter does not cover:
Section 3Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: {a) Liquid synth...
Section 4The expression ''copolymers', covers all polymers in which no single monomer unit contributes 95o/o or more by weight to the total polymer...
Section 5Chemically modified polymers, that are those in which only appendages to the main polymer chain have been changed by chemical reaction, are...
Section 6In headings 39.01 to 39.14, the expression 11primary forms" applies only to the following forms: {a) Liquids and pastes, including dispersi...
Section 7Heading 39.15 does not apply to waste, parings, and scrap of a single thermoplastic material, transformed into primary forms (headings 39.0...
Section 8For the purposes of heading 39.17, the expression 11tubes, pipes and hoses 11
ChapterChapter 54) and to blocks of regular geometric shape/ whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares)
TextBRUNEI DARUSSALAM GOVERNMENT GAZETTE but not further worked (even if when so cut they become articles ready for use).
Section 1Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to...
Section 2For the purposes of sub-heading 3920.43, the term "plasticizers" includes secondary plasticizers. Heading Description Unit of Rate of Quant...
ChapterChapter 40
TextRubber and articles thereof
Section 1Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or n...
Section 2This Chapter does not cover:
Section 3In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:
Section 4In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber', applies to:
Section 5fa)
Section 6For the purposes of heading 40.04, the expression ,waste, parings and scrap', means rubber waste, parings and scrap from the manufacture or...
Section 7Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shap...
Section 8Heading 40.10 includes conveyor or transmission belts or belting of textile fabrics impregnated, coated, covered or laminated with rubber o...
Section 9In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions ,,plates",
ChapterChapter 87 20
Text- - - Of a kind used on earth moving u 15%
Text- - - Of a kind used on earth moving u 15%
ChapterChapter 87 882
TextHeading
ChapterChapter 87 90
Text--Other u
ChapterChapter 87:
Text- - - Suitable for fitting to tyres of width not u 20%
Text---·For motor vehicles of heading 87.02, kg 20%
ChapterChapter 41
TextRaw hides and skins (other than furskins) and leather
Section 1This Chapter does not cover: (a} Parings or similar waste, of raw hides or skins (heading 05.11);
Section 2(A}
Section 3Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading 41.15. Heading De...
ChapterChapter 42
TextArticles of leather; saddlery and harness; travel goods, handbags and similar containers;
Section 1This Chapter does not cover:
Section 2
Section 3For the purposes of heading 42.03, the expression 11articles of apparel and clothing accessories" applies~ inter alia, to gloves, mittens a...
ChapterChapter 43
TextFurskins and artificial fur; manufactures thereof
Section 1Throughout the Nomenclature references to '
Section 2This Chapter does not cover: {a} Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); {b) Raw hides or sk...
Section 3Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn tog...
Section 4Articles of apparel and clothing accessories (except those excluded by Note 2)
Section 5Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed...
ChapterChapter 44
TextWood and articles of wood; wood charcoal
Section 1This Chapter does not cover: (a} Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharma...
Section 2In this Chapter, the expression ,,densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case...
Section 3Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or...
Section 4Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, c...
Section 5Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the mater...
Section 6Subject to Note 1 above and except where the context otherwise requires, any reference to 11Wood" in a heading of this Chapter applies also...
Section 1For the purposes of sub-headings 4403.41 to 4403.49, 4407.24 to 4407.29,
ChapterChapter 4412.23 00
TextOther, containing at least one layer of m3 20%
ChapterChapter 4412.93 00
Text- - Other, containing at least one layer of kg 20%
ChapterChapter 94.
Text4420.10 00
ChapterChapter 45
TextCork and articles of cork
Section 1This Chapter does not cover: (a} Footwear or parts of footwear of Chapter 64; (bj Headgear or parts of headgear of Chapter 65; or (cj Artic...
ChapterChapter 46
TextManufactures of straw, of esparto and of other plaiting materials;
ChapterChapter 54.
Section 2This Chapter does not cover: (aJ Wall coverings of heading 48.14; (bJ Twine, cordage, ropes or cables, plaited or not !heading 56.07); (cJ...
Section 3For the purposes of headings 46.01, the expression 11plaiting materials, plaits and similar products of plaiting materials, bound together...
ChapterChapter 47
TextPulp of wood or of other fibrous cellulosic material; recovered (waste and scrap)
Section 1For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an inso...
ChapterChapter 48
TextPaper and paperboard; articles of paper pulp, of paper or of paperboard
Section 1For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (ir...
Section 2This Chapter does not cover: {a) Articles of Chapter 30;
ChapterChapter 96 (for example 1 buttons).
Section 3Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-c...
Section 4In this Chapter, the expression ,,newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65%...
Section 5For the purposes of heading 48.02, the expressions 11paper and paperboard, of a kind used for writing, printing or other graphic purposes"...
Section 1weighing not more than 80 g/m2, or 2. coloured throughout the mass; or {cj containing more than 3o/o ash and having a brightness of 60% or...
Section 6In this Chapter,
Section 7Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a...
Section 8Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: {a) in strips or rolls o...
Section 9For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to: {a) Paper in rolls, of a width of...
Section 10Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
Section 11Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for
Section 1For the purposes of sub-headings 48.04.11 and 48.04.19, ''kraft-liner" means machine-finished or machine-glazed paper and paperboard, of wh...
Section 2Kpa 115 393 125 417 200 637 300 824 400 961
Section 4Sub-heading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130g/m2 or more, and ha...
Section 5Sub-heading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard...
Section 6For the purposes of sub-heading 48.05.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40o/o by weight of the t...
Section 7For the purposes of sub-heading 48.10.22,
ChapterChapter 49
TextPrinted books, newspapers, pictures and other products of the printing industry;
Section 1This Chapter does not cover:
Section 2For the purposes of Chapter 49 1 the term "printed" also means reproduced by means of a duplicating machine, produced under the control of...
Section 3Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising mo...
Section 4Heading 49.01 also covers:
Section 5Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, bro...
Section 6For the purposes of heading 49.03, the expression ~~children's picture books~~
Section 1This Section does not cover: 941 (a} Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03);
ChapterChapter 39;
Text(ij} Woven, knitted or crocheted fabrics, felt or nonwoven, impregnated, coated, covered or laminated with rubber, or articles thereof, of
ChapterChapter 40;
Text(k} Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;
ChapterChapter 64;
Text{o}
Section 2
Section 3
ChapterChapter 54;
Text{c} Silk worm gut of heading 50.06, and monofilaments of Chapter 54;
Section 4
(A)For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the excep...
(i)85 gin the case of silk, waste silk or man-made filament yarn; or
(ii)125 g in other cases; {b} In balls, hanks or skeins of a weight not exceeding: {i) 85 gin the case of man-made filament yarn of less than 3...
(i)Of silk or waste silk, however put up; or {ii) Of other textile material except wool or fine animal hair, in hanks or skeins; {c} Multiple...
(i)In cross-reeled hanks or skeins; or
(ii)Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, co...
Section 5For the purposes of headings 52.04, 54.01 and 55.08 the expression ,,sewing thread" means multiple (folded) or cabled yarn: {a} Put up on s...
Section 6For the purposes of this Section, the expression ,,high tenacity yarn~~ means yarn having a tenacity, expressed in Cn/tex (centinewtons per...
Section 8For the purposes of Chapters 50 to 60: {a) Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 59 do not app...
(b)Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
Section 9The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute o...
Section 10Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
Section 11For the purposes of this Section, the expression "impregnated 11 includes
Section 12For the purposes of this Section, the expression "polyamides 11 includes
Section 1In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: 94...
(ii)is of indeterminate colour (''grey yarn"), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or...
(i)has undergone a bleaching process, is made of bleached fibres or unless the context otherwise requires, has been dyed white (whether or not...
(ii)consists of a mixture of unbleached and bleached fibres; or
(iii)is multiple (folded) or cabled and consists of unbleached and beached yarns. {d) Coloured (dyed or printed) yarn Yarn which:
(i)is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
(ii)consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mi...
(iii)is obtained from slivers or ravings which have been printed; or
(iv)is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mut...
(i)has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(ii)consists of bleached yarn; or
(iii)consists of unbleached and bleached yarn. {g) Dyed woven fabric Woven fabric which:
(i)is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other t...
(ii)consists of coloured yarn of a single uniform colour.
(h)Woven fabric of yarns of different colours Woven fabric (other than printed woven fabric) which:
(i)consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fi...
(ii)consists of unbleached or bleached yarn and coloured yarn; or
(iii)consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.) {ij) Printed...
Section 2
(A)Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material whi...
(B)For the application of this rule: {a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shal...
ChapterChapter 50
TextSilk
ChapterChapter 51
TextWool, fine or coarse animal hair; horsehair yarn and woven fabric
Section 1Throughout the Nomenclature:
ChapterChapter 52
TextCotton
Section 1For the purposes of sub-headings 5209.42 and 5211.42, the expression
ChapterChapter 53
TextOther vegetable textile fibres; paper yarn and woven fabrics of paper yarn
ChapterChapter 54
TextMan-made filaments
Section 1Throughout the Nomenclature, the term ,,man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing pr...
Section 2Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55. Heading Description Unit of Rate of Quantity I...
ChapterChapter 55
TextMan-made staple fibres
Section 1Headings 55.01 and 55.02 apply only to man-made filament tow consisting of parallel filaments of a uniform length equal to the length of th...
ChapterChapter 56
TextWadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Section 1This Chapter does not cover: {a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, p...
ChapterChapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09)
Textwhere the textile material is present merely as a carrying medium;
Section 2The term 1'felt 1
Section 3Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever...
Section 4Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04
(d)Agglomerated or reconstituted mica/ on a backing of felt or nonwovens (heading 68.14); or {e) Metal foil on a backing of felt or nonwovens...
ChapterChapter 57
TextCarpets and other textile floor coverings
Section 1For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials ser...
Section 2This Chapter does not cover floor covering underlays. Heading Description Unit of Rate of Quantity Import Duty 57.01 Carpets and other text...
ChapterChapter 58
TextSpecial woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Section 1This Chapter does not apply to textile fabrics referred to in Note 1 to
ChapterChapter 59, impregnated, coated, covered or laminated, or to other goods of
ChapterChapter 59.
Section 2Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
Section 3For the purposes of heading 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing...
Section 4Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
Section 5For the purposes of heading 58.06, the expression ,,narrow woven fabrics"
Section 6In heading 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabri...
Section 7In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as fu...
ChapterChapter 59
TextImpregnated, coated, covered or laminated textile fabrics;
Section 2Heading 59.03 applies to: {a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metr...
Section 3For the purposes of heading 59.05, the expression 11textile wall coverings', applies to products in rolls, of a width of not less than 45 e...
Section 4For the purposes of heading 59.06, the expression ,,rubberised textile fabrics"
Section 5Heading 59.07 does not apply to: (a} Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chap...
Section 6Heading 59.10 does not apply to: 991 (a} Transmission or conveyor belting of textile material, of a thickness of less than 3 mm; or (b} Tra...
Section 7Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI: {a} Textile products in the piece, cut...
ChapterChapter 60
TextKnitted and crocheted goods
Section 1This Chapter does not cover: {a) Crochet lace of heading 58.04; {b) Labels, badges or similar articles, knitted or crocheted, of heading 58...
Section 2This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
Section 3Throughout the Nomenclature any reference to ''knitted" goods includes a reference to stitch·bonded goods in which the chain stitches are f...
ChapterChapter 61
TextArticles of apparel and clothing accessories, knitted or crocheted goods
Section 1This Chapter applies only to made up knitted or crocheted articles.
Section 2This Chapter does not cover: (a} Goods of heading 62.12;
Section 3For the purposes of headings 61.03 and 61.04: (a} The term "suit" means a set of garments composed of two or three pieces made up, in respe...
Section 4Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bo...
Section 5Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
Section 6For the purposes of heading 61.11:
Section 7For the purposes of heading 61.12,
Section 8Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to...
Section 9Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed...
Section 10Articles of this Chapter may be made of metal thread. Heading Description Unit of Rate of Quantity Import Duty 61.01 Men's or boys' overcoa...
ChapterChapter 62
TextArticles of apparel and clothing accessories, not knitted or crocheted
Section 1This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than...
Section 2This Chapter does not cover:
Section 3For the purposes of headings 62.03 and 62.04:
Section 4For the purposes of heading 62.09: {a) The expression ''babies' garments and clothing accessories" means articles for young children of a b...
Section 5Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to...
Section 6For the purposes of heading 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are ident...
Section 7Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 em, are to be classified as handkerchie...
Section 8Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed...
Section 9Articles of this Chapter may be made of metal thread. Heading HS Code n Unit of Rate of . Quantity Import Duty 62.01 Men's or boys' overcoa...
ChapterChapter 63
TextOther made up textile articles; sets; worn clothing and worn textile articles; rags
Section 1Sub-Chapter 1 applies only to made up articles, of any textile fabric.
Section 2Sub-Chapter 1 does not cover:
Section 3Heading 63.09 applies only to the following goods:
ChapterChapter 64
TextFootwear, gaiters and the like; parts of such articles
Section 1This Chapter does not cover: fa} Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without ap...
Section 2For the purposes of heading 64.06, the expression 11parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, la...
Section 3For the purposes of this Chapter: fa} the terms 11rubber" and ''plastics" include woven fabrics or other textile products with an external...
Section 4Subject to Note 3 to this Chapter: fa} the material of the upper shall be taken to be the constituent material having the greatest external...
Section 1For the purposes of sub-headings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to: {a) foot...
ChapterChapter 65
TextHeadgear and parts thereof
Section 1This Chapter does not cover: (a} Worn headgear of heading 63.09;
Section 2Heading 65.02 does not cover hat-shapes made by sewing 1 other than those obtained simply by sewing strips in spirals. Heading Description...
ChapterChapter 66
TextUmbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Section 1This Chapter does not cover: {a) Measure walking-sticks or the like (heading 90.17); {b) Firearm-sticks, sword-sticks, loaded walking-stick...
Section 2Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, o...
ChapterChapter 67
TextPrepared feathers and down and articles made of feathers or of down;
Section 1This Chapter does not cover:
Section 2Heading 67.01 does not cover:
Section 3Heading 67.02 does not cover:
ChapterChapter 68
TextArticles of stone, plaster, cement, asbestos, mica or similar materials
Section 1This Chapter does not cover: {a) Goods of Chapter 25; {b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (fo...
ChapterChapter 96, or of heading 96.06 (for example, buttons), No. 96.09 (for example, slate pencils) or No. 96.10 (for example, drawing slates); or
Text{n) Articles of Chapter 97 (for example, works of art).
Section 2In heading 68.02, the expression "worked monumental or building stone"
ChapterChapter 69.
Text6806.10 00
ChapterChapter 69
TextCeramic products
Section 1This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to 69.14 apply only to such products othe...
Section 2This Chapter does not cover: {a} Products of heading 28.44;
ChapterChapter 70
TextGlass and glassware
Section 1This Chapter does not cover: {a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes~ glass frit, other glass in the form o...
ChapterChapter 96.
Section 2For the purposes of headings 70.03, 70.04 and 70.05: {a) glass is not regarded as 11WOrked" by reason of any process it has undergone befor...
Section 3The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
Section 4For the purposes of heading 70.19, the expression 11glass wool" means: {a) Mineral wools with a silica (Si02) content not less than 60% by...
Section 5Throughout the Nomenclature, the expression ''glass" includes fused quartz and other fused silica.
Section 1For the purposes of sub-headings 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxid...
ChapterChapter 88 30
Text- - Suitable for railway or tramway kg
ChapterChapter 88 1054
TextHeading
ChapterChapter 71
TextNatural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Section 1Subject to Note 1(a} to Section VI and except as provided below, all articles consisting wholly or partly: (a} Of natural or cultured pearl...
Section 2(a}
Section 3This Chapter does not cover: (a} Amalgams of precious metal, or colloidal precious metal (heading 28.43);
ChapterChapter 30;
Section 4{a)
Section 5For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to b...
Section 6Except where the context otherwise requires, any reference in the
Section 7Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfa...
Section 8Subject to Note 1{a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other...
Section 9For the purposes of heading 71.13, the expression "articles of jewellery"
Section 10For the purposes of heading 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tab...
Section 11For the purposes of heading 71.17, the expression "imitation jewellery"
Section 1For the purposes of sub-headings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31
Section 2Notwithstanding the provisions of Chapter Note 4{b), for the purposes of sub-headings 7110.11 and 7110.19, the expression 11platinum" does...
Section 3For the classification of alloys in the sub-headings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium,...
Section 1This Section does not cover: (a} Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10...
(c)Goods of Chapter 32 (for example, lustres);
(d)Supported catalysts (heading 38.15);
(e)Articles of heading 42.02 or 42.03 referred to in Note 2(B) to Chapter 42;
(f)Articles of heading 43.03 or 43.04;
(g)Goods of Section XI (textiles and textile articles);
(h)Footwear, headgear or other articles of Chapter 64 or 65; (ij) Umbrellas, walking-sticks and other articles of Chapter 66; (k} Abrasive goo...
ChapterChapter 96 (miscellaneous manufactured articles); or
Text(n}
Section 2Throughout the Nomenclature, the expression "parts of general use" means: (a} Articles of heading 73.07, 73.12, 73.15, 73.17 and 73.18 and...
Section 3Throughout the Nomenclature, the expression "base metals" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten {wolf...
Section 4Throughout the Nomenclature, the term 11Cermets" means products containing a microscopic heterogeneous combination of a metallic component...
Section 5Classification of alloys (other than ferro-alloys and master alloys as defined in
Section 6Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of...
Section 7Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed mate...
Section 8In this Section, the following expressions have the meanings hereby assigned to them: (a} Waste and scrap Metal waste and scrap from the ma...
ChapterChapter 72
TextIron and steel 1.
Section 2Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 1073
Section 3Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their fo...
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: {a} Alloy pig iron Pig iron containing, by weight, on...
Section 2For the classification of ferro-alloys in the sub-headings of heading 72.02, the following rule should be observed: A ferro-alloy is consid...
Section 4mm or more and exceeding 500 mm in width 30
Section 72BARS AND RODS, OF ALWY OR NON-ALLOY STEEL
(b)Spiegeleisen Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specif...
(c)Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder...
(d)Steel Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are...
(e)Stainless steel 1071 Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elemen...
(f)Other alloy steel Steels not complying with the definition of stainless steel and containing by weight one or more of the following element...
ChapterChapter 73
TextArticles of iron or steel
Section 1In this Chapter, the expression 11Cast iron'' applies to products obtained by casting in which iron predominates by weight over each of the...
Section 2In this Chapter, the word ''wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exc...
ChapterChapter 74
TextCopper and articles thereof
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Refined copper Metal containing at least 99.85% b...
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: {a} Copper-zinc base alloys (brasses) Alloys of coppe...
ChapterChapter 75
TextNickel and articles thereof
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Bars and rods Rolled, extruded, drawn or forged p...
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Nickel, not alloyed 1127 Metal containing by weig...
Section 2Notwithstanding the provisions of Chapter Note 1(c}, for the purposes of sub-heading 7508.10, the term "wire" applies only to products, whe...
ChapterChapter 76
TextAluminium and articles thereof
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Bars and rods Rolled, extruded, drawn or forged p...
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: {a) Aluminium, not alloyed 1131 Metal containing by w...
Section 2Notwithstanding the provisions of Chapter Note 1, for the purposes of sub-heading 7616.91, the term 11Wire" applies only to products, wheth...
ChapterChapter 77
Text(Not used at present in the Harmonized System)
ChapterChapter 78
TextLead and articles thereof
Section 1In this Chapter the following expressions have the meanings hereby assigned to them: {a) Bars and rods Rolled, extruded, drawn or forged pr...
Section 1In this Chapter the expression "refined lead" means: Metal containing by weight at least 99.9% of lead, provided that the content by weight...
ChapterChapter 79
TextZinc and articles thereof
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: {a) Bars and rods Rolled, extruded, drawn or forged p...
(c)Zinc dust Heading 79.01 79.02 79.03 79.04 79.05 79.06 79.07 Dust obtained by condensation of zinc vapour, consisting of spherical particles...
ChapterChapter 80
TextTin and articles thereof
Section 1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Bars and rods Rolled, extruded, drawn or forged p...
(i)the total content by weight of such other elements exceeds 1 %; or
ChapterChapter 81
TextOther base metals; cermets; articles thereof
Section 1Note 1 to Chapter 74, defining "bars and rods", "profiles", ,,wire" and 11plates, sheets, strip and foil" applies, mutatis mutandis, to thi...
ChapterChapter 82
TextTools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Section 1Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapte...
Section 2Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately...
Section 3Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in he...
ChapterChapter 83
TextMiscellaneous articles of base metal
Section 1For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel o...
Section 2For the purposes of heading 83.02, the word ''castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75...
Section 1AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section 2Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to
ChapterChapter 85, parts of machines (not being parts of the articles of heading 84.84,
Text44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:
Section 3Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other mach...
Section 4Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by t...
Section 5For the purpose of these Notes, the expression ''machine 11 means any machine, machinery, plant, equipment, apparatus or appliance cited in...
ChapterChapter 84
TextNuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Section 1This Chapter does not cover:
Section 2Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings 84....
Section 4Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different...
Section 5
Section 6Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diame...
Section 7A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were it...
Section 8For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170mm x 1 OOmm x 4...
Section 1For the purposes of sub-heading 8471.49, the term 11Systems" means automatic data processing machines whose units satisfy the conditions la...
Section 2Sub-heading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is...
Section 8471; machines for uses ancillary to printing. - Offset printing machinery: 8443.11 --Reel fed: 10 - - - Electrically operated u 20% 20 - Not...
ChapterChapter 87
TextFor marine propulsion engines:
TextFor marine propulsion engines:
ChapterChapter 85
TextElectrical machinery and equipment; and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Section 1This Chapter does not cover: (a} Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or...
Section 2
Section 85Headings 85.01 to 85.04 do not to apply to goods described in heading 85.11,
Section 3Heading 85.09 covers only the following electro-mechanical machines of kinds commonly used for domestic purposes: (a} Vacuum cleaners, incl...
Section 4For the purposes of heading 85.34, "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for...
Section 5For the purposes of headings 85.41 and 85.42: (A} ''Diodes, transistors and similar semiconductor devices'! are semiconductor devices the o...
Section 6Records, tapes and other media of heading 85.23 or 85.24 remain classified in those headings when presented with the apparatus for which th...
Section 7For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neith...
Section 1Sub-headings 8519.92 and 8527.12 cover only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating wi...
Section 2For the purposes of sub-heading 8542.10, the term ''smart cards" means cards which have embedded in them an electronic integrated circuit (...
Section 85Other kg 20%
ChapterChapter 90, other than switching apparatus of heading 85.17.
Text8537.10
Section 1Of 58% iron and 42% nickel may be partly coated with gold, aluminium or silver
Section 2Of 99% copper may be partly coated with gold, aluminium or silver
Section 3Of 58% iron and 42% nickel coated outside with gold and partly covered with ceramic
Section 4Partly of ceramic, and partly of nickel coated with gold 20
Section 1This Section does not cover articles of heading 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
Section 2The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the...
Section 3References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or p...
Section 4For the purposes of this Section:
ChapterChapter 87;
Section 5Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(c)Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
ChapterChapter 86
TextRailway or tramway locomotives, rolling-stock and parts thereof;
Section 1This Chapter does not cover:
Section 2Heading 86.07 applies, inter alia, to:
Section 3Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
Section 2For the purposes of this Chapter, ''tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or l...
Section 3Motor chassis fitted with cabs fall in headings 87.02 to 87.04 and not in heading 87.06.
Section 4Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.01. Heading Description Unit of Rate of Quantity...
ChapterChapter 88
TextAircraft, spacecraft, and parts thereof
Section 1For the purposes of sub-headings 8802.11 to 8802.40, the expression ''unladen weight'' means the weight of the machine in normal flying ord...
ChapterChapter 89
TextShips, boats and floating structures
Section 1A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to...
ChapterChapter 90
TextOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Section 1This Chapter does not cover: fa) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other th...
ChapterChapter 71);
Text{e)
Section 2Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified accord...
Section 3The provisions of Note 4 to Section XVI apply also to this Chapter.
Section 4Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to tele...
Section 5Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and i...
Section 6For the purposes of heading 90.21, the expression "orthopaedic appliances,, means appliances for: - Preventing or correcting bodily deformi...
Section 7Heading 90.32 applies only to: {a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of...
ChapterChapter 91
TextClocks and watches and parts thereof
Section 1This Chapter does not cover:
Section 2Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combine...
Section 3For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crysta...
Section 4Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, prec...
ChapterChapter 92
TextMusical instruments; parts and accessories of such articles
Section 1This Chapter does not cover:
Section 2Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in nu...
ChapterChapter 93
TextArms and ammunition; parts and accessories thereof
Section 1This Chapter does not cover:
Section 2In heading 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading 85.26. Heading Description Unit of...
ChapterChapter 94
TextFurniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included;
Section 1This Chapter does not cover: (a} Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
Section 2The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for...
Section 4For the purposes of heading 94.06, the expression ~~prefabricated buildings''
ChapterChapter 95
TextToys, games and sports requisites; parts and accessories thereof
Section 1This Chapter does not cover: (a} Christmas tree candles (heading 34.06); (b} Fireworks or other pyrotechnic articles of heading 36.04; (cJ...
ChapterChapter 63;
Text(gJ
Section 2This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed),...
Section 3Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be cla...
Section 4Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclus...
ChapterChapter 96
TextMiscellaneous manufactured articles
Section 1This Chapter does not cover: {a) Pencils for cosmetic or toilet uses (Chapter 33); {b) Articles of Chapter 66 (for example, parts of umbrel...
Section 2In heading 96.02, the expression 11Vegetable or mineral carving material"
Section 3In heading 96.03, the expression 11prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal...
Section 4Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wh...
ChapterChapter 97
TextWorks of art, collectors' pieces, and antiques
Section 1This Chapter does not cover:
Section 2For the purposes of heading 97.02, the expression 110riginal engravings, prints and lithographs" means impressions produced directly in bla...
Section 3Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these...
Section 4
Section 5Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified...
ChapterChapter 98
TextPostal packages and special transactions not classified according to kind
(a)That the goods are for the and Yang Di-Pertuan sole use of His Majesty of Brunei Darussalam the Sultan and Yang Di-Pertuan of Brunei Daruss...
(b)That a satisfactory certifying certificate must support the declaration. 2 The High All goods
(a)That the goods are for the Commissioner/ sole use of His/Her Ambassador Excellency High Commissioner/ Ambassador. lbJ That a satisfactory c...
(a)That the goods are for the official use of the High Commission I Embassy1 Consulate or Diplomatic Mission. ib) That the goods are for the u...
(c)That the goods are for the use of a member of the diplomatic staff of the High Commission, Embassy, Consulate or Diplomatic Mission to the...
(d)On first arrival in the country of accreditation, or within 6 months of that date or such further period as the Controller may allow, the h...
(e)That a certifying satisfactory certificate must support the declaration. 1392 4 Organisations or Persons Exempted Red Crescent Organisation...
(a)That the goods are for equipment and the sole use of the Red stores Crescent, including goods for free distribution in relief work.
(b)That a satisfactory certifying certificate must support the declaration. General Exemption Part B Goods Exempted Conditions Containers and
(a)Any goods not liable to pallets, an ad valorem duty are including packed and imported, boxes, tins, being ordinary trade bottles, jars pack...
(b)Pallets of any material. Deceased Used personal effects, subject person's effects to such limitations as the Controller may impose, which a...
(a)Aircraft,
(a)That the goods are solely aircraft imported for use in aircraft engines, operation. parts and accessories thereof, air navigational instrum...
(b)Lighting,
(b)That the goods are of radio and specialised nature for the radar repair, maintenance and apparatus servicing of an aircraft on and the grou...
(c)Ground
(c)That the goods are signs, imported solely for use in stairways connection with aircraft. for boarding aircraft
(d)Catering
(d)That the goods are stores, such imported for use by any as luncheon airline. boxes, cardboard trays, paper plates, paper napkins
(e)Kerosene,
(e)That the goods are aviation imported or purchased spirit and before clearance through similar customs solely for use in i fuels aircraft en...
(a)shall be the property of, and accompany, the passenger, except as provided in paragraph (7);
(b)shall be for the personal or household use of the passenger in Brunei Darussalam;
(c)shall be of such kinds and in such quantities as the proper officer of customs may allow; and
(d)shall not be disposed of by the passenger in Brunei Darussalam within 2 years of the date of importation. [2) The following goods shall not...
(a)alcoholic beverages of all kinds, perfumed spirits and tobacco and manufactures thereof, except as provided in paragraph (6);
(b)motor vehicles, except as provided in paragraph (3);
(c)any trade goods, or goods for sale or disposal to other persons. 1396 ------------------------~ Organisations or Persons Goods Exempted Con...
(3)Subject to paragraphs ( 1) resident and household and (2), the following effects goods may be exempted when imported as baggage by a person...
(4)Subject to paragraphs (1) and household and (2), the following effects goods may be exempted when imported as baggage by a person who the p...
(5)Subject to paragraphs (1) and (2), the following goods may be exempted when imported as baggage by a person who the proper officer of custo...
(6)Subject to paragraph (1) -
(7)Subject to paragraphs ( 1) and (2), the exemptions granted in accordance with paragraphs (3), (4) and (5) may be allowed in respect of bagg...