14 of 212017

Finance Act, 2017, as published 2017

This is the Finance Act, 2017, as published by the Federal Board of Revenue in 2017. It runs to 683 pages and contains 7 sections.

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1. Short title, extent and commencement

(1) This Act may be called the Finance Act, 2017.

(2) It extends to the whole of Pakistan.

(3) It shall come into force on the first day of July, 2017 except sections 2(7), 3(7), 4(11) and 6(3) which shall have effect on the next day of assent given to this Act by the President of the Islamic Republic of Pakistan.

2. Amendments of Customs Act, 1969 (IV of 1969)

In the Customs Act, 1969 (IV of 1969), the following further amendments shall be made, namely:-

(1) in section 2,-

(a) after clause (ff), the following new clause shall be inserted, namely:-

“(fff) “controlled delivery” means supervised and coordinated operational activities that allow suspected consignments of prohibited and restricted goods, including items mentioned in section 2(s), to pass out of, through or into the territory of Pakistan, with a view to identifying persons involved in the commission of an offence cognizable under this Act;“; and

(b) in clause (la),-

(i) for the word “or”, a comma shall be substituted; and

(ii) after the figure “144”, the word and figure “or 147”, shall be inserted;

(b) in section 3A, in the marginal note, for the words “Federal Board of Revenue”, the word “Customs” shall be substituted;

“3AAA. Directorate General of China Pakistan Economic Corridor.- The Directorate General of China Pakistan Economic Corridor shall consist of a Director General and as many Directors, Additional Directors, Deputy

Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.“;

(d) for section 7, the following shall be substituted, namely:-

“7. Assistance to the officers of customs.- All officers of Federal and Provincial Governments, including Inland Revenue, Police, National Highways and Pakistan Motorway Police, Civil Armed Forces, and officers engaged in the collection of land-revenue are hereby empowered and required to assist the officers of customs in the discharge of their functions under this Act.”;

(e) after section 8, the following new section shall be inserted, namely:-

“8A. Uniform.- The Board may, with approval of the Federal Minister-in-charge and by notification in the official Gazette, prescribe rules for wearing of uniform by officers and staff of Customs Service of Pakistan.”;

(f) in section 18, in sub-section (3), for the words “Federal Government”, the expression “Board, with approval of the Federal Minister-in-charge” shall be substituted;

(7) in section 19,-

(a) in sub-section (1), for the words “Federal Government”, the expression “Board, with approval of the Federal Minister-in-charge, and” shall be substituted; and

(b) in sub-section (5), for full stop a colon shall be substituted and thereafter the following provisos shall be added, namely:-

“Provided that all such notifications, except those earlier rescinded, shall be deemed to have been in force with effect from first day of July, 2016 and shall continue to be in force till thirtieth day of June, 2018, if not earlier rescinded:

Provided further that all notifications issued on or after the first day of July, 2016, and placed before the National Assembly as required under sub-section (4) shall continue to be in force till thirtieth day of June, 2018,

if not earlier rescinded by the Federal Government or the National Assembly.“;

(8) in section 25A, in sub-section (2), for full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:

“Provided that where the value declared in a goods declaration, filed under section 79 or section 131 or mentioned in the invoice retrieved from the consignment, as the case may be, is higher than the value determined under sub-section (1), such higher value shall be the customs value.”;

(9) in section 26, after sub-section (1), the following new sub-section shall be inserted, namely:-

“(1A) Subject to rules, the Board or any officer authorized in this behalf may require any person to provide such information as is held by that person which is required for the purposes of End Use Verification of goods specified under Program Global Shield.”;

(10) in section 33,-

(a) in sub-section (1), for colon, a full stop shall be substituted and thereafter the proviso shall be omitted; and

(b) after sub-section (3), the following new sub-section shall be inserted, namely:-

“(4) No refund shall be allowed under this section, if the sanctioning authority is satisfied that the incidence of customs duty and other levies has been passed on to the buyer or consumer.”;

(11) in section 98,-

(a) in sub-section (1), in the proviso, in clause (a), the word “and” occurring at the end shall be omitted, then the following new clause (b) shall be inserted and thereafter the existing clause (b) shall be re-numbered as clause (c) , namely:-

“(b) by the Chief Collector of Customs, for a period not exceeding one month in case of notified perishable goods and a period not exceeding three months in case of non-perishable goods; and”; and

(b) in sub-section (3), for the word “limit”, the word “regulate” shall be substituted;

(12) in section 155F, the brackets and figure “(1)” shall be omitted and after the second proviso, the following third proviso shall be inserted, namely:

“Provided also that a person aggrieved by an order of the Collector, cancelling or confirming the suspension of his unique user identifier, may, within thirty days of communication of such order, prefer an appeal to the Chief Collector who may pass an order annulling, modifying or confirming the order passed by the Collector.”;

(13) in section 156,-

(a) in the TABLE, after clause 7, in the first column and entries relating thereto in the second and third columns, the following new clause and entries relating thereto shall be inserted, namely:-

(b) after omitted sub-section (3), the following new sub-section shall be inserted, namely:-

“(4) Notwithstanding anything contained in this Act, the Board may, by notification in the official Gazette, regulate the imposition, including the time and

manner, of any penalty specified in sub-section (1).“;

(14) in section 193, in sub-section (1), for the word “and”, a comma shall be substituted and after the figure “179”, the expression “and 195”, shall be inserted;

(15) in section 194A, in sub-section (1), for clause (d), the following shall be substituted, namely:-

“(d) an order passed under section 195 by the Board or an officer of Customs not below the rank of an Additional Collector;”;

(16) in section 195, in sub-section (1),-

(a) after the word “Customs”, the expression “or the Collector of Customs (Adjudication)” shall be inserted;

(b) the words “and may pass such order as it or he may think fit”, shall be omitted;

(c) for the colon, a full stop shall be substituted and thereafter the following new sub-section (1A) shall be inserted, namely:-

“(1A) Where it is deemed necessary to pass fresh orders, in respect of proceedings referred to in sub-section (1), the Board or Collector of Customs or Collector of Customs (Adjudication) may pass the order itself or himself, as the case may be, or assign the case to an officer of higher rank, who may have passed the earlier order, for passing such order as he may think fit:”;

(17) after section 219, the following new section shall be inserted, namely:-

“219A. Power to enter into mutual legal assistance agreements on customs matters.- (1) The Board may, of its own motion or upon request from an international organization, a foreign customs administration or any other foreign competent authority, enter into memorandum of understanding pertaining to mutual legal assistance in customs matters or in pursuance of any bilateral or a

multilateral agreement, undertake activities, which, inter alia, include-

(a) coordinated border management;

(b) information and data sharing;

(d) capacity building and technical assistance initiatives; and

(e) any other matter to which both or all parties agree.

(2) Notwithstanding anything contained in any other law, for the time being in force, the Board may, on behalf of the Federal Government, request an international organization, a foreign customs administration or any other foreign competent authority for legal assistance on any matter or offence under this Act or upon request received therefrom.

(3) The Board may, by notification in the official Gazette, prescribe the rules for any of the matters enumerated in this section.“;

(18) after section 221, the following new section shall be inserted, namely:-

“221-A. Validation.- All notifications and orders issued and notified in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017 shall be deemed to have been validly issued and notified in exercise of those powers.”;

(19) the First Schedule to the Customs Act, 1969 (IV of 1969), shall be substituted in the manner provided for in the First Schedule to this Act; and

(20) the Fifth Schedule to the Customs Act, 1969 (IV of 1969), shall be substituted in the manner provided for in the Second Schedule to this Act.

3. Amendments of the Sales Tax Act, 1990

In the Sales Tax Act, 1990, the following further amendments shall be made, namely:-

(1) in section 2, after clause (43), the following new clause shall be inserted, namely:-

“(43A) Tier-1 retailers means,-

(a) a retailer operating as a unit of a national or international chain of stores;

(b) a retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;

(c) a retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees six hundred thousand; and

(d) a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers;“;

(2) in section 3,-

(i) in sub-section (1), in clause (b), after the word “Pakistan”, a comma shall be inserted and thereafter the words “irrespective of their final destination in territories of Pakistan” shall be inserted;

(ii) in sub-section (1A), for the expression “and (6)”, the expression “,(6) and section 4” shall be substituted;

(iii) in sub-section (2),-

(a) in clause (a), for the word “which”, the expression “or in case such supplies are also specified in the Eighth Schedule, at the rates specified therein and the retail price thereof,” shall be substituted; and

(b) in clause (b), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;“;

(iv) in sub-section (3A), for the words “Federal Government”, the words “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(v) in sub-section (5), for the words “Federal Government”, the words “Board with the approval of the Federal Minister-in-charge” shall be substituted; and

(vi) after sub-section (9), the following new sub-section (9A) shall be inserted, namely:-

“(9A) Notwithstanding anything contained in this Act, Tier-1 retailers shall pay sales tax at the rate specified in sub-section (1) and shall observe all the applicable provisions of this Act and rules made thereunder, including the requirement to file monthly sales tax returns in the manner prescribed in Chapter II of the Sales Tax Rules, 2006:

Provided that the retailers making supplies of finished goods of the five sectors specified in Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011 shall pay sales tax in respect of such supplies at the rates prescribed in the said Notification:

Provided further that Tier-1 retailers, in lieu of net tax payable at the applicable rate, shall have an option to pay sales tax under the turnover regime at the rate of two percent of their total turnover, including turnover relating to exempt supplies, without adjustment of any input tax whatsoever:

Provided also that retailers opting to pay sales tax on the basis of total turnover shall file an option to the Chief Commissioner of Regional Tax Office or Large Taxpayers Unit having jurisdiction by fifteenth day of July opting to pay sales tax on the basis of turnover and such an option shall remain in force for the whole financial year.“;

(3) in section 4,-

(a) in the preamble, after the figure “3” occurring for the first time, the expression “except those of sub-section (1A)” shall be inserted; and

(b) in clause (c), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(4) in section 7,-

(a) in sub-section (3), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted; and

(b) in sub-section (4), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(5) in section 7A,-

(a) in sub-section (1), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted; and

(b) in sub-section (2), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(6) in section 8, in sub-section (1), in clause (b), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(7) in section 13,-

(a) in sub-section (2), in clause (a), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted; and

(b) in sub-section (6), for the words “Federal Government”, the expression “Board” shall be substituted; and

(c) in sub-section (7), for the full stop at the end, a colon shall be substituted and thereafter the following provisos shall be added, namely:

“Provided that all such notifications, except those earlier rescinded, shall be deemed to have been in force with effect from the 1st July, 2016 and shall continue to be in force till the 30th June, 2018, if not earlier rescinded:

Provided further that all notifications issued on or after the first day of July, 2016 and placed before the National Assembly as required under sub-section (6) shall continue to be in force till thirtieth day of June, 2018, if not earlier rescinded by the Federal Government or the National Assembly.“;

(8) in section 30,-

(a) in sub-section (1),-

(i) after clause (e), the following new clause (ea) shall be inserted, namely:-

“(ea) District Taxation Officer Inland Revenue;”; and

(ii) after clause (f), the following new clause (fa) shall be inserted, namely:-

“(fa) Assistant Director Audit Inland Revenue;”;

(b) after sub-section (2), the following sub-sections shall be inserted, namely:-

“(2A) The Chief Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Board may direct.

(2B) The Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Chief Commissioner, to whom they are sub-ordinate, may direct.“;

(i) after the words “Deputy Commissioner Inland Revenue”, the expression “, District Taxation Officer Inland Revenue” shall be inserted; and

(ii) after the words “Assistant Commissioner Inland Revenue”, the expression “, Assistant Director Audit Inland Revenue” shall be inserted; and

banderoles, stickers, labels or barcodes, permanent seizure of the vehicle used for transportation of non-conforming or counterfeit cigarette packs; and

(iii) In case of repeat sale of cigarettes without or with counterfeited, tax stamps, banderoles, stickers, labels or barcodes, the premises used for such sale be sealed for a period not exceeding fifteen days.

(10) in section 48, in sub-section (1), in clause (f), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that the Commissioner Inland Revenue or any officer of Inland Revenue shall not issue notice under this section or the rules made thereunder for recovery of any tax due from a taxpayer if the said taxpayer has filed an appeal under section 45B in respect of the order under which the tax sought to be recovered has become payable and the appeal has not been decided by the Commissioner (Appeals), subject to the condition that twenty-five per cent of the amount of tax due has been paid by the taxpayer.”;

(11) in section 56,-

(a) in sub-section (1), in clause (b), the word “or” shall be omitted and in clause (c), for the full stop, a semi colon and the word “; or” shall be substituted and thereafter, the following new clause shall be added, namely:-

“(d) sent electronically through email or to the e-folder maintained for the purpose of e-filing of sales tax-cum-Federal excise returns by the limited companies, both public and private.”; and

(b) in sub-section (2), in clause (b), the word “or”, occurring at the end, shall be omitted and in clause (c), for the full stop, a semi colon and the word “; or” shall be substituted and thereafter, the following new clause shall be added, namely:-

“(d) sent electronically through email or to the e-folder maintained for the purpose of e-filing of sales tax-cum-Federal excise returns by the limited companies, both public and private.”;

(12) in section 60, for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(13) in section 65, for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(14) in section 71, in sub-section (1), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(15) after section 74, the following new section 74A shall be inserted, namely:-

“74A. Validation.- All notifications and orders issued and notified in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017 shall be deemed to have been validly issued and notified in exercise of those powers.”;

(16) in the Third Schedule, in the Table, in column (1), against serial number 2, in column (3), for the figure “21.05”, the figure “2105.0000” shall be substituted;

(17) in the Fifth Schedule, in column (1), against serial number 12, in column (2), in sub-serial number (xvii), for the words “Preparations for infant use put up for retail sale”, the expression “Preparations suitable for infants, put up for retail sale” shall be substituted;

(18) in the Sixth Schedule,-

(A) in Table 1, in column (1),-

(i) against serial number 1, in column (3),-

(a) for the figure “0101.3100” the figure “0101.3000” shall be substituted;

(b) the figure “0102.1010” shall be omitted;

(ii) against serial number 15, in column (3),-

(a) the figure “0803.0000” shall be omitted;

(b) for the figure “0805.2010”, the figure “0805.2910” shall be substituted; and

(iii) against serial number 17, in column (3), for the figure “0910.1000”, the figure “09.10” shall be substituted;

(iv) against serial number 19, in column (3), the figure “1102.3000” shall be omitted;

(v) against serial number 20, in column (3), the figure “1209.1010” shall be omitted;

(vi) against serial number 23, in column (3), for the figure “1212.9990”, the figure “1212.9300” shall be substituted;

(vii) against serial number 26, in column (3), the figure “2009.8000” shall be omitted;

(viii) against serial number 31, in column (3), the figures “8523.5100 and 8523.5200” shall be omitted;

(ix) against serial number 33, in column (3), for the figure “4907.0000”, the figure “49.07” shall be substituted;

(x) against serial number 38, in column (3), for the figure “7108.2000”, the figure “7108.1390” shall be substituted;

(xi) against serial number 81, in column (3), for the figure “1207.2000”, the figure “1207.1000” shall be substituted;

(xii) against serial number 83, in column (3), the figure “1604.3000” shall be omitted;

(xiii) against serial number 84, for the entry in column (2), the expression “Preparations suitable for infants, put up for retail sale” shall be substituted;

(xiv) against serial number 91, in column (3), for the figure “8539.3910”, the figure “8539.3110” shall be substituted;

(xv) against serial number 97, for the entry in column (2), the expression “pens, ball pens, markers and porous tipped pens” shall be substituted;

(xvi) against serial number 100A, in column (2), the following amendments shall be made, namely:-

(a) after the words “Materials and equipment”, the expression “(plant, machinery, equipment, appliances and accessories)” shall be inserted; and

(b) for the word “Gawadar” wherever appearing the word “Gwadar” shall be substituted;

(xvii) after serial number 100B, and entries relating thereto in columns (2) and (3), the following new serial number 100C and entries relating thereto shall be inserted, namely:-

“100C. Vehicles imported by China Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marine Services Limited and (iv)

Gwadar Free Zone Company Limited, for a period of twenty-three years for construction, development and operations of Gwadar Port and Free Zone Area subject to limitations, conditions prescribed under PCT heading 9917 (3)“;

(xviii) against serial number 106, in column (3), the figure “0206.2000” shall be omitted;

(xix) against serial number 108, in column (2), against sub-serial (h), in column (3), for the figure “3824.9099”, the figure “3824.8400” shall be substituted;

(xx) against serial number 110, in column (2), against sub-serial (c), in column (3), for the figure “8543.7090”, the figures and word “8539.5010 and 8539.5020” shall be substituted;

(xxi) against serial number 113, in column (2), against sub-serial 2, in column (3), for the figure “8424.8100”, the figure “8424.4100” shall be substituted;

(xxii) against serial number 114, in column (2), against sub-serial 2, in column (3), for the figure “9406.0010”, the figures and word “9406.1010 and 9406.9010” shall be substituted;

(xxiii) against serial number 130, for entry in column (2), the following shall be substituted; namely:-

“Sodium Iron (Na Fe EDTA), and other premixes of vitamins, minerals and micro-nutrients (food grade) and subject to conditions imposed for importation under the Customs Act, 1969”;

(xxiv) against serial number 133,-

(I) in column (2),-

(a) the words “ingredients for pesticides” shall be omitted;

(b) the words “Cadusafos Technical Material” shall be omitted;

(d) the words “ingredients for pesticides” shall be omitted;

(e) the words “other ingredients for pesticides” shall be omitted;

(f) the words “Tiethanolamine and its salts” shall be omitted;

(g) the words “ingredients for pesticides” shall be omitted; and

(II) in column (3),-

(a) the figure “2903.3040” shall be omitted;

(b) the figure “2903.6900” shall be omitted;

(d) the figure “2919.0010” shall be omitted;

(e) the figure “2919.0090” shall be omitted;

(f) the figure “2922.1300” shall be omitted;

(g) the figure “2924.2930” shall be omitted;

(h) for the figure “2939.9910”, the figure “2939.8010” shall be substituted;

(i) for the figure “2939.9910”, the figure “2939.8010” shall be substituted;

(j) for the figure “3824.9099”, the figure “3824.9999” shall be substituted;

(xxv) after the said amended serial number 133 and entries relating thereto in columns (1), (2) and (3),

the following new serial numbers and entries relating thereto shall be inserted, namely:-

(B) in Table-2, in column (1), after serial number 21 and entries relating thereto in columns (2) and (3), the following new serial number 22 and entries relating thereto in columns (2) and (3) shall be inserted, namely:-

(a) in the preamble, in clause (ii), after the figure “14”, the figure and word “14A and 15” shall be inserted; and

(b) in the Annexure, in column (1),-

(i) against serial number 2, in column (3), for the figure “3824.9099”, the figure “3824.9999” shall be substituted; and

(ii) for existing serial numbers 14 and 15 and entries relating thereto in columns (2), (3) and (4), the following new serial numbers 14, 14A, 15, 15A and 15B and entries relating thereto shall be substituted; namely:-

(19) in the Eight Schedule, in Table-1, in column (1),-

(i) against serial number 26, in column (2), against sub-serial (iv), in column (3), for the figure “8432.3090”, the figure “8432.3900” shall be substituted;

(ii) against serial number 27, in column (3),-

(a) against sub-serial (iv), for the figure “8432.4000”, the figure “8432.4100” shall be substituted;

(b) against sub-serial (vi), for the figure “8432.3010”, the figure “8432.3100” shall be substituted; and

(iii) against serial number 34, in column (5), for the figure “2017”, the figure “2018” shall be substituted; and

(iv) after the said amended serial number 34 and the entries relating thereto in columns (2) to (5), the following new serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely:-

(20) in the Ninth Schedule, in the Table, in column (1), against serial number 2,-

(a) in column (3),-

(i) for the figure “300”, the figure “650” shall be substituted; and

(ii) for the figure “1000”, the figure “650” shall be substituted; and

(b) in column (4),-

(i) for the figure “300”, the figure “650” shall be substituted; and

(ii) for the figure “1000”, the figure “650” shall be substituted.

4. Amendment of Income Tax Ordinance, 2001 (XLIX of 2001)

In the Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made, namely:-

(1) in section 2,-

(a) in clause (22A), after the word “consumer”, occurring for the third time, the words “excluding durable goods” shall be inserted;

(b) after clause (30B), the following new clause shall be inserted, namely:-

“(30C) “liaison office” means a place of business acting for the principal, head office or any entity of which it is a part, and

(a) its activities do not result in deriving income in Pakistan; and

(b) maintains itself out of any amount remitted from outside Pakistan received through normal banking channels.

Explanation,- It is clarified that-

(i) a place of business shall not be treated as liaison office if it engages in-

(a) commercial activities;

(b) trading or industrial activities; or

(ii) the activities shall be treated to be commercial activities, if these include-

(a) providing after sales services for goods or services; or

(b) marketing or promoting pharmaceutical and medical products or services;

(iii) subject to clause (i), a place of business shall be treated as a liaison office, if it undertakes activities of-

(a) an exploratory or preparatory nature, to investigate the possibilities of trading with, or in, Pakistan;

(b) exploring the possibility of joint collaboration and export promotion;

(d) promoting technical and financial collaborations between its principal and taxpayers in Pakistan; or

(e) provision of technical advice and assistance.“;

(c) in clause (35AA), after the word “Pakistan” occurring for the second time, the words “or any subsidiary of NCCPL notified by the Board for the purpose of this clause” shall be inserted;

(d) in clause (38A), after the word “officer”, occurring for the third time, the expression “, District Taxation Officer Inland Revenue, Assistant Director Audit,” shall be inserted;

(e) after clause (38A), amended as aforesaid, the following new clause shall be inserted, namely:-

“(38B) “online marketplace” means an information technology platform run by e-commerce entity over an electronic network that acts as a facilitator in transactions that occur between a buyer and a seller.“; and

(f) after clause (62), the following new clause shall be inserted, namely:-

“(62A) “startup” means,-

(i) a business of a resident individual, AOP or a company that commenced on or after first day of July, 2012 and the person is engaged in or intends to offer technology driven products or services to any sector of the economy provided that the person is registered with and duly certified by the Pakistan Software Export Board (PSEB) and has turnover of less than one hundred million in each of the last five tax years; or

(ii) any business of a person or class of persons, subject to the conditions as the Federal Government may, by notification in the official Gazette, specify.;“;

(2) in section 4B, in sub-section (1), for the expression “and 2016” the expression “to 2017” shall be substituted;

(3) for section 5A, the following shall be substituted, namely:-

“5A. Tax on undistributed profits.- (1) For tax year 2017 and onwards, a tax shall be imposed at the rate of seven and a half percent of its accounting profit before tax on every public company, other than a scheduled bank or a modaraba, that derives profit for a tax year but does not distribute at least forty percent of its after tax profits within

six months of the end of the tax year through cash or bonus shares:

Provided that for tax year 2017, bonus shares or cash dividends may be distributed before the due date mentioned in sub-section (2) of section 118, for filing of a return.

(2) The provisions of sub-section (1) shall not apply to-

(a) a company qualifying for exemption under clause (132) of Part I of the Second Schedule; and

(b) a company in which not less than fifty percent shares are held by the Government.“;

(4) in section 5AA, in sub-section (1), after the word “vehicle”, the expression “, or a company” shall be inserted”;

(5) in section 7C, for sub-section (4), the following shall be substituted, namely:-

“(4) This section shall apply to projects undertaken for construction and sale of residential and commercial buildings initiated and approved.-

(a) during tax year 2017 only;

(b) for which payment under rule 13S of the Income Tax Rules, 2002 has been made by the developer during tax year 2017; and

(c) the Chief Commissioner has issued online schedule of advance tax installments to be paid by the developer in accordance with rule 13U of the Income Tax Rules, 2002.“;

(6) in section 7D, for sub-section (4), the following shall be substituted, namely:-

“(4) This section shall apply to projects undertaken for development and sale of residential and commercial plots initiated and approved.-

(a) during tax year 2017 only;

(b) for which payment under rule 13S of the Income Tax Rules, 2002 has been made by the developer during tax year 2017; and

(c) the Chief Commissioner has issued online schedule of advance tax installments to be paid by the developer in accordance with rule 13ZB of the Income Tax Rules, 2002.“;

(7) in section 8, in sub-section (1),-

(a) in the preamble, for the expression “, 7B, 7C and 7D” the expression “and 7B” shall be substituted; and

(b) in clause (d), for the expression “, 7B, 7C and 7D” the expression “and 7B” shall be substituted;

(8) in section 13, in sub-section (7), in the second proviso, for the words “five hundred thousand” the words “one million” shall be substituted;

(9) in section 21, in clause (o), for the word “five” the word “ten” shall be substituted;

(10) in section 22, in sub-section (15), for full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that where a depreciable asset is jointly owned by a taxpayer and an Islamic financial institution licensed by the State Bank of Pakistan or Securities and Exchange Commission of Pakistan, as the case may be, pursuant to an arrangement of Musharika financing or diminishing Musharika financing, the depreciable asset shall be treated to be wholly owned by the taxpayer.”;

(11) in section 53,-

(i) in sub-section (2), for the expression “Federal Government”, the expression “Board with the approval of Federal Minister-in-charge” shall be substituted; and

(ii) in sub-section (4), for the full stop, a colon shall be substituted and thereafter the following provisos shall be added, namely:-

“Provided that all such notifications, except those earlier rescinded, shall be deemed to have been in force with effect from the first day of July, 2016 and shall continue to be in force till the thirtieth day of June, 2018, if not earlier rescinded:

Provided further that all notifications issued on or after the first day of July, 2016 and placed before the National Assembly as required under sub-section (3) shall continue to remain in force till the thirtieth day of June, 2018, if not earlier rescinded by the Federal Government or the National Assembly.“;

(12) in section 62, in sub-section (1),-

(a) in clause (i), the word “or”, occurring at the end, shall be omitted and thereafter the following new clause shall be inserted, namely:-

“(ia) in respect of cost of acquiring in the tax year, sukuks offered to the public by a public company listed and traded on stock exchange in Pakistan, provided the resident person is the original allottee of the sukuks; or”;

(b) in clause (ii), for the full stop at the end a colon shall be substituted and thereafter following proviso shall be added, namely:-

“Provided that where tax credit has been allowed under this clause and subsequently the insurance policy is surrendered within two years of its acquisition, the tax credit allowed shall be deemed to have been wrongly allowed and the Commissioner, notwithstanding anything contained in this Ordinance, shall re-compute the tax payable by the taxpayer for the relevant tax years and the provisions of this Ordinance, shall, so far as may, apply accordingly.

(c) in sub section (2), in component C, in clause (a), after the word and comma “shares,” the words “or sukuks” shall be inserted ;

(13) sections 64A and 64AB shall be re-numbered as 60C and 60D respectively;

(14) in section 60D, re-numbered as aforesaid, in sub-section (1), after the word “one” the words “and a half” shall be inserted;

(15) in section 62A, in sub-section (2), in component C of the formula, in clause (c), after the word “hundred” the words “and fifty” shall be inserted;

(16) section 65A shall be omitted;

(17) in section 65C, in sub-section (1), for the words and full stop “tax year.” the words and colon “three tax years:” shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that the tax credit for the last two years shall be ten per cent of the tax payable.”;

(18) in section 94, sub-section (3) shall be omitted;

(19) in section 100, in sub-section (2), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that the for tax year 2017 and onward the provisions of this sub-section shall not apply on profit and gains derived from sui gas field.”;

(20) in section100C,-

(a) in sub-section (1), in clause (b), the word “and”, occurring at the end shall be omitted and in clause (c), for the full stop at the end a semi colon shall be substituted and thereafter the following new clause shall be added, namely:-

“(d) the administrative and management expenditure does not exceed 15% of the total receipts:

“Provided that clause (d) shall not apply to a non-profit organization, if-

(a) charitable and welfare activities of the non-profit organization have commenced for the first time within last three years; and

(b) total receipts of the non-profit organization during the tax year are less than one hundred million Rupees.“;

(b) after sub-section (1), amended as aforesaid, the following new sub-sections shall be inserted, namely:-

“(1A) Notwithstanding anything contained in sub-section (1), surplus funds of non-profit organization shall be taxed at a rate of ten per cent.

(1B) For the purpose of sub-section (1A), surplus funds mean funds or monies:

(a) not spent on charitable and welfare activities during the tax year;

(b) received during the tax year as donations, voluntary contributions, subscriptions and other incomes;

(c) which are more than twenty-five per cent of the total receipts of the non-profit organization received during the tax year; and

(d) are not part of restricted funds.

Explanation.- For the purpose of this sub-section, “restricted funds” mean any fund received by the organization but could not be spent and treated as revenue during the year due to any obligation placed by the donor.“;

(21) in section 113, in sub-section (1), in clause (e), for the words “one per cent” the expression “the percentage as specified in column (3) of the Table in Division IX of Part-I of the First Schedule” shall be inserted;

(22) in section 114, in sub-section (6), in clause (c), the expression “122C,” shall be omitted;

(23) in section 115, in sub-section (3), after the expression “(iii)” the expression “, (iv), (v) and (vi)” shall be inserted;

(24) in section 116,-

(a) sub-section (2A) shall be omitted; and

(b) in sub-section (3), for the expression “an assessment, for the tax year to which it relates, is made under sub-section (1) or sub-section (4) of section 122” the expression “the receipt of notice under sub-section (9) of section 122, for the tax year to which it relates” shall be substituted;

(25) in section 119, in sub-section (4), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that where the Commissioner has not granted extension for furnishing return under sub-section (3) or sub-section (4), the Chief Commissioner may on an application made by the taxpayer for extension or further extension, as the case may be, grant extension or further extension for a period not exceeding fifteen days unless there are exceptional circumstances justifying a longer extension of time.”;

(26) in section 121, in sub-section (1), after clause (aa), the following new clause shall be inserted, namely:-

“(ab) furnish return of income in response to notice under sub- section (3) or sub-section (4) of section 114; or”;

(27) in section 122, in sub-section (1), the expression “or issued under section 122C,” shall be omitted;

(28) section 122C shall be omitted;

(29) in section 127, in sub-section (1), the expression “except an assessment order under section 122C,” shall be omitted;

(30) in section 130, in sub-section (3),-

(a) in clause (a), after the semicolon, the word “or” shall be inserted;

(b) in clause (b), for the expression “; or” a full stop shall be substituted; and

(31) in section 137, in sub-section (2), for the colon, occurring first, a full stop shall be substituted and thereafter both the provisos shall be omitted;

(32) in section 146,-

(a) in the marginal note, after the word “Kashmir”, the words “and Gilgit-Baltistan” shall be inserted; and

(b) in sub-section (1), after the word “Kashmir”, wherever occurring, the words “or Gilgit-Baltistan” shall be inserted;

(33) in section 147, in sub-sections (2) and (4B), for the words “five hundred thousand”, the words “one million” shall be substituted;

(34) in section 148,-

(i) in sub-section (7),-

(a) clause (b) shall be omitted; and

(b) in clause (c), for the full stop at the end, a semicolon shall be substituted;

(ii) in sub-section (8), after the word “of”, the expression “plastic raw material imported by an industrial undertaking falling under PCT heading 39.01 to 39.12,” shall be inserted;

(35) in section 150A,-

(a) for the marginal note the words “Return on investment in Sukuks” shall be substituted; and

(b) after the word “vehicle”, the expression “, or a company, at the time of” shall be inserted;

(36) in section 152,-

(a) in sub-section (1AAA), for the expression “Division IIIA”, the expression “Division II” shall be substituted;

(b) in sub-section (1B), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that the provisions of this sub-section shall not apply in respect of a non-resident person unless he opts for the final tax regime.”;

(d) for sub-section (4A), the following shall be substituted, namely:-

“(4A) The Commissioner may, on application made by the recipient of payment referred to in sub-section (1A) having permanent establishment in Pakistan, or by a recipient of payment referred to in sub-section (2A), as the case may be, and after making such inquiry as the Commissioner thinks fit, allow by order in writing, in cases where the tax deductable under sub-section (1) or sub-section (2A) is adjustable, any person to make the payment without deduction of tax or deduction of tax at a reduced rate.”;.

(37) in section 153, in sub-section (1), in clause (c), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that where the recipient of the payment under clause (b) receives the payment through an agent or any other third person and the agent or, as the case may be, the third person retains service charges or fee, by whatever name called, from the payment remitted to the recipient, the agent or the third person shall be treated to have been paid the service charges or fee by the recipient and the recipient shall collect tax along with the payment received.”;

(38) in section 165, after sub-section (2), the following new sub-section shall be inserted, namely:-

“(2A) Any person who, having furnished statement under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may file a revised statement within sixty days of filing of

statement under sub-section (1) or sub-section (2), as the case may be.“;

(39) in section 165B,-

(a) in sub-section (1), after the word “non-resident” the words “or any other reportable” shall be inserted;

(b) after sub-section (2), the following new sub-section shall be added, namely:-

“(3) For the purpose of this section, the terms “reportable person” and “financial institution” shall have the meaning as provided in Chapter XIIA of the Income Tax Rules, 2002.“;

(40) in section 176, in sub-section (1), in clause (c), after the word “accountants”, the words “, or a firm of cost and management accountants as defined under the Cost and Management Accountants Act, 1966 (XIV of 1966)” shall be inserted;

(41) in section 182, in the Table, in column (1),-

(a) against serial number 7, in column (4), after the figures “174” a comma and figure “, 108” shall be added;

(b) against serial number 9, in column (2), after the figure “176”, the word and figure “or 108” shall be added; and

(c) after serial number 16 and entries relating thereto in columns (2), (3) and (4), the following new serial number and entries relating thereto in columns (2), (3) and (4) shall be added, namely:-

(42) in section 191, in sub-section (1),-

(a) in clause (a), after the expression “(3)”, the expression “and sub-section (4)” shall be inserted; and

(b) in clause (c), after the word “Chapter”, the expression “or Chapter XII” shall be inserted;

(43) in section 205, in sub-section (1B), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that in the case of person having a special tax year, the default surcharge shall be calculated on and from the first day of the fourth quarter of the special tax year till the date on which assessment is made or the last day of special tax year, whichever is earlier.”;

(44) in section 206A, in sub-section (3), for the colon at the end, a full stop shall be substituted and the proviso thereafter shall be omitted;

(45) in section 207,-

(a) in sub-section (1), after clause (i), the following new clauses shall be inserted, namely:-

“(ia) District Taxation Officer Inland Revenue;

(ib) Assistant Director Audit.“;

(b) in sub-section (3A), for the word “Officer” the word “Officers” shall be substituted and thereafter the expression “, District Taxation Officer Inland Revenue, Assistant Director Audit” shall be inserted;

(c) in sub-sections (4) and (4A), after the word “Officers”, occurring for the second time, the expression “, District Taxation Officer Inland Revenue, Assistant Director Audit” shall be inserted;

(46) in section 208, in sub-section (1), after the word “Officers”, occurring for the second time, the expression “, District Taxation Officer Inland Revenue, Assistant Director Audit” shall be inserted;

(47) in section 216,-

(a) in sub-section (3), after clause (k), the following new clause shall be inserted, namely:-

“(ka) Employees Old Age Benefit Institution in respect of information regarding salaries in statements furnished under section 165;”; and

(b) in sub-section (5), for the word “Government”, the expression “Minister-in-charge” shall be substituted;“;

(48) in section 227A, in sub-section (1),

(a) after the word “cases”, occurring for first time, the expression “(i)” shall be inserted; and

(b) after the word “cases”, occurring for the third time, the expression “and (ii) for other meritorious services” shall be inserted;

(49) in section 227B, in sub-section (3), after clause (a), the following new clause shall be inserted, namely:-

“(aa) the information is not supported by any evidence;”;

(50) after section 230C, the following new sections shall be inserted, namely:-

“230D. Directorate-General of Broadening of Tax Base.- (1) The Directorate-General of Broadening of Tax Base shall consist of a Director-General and as many Directors, Additional Directors, Deputy Directors, Assistant

Directors and such other officers as the Board may, by notification in the official Gazette, appoint.

(2) The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of the Directorate-General of Broadening of Tax Base.

5. Amendment of Fiscal Responsibility and Debt Limitation Act, 2005 (VI of 2005)

In the Fiscal Responsibility and Debt Limitation Act, 2005 (VI of 2005) in section 2, after clause (o), the following Explanation shall be added, namely:-

“Explanation.- Total debt of the Government is public debt less accumulated deposits of the Federal and Provincial Governments with the banking system.”.

6. Amendments of Federal Excise Act, 2005

In the Federal Excise Act, 2005, the following further amendments shall be made, namely:-

(1) in section 2, in clause (8a), for the words “Federal Government”, the word “Board” shall be substituted;

(2) in section 3,-

(i) in sub-section (1),-

(a) in clause (b), after the word “Pakistan”, the expression “,irrespective of their final destination in territories of Pakistan” shall be inserted; and

(b) in clause (c), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(ii) in sub-section (4), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(3) in section 16,-

(i) in sub-section (2), for the words “Federal Government”, the expression “Board with the approval of the Federal Minister-in-charge” shall be substituted;

(ii) in sub-section (5), for the words “Federal Government”, the expression “Board” shall be substituted; and

(iii) in sub-section (6), for the full stop at the end, a colon shall be substituted and thereafter the following provisos shall be added, namely:-

Provided further that all notifications issued on or after the first day of July, 2016 and placed before the National Assembly as required under sub-section (5) shall continue to be in force till thirtieth day of June, 2018, if not earlier rescinded by the Federal Government or the National Assembly.“;

(4) in section 19, for the sub-section (10), the following shall be substituted, namely:-

“(10) Where any person is engaged in the manufacture or production of cigarettes in the manner contrary to this Act or the rules made thereunder or otherwise evades duty of excise on cigarettes or is engaged in the manufacture or production of counterfeited cigarettes or tax stamps, banderoles, stickers, labels or barcodes, or is engaged in the manufacturing or production of cigarettes packs without affixing, or affixing counterfeited, tax stamps, banderoles, stickers, labels or barcodes, the machinery, equipments, instruments or devices used in such manufacture or production shall, after outright confiscation, be destroyed in such manner as may be approved by the Commissioner and such person shall not be entitled to any claim on any ground whatsoever, or be otherwise not entitled to any compensation in respect of such machinery or equipments, instruments or devices and such confiscation or destruction shall be without prejudice to any other penal action which may be taken under the law against the person or in respect of the cigarettes, tax stamps, stickers, labels, barcodes or vehicles involved in or otherwise linked or connected with the case.”;

(5) in section 29,-

(a) in sub-section (1),-

(i) after clause (e), the following new clause (ea) shall be inserted, namely:-

“(ea) District Taxation Officer Inland Revenue;”; and

(ii) after clause (f), the following new clause (fa) shall be inserted, namely:-

“(fa) Assistant Director Audit Inland Revenue;”;

(b) after sub-section (1A), the following sub-sections shall be inserted, namely:-

“(1AA) The Chief Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Board may direct.

(1AB) The Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Chief Commissioner, to whom they are sub-ordinate, may direct.“;

(i) after the words “Deputy Commissioner Inland Revenue”, the expression”, District Taxation Officer Inland Revenue” shall be inserted; and

(ii) after the words “Assistant Commissioner Inland Revenue”, the expression”, Assistant Director Audit Inland Revenue” shall be inserted;

(d) in sub-section (1C),-

(i) after the words “Deputy Commissioner Inland Revenue”, the expression “, District Taxation Officer Inland Revenue” shall be inserted; and

(ii) after the words “Assistant Commissioner Inland Revenue”, the expression “, Assistant Director Audit Inland Revenue” shall be inserted;

(6) in section 37, in sub-section (3), in the proviso, for full stop at the end a colon shall be substituted and thereafter the following new proviso shall be added, namely:-

“Provided further that the Commissioner Inland Revenue or any officer of Inland Revenue sub-ordinate to him shall not issue notice under this section or recovery rules made under the Federal Excise Rules, 2005 for recovery of any tax due from a taxpayer if the said taxpayer has filed an appeal under section 33 in respect of the order under which the tax sought to be recovered has become payable and the appeal has not been decided by the Commissioner (Appeals), subject to the condition that twenty-five per cent of the said amount of tax due has been paid by the taxpayer.”;

(7) in section 47,-

(i) in sub-section (1), in clause (c), for full stop at the end the expression “;or” shall be substituted and thereafter the following new clause (d) shall be added , namely:-

“(d) sent electronically through email or to the e-folder maintained for the purpose of e-filing of sales tax-cum-Federal excise returns by the limited companies, both public and private.”; and

(ii) in sub-section (2), in clause (c), for full stop at the end the expression “;or” shall be substituted and thereafter the following new clause (d) shall be added, namely:-

“(d) sent electronically through email or to the e-folder maintained for the purpose of e-filing of sales tax-cum-Federal excise returns by the limited companies, both public and private.”;

(8) after section 47B, the following new section 47C shall be inserted, namely:-

“47C. Validation.- All notifications and orders issued and notified in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017 shall be deemed to have been

validly issued and notified in exercise of those powers.“;

(9) in the First Schedule,-

(A) in Table-I, in column (1),-

(i) for serial numbers 9a, 9b, 10a and 10b and the entries relating thereto in columns (2), (3) and (4), the following new serial numbers and entries relating thereto in columns (2), (3) and (4) shall respectively be substituted, namely:-

(ii) against serial number 13, in column (4), for the words “one rupee per kilogram”, the words “one Rupee and twenty- five paisa per kilogram” shall be substituted; and

(iii) for the existing Restrictions 1 and 3 after Table-1, the following shall be substituted, namely:-

“Restriction-1- Reduction.-For the purpose of levy, collection and payment of duty at the rates specified in column (4) against serial number 9, no

cigarette manufacturer shall reduce retail price from the level adopted on the day of the announcement of the latest budget.

Restriction-3 -Minimum price. -No brand shall be priced and sold at a retail price (excluding sales tax) lower than forty-five per cent of the retail price under column (2) against serial number 9 of Table-I of the First Schedule to this Act.“; and

(B) in Table-II in column (1), against serial number 6, in column (4), for the words “eighteen and a half”, the word “seventeen” shall be substituted; and

(10) in the Third Schedule, in Table-I in the first column,-

(i) against serial number 19,-

(a) in the second column, after the words “Materials and equipment”, the expression “(plant, machinery, equipment, appliances and accessories)” shall be inserted; and

(b) for the word “Gawadar”, wherever appearing, the word “Gawadar” shall be substituted;

(ii) against serial number 20, in the third column, the word “and” shall be omitted and thereafter the following new serial number 21 and entries relating thereto in the first, second and third columns shall be added, namely:-

THE FIRST SCHEDULE

[See section 2(19)]

In the Customs Act, 1969 (IV of 1969), for the First Schedule, the following shall be substituted, namely:-

“THE FIRST SCHEDULE

(PAKISTAN CUSTOMS TARIFF)

[See section 18(1)]

TABLE OF CONTENTS

LIST OF SECTIONS AND CHAPTERS’ TITLES OF THE FIRST SCHEDULE

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Live animals. 2. Meat and edible meat offal. 3. Fish and crustaceans, molluscs and other aquatic invertebrates. 4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included. 5. Products of animal origin, not elsewhere specified or included.

SECTION II

VEGETABLE PRODUCTS

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. 7. Edible vegetables and certain roots and tubers. 8. Edible fruit and nuts; peel of citrus fruit or melons. 9. Coffee, tea, mate and spices. 10. Cereals. 11. Products of the milling industry; malt; starches; inulin; wheat gluten. 12. Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants, straw and fodder. 13. Lac; gums, resins and other vegetable saps and extracts. 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included.

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES.

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. 17. Sugars and sugar confectionery. 18. Cocoa and cocoa preparations. 19. Preparations of cereals, flour, starch or milk; pastrycooks’ products. 20. Preparations of vegetables, fruit, nuts or other parts of plants. 21. Miscellaneous edible preparations. 22. Beverages, spirits and vinegar. 23. Residues and waste from the food industries; prepared animal fodder. 24. Tobacco and manufactured tobacco substitutes.

SECTION V

MINERAL PRODUCTS

Salt; sulphur, earths and stone; plastering materials, lime and cement. 26. Ores, slag and ash. 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. 29. Organic chemicals. 30. Pharmaceutical products. 31. Fertilizers.
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks. 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster. 35. Albuminoidal substances; modified starches; glues; enzymes. 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. 37. Photographic or cinematographic goods. 38. Miscellaneous chemical products.

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Plastics and articles thereof. 40. Rubber and articles thereof.

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUTS(OTHER THAN SILK WORM GUT)

Raw hides and skins(other than furskins) and leather. 42. Articles of leather; saddlery and harness; travel goods, handbags and similar container; articles of animal gut(other than silk-worm gut). 43. Furskins and artificial fur; manufactures thereof.

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK.

Wood and articles of wood; wood charcoal. 45. Cork and articles of cork. 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

[OCR text: pages 66 to 80 of the source PDF were read by OCR software, not transcribed. Expect character errors; check against the official PDF.]

PARTI THEGAZETTEOFPAKISTAN.EXTRA.JUNE2I.2017 715 SECTION X PULP OF WOOD OROF OTHER FIBROUS CELLULOSIC MATERIAL RECOVERED (WASTEANDSCRAPPAPERORPAPERBOARDPAPERANDPAPERBOARDAND ARTICLESTHEREOF Section Notes 47. Pulpof wood orof other fibrous cellulosic material:recovered (waste and scrap) paperor paperboard. 48. Paperand paperboard, articles of paper pulp,of paper or of paperboard. 49. Printed books,newspapers,pictures and other products of the printing industry manuscripts,typescniptsandplans SECTION XI TEXTILESANDTEXTILEARTICLES 50 Silk 51 Wool,fine or coarse animal hair.horsehair yarn and woven fabrics 52 Colton. Other vegetable textile fibres,paper yarn and woven fabrics of paper yam. Man-made.filaments’strip and the like of man-made textile materials. Man-made staple fibres. Wadding.felt and non-wovens, special yarns, twine,cordage,ropes and cables and articles thereof. 57 Carpets and other textilefloor coverings. 58. Special woven fabrics: tufted textile fabrics, lacetapestries,trimmings. embroidery. 59. Impregnated,coated,covered or laminated textilefabrics,textile articles ofa kind suitable for industrial use 60 Knilted or crocheted fabrics 61. Articles ofapparel and clothing accessories,knitted or crocheted 62 Articles of apparel and clothing accessories,not knitted or crocheted 63. Other made up textile articles, sets, worn clothing and won textile articles,rags. SECTION XII FOOTWEARHEADGEAR UMBRELLAS,SUNUMBRELLAS WALKING-STICKS,SEAT STICKS,WHIPS.RIDING-CROPSAND PARTSTHEREOF PREPARED FEATHERSAND ARTICLES MADE THEREWITH:ARTIFICIAL FLOWERS:ARTICLESOF HUMAN HAIR Section Notes Footwear,gaiters and the like:parts of such articles. 65 Headgear and parts thereof. 66 Umbrellas,sun umbrellas, walking-sticks, seat-sticks,whips,riding-crops and parts thereof. 67. Prepared feathers and down and articles made of feathers or of down,artificial flowers:articlesofhuman hair

716 THEGAZETTEOFPAKISTAN.EXTRA.JUNE2L.2017 [PARTI SECTION XIII ARTICLESOFSTONE PLASTER.CEMENT.ASBESTOS.M!CAORSIMILAR MATERIALS:CERAMICPRODUCTS:GLASSANDGLASSWARE Section Notes 68. Articles of stone,plaster,cement,asbestos,mica or similar materials. 69. Ceramic products 70. Glass and glassware SECTION XIV METALS,METALS CLADWITHPRECIOUSMETAL AND ARTICLES THEREOFIMITATION JEWELLERY:COIN Section Notes 71. Natural or culturedpearlsprecious or semi-precious stones,precious metals metal clad with preciousmetal andarticles thereof, imitation jewellery,coin SECTION XV BASEMETALSANDARTICLES OF BASE METAL Section Notes 72 Ironand steel 73 Articles of iron or steel 74 Copperand articles thereof 75 Nickel and articles thereof. 76 Aluminium and articles thereot (Reserved forpossiblefuture use in the Harmonized System) 78 Lead and articles thereof. 79 Zinc and articles thereof. 80 Tin and articles thereof 81 Other base metals:cermets:articles thereof 82. Tools, implements, cutlery,spoons and forks,of base metal:parts thereof ofbase metal. 83. Miscellaneous articles of base metal SECTION XVI MACHINERY AND MECHANICALAPPLIANCES:ELECTRICALEQUIPMENT:PARTS THEREOF:SOUNDRECORDERSAND REPRODUCERS,TELEVISION IMAGE AND SOUND RECORDERSAND REPRODUCERS,AND PARTSANDACCESSORIESOF SUCHARTICLES 84 Nuclear reactors,boilers,machinery andmechanicalappliances;parts thereof.

PARTII THEGAZETTEOEPAKISTAN.EXTRA.JUNE212017 717 Electrical machinery and equipment and parts thereof sound recorders and reproducers,television image and sound recorders and reproducers, and parts and accessories of such articles SECTION XVII VEHICLES,AIRCRAFT,VESSELSANDASSOCIATEDTRANSPORTEQUIPMENT Section Notes 86. Railway or tramway locomotives, rolling-stock and parts thereof, railway or tramway track fixtures and fittings and parts thereof, mechanical (including electro mechanical) traffic signaling equipment of all kinds. 87. Vehicles other than railway or tramway rolling-stock,and parts and accessories thereof. 88. Aircraft,spacecraft,and partsthereof. 89.Ships, boats and floating structures. SECTION XVII OPTICAL,PHOTOGRAPHIC CINEMATOGRAPHIC MEASURING CHECKING,PRECISION MEDICAL ORSURGICALINSTRUMENTSAND APPARATUS:CLOCKS AND WATCHES: MUSICALINSTRUMENTS PARTS ANDACCESSORIESTHEREOF 90. Optical,photographic, cinematographic,measuring,checking.precision,medical 91. Clocks and watches and parts thereof. 92. Musical instruments:parts and accessories of such articles SECTION XIX ARMSANDAMMUNITIONPARTSANDACCESSORIESTHEREOF Section Notes 93.Arms and ammunition.parts and accessories thereof. SECTIONXX MISCELLANEOUSMANUFAGTUREDARTICLES 94. Furniture, bedding,mattresses,mattress supports, cushions and similar stuffed furnishings:lamps and lighting-fittings,not elsewhere specified or inciuded. illuminated signs,illuminated name-plates and the like,prefabricated buildings 95 Toys.games and sports reguisites,parts and accessories thereof. 96. Miscellaneous manufacturedarticles.

718 THE GAZETTEOFPAKISTAN EXTRA.JUNE 2120I7 [PART] SECTION XXI WORKSOFARTCOLLECTORS PIECESAND ANTIQUES 97. Works ofart,collectors’piecesandantiques 98. Services (Federal Exciserates) 99. Special classificationprovisions ABBREVIATIONSANDSYMBOLS AC altemating current ASTM American Societyfor Testing Materials Becquerel degree(s) Celsius 898856 cubic.centimetre(s) centigrams(s) centimeter(s) square centimeter(s) square centimeter(s) CN centinewton(s) DC direct current gram(s) hertz infra-red kcal kilocalorie(s) kilogram(s) kilogram(s) kilonewton(s) kPa kilopascal(s) kV kilovolt(s) KVA kilovolt(s)-ampere(s) kvar kilovolt(s)-ampere(s)-reactive kw kilowatt(s) kwh Kilowatt hour litre(s) LOT Light displacementtonnage meter meta- m2 square metre(s) cubic meter microcurie mm millimetre MN millinewton(s) MPa megapascal(s) MW mega watt newton(s) No number ortho-

PARTII THEGAZETTEOFPAKISTANEXTRAJUNE2120I7 719 para tonne(s) unit UV ultra-violet (S)IOA Vol. volume watt(s) percent x degree(s) GENERAL RULESFOR INTERPRETATIONOFTHIS SCHEDULE The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only:for legal purposes,classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and,provided such headings or Notes do not otherwise require, according to the following provisions 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete orun-finished,provided that,as presented,the incomplete or unfinished article has the essential character of the compiete or finished article It shallalso be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule).presented unassembledordisassembled

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substances with other materials or substance. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. 3. When by application of Rule 2(b) or for any other reason, goods are,pnima facie classifiable under two or more headings, classification shall be affected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed ar composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precisedescriptionofthegoods.

(b) Mixtures, composite goods consisting of different materials or made up of different components,and goods put up in sets for retail sale,which cannot be classified by reference to 3(a),shall be classified as if they consisted of the material or component which gives them their essential character. insofarasthiscriterionisapplicable.

720 THEGAZETTEOFPAKISTAN.EXTRAJUNE212017 [PART] When goods cannot be classified by reference to 3(a) or 3(b),they shall be classified under the heading which occurs last in numerical order among those which egually merit consideration Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. In addition to theforegoing provisions,the following Rules shall applyinrespectof the goods referred to therein.

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases,necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended shall be classified with such articles when of a kind nomally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character

(b) Subject to the provisions of Rule 5(a) above,packing materials and packing containers presented with the goods therein shall be classified with the goods if they are ofa kind normally used for packing such goods.However. this provision is not binding when such packing matenials or packing containers are clearly suitable for repetitive use. For legal purposes, the classification of goods in the sub-headings of a heading except Chapter 99 shall be determined according to the terms of those sub- headings and any related sub-heading Notes and, mutatis mutandis, to the above Rules, on the understanding that only sub-headings at the same level are comparable.For the purposes of this Rule the relative Section and Chapter Notes also apply,unless the context otherwise requires Pakistan Rules For the purposes of interpretation, “Explanatory Notes to the Harmonized Commodity Description and Coding System (2017 version) published by World Customs Organization, Brussels as amended from time to time shall be considered authentic source ofinterpretation 1969),the Board shall be the final authority to determine classification of any item meant to be imported or exported Sectionl LIVEANIMALS:ANIMAL PRODUCTS Notes. Anyreference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genusorspecies

PARTII THEGAZETTEOFPAKISTAN.EXTRA.JUNE2L 20I7 721 Except where the context otherwise requires, throughout the Nomenclature any reference to “dried”products also covers products which have been dehydrated evaporated or freeze-dried Chapter1 Liveanimals Note. This Chapter covers all live animals except Fish and crustaceans,molluscs and other aquatic invertebrates, of heading 03.01.03.06,03:07or0308 Cultures.of micro-organisms and other products of heading 30.02:and Animals of heading95.08. HeadingI Statistical DESCRIPTION CD (%) Sub- suffix heading

(2) (3) (4) 01.01 Live horses, asses, mules and hinnies Horses. 0101.2100 –Pure-bred breeding animals 0101.2900 -Other 0101.3000 -Asses 0101.9000 -Other 01.02 Live bovine animals .Cattle. -Pure-bred breeding animals: 0102.2110 P-Bulls 0102.2120 —Cows 0102.2130 —Oxen 0102.2190 Other Other: 0102.2910 –Bulls 0102.2920 —Cows 0102.2930 –Oxen 0102.2990 .–Oher -Buffalo. 0102.3100 –Pure-bred breeding animals 0102.3900 –Other 0102.9000 -Other 01.03 Live swine 0103.1000 -Pure-bred breeding animals 20

722 THEGAZETTEOFPAKISTAN.EXTRA.JUNE 2L2017 [PART ] Heading/ Statistical DESCRIPTION CD (%) Sub- suffix heading () (2) (3) (4) .Other. 0103.9100 Weighing less than 50 kg 20 0103.9200 -Weighing50kg ormore 20 01.04 Live sheep and goats. 0104.1000 Sheep 0104.2000 -Goats 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese,turkeys and guinea fowis. Weighing not more than 185g. 0105.1100 Fowis of the species Gallus domesticus (chicken) 0105.1200 .-Turkeys 0105.1300 Ducks 0105.1400 Geese 0105.1500 –Guinea fowis -Other. 0105.9400 Fowls of the species Gallus domesticus (chicken) 0105.9900 Other 01.06 Other liveanimals -Mammals: 0106.1100 .-Primates 0106.1200 Whales,dolphins and porpoises (mammals of the order Cetacea): manatees and dugongs (mammals of the order Sirenia):seals,sea lions and walruses (mammalsof the suborderPinnipedia) 0106.1300 –Camels and other camelids (Camelidae) 0106.1400 .-Rabbils and hares 0106.1900 –Other 0106.2000 Repules (including snakes and turtles) Birds Birds of prey 0106.3110 .-Falcons 0106.3190 ..-Other 0106.3200 -Psittaciformes (including parrots,parakeets,macaws and cockatoos) 0106.3300 –Ostriches:emus (Dromaius novaehollandiae) 0106.3900 Insecis: 01064100 Bees

PARTU THEGAZETTEOFPAKISTANEXTRA.JUNE21.2017 723 Heading/ Statistical DESCRIPTION CD (%) Sub- suffix heading

(0) (2) (3) (4) 0106.4900 –Other 0106.9000 Other Chapter 2 Meat and edible meat offal Note. This Chapter does not cover: Products of.the kinds described in headings 02.01 to 02.08 or 02.10,unfit or unsuitable for human consumption, Guts,bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11or30.02):or Animal fat, other than products.of heading 02.09 (Chapter15) Heading / Statistical DESCRIPTION CD (%) Sub- suffix heading () (2) (3) (4) 02.01 Meatof bovineanimals,fresh or chilled 0201.1000 Carcasses and half-carcasses 0201.2000 -Other cuts with bone in 0201.3000 -Boneless 02.02 Meat of bovine animals,frozen 0202.1000 Carcasses andhalf-carcasses 0202.2000 -Other cuts with bone in 0202.3000 Boneless 02.03 Meatof swine,fresh,chilled or frozen. -Fresh orchilled: 0203.1100 –Carcasses and half-carcasses 20 0203.1200 –Hams,shoulders and cuts thereof,with bone in 20 0203.1900 Other 20 Frozen 0203.2100 Carcasses and half-carcasses 20 0203.2200 Hams,shoulders and cuts thereof with bone in 20

724 THEGAZETTEOFPAKISTAN.EXTRAJUNE2I.2017 [PART] Heading Statistical DESCRIPTION CD (%) Sub- suffix neading () (2) (3) (4) 0203.2900 Other 20 02.04 Meat of sheep or goats, fresh, chilled or frozen 0204.1000 Carcasses andhalf carcasses of lamb,fresh orchiled -Other meat of sheep,fresh or chilled: 0204.2100 Carcasses and half-carcasses 0204.2200 other cuts with bonein 0204.2300 –Boneless 0204.3000 -Carcasses andhalf-carcasses of lamb,frozen -Other meat of sheepfrozen 0204.4100 –Carcasses and half-carcasses 0204.4200 -other cuts with bonein 0204.4300 -Boneless 0204.5000 Meatofgoats 0205.0000 Meat of horses, asses, mules or hinnies,fresh, 20 chilled or frozen. 02.06 Edible offal of bovine animals, swine, sheep,goats horses, asses, mulesor hinnies, fresh, chilled or frozen. 0206.1000 Of bovine animals,fresh or chiled Of bovine animals.frozen 0206.2100 .-Tongues 0206.2200 –Livers 0206.2900 –Other 0206.3000 Of swine,fresh or chilled 20 -Of swine.frozen: 0206.4100 –Livers 20 0206.4900 .-Other 20 0206.8000 Other,freshor chilled 0206.9000 -Other.frozen 02.07 Meat and edible offal, of the poultry of heading 01.05 fresh, chilled or frozen. -Of fowis.of the species Gallus domesticus: 0207:1100 Notcut in pieces,fresh or chilled 20 0207.1200 -Notcutinpieces,frozen 20 0207.1300 –Cuts and offal,fresh or chiled 20

PARTIJ THEGAZETTEOF PAKISTAN,EXTRA.JUNE 2I 2017 725 Heading/ Statistical DESCRIPTION CD (%) Sub- suffix heading () (2) (3) (4) 0207.1400 Cuts and offal,frozen 20 -Of turkeys: 0207.2400 .Notcut in pieces,fresh or chilled 20 0207.2500 —Not cut in pieces, frozen 20 0207.2600 –Cuts and offal. fresh or chilled 20 0207.2700 – Cuts and offals, frozen 20 Ofducks: 0207.4100 Not cut in pieces,fresh or chilled 20 0207.4200 –Not cut in pieces,frozen 20 0207.4300 –Fatty livers,freshor chilled 20 0207.4400 –Oher, fresh or chilled 20 0207.4500 Other,frozen 20 - Of geese: 0207.5100 -Notcut in pieces,fresh or chilled 20 0207.5200 –Not cut in pieces,frozen 20 0207.5300 -Fatty livers,freshorchilled 20 0207.5400 Other fresh or chilled 20 0207.5500 –Other.frozen 20 0207.6000 Ofguineafowls 20 02.08 Other meat and edible meat offal, fresh, chilled or frozen. 0208.1000 Of rabbits or hares 20 0208.3000 -Of primates 20 0208.4000 -Of whales, dolphins and porpoises (mammals of the 20 order Cetacea): of manatees and dugongs (mammals of the order Sirenia):of seals.sea lions and walruses (mammals.of the suborderPinnipedia) 0208.5000 Ofreptiles (including snakes and turtles) 20 0208.6000 Ofcamels and other camellds (Camelidae) 20 0208.9000 -Cther 20 02.09 Pig fat,free oflean meat,and poultry fat, not rendered or otherwiseextracted, fresh, chilled, frozen, salted, in brine, dried or smoked. 0209.1000 -Of pigs 20 0209.9000 - Other 20

726 THEGAZETTEOFPAKISTANEXTRA.L JUNE2L20IT [PART] Heading/ Statistical DESCRIPTION CD (%) Sub- suffix heading

(0) (2) (3) (4) 02.10 Meat and edible meat offal,salted, in brine, dried or smoked: edible flours and meals of meat or meat offal. Meatof swine 0210.1100 Hams,shoulders and cuts thereof,with bone in 20 0210.1200 -Bellies (streaky)and cuts thereof 20 0210.1900 –Other 0210.2000 Meat of bovine animals 20 Other, including edible flours and meals of meat or meat offal : 0210.9100 -Ofprimates 20 0210.9200 -Of whales,dolphins and porpoises (mammals of the 20 order Cetacea):of manatees and dugongs (mammals of the order Sirenial: of seals, sea lions and wairuses (mammalsof the suborderPinnipedia) 0210.9300 Of reptiles (including snakes and turtles) 20 0210.9900 -Other 20 Chapter 3 Fish and crustaceans, molluscs and other aguatic invertebrates Notes. ThisChapterdoes notcover Mammals of heading 01.06.

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10) Fish (including livers,roes and milt thereof) or crustaceans,moluscs or other aquaicinvertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5) flours,meals or pellets of fish or of crustaceans,molluscs or other aquatic invertebrates,unfitfor human consumption (heading 23.01):or (P) Caviar or caviar substitutes prepared from fish eggs (heading 16.04) In this Chapter the term pellets’means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

PART1 THEGAZETTEOFPAKISTANEXTRA.JUNE 2L.20I7 5727 Heading/ Statistical DESCRIPTION CD (%) Sub- suffix heading

(0) (2) (3) (4) 03.01 Live fish -Omamental fish 0301:1100 -Freshwater 0301.1900 –Other Other live fish 0301.9100 Trout (Salmo trutta,Oncorhynchus mykiss 11 Oncorhynchusclarki,Oncorhynchus aguabonita Oncorhynchus gilae,Oncorhynchus apacheand Oncorhynchus chnysogaster) 0301.9200 -Eels (Anguilla spp.) 0301.9300 Carp(Crprinus SPP. Carassius spp., Ctenopharyngodon idelus, Hypophthalmichthys spp,Cirhinus spp.Mylopharyngodon piceus,Catla catla,Labeo spp,Osteochilus hasselti, Leptobarbus hoeveni,Megalobramaspp. 0301.9400 -Atlantic and Pacific bluefin tunas (Thunnus thynnus. Thunnus orientalis 0301.9500 Southern bluefin tunas (Thunnus maccoyin) 0301.9900 Other 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. -Salmonidae,excluding edible fish offal of subheadings 0302.91to0302.99: 0302.1100 Trout(Salmotrutta,Oncorhynchusmykiss Oncorhynchus clarki,Oncorhynchus, aguabonita Oncorhynchusgilae,Oncorhynchus apacheand Oncorhynchus chnysogaster) 0302.1300 Pacific salmon (Oncorhynchus nerkaOncorhynchus gorbuscha Oncorhynchus keta. Oncorhynchus tschawytschaOncorhynchuskisutch,Oncorhynchus masou and Oncorhynchus rhodurus) 0302.1400 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0302.1900 –Other Flat fish (Pleuronectidae, Bothidae, Cynoglossidae Soleidae,Scophthalmidae and Citharidae),excluding edible fish offal of subheadings0302.91to 0302.99 0302.2100 —Halibut (Reinhardtius hippoglossoides,Hippoglossus hippoglossus,Hippoglossus stenolepis) 0302.2200 -Plaice(Pleuronectesplatessa)

728 THEGAZETTEOFPAKISTAN,EXTRAJUNE2I2017 [PART] Heading/ Statistical DESCRIPTION CD (%) Sub- suffix heading

(0) (2) (3) (4) 0302.2300 Sole(Solea spp.) 0302.2400 Turbots (Psetta maxima 0302.2900 -Other -Tunas (of the genus Thunnus),skipjack or stripe-bellied bonito(Euthynnus(Katsuwonus)pelamis),excluding edible fish offal of subheadings 0302.91 to 0302.99 0302.3100 –Albacore or longfinned tunas (Thunnus alalunga) 0302.3200 Yellowfin tunas (Thunnas albacares) 03023300 -Skipjack or stripe-bellied bonito 11 0302.3400 –Bigeye tunas(Thunnus obesus) 0302.3500 Atlanlic and Pacific bluefin tunas CThunnus thynnus Thunnus onentalis 0302.3600 –Southern bluefin tunas (Thunnus maccoyi) 0302.3900 .-Other Herrings (Clupea harengus,Clupea pallasi).anchovies (Engraulis spp.),sardines(Sardinapichardus,Sardinops spp.)sardinella (Sardinella spp.)brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus Scomberaustralasicus,Scomber japonicus).Indian mackerels (Rastrellger spp.). seerfishes (Scomberomorusspp.). jack andhorse mackere (Trachurus spp.)jacks,crevalles(Caranxspp.)cobia (Rachycentron canadum)silverpomfrets(Pampusspp.) Pacific saury (Cololabis saira),scads (Decapterus spp.) capelin (Mallotus villosus), swordfish (Xiphias gladius) Kawakawa (Euthynnus afinis),bonitos (Sarda spp.) marlins,sailfishesspearfish (lstiophondae).excluding edible fishoffalof subheading0302.91to0302.99: 03024100 –Herrings (Clupea harengus, Clupea pallast) 0302.4200 –Anchovies (Engraulis spp.) 0302.4300 Sardines (Sardina pilchardus, Sardinops spp.) sardinella (sardinella spp.),brisling or sprats (Sprattus Sprattus) 0302.4400 —Mackerel(Scomberscombnus,Scomberaustralasicus Scomberjaponicus) 03024500 -Jack and horse mackerel (Trachurus spp.) 0302.4600 -Cobia (Rachycentron canadum) 0302.4700 –Swordfish (Xiphias gladlus) 0302.4900 –Other

PART THEGAZETTEOFPAKISTAN.EXTRA.JUNE2L.20I7 729 Heading/ Statistical DESCRIPTION CD (%) suffix heading

(2) (3) (4) -Fish of the familiesBregmacerotidae,Euclichthyidae GadidaeMacrouridae,Melanonidae,Merluccildae Monidae and Muraenolepididae,excluding edible fish offal ofsubheading0302.91to0302.99 0302.5100 Cod (Gadusmorhua,Gadusogac Gadus 11 macrocephalus) 0302.5200 Haddock (Melanogrammus aeglefinus) 0302.5300 -Coalfish (Pollachius virens) 11 0302.5400 -Hake (Merlucciusspp.Urophycisspp.) 0302.5500 -Alaska Pollack(Theragra chalcogramma 0302.5600 Bluewhitings (Micromesisticuspoutassou, Micromesistius austrajis 0302.5900 –Other 11 Tilapias (Oreochromis spp.),catfish (Pangasius spp. Silurus spp.,Clarias spp.,Ictalurus spp.),carp(Cyprinus spp.,Carassiusspp..Ctenopharyngodon idellus, Hypophthalmichthys Spp., Cirrhinus Mylopharyngodon piceus,Catla catla,Labeo spp, Osteochilus hasselti Leptobarbus hoeveni, Megalobrama spp.),eels (Anguila spp.),Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheading0302.91to0302.99: 0302.7100 -.Tilapias (Oreochromis spp.) 0302.7200 -Catfish (Pangasius spp.,Silunus spp.,Clarias spp. Ictalurusspp.) 0302.7300 Carp(Cyprinus sspp.,Carassius spp. Ctenophanyngodonidellus,Hypophthalmichthys spp. Cirrhinus spp., Mylopharyngodon piceus,Catla catla Labeo spp., Osteochilus hasselti, Leptobarbus hoevenj, Megalobramaspp.) 03027400 -Eels (Anguila spp) 0302.7900 –Other 11 Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99: 0302.8100 –Dogfish and other sharks 0302.8200 Raysand skates (Rajidae 0302.8300 Toothfish (Dissostichus spp.) 0302.8400 Seabass(Dicentrarchusspp.)

Chapter 4

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes.

The expression “milk” means full cream milk or partially or completely skimmed milk.
For the purposes of heading 04.05:

(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added

emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight.

Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:

(a) a milk fat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85%; and

This Chapter does not cover:

(a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);

(b) Products obtained from milk by replacing one or more of its natural constituents (for example, oleic fats) (heading 19.01 or 21.06); or

(c) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

Subheading Notes:

For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey consitituents.
For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

Chapter 5

Products of animal origin, not elsewhere specified or included

Notes.

This Chapter does not cover :

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

(d) Prepared knots or tufts for broom or brush making (heading 96.03).

For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.
Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Section II

VEGETABLE PRODUCTS

Note.

In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Notes.

Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.

Chapter 7

Edible vegetables and certain roots and tubers

Notes.

This Chapter does not cover forage products of heading 12.14.
In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, clives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:

(a) dried leguminous vegetables, shelled (heading 07.13);

(b) sweet corn in the forms specified in headings 11.02 to 11.04;

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Notes.

This Chapter does not cover inedible nuts or fruits.
Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) For additional preservation or stabilisation (for example., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Chapter 9

Coffee, tea, maté and spices

Notes.

Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are no classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

Chapter 10

Cereals

Notes.

(A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading10.06.

Heading 10.05 does not cover sweet corn (Chapter 7).
The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Notes.

(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

(b) Prepared flours, groats, meals or starches of heading 19.01;

(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2.(A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

(B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 11.03 or 11.04.

For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:

(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes.

Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts).It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.
For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, `vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

Heading 12.09 does not, however, apply to the following even if for sowing:

(a) Leguminous vegetables or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(d) Products of headings 12.01 to 12.07 or 12.11.

Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 12.11 does not, however, apply to:

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:

(a) Dead single-cell micro-organisms of heading 21.02;

(b) Cultures of micro-organisms of heading 30.02; or

For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.”

Chapter 13

lac; gums, resins and other vegetable saps and extracts

Note.

Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);

(b) Malt extract (heading 19.01);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

(f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29. 39);

(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);

(h) Tanning or dyeing extracts (heading 32.01 or 32.03);

(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes.

This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04).
Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).

Section III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

(a) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04);

(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 40.02).

Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
For 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 erucic acid content of less than 2% by weight.

Section IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note.

In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Notes.

This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.
Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.

Subheading Notes.

For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as food suitable for infants or young childrenor for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02.
The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Chapter 17

Sugars and sugar confectionery

Note.

This Chapter does not cover :

(a) Sugar confectionery containing cocoa (heading 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

Subheading Notes.

For the purposes of subheadings 1701.12, 1701.13 and 1701.14 “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.50°.
Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Chapter 18

Cocoa and cocoa preparations

Notes.

1.- This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

Chapter 19

Preparations of cereals, flour, starch or milk; pastry cooks’ products

Notes.

This Chapter does not cover :

(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

For the purposes of heading 19.01:

(a) The term “groats” means cereal groats of Chapter 11;

(b) The terms “flour” and “meal” mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

This Chapter does not cover :

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16) ;

(d) Homogenised composite food preparations of heading 21.04.

Headings 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 (heading 17.04) or chocolate confectionery (heading 18.06).
Headings 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, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).
Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol.

Subheading Notes.

For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.
For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.
For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Chapter 21

Miscellaneous edible preparations

Notes.

This Chapter does not cover :

(a) Mixed vegetables of heading 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(g) Prepared enzymes of heading 35.07.

Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Chapter 22

Beverages, spirits and vinegar

Notes.

This Chapter does not cover :

(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

(b) Sea water (heading 25.01);

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);

(e) Medicaments of heading 30.03 or 30.04; or

(f) Perfumery or toilet preparations (Chapter 33).

For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 oC.
For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.

Chapter 23

Residues and waste from the food industries; prepared animal fodder

Note.

Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

Chapter 24

Tobacco and manufactured tobacco substitutes

Note.

This Chapter does not cover medicinal cigarettes (Chapter 30).
For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Section V

MINERAL PRODUCTS

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

Notes.

Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing or damp course slates (heading 68.03);

(f) Precious or semi-precious stones (heading 71.02 or 71.03);

(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(h) Billiard chalks (heading 95.04); or

(ij) Writing or drawing chalks or tailors’ chalks (heading 96.09).

Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

Chapter 26

Ores, slag and ash

Notes.

(a) Slag or similar industrial waste prepared as macadam (heading 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

(d) Basic slag of Chapter 31;

(e) Slag wool, rock wool or similar mineral wools (heading 68.06);

(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or

(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
Heading 26.20 applies only to :

(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes.

For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti- knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti- knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620. 60.

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Notes.

This Chapter does not cover :

(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

References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes.

For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
For the purposes of subheadings 2707. 10, 2707.20, 2707.30 and 2707.40, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210°Caccording to the ISO 3405 method (equivalent to the ASTM D 86 method).
For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Section VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes.

1.(A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.

Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.
Goods 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 mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rate-earth metals, of radioactive elements or of isotopes

Notes.

Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

(b) Halide oxides of carbon (heading 28.12);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanato-diaminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and ametal acid of sub-Chapter IV are to be classified in heading 28.11.
Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.

Heading 28.44 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;

(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 _Ci/g);

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.

The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to:

individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.
For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

Chapter 29

Organic Chemicals

Notes.

Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or notcontaining impurities), except mixtures of acylic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically define

(d) The products mentioned in (a), (b) or (c) above dissolved in water;

(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer (including an anti-caking agent) necessary for their preservation or transport;

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a coloring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

This 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);

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Immunological products of heading 30.02;

(f) Urea (heading 31.02 or 31.05);

(g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

(h) Enzymes (heading 35.07);

(ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06);

(k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

(l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
In 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 derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading 29.29.

For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20.

5.(A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

(B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;

(2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and

(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon bonds.

(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen,

atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.

Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

For the purposes of heading 29.37:

(a) the term “hormones” includes hormone- releasing or hormone- stimulating factors, hormone inhibitors and hormone antagonists (anti- hormones);

(b) the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading Notes.

Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.
Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

Chapter 30

Pharmaceutical products

Notes.

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 21.06 or 38.24)

(d) Aqueous distillates or aqueous solutions of essential oils,suitable for medicinal uses(heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(f) Soap or other products of heading 34.01 containing added medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).

For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF) growth factors (GF), hematopoietins and colony stimulating factors (CSF).
For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Blood-grouping reagents;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other products of heading 29. 37 or on spermicides;

(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes.

For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated :

(a) As unmixed products, pure products, whether or not containing impurities;

(b) As products which have been mixed :

(1) The products mentioned in (a) above dissolved in water or in other solvents;

(2) The products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and

(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.

Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

Chapter 31

Fertilizers

Notes.

(a) Animal blood of heading 05.11;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

Heading 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:

(a) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

Heading 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:

(a) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

Heading 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:

(a) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
For the purposes of heading 31.05, the term “other fertilizers” applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes.

(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
Headings 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, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b) Soap or other products of heading 34.01; or

The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.
Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations,candles and similar articles, herefor pastes, “dental waxes” and dental preparations with a basis of plaster

Notes.

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17);

(b) Separate chemically defined compounds; or

(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07).

For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or

medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as “scouring powders and similar preparations”.

For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20 oC and left to stand for one hour at the same temperature:

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4.5 x 10²- N/m (45 dyne/cm) or less.

In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.
In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:

(a) Chemically produced organic products of a waxy character, whether or not water-soluble;

(b) Products obtained by mixing different waxes;

(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

Notes.

This Chapter does not cover :

(a) Yeasts (heading 21.02);

(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(d) Enzymatic soaking or washing preparations or other products of Chapter 34;

(e) Hardened proteins (heading 39.13); or

(f) Gelatin products of the printing industry (Chapter 49).

For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading 17.02.

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Notes.

This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
The expression “articles of combustible materials” in heading 36.06 applies only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form ;

(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³; and

Chapter 37

Photographic or cinematographic goods

Notes.

This Chapter does not cover waste or scrap.
In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

Chapter 38

Miscellaneous chemical products

Notes.

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No.38.13);

(4) Certified reference materials specified in Note 2 below;

(5) Products specified in Note 3 (a) or 3 (c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

(c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26. 20);

(d) Medicaments (heading 30.03 or 30.04); or

(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example,finely divided powder or woven gauze(Section XIV or XV).

2.(A) For the purpose of heading 38. 22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38. 22 shall take precedence over any other heading in the Nomenclature.

Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel’s oil;

(d) Stencil correctors and other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones).

Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:

(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;

(b) Industrial waste;

(d) Clinical waste, as defined in Note 6 (a) below.

For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre- treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
For the purposes of heading 38.25, the expression “other wastes” applies to:

(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

(b) Waste organic solvents;

(d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27. 10).

For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable facts and oils whether or not used.

Sub-heading Notes.

Sub-headings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathionmethyl (ISO) (methyl-parathion); penta- and octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.

Sub-heading 3808.59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).

Sub-headings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
Sub-headings 3824.81 to 3824.88 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, Aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.
For the purposes of sub-headings 3825.41 and 3825.49, .waste organic solvents. are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

Section VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes.

Goods 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 mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Chapter 39

Plastics and articles thereof

Notes.

Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

This Chapter does not cover:

(a) Lubricating preparations of heading 27.10 or 34.03

(b) Waxes of heading 27.12 or 34.04;

(d) Heparin or its salts (heading 30.01);

(e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12;

(f) Organic surface-active agents or preparations of heading 34.02;

(g) Run gums or ester gums (heading 38.06);

(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);

(k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

(l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

(n) Plaits, wickerwork or other articles of Chapter 46;

(o) Wall coverings of heading 48.14;

(p) Goods of Section XI (textiles and textile articles);

(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(r) Imitation jewellery of heading 71.17;

(s) Articles of Section XVI (machines and mechanical or electrical appliances);

(t) Parts of aircraft or vehicles of Section XVII;

(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) Articles of Chapter 91 (for example, clock or watch cases);

(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);

(x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).

Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

(d) Silicones (heading 39.10);

(e) Resols (heading 39.09) and other prepolymers.

The expression “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.

For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).
For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(d) Doors, windows and their frames and thresholds for doors;

(e) Balconies, balustrades, fencing, gates and similar barriers;

(f) Shutters, blinds (including Venetian blinds) and similar articles and and parts and fittings thereof;

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Sub-heading Notes.

Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a sub-heading named “Other” in the same series:

(1) The designation in a sub-heading of a polymer by the prefix “poly” (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.

(2) The copolymers named in subheadings 3901.30,3901.40,3903.20, 3903.30 and 3904.30 are to be classified in those sub-headings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.

(3) Chemically modified polymers are to be classified in the sub-heading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading.

(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading, among the remaining sub-headings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of sub-headings under consideration are to be compared.

(b) Where there is no subheading named “Other” in the same series:

(1) Polymers are to be classified in the sub-heading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same sub-heading shall be taken together. Only the constituent comonomer units of the polymers in the series of sub-headings under consideration are to be compared.

(2) Chemically modified polymers are to be classified in the sub-heading appropriate to the unmodified polymer. Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in the same proportions.

For the purposes of sub-heading 3920.43, the term “plasticisers” includes secondary plasticisers.

Chapter 40

Rubber and articles thereof

Notes.

Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
This Chapter does not cover:

(a) Goods of Section XI (textiles and textile articles);

(b) Footwear or parts thereof of Chapter 64;

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(e) Articles of Chapter 90, 92, 94 or 96; or

(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).

In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18°C and 29°C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5.(A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);

(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

(iii) very small amounts of the following : heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.
Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Section VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Chapter 41

Raw hides and skins (other than furskins) and leather

Notes.

(a) Parings or similar waste, of raw hides or skins (heading 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

2.(A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

(B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat- liquored (stuffed) prior to drying.

Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metalized leather.
This Chapter does not cover:

(a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);

(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65;

(f) Whips, riding-crops or other articles of heading 66.02;

(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);

(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.

3.(A) In addition to the provisions of Note 2 above, heading 42.02 does not cover:

(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

(b) Articles of plaiting materials (heading 46.02).

(B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitutes more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

Chapter 43

Furskins and artificial fur; manufactures thereof

Notes.-

Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
This 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 skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);

(d) Articles of Chapter 64;

(e) Headgear or parts thereof of Chapter 65; or

(f) Articles of Chapter 95 (for example, toys, games, sports requisites)

Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.
Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

Section IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK.

Chapter 44

Wood and articles of wood; wood charcoal

Notes.

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

(d) Activated charcoal (heading 38.02);

(e) Articles of heading 42.02;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij) Goods of heading 68.08;

(k) Imitation jewellery of heading 71.17;

(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) Parts of firearms (heading 93.05);

(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, sports requisites);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or

(r) Articles of Chapter 97 (for example, works of art).

In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
Products 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, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Heading 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 materials specified in Note 1 to Chapter 82.
Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Sub-heading Note.

For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

Chapter 45

Cork and articles of cork

Note.

(a) Footwear or parts of footwear of Chapter 64;

(b) Headgear or parts of headgear of Chapter 65; or

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
This Chapter does not cover:

(a) Wall coverings of heading 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Section X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Note.

For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15 % by weight.

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2).
This Chapter does not cover:

(a) Articles of Chapter 30;

(b) Stamping foils of heading 32.12;

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05);

(e) Sensitised paper or paperboard of headings 37.01 to 37.04;

(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

(h) Articles of heading 42.02 (for example, travel goods);

(ij) Articles of Chapter 46 (manufactures of plaiting material);

(k) Paper yarn or textile articles of paper yarn (Section XI);

(l) Articles of Chapter 64 or Chapter 65;

(m) Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

(o) Articles of heading 92.09;

(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and apply only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non-perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi- mechanical process and satisfying any of the following criteria:

For paper or paperboard weighing not more than 150 g/ m2:

(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process,and

weighing not more than 80 g/ m2, or 2. coloured throughout the mass; or

(b) containing more than 8% ash, and

weighing not more than 80 g/ m2, or 2. coloured throughout the mass; or

(c ) containing more than 3% ash and having a brightness of 60% or more; or

(d) containing more than 3% but not more than 8 % ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa· m2/g; or

(e) containing 3% ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa· m2 /g.

For paper or paperboard weighing more than 150 g/ m2 :

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more, and

a caliper of 225 micrometres (microns) or less, or 2. a caliper of more than 225 micrometres (microns) but not more than 508micrometres (microns) and an ash content of more than 3%; or

(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.

Heading 48.02 does not, however, cover filter paper or paperboard (including tea- bag paper) or felt paper or paperboard.

In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
Headings 48.03 to 48. 09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 36 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to:

(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23.

Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Sub-heading Notes.

For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 3.7 kPa.m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

For the purposes of subheading 4805.11, “semi- chemical fluting paper” means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23 °C.
Sub-heading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping process, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/ g/m2 at 50% relative humidity, at 23 °C.
Sub-headings 4805. 24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non- recovered pulp. These products have a Mullen burst index of not less than 2 kPa· m2/ g.
For the purposes of sub-heading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g.
For the purposes of sub-heading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Notes.

(a) Photographic negatives or positives on transparent bases (Chapter 37);

(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);

(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.

For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.01, whether or not containing advertising material.
Heading 49.01 also covers:

(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11.

Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which bare essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 49.11.
For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

Section XI

TEXTILES AND TEXTILE ARTICLES

Notes.

This Section does not cover:

(a) Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);

(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11);

(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;

(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06

(f) Sensitised textiles of headings 37.01 to 37.04;

(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(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;

(l) Articles of textile materials of heading 42.01 or 42.02;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric(Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies); or

(v) Articles of Chapter 97.

2.(A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

3-(A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(i) Polished or glazed, measuring 1,429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or

(f) Reinforced with metal thread.

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.

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 exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 85 g in 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 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or

(iii) 500 g in other cases;

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i) 85 g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125 g in other cases.

(B) Exceptions:

(a) Single yarn of any textile material, except:

(i) Single yarn of wool or fine animal hair, unbleached; and

(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;

(b) Multiple (folded) or cabled yarn, unbleached:

(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 (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material:

(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, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

For 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 supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

For the purposes of this Section, the expression “high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

Single yarn of nylon or other polyamides, or of polyesters ……………………60 cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyester…………53 cN/tex Single, multiple (folded) or cabled yarn of viscose rayon……………………27 cN/tex.

For the purposes of this Section, the expression “made up” means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(e) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
For the purposes of this Section, the expression “impregnated” includes “dipped”.
For the purposes of this Section, the expression “polyamides” includes “aramids”.
For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression “elastomeric yarn” means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the

purposes of this Note, the expression “textile garments” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

Sub-heading Notes.

In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Unbleached yarn

Yarn which:

(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

(ii) is of indeterminate colour (“grey yarn”), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(b) Bleached yarn

Yarn which:

(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

(ii) consists of a mixture of unbleached and bleached fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

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 mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

(iii) is obtained from slivers or rovings 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 mutandis, to monofilament and to strip or the like of Chapter 54.

(d) Unbleached woven fabric

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(e) Bleached woven fabric

Woven fabric which:

(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.

(f) 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 than white (unless the context otherwise requires), in the piece; or

(ii) consists of coloured yarn of a single uniform colour.

(g) 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 fibres);

(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.)

(h) Printed woven fabric

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(ij) Plain weave

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

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 which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.

(B) For the application of this rule:

(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

Chapter 50

Silk

Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Note.

Throughout the Nomenclature:

(a) “Wool” means the natural fibre grown by sheep or lambs;

(b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.11).

Chapter 52

Cotton

Sub-heading Note.

For the purposes of sub-headings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3- thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter 54

Man-made filaments; strip and the like of man-made textile materials

Notes.

Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or

(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres. The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

Chapter 55

Man-made staple fibres

Note.

Headings 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 the tow, meeting the following specifications

(a) Length of tow exceeding 2 m;

(b) Twist less than 5 turns per metre;

(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) Total measurement of tow more than 20,000 decitex. Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.

Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Notes.

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;

(b) Textile products of heading 58.11;

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);

(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or

(f) Sanitary towels (pads) and tampons napkins and napkin liners for babies and similar articles of heading 96.19.

The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings 56.02 and 56.03 do not, however, cover:

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40);or

(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

Chapter 57

Carpets and other textile floor coverings

Notes.

For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
This Chapter does not cover floor covering underlays.

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Notes.

This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
Heading 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.
For 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 or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
For the purposes of heading 58.06, the expression “narrow woven fabrics” means:

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading 58.08.

In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 58.05).
In 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 furnishing fabrics or for similar purposes.

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Notes.

Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.
Heading 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 °C and 30 °C (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(6) Textile products of heading 58.11;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.

For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).

For the purposes of heading 59.06, the expression “rubberised textile fabrics” means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,

(i) Weighing not more than 1,500 g/m² ; or

(ii) Weighing more than 1,500 g/m² and containing more than 50% by weight of textile material;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11.

Heading 59.07 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (heading 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or

(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).

Heading 59.10 does not apply to:

(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10).

Heading 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 to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only:

(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(ii) Bolting cloth;

(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper- making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

Chapter 60

Knitted or crocheted fabrics

Notes.

(a) Crochet lace of heading 58.04;

(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or

(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.

This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

Sub-heading Note.

Sub-heading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

[OCR text: pages 336 to 370 of the source PDF were read by OCR software, not transcribed. Expect character errors; check against the official PDF.]

PARTT THEGAZPTTEOFPAKISTAN EXTRAJUNE212017 985 Heading/ Stalistical DESCRIPTION CD (%) Sub-head ng sufix

(3) Ofcotton. .-Unbleachedorbleached. 6006.2110 -Unbleached 20 60062120 Bleached 6006.2200 Dyed 6006.2300 efyarns of different colours 6006.2400 Pnnted -Of synthetic fibres. Unbleached or bleached 6006.3110 Unbleached 6006.3120 Bleached 6006.3200 6006.3300 –of yarns of different colours 6006:3400 –Printed -Ofartificial fbres! -Unbleached or bleached 6006.4110 -Unbleached 6006.4120 Bleached 6006.4200 –Dyed 6006.4300 s-Of yarnsof diferentcolours 20 6006.4400 Printed 20 -Other. 6006.9010 Unbleached 20 6006.9090 ..Other 20 Chapter 61 Articles ofappareland clothing accessories,kntted or crocheted Notes. This Chapter applies only to madeup knited or crocheted articles. This Chapter does not cover Goods of heading.62.12 Wom.clothingorotherwom artcles.ofheading63.o9,or (c)Orthopaedic appliances, surgical belts, trusses or thelike (heading 90.21) 3. Forthe purposes.ofheadings61.03and 61.04: (a)The term suit’means a set of garments composed of two orthree pleces made up.in respectofthelr.outer surface,inidentical fabric and.comprising:

986 THEGAZETTEOFPAKISTANEXTRAJUNE2T20I7 IPART one suit coat or jacket the outer shell of which, exctusive of sleeves. consists of four or more panels designed to cover-heupper part ol the body.possibly with a talilored waistcoatin.addition whose front ismade from the same fabnc as the outer surface or the other.components of the sot and Whose back is made rom he same labnc as the lning of the suitcoator lackat and one garment designed to cover the lower part of the body and consistng of trousers.breeches or shoris:other than.swimwear).a skir or a dlvided skir having neither braces nor bibs. All of the components of a suit mustbe of the same Tabrc constucion colour and composition they must also be of the same style and of corfesponding or compatble size However these componenis may have piping (a strip of fabric sewn intothe seamjina diflerenttabric If several separate components to cover the lower part of the body are presented together for exampie,two pairs of rousers or trousers and shorts or a skirt or d vided skirt and brousersy the consttuent iower part shal be one Dair of trousers or in the case of women’s.or girds suts,the skirt or divided skirt the other gamments being considered separately Thetenm’suit inciudes thefollowingsets.ofgarments,whether.ornot theyfulfilall theabove.condibons. morning dress, compnsing a plain jecket cutawayfwith rounded tasis hanging welldown attheback and striped trousers, evening dress (tailcoat) generaly.made of black fabric.the acket of which s relavelyshortal thetrontdoesnolclose and has narrow skrts cut inal the hips and hanging down behind: dinner jacket sults,in which the jacket is simlar in sbyle to an ordieary jacket Cunough perhaps revealing more of the shirt front) but bas shiny silk or imitatonsaklapels. (b)The term enseimble means a set of garments (other han suits and aruicles ot heading61.07:61.08or81.09).composed ofseveralpecesmadeup.inidentical fabricputupforretallsaleand.comprising one garment designed lo cover the upper par f the body.with the exception.of pullovers which may form a second upper garment in the sole contextof twin sets and of waistcoats which may alsofom a second upper garment and one or two different garments.designed to cover the lower parl of the body and consisting of trousers.bib and.braceoveralls.breeches.shorts fother than swimwear,a skirtor adivided skirtell All of he conponenis of an ensemble must be of the same fabric construcion style colourand composiion.theyalsomust beof cotrespond ngor compaluible size The lerm ensemble does not apply.to track sults or ski suits,of heading 61.12

PARTI THFGAZETTEOFPAKISTAN EXTRAJUNE 2L:2OI7 Headings 61.05 and 61.06 do not cover garments with pockets below the waist. with a ribbed waistband or other means of tightening al the bouom of the garment or garments having an average of less lhan 1o sbiches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm.Heading G1.05 does not cover sleeveless garments. 5元 Heading 61.09 does not cover garments with a drawstnng.ribbed walstband or other means of Ughtening al the boltom of the garment For thepurposesofheadng 61.11: The expression babies’ germents and clothing accessones means articles for young children of a body helghtnol exceeding B6 cm. Aricles which are, prima facie cassifable both in heading 61.11 and in other headings of this Chapterare to be classified in heading 61.11. 7.For the purposes of heading 61.12 ski suits’means garments or sets of garments which,by thelr general appearance and texture,are ldentifable as intended lo be won principalyfor sking (cross-country or alpine).They consist eitherof. a ’ski overallthal is,a one-plece garment designed to cover the upper and the lower parts of the body in addition to sleeves and a collarthe ski overallmay have pockets or footstraps.or

(6) a ’ski ensembler, thal is,a set of garmenis composed of two or three pieces put upfor retall sale andcompnsing one gament such as ananorak,wind-cheater.wind-ackelor similar article closed by a slide faslener (zipper).possibly with a walstcoat in addibon,and one pair of trousers whether or notextending above walst-level.one pair of broeches orone bib and brace overall The ’skl ensemble may also consist of an overall similar to he one mentioned in paragraph (a) above and a type of padded, sleeveless acket wom over the overall. All the components of a ski ensemble must be made up in a fabnc of the same texture, style and composilion whether or not of the same colour.they also must be of corresponding or compatiblesize. 8. Garments which are, nma facie classihable both in heading 61.13 and in other headings.of this Chapter,excluding heading 61.11,are to be classified in heading 61.13. Garments of this Chapter designed for left over right closure al the fronl shall be regarded as men’s or boys.garmenis and hose designed for right over left closure at the front as Women’s or girls garments.These provisions do not apply where the cut of the garment clearly indicates thatit is designed for one or other of the sexes

988 THEGAZETTEOFPAKISTAN EXTRAJUNE212017 IPART! Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls garments are to be classified in the headings covering women’s or girls garments 10.Articles of this Chapter may be made ofmetal thread Heading/ Statistical DESCRIPTION CD (%) Sub-heading suffix

(2) (3) (4) 61.01 Men’s.or boysovercoats,car-coats.capes,cloaks. anoraks (including ski-jackets),wind-cheaters, wind iackets and similar articles,knitted or crocheted,olher than those of headng 61.03 61012000 ofcotion 20 6101.3000 Of man-made fibres 20 6101.9000 of other textile materials 20 61.02 Women’s or girdsovercoats,car-coals, capes,coaks. anoraks (including sk-jackets)wind-cheaters,wind lackets and similar arucles,knilted or crocheted other than those of heading 61.04. 6102:1000 Of wool orfineanimal hair 20 61022000 .of.cotton 20 6102:3000 Ofman-madefbres 20 6102.9000 Ofother textle malenials 20 61.03 Men’s or boyssuits,ensembles,jackets,blazers. trousersbib and brace overalls,breeches and shorts otherthan swimwear),knilledorcrocheted 6103:1000 -Suits 20 Ensembles: 6103.2200 .Of.cotton 20 61032300 Of synthetic fibres 20 6103 2900 Ofothertextle malerials 20 Jackels andblazers. 61033100 Olwool orfine animalhair 20 6103.3200 .Of.cotton 20 6103.3300 -Ofsyntheticfibres 20 6103.3900 2-Ofother textile malenals 20 Trousorsbb and brace overalls,breeches and shoris. 6103.4100 -ofwoolorfineanimal halr 20 6103.4200 Ofcotlon 20 6103.4300 -Ofsynthetic fibres 20 6103.4900 -Ofother textle materials 20 61.04 Women’s or giris’ suits,ensembles,jackets, blazers. dressesskirts divided skirts,rousers,bib and brace overalls, breeches and shoris (other than swlmwear). Knilted or crocheted -Suits. 6104.1300 Ofsyntheticfibres 20

PARTI THEGAZETTEOFPAKISTAN.EXTRAJUNE21.20I7 989 Heading! Statistical DESCRIPTION CD (%) Sub-heading sufix

(2) (3) 6104.1900 Ofother textila materials 20 Ensembles 6104.2200 ..Of.colton 20 6104.2300 .-Of syntheticfbres 20 6104.2900 -Of other textle matenals 20 -Jackets and blazers. 6104.3100 aOlwool or fine animal halr 20 6104.3200 .Ofcotlon 20 6104.3300 –Of synthebc fibres 20 6104.3900 -Of other lexlie materials 20 Dresses: 61044100 Ofwool orfine animal hair 20 Ofcotton. 6104.4210 Shisha embroidered dresses 20 6104.4290 Other 20 Of synthello fibres 20 6104.4400 Ofartifclal fbres 20 6104.4900 Of other textile materials 20 Skirts and divided skirts 6104.5100 Ofwoolorfineanimalhalr 20 6104.5200 Ofcollon 20 6104.5300 Of synthetio fibres 20 6104.5900 Ofother lextlemalerials 20 Trousers bib and brace overalls,breeches and shorts 6104.6100 Ofwool or.fineanimal halr 20 6104.6200 ofcotton 20 6104.6300 Of synthetic fibres 20 6104.6900 -Of othertextile materlals 20 61.05 Men’s or boys’shirts knilted or crocheted. 6105.1000 -Of.cotton 20 61052000 Ofman-made fbres 20 6105.9000 Of other textilematerals 20 61.06 Women’s or giris blouses,shirts and shirt-blouses knitted or crocheted 6106.1000 -Ofcollon 20 6106.2000 -Of man-made fibres 20 6106.9000 -Of other texile materials 20 61.07 Men’s or boys underpants,briefs,nightshirts,pyiamas balhrobes,dressing gowns and similar articles,knitted or crocheted aUnderbants and briefs. 6107.1100 sOfcotton 20

990 THEGAZETTEOFPAKISTAN.EXTRAJUNE.2I 20I7 PART Heading/ Stafistical DESCRIPTION CD (%) Sub-heading suffix

(2) (3) (4) 6107-1200 .-Ofman-made fibres 20 6107.1900 .-Ofolher textlemalenals 20 Nighishirts and pyjiamas. .-Ofcotton, 6107.2110 Nightshirts 20 6107.2120 Pyiamas 20 Ofman-made fibres 61072210 –Nightshirts 20 6107.2220 Pyjamas 20 6107.2900 -Ofothertextile materials 20 -Other. 6107.9100 Ofcotton 20 6107.9900 -of other textle malerals 20 61.08 Women’s or giris slips,pellicoats, briefs,pantles, nightdresses,pyjamas,negliges,bathrobes,dressing gowns and similar articles,knitted or crocheled. -Sps and petticoats: 6108.1100 –Ofman-made fbres 20 6108.1900 –Of other textile materials 20 Briefs and panties: 6108.2100 Of.cotton 20 6108.2200 .-Ofman-made fbres 20 6108.2900 –Of other lextle matenals 20 Nightdresses and pyjamas: 6108.3100 …of.cotton 20 6108.3200 -Ofman-madefibres 20 6108.3900 Ofoiher textilemalenals 20 -other. 6108.9100 Ofcotton 6108.9200 Ofman-madefibres 6108.9900 –Ofothertextle materials 20 6109 T-shirts,singlets and other vests, knitted or crocheted 6109.1000 Ofcotton 20 Ol othertextlle malerals: 6109.9010 Baluchi/Peshawari vest 20 6109.9090 -Other 20 61.10 Jerseys,pullovers,cardigans,waistcoats and simlar articles,knittedor crocheted. -Of woolor fine animal hair: 6110:1100 -Ofwool 20 6110.1200 -OfKashmir(cashmere)goats 20 6110.1900 .-Other 20

PART THEGAZETTEOFPAKISTAN EXTRAJUNE2I.2OI7 991 Heading/ Statistical DESCRIPTION CD (%) Sub-heading sux

(0) (2) (3) (4) 6110.2000 -ofcotton 20 6110.3000 Ofman-madefibres 20 6110.9000 Ofother textile malenals 20 61.17 Babies garments and clothing accessories,knitted or crocheted. 6111.2000 of.collon 20 61113000 Of syntheucfibres 20 6111.9000 Ofolhertextile materials 20 61.12 Track suits,ski suits and swimwear,knitted or crocheted Track suits: 61121100 Ofcolton 6112.1200 Of synthetic fbres 61121900 -Ofother textlemalenals 6112.2000 Ski suits 20 Men’s or boys swimwear. 61123100 -Of syntheticfibres 20 61123900 Ofolhertextile matenals 61124100 -Ofsynthelic fibres 6112.4900 +-Ofothertextile malenals 20 6113.0000 Garments.made up of knitted or crocheted fabrics of 20 heading59.03.59.06.or59.07. 61.14 Other garments,knilled or crocheted 6114,2000 -Of cotton 20 61143000 Of man-made fbres 20 Ofothertextilematerlals 20 61.15 Panty hose, tighis, stockings, socks and other hosiery. including gradualed compression hosiery (for example, stockings for varicose veins)and footwear without applied soles,knited or crocheted Graduated compression hosiery (forexamplestockings forVaricose veins): 6115.1010 Socks 20 61151090 —Other 20 Other panty hose and tights 6115.2100 Of synthetic fibres, measuring per single yan less 20 than 67dectex 61152200 Of synthelic fibres,measuring per single yarn 67 decitex ormore 6115:2900 Ofolhertexile matenals 20 Other women’s full- lengih or knee- length hoslery measunng per single yarn less than 67 decltex:

992 THEGAZETTEOEPAKISTAN EXTRAJUNL2I.20I7 [PART ] Heading/ Statistical DESCRIPTION CD(%) Sub-heading suix () (2) (3) 6115.3010 Socks 20 6115.3090 Other 20 -Other. 6115.9400 Ofwoof or fine animal hair 20 6115.9500 Ofcotton 20 6115.9600 Of syntheic fbres 20 6115.9900 Of other textile materials 20 61.16 Gloves,mittens and mitts, knilted or crocheted. 6116.1000 Impregnaled.coatedor coveredwith plastics orrubber 20 -Other. 6116.9100 Ofwool orfineanimal hair 20 6116.9200 Ofcolton 20 6116.9300 Of synthetic fibres 20 6116.9900 -Ofother textile malenals 20 61.17 Othermadeup clothing accessones,knitted or crocheted. knitted or crocheted parts of ganments or of clothing accessones. Shawis,scarves.muflers.mantillasvellsand the like. 6117.1010 Shawis 6117:1020 Scanves 6117.1030 Dupalta 20 6117:1040 Veils (burga) 20 6117.1090 Other 20 6117.8000 -Otheraccessories 20 61179000 -Parts 20 Chapter 62 Articles ofapparel and dothing accessories, not knitted or crocheted Notes. This Chapter apples only to made up arbcles of any textile fabric other than Wadding.excluding.knitted or crocheted articles (other than those of heading 62.12) This Chapler does not cover. Worn clothing or.otherworn.articles of heading 63.09;of

(b) Orthopaedic appliances,surgical belts.trusses.or.the like (heading 90.21) 3. For the purposes.ofheadings 62.03.and 62.04.

PART THIEGAZETTEOFPAKISTAN EXTRAJUNE 2I.2017 993 The term suit means a setof gaments composed of two or three pieces niade up,in respect of.their.cuter.surface, in identical fabric and comprising one suit coat or jacket Ine outer shell of which, exclusive of sleeves consists of four or more panels, designed to cover the upper part of the body possibly with a lalored waistcoatin addition whose front is made from the same fabric as the outer surface of the other componenls of the set and whose back is made from the same tabnc as the Ining of the suit coat or lacket and one garment designed to cover the lower part of the body and consisting ol trousers breeches or shorts (other than swimwear), a skint or a divided skirt having neither braces nor bibs. Al of the components ofa suit must be of the same fabric constructon,colour and composiion:they mustalso beof the same style and of corresponding orcompatible size. However,these components may have piping (a strip of fabrio sewn into lie seam) Inadiferentfabric: if several separate components to cover the lower part of the body are presented together tor example two pairs of trousers or trousers and shorts.r a skirt or divded skirtand trousers), the constituent lower part shall be one pair ol trousers or in the case of women’s or girls suits the skirt or.divided skirt the other garments being considered separately The term ‘suil’ incudes the following sets of garments, wheher or not they fultil all theabove conditions. moning dress comprising a plain jackel cutaway)with rounded tails hanging well down attheback.and striped trousers, evening dress (talooat),generaly made of black fabnc, the acket of which is relalively shortat the front does not close and has narrow skirts cut in al the hips and hanging down behind dinner jacket sults,in which the acket is similar in style to an ordinary Jacket (though perhaps revealing more of the shirt front), but has shiny silk or mitabion silk lapels. The term ensemble means a set of garments fother than suits and articles of heading 62.07 or 62.08) composed of several pieces madeup in ldentical fabric putup for retail sale,andcomprising one garment designed to cover the upper part of the body with the exception ofwalstcoats whichmay also form a secondupper garment,and one or two dilferent garments,designed to cover the lower part of the body and consisting ol trousers, blb and brace overalls,breeches shorts other than swimwear).askirtoradivided skirt All of the components of an ensemble must be of ihe same fabnc construcbon. style. colour and composibion,they also must be of correspond ng or compatible size The term ensemble does not apply to track suits or ski suits,of heading 62.11

THEGAZETTEOFPAKISTAN.EXTRAJUNE2L2017 IPARTI For the purposes ofheading62.09. The expression babies garments and clothing accessories means articles for young children of a body height not exceeding 86 cm. Aruicles which are, prima facie, classifiable both in headng 62.o9 and in other headings of this Chapter are to be classified in heading 62.o9. Garments which are,pnima facie classifiable both in heading 62.10 and in other headings of this Chapter,excluding heading 62.09,are lo.be classified in heading 62.10 6..For the purposes of heading 62.11ski sulls means.gaments or sets of garments which,by their general appearance and texture are ldentifiable as intended to be worn pnncipally for sking (cross-country or alpine),They consisteither.of. a ’ski overal, that is, a one-plece garment designed to cover the upper and the lower paris of the bodyr in addition to sleeves and a collar-the ski overail may have pockels orfootstraps or a ski ensemble that s a set o garments composed of two or three pieces, put up forretalsaleandcomprising: one garment such as an anorak wind-cheater windjacket or similar article closed bya slide fastener (zipper),possibiy with a waistcoat inaddilion,and one pair of trousers whether or.not extending above waist level one pair of breeches or one biband brace overall Thes’ski ensemble may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components ofa’ski ensemble must be made up in a faoric of the same texture. style and composition whether or not of the same colour they also.must be of corresponding or compaible size. Scarves and articles of the scarf type, square or approximately square,of which no side exceeds.60.cm,are .to be dassifed as handkerchiefs (heading 62.13).Handkerchieis cf which any side exceeds Go cm areto be classified in heading e2 14 Garments of this Chapter designed for deft over nght ciosure at the front shall be regarded as men’s or boys garments and those designed for right over lelt closure at the frontas women’s or giris gamenis These provisions do not apply where the cut of the gament cearly indicates thatit is designed for one or other of the,sexes Garments wnich cannot be identtied as either fnen ’s or boys garments or as Womens or girls garments are to be ciassified n the headings.covering women’s or ginis.gamments. Articles of this Chaptermay be made of metal thread.

PARTD THEIGAZETIEOFPAKISTAN.EXTRAJUNE2L2017 995 Headingy Slatistical DESCRIPTION CD (%) Sub-headng sufx

(2) (3) 4) 62.01 Men s or boys overcoalscar coalscapes,cloaks anoraksinc uding skijackets)Windcheaters,wind. lackels and simlar arices,other than those of heading 62.03. Overcoais rancoals, car-coats capes,cloaks and similararticles. 6201.1100 ot wco orfine animal har 620151200 o.cotom 6201.1300 o man-made lbres 62011900 rO olherlexuemalerials -Other. 6201.9100 Ofwool or ine animal halr 620189200 oicollon 620169300 O man-made lbres 62019900 HOlolher extlemaleras 6202 Women’s or.grls overcoats,car-coats,capes.oaks anoraks (ncludingski-jackets),windcheaters.wind. jackets end similar articles other than those of heading 62.04 Overcoats,rancoals.car-coalscapes.coaks and simlararticles 6202100 6202-200 of.colton B202300 Corman-madehbres 62021900 o otherlextlemalerals -oher. 62029100 O wool or fineanimal har 20 6202:9200 Orcolton 20 62029300 SOfan-made hibres 20 62029900 ol otherlexile materals 20 6203 Men’s or boyssulsensemblesackets.mblazers. trousersbloand brace overalls breeches and shoris Cotherthanswimwear) Suts. 62031100 -o woo rineanima hail 6203.1200 oisynthebchbres Ot oiher texule malenals. 6203:1910 Men s or boys suis ol coon 6203:1990 olher Ensembles 62082200 ..o.colton 6203.2300 Olsynthelcbres 6203.2900 Of other textile matenais ackets and blazers. 62033100 Bol wool or ine animal halr 6203:3200 .o.coton

996 THEGAZETTEOFPAKISTAN EXTRA JUNB2I2017 [PARE] Heading! Statistcal DESCRIPTION CD (%) Sub-heading

(2) (3) 6203.3300 Of syntheic fibres 6203.3900 Ofother texhle.matenals Trousers biband brace overals breeches and shorts aolwool orlineanimalhair 6203 4110 Trousers 6203 4180 Oher 88388 6203.4200 Ofcolton 62034300 Ofsynthepcfibres 6203.4900 Ofother lexile matenals 6204 Women’s or glris’ suits ensembles,Jackets,blazers dressesskirts,dlvided skirstrousers bib and brace 6204:1100 Ofwool or fne animal hair 6204.1200 ..of.cotlon 6204.1300 Olsyntheuicabres 6204:1900 -Oother-textle malenals 20 Ensemoles 6204.2100 ofwoolor.foneanimal halr 62042200 ofcollon 6204.2300 .ofsynthetiofbres 6204.2900 Ofother lextle malenals sdackets and blazerst 6204.3100 orwoolct ine animalhalr 20 62043200 ot.coton 20 6204 3300 ofsvniheac fbres 20 62043800 ofothertextlemalerials 20 Dresses 6204.4100 Oiwool or neenimal hale 20 62044210 Shisha embroidered dresses 20 6204.4290 other 62044300 Ofsyntheic fiores 8204.4400 Ofartifcal fbres 6204:4900 TOfother textle materiais -Skirts and divided skirls: 6204.5100 Ofwoolor fine animal.hair 6204 5200 Ofcotion 6204.5300 Orsynthelic nibres 6204.5900 Ofother texmle materials Trousers.bib:and brace overalls.breeches.and shorts 6204.8100 aofwoolor fineanimalhair 20

PARTI TIIEGAZETTLOFPAKISTANEXTRAJUNE2L20I7 997 Heading/ Statistical DESCRIPTION CD (%) Sub-heading sux -Ofcollan 6204.6210 Ghagra 20 6204.6220 Charara 20 6204.6290 .other 20 Of synthebc fibres. 6204.6310 Ghagra 20 6204.6320 Charara. 20 6204.6390 Pother 20 Of other texlle materials 6204 6910 Ghagra 6204.6920 6204.6990 Other 20 62.05 Men’s or boys shirts of.cottom 6205.2010 Baluchi kameez 6205.2020 Kurta 6205.2090 Other 6205:3000 -Ofman-madefibres Of other texlle malerials 6205.9010 -Ofwoolorfineanimal hair 6205.9090 other 62.06 Women’s orglris’blouses,shirisand shirt-blouses 6206.1000 Ofslk orsilkwaste 6206.2000 Of wool or fine animal hair of cotlon? 6206.3010 Multani choll 20 6206.3020 Punjabi kameez 20 6206.3030 Baluchi kameez 6206.3040 Kurta Q60E9029 Other 20 Of man-made fibres. 6206.4010 Multant choll 20 6206.4020 Puniabi kameez 6206.4030 Ba uchi kameez 6206.4040 Kurta 6206.4090 Oher Of other textile materials. 6206.9010 Multani choli 20 6206.9020 Punfabi kameez 6206.9030 Baluchi kameez 6206.9040 Kura 6206.9090 Other

998 THEGAZETTEOF PAKISTAN.EXTRA UNE2I2017 IPARTI Heading Statistcal DESCRIPTION CD (%) Sub-heading

(2) [3] 6207 Men’s or boys singlets and olher vasis,underpants bnets nighishirts, Pyiamas,banrobes,dressing gowns and simlararuices. Underpantsand brels 6207-1100 of.cotton 20 Of olher textle materals. 6207 1910 BaluchiPeshawanvest 6207 1990 .-Oher Nightshirts and pyamas 6207.2100 6207 2200 Ofman-made fbres 6207 2900 Of other lextle malenals 6207 9100 .of.colon 62079900 olother texilemalerlals 20 62.08 Women’s or girissinglels and olher vests,sips petticoals,bnefs,pantles,nighidressos,pyjames. negliges.bathrobes, dressincigowns and similarartices Slips and petticoats 620851100 Ofman-made.fbres 6208.1900 Ofolher texile matenals Nightdresses and pyiamas 6208 2100 ot.cotom 8208 2200 gofmanemade fibres 6208.2900 Ofother lexile matanals woher 6208.9100 Of.cotton 6208.9200 Ofman-made fbre’s 6208 9900 ofotherlexllematerals 6209 Babies garmenis and dlothing accessores Of.cotton. 62092010 Babies garrnents not knitled or crocheled 6209 2020 Bables.clothing accessones 6209 3000 Of syntheticbres Cfother lextle malerals 6209.9010 Bables cermenls 6209.9090 Oher 20 62.10 Garments made up of fabnics of heading 56.02. 56.03 59.03.59.06cr59.07 6210000 olfabncg.ofheaaing.56.c2or.58.03 88 62102000 Other garments of tha lype descnbed in subheadings 62011116:620119

PARTI THEGAZETEOFPAKISTAN EXTRAJUNE 212017 666 Heading! Statistical DESCRIPTION CD (%) Sub-heading

(2) (4) 6210.3000 Other gaments, of the lype descnbed in subheadings 20 620211to.620219 6210.4000 Othermen’s orboysgaments 20 6210.5000 Otherwomen’s orgiris gaments 20 6211 Track sults skl sulls and swimwear other garments Swimwear 821151100 Men’s or boys 20 6211.1200 Women’s or glirls 6211.2000 Sk suits 20 Othergarments,men’s orboys 6211.3200 eOfcollon 6211.3300 Ofman-made fibres 6211:3900 Of other textle materials -Othergaments.women’sorgiris 6211.4200 of.cotton 6211.4300 aOfman-miade.fbres 20 B2114900 Of other texile materlals 20 6212 Brassleres,girdles,corsets,braces,suspenders,garters and similar arbcles and parts nereoy,whether or nol knitted orcrocheted 62121000 Brassleres 6212.2000 Girdles and panty-girdles 6212.3000 -Corselettes 62129000 Oher 62.13 Handkerchiefs. 62132000 Ofcolton 20 6213.9000 -Ofoher textile materials 62.14 Shawis,scarves,muffers,mantillas,veilsand the like 6214.1000 -Ofsilkorsikwaste 20 6214.2000 Ofwool or fine animal hair 20 6214.3000 :Of synthelic fibres 20 6214.4000 HOfaruficlal fibres 20 ofother texilematerials. 6214.9010 Shawis 6214.9020 Scarves 6214.9030 Dupatta 20 Vels (burqa 20 6214.9090 other 20 62.15 Ties bowties and cravats 62151000 -Of silkor silk waste 222 62152000 ofman-madefibres 6215.9000 Of other lextle materials

1000 THEGAZETTEOF PAKISTAN EXIRAJUNE 2L2017 IPARTT Heading! Staistical DESCRIPTION CD (%) Sub-heading

(2) (3) (4) 62.16 Gloves mitens and mits 6216.0010 t-Gloves 20 6216.0020 Mittens and mitts 20 62.17 Other made up clothing accessories:parts of garments ar of clothing accessories, other than those of heading 62.12 62171000 Accessones 6217.9000 -Parts Chapler 63 Other made up lexile articles,sets, worn clothing and worn textile articles, rags Notes. Sub-Chapterlapplies only to made up artcles.of any textilefabric. Sub-ChaplerIdoes notcover. Goodso1.Chapters56to62:.or Worn clouhing or other won articles of heading 83.09 Heading 63.09 apples only to the following goods. (a)Articles of textile materiais: Clothing and clothing accessorles.and parts.thereof Blankets and raveling rugs Bed linen,table Inen, toilet linen and ktchen lnen. Furnishing articles.other than carpets of headings 57.01 to 57.05.and tapestries ofheading 58.05 Footwear and headgear of any matenal other han asbestos. In order to be classifed in this heading.the articles mentoned above must comply with both of the followng requirements. they must show signs of appreclable wear.and they must be presented in bulk orin bales.sacks or similar packings Subheadng 6304.20 covers.arbicles made from warpknit fabrics impregnated or coated with aphacypemethrin(sO)chlorfenapyr.(iso)deltamethrin(NN,sO).lambda cyhalothrin (isO).permethrin (So) or pirimiphos-methyl.(iSO)

PARTT THEGAZETIEOFPAKISTAN.EXTRAJUNE2I.203Z Head ng! Statistical DESCRIPTION CD (%) Sub-heading sux

(2) (3) COTHERMADEUPTEXTILEARTICLES 63.01 Blankels and travellng rugs. 6301:1000 Electricblankets 20 63012000 Blankets other than electric blankets)and travelling 20 rugs,of wool or of fine animal hair 6301.3000 Blankets (other than electric blankels)and travelling 20 rugs.ofcolton 6301:4000 -Blanketsother than electnc blanketsand traveling 20 rugs.of synthetic fibres 6301.9000 -Other blankets and traveling rugs 20 63.02 Bed linen,table linen,tollet linen and kitchen linen Bed linen knitted or crocheted 6302.1010 Bed sheels 20 6302.1020 Pilow covers 20 63021090 Other 20 -Other bed linen.printed: 63022100 .of.cotton 20 6302.2200 aaOfman-madefibres 20 G302.2900 Of olther textile materals 20 Other bed linen Ofcollon 6302.3110 Bed sheets mil-made 20 63023120 Bed sheetshand-loomi made 20 63023130 Bed.covers.mil-made 63023140 Bed.covers hand-loommade 63023150 Pillow-covers.mil-made 63023160 Pllow-covers,hand-loom made 20 63023190 Other 20 6302.3200 Of man-made.fibres 20 Ofother.texile materials 63023910 Bed sheets 20 6302:3920 Bed covers 63023930 Pllowcovers 63023990 Other 63024000 Table linen knitted or crocheted -Other. table linen. .ofcotton. 63025110 Table covers mil-made 63025120 Table-covers hand-loom made 63025190 Other 63025300 Of man-made lires 20 6302.5900 Ofotner textle matenals 20

1002 TIIEGAZETTEOEPAKISTAN EXTRAJUNE2L20T7 [PART] Heading Statstical DESCRIPTION CD (%) Sub-heading sufix

(2) TolletInenandkitchen linen,afterytoweling or similar terry Tabnics.of.cotton 63026010 Towels,mill-made 63026020 Towels.of cotton,hand loom 63026090 Other Other Of cotlon: 6302.9110 Tollet andkitchen Inen mill made 20 6302.9120 Toilet and kilchen linen hand loom made 20 63029190 Other 20 63029300 Ofman-made fibres 20 6302.9900 -Ofother textile malenals 20 63.03 Curtains (including drapes) and interior blinds, curtain or bed valances. Knitted or crocheted 6303.1200 Ofsynthetcfbres 20 63031900 -Of other lexdlematerlals 20 other. ofcollon 63039110 Mill-made 20 6303.9190 -Of synthetic fibres: 6303.9210 Mill-made 6303.9290 Oher 20 6303.9900 aOfother textilematerials 20 63.04 Other furnishing aricles, excluding those of heading 94.04. Bedspreads. 63041100 Knitted or crocheted 20 6304 1900 –Other 20 6304.2000 Bed nets specified in Sub-heading Noter to this 20 Chapter Oher. 6304.9100 knitted orcrocheted 20 6304.9200 Nol knilled or.crocheted ofcotton 6304.9300 Not knilted or crocheted of syntheuc fbres 20 6304:9900 -Notkniled or crocheted of other textile materlals 20 63.05 Sacks and bags, ofa kind used for the packing of goods 6305:1000 -Of jute or ofothertextile bast fbres of heading 53.03 20 63052000 -Ofcotton 20 fman-made lexllemalenals Flexible intermedlale bulk contaners.

PARTI THEGAZETTEOFPAKISTAN EXTRAJUNE2L 2OT7 1003 Heading Stabistical DESCRIPTION GD (%) Sub-heading suffx

(2) (3) 6305 3210 Ofacapacityof 1,ookgormore 6305.3290 Other 20 6305.3300 -other.Ofoolyethylene orpolypropylene strip orthe lke 20 6305.3900 Other 20 6305.9000 -Of oher.lextile matenals 20 63.06 Tarpaulins,awnings and sunblinds, tents, salls for boats sallboards or landcraft.campng goods. Tarpaulins.awnings.and sunblinds. arOf synthetic fibres. 6306.1210 Tarpaulins 6306:1290 -Oher FOfothertexllematerlals 6305.1910 Tarpaulins 20 6306.1990 Other 20 Tents 6306.2200 Ofsynthetic fibres 20 Ofother textilematerials. 6306.2910 Of cotton 20 6306.2990 Other 20 6306.3000 Salls 20 6306.4000 Pneumatic matresses 20 6306.9000 Oher 20 63.07 Othermadeuparticles, includingdress patterns. aFloor-cloihs,dish-cloths,dusters and similar.cleaning cloths. 6307.1010 -Dish-coth 20 63071020 Wash-cloth 20 6307.1030 Dusters 20 6307.1040 Barmops 20 6307.1050 Bath.mats 20 6307.1090 Other. 20 6307.2000 Life lackets and lfe-belts other 6307.9010 Shopping bags,knllted 20 6307.9020 Prayermats(ianamaz 20 6307.9030 Caps (knitted) 20 6307 9040 Shoe lace 20 6307.9050 20 6307 9060 Stove pad 20 6307 9070 Temy coyerlels 20 6307.9080 Cushion pllows 20 6307.9090 Other 20

1004 THEGAZETTEOF PAKISTAN.EXTRAJUNE2L2OI7 [PARTI Heading/ Statistical DESCRIPTION CD (%) Sub-heading sufix

(2) (4) ILSETS 6308.0000 Sets consisting of woven fabnic and yam,whether or not 20 With accessoriesfor making up into rugs,tapestries. embroldered table cloths or serviettes, or simlar textile articles,putup in packingsforretail sale. ILWORNCLOTHINGAND WORNTEXTILE ARTICLES.RAGS 6309.0000 Wom clothingand otherworn articles 63.10 Used or new rags,scrap twine,cordage,rope and cables and wom’out aricles of twine, cordage,rope or cables,of textilematerials 6310.1000 -Sorted 20 6310.9000 FOher 20 Section XIl FOOTWEARHEADGEARUMBRELLAS SUNUMBRELLAS WALKINGSTICKS SEAT-STICKS WHIPS.RIDING-CROPSAND PARTSTHEREOF:PREPAREDFEATHERSANDARTICLESMADE THEREWITHARTIFICIALFLOWERS ARTICLES OFHUMAN HAIR Chapter 64 Footwear.gaiters and the like:paris of such articles Notes. This Chapter does not cover. Disposable foot or shoe coverings of flimsy material (for example.paper,sheeting of plasics)without appled soles These products are cassifed according to their consttuentmatenal Footwear of textle matorial, without an outer sole gluod scwn or otherwise affixed or applied to the upper (Section Xi) Worn footwear of heading .63.09 Articles.ofasbestos (heading 68.12) Orthopaedic footwear.or other.orthopaedic appliances.or parts thereof (heading 90.21):or Toy footwear or skating boots with ice or roller skates attached, shin-guards or. similar protective sportswear (Chapter.95) 2.For the purposes of heading 64.06, the term ’parts does not include pegs. protectors,eyelets hooks.buckles,omaments,braid laces pompons or.other timmings (which areto be classified in theirappropriate headings)or buttons.or other goods of heading 96.o6

PARTO THEGAZETTEOFPARISTANEXTRAJUNLZ1.20I7 1005 For the purposes ol this Chapter. the terms rubber and plastics include woven fabrics or other textle producis with an external layer of rubber or plasbcs being visible lo the naked eye: for the purpose of his provision, no account should be laken of any resulting change of colour.and the lerm leather referslo the goods of headings 41.07and 41.12 to 41.14. Subjectto Note 3 to this Chapter

(a) the material of the Upper shall be taken to be he consituent malenal havino the greatest extemal surface area no account being taken of accesscries or relntorcemenis such as anklepatchos, edging, ornamentation,buckles, tabs eyelelstays orsimilaraltachiments. the constituent material of he ouler sole shall be taken to be the material having the grealest surface area in contact with the ground, no account beling taken of accessones or reinforcements such as spikes.bars,nails,proteciors or simllar allachments For the purposes of subheadings 6402.12.6402.19,6403.126403.19 and 6404 11,theexpression sportsfoolwear appliesonlyto. footwear which is designed for a sporting activity and has or has provision for he allachmentof.spikes, sprigs,stops,clips,bars or the lke, () skating bocts.ski-boots and cross-country ski footwear,snowboard boots Wresting boots, boxing boots and cycling shoes. Heading/ Sub- Statistical DESCRIPTION CD (%) heading suffix

(2) (3) 64.01 Walerproof footwear with outer soles and uppers of rubber or of plastics the uppers of which are nerther fixed to the sole nor assembled by stiching,niveling naling.screwing:plugging or smiar processes. 64011000 Footwearincorporaling a proteclive metal toe-cap 20 Other footwear 6401.9200 Covering the ankle but not covering the knee 6401.9900 Other 64.02 Other footwear.with outer soles and uppers of rubber or plastics Sporisfootwear. 64021200 Ski-boots,cross countryski footwear and 20 snowboard bools 64021900 Other 20 64022000 Footwear with uperstraps or thongs assembled to the soleby means ofplugs

1006 THEGAZETTEOFPAKISTAN EXTRAJUNE2I2017 IPARTT PT CODE Heading /Sub- Statisical DESCRIPTION CD (%) heading sufix

(3) (4) Otherfootwear 6402.9100 Cavering theankle 20 6402 9900 sOher 20 64.03 Footwear with outer soles of rubber.plastics leather or compositon leather and uppers of leather. Sporsfootwear 6403:1200 Ski-boots, cross country ski footwear and 20 snowboard boots 6403.1900 –Oher 20 6403.2000 Footwear with outer soles of leather,and uppers 20 which consistof leather straps across he instep and around the big toe 6403.4000 -Other footwear, incorporating a protective melal toe. 20 cap -Other footwearwith outer soles of leather. 6403.5100 Covering the ankle 20 6403.5900 Oher 20 othar foolweal 6403.9100 –Coveringthe ankle 20 6403.9900 .Other 20 64.04 Footwear with outer soles of rubber plastics, leather or.compositbon leather and uppers of textilematerials. Foowearwith outer solesofrubber orplastics: 64041100 Sports tootwear, tennis shoes, basketbal shoes, 20 gym shoes, training shoes and the like 6404:1900 Other 20 64D4.2000 Footwear-with outer soles of leather or composition 20 leather 64.05 Otherfootwear 6405.1000 With uppersof leather or composiion leather 20 6405.2000 Wihuppers of textile materials 20 Other. 6405.9010 Of canvas 6405.9090 Other 64.06 alltached to soles other than outer soles): removable in- soles heel cushions and similar aricles:gallers leggings and simllar articles,and pars thereof 6406.1000 Uppers and parts thereof other than stifeners 20 Outersoles and heels ofrubber orplastics 6406.2010 Of rubber 20 6406.2090 Other 20 6406.9000 other 20

PARTOT TTEGAZETTEOFPAKISTANEXTRA.JUNE 2I20I7 1007 Chapter 65 Headgear and parts thereof Notes. This Chapterdoes not oover. Worn headgear.of heading 63.09

(6) Asbestos headgear (heading 68.12):or Dols hats,other toy hats or carmival articles of Chapter 95 Heading 65.02 does not .cover hat-shapes made by sewing.olher. than those obtained simply by sewing strips in spirals, Heading Stalsical DESCRIPTION CD (%) Sub-heading suffix

(1) (3) (4) 6501.0000 Hal- forms,hat bodles and hoods of felt. neither blocked 20 to shape nor wth made bnms:plateaux and manchons (includingslitmanchons)offelt 6502.0000 Hat shapes plaited or made by assembling strips of any 20 matenal, neitner blocked to shape, nor with made bnims, nor lined nor trimmed. [65.03] 65.04 Hals and other headgear plalted or made by assembling strips of any matenal whether or not lined or timmed 6504.Q010 Straw hats 20 6504.0090 Oher 20 6505.0000 Hats and other headgear knilled or crocheted,or made 20 up from Jace, fellor other texule fabric n the plece Cbut not in strips)whether or notlned ortimmed:hair-nels of any malerlalwhether or not Ined or trimmed 65.06 Other headgear,whether or not Ined or timmed 6506.1000 Saletyheadgear 20 other. 6506.9100 -ofrubberorof plastics 20 6506.9900 a-ofolhermatenials 20 6507.0000 Head-bands, linings,covers,hat foundations,hat frames 20 peaks and chinstraps for headgear.

1008 THEGAZELIEOFPAKISTAN DXTRAJUNE2I2OI7 [PART] Chapter 66 Umbrellas sun umbrellas,Walking-stcks,seat-sticks whips,nding-crops.and paris thereof Notes. This Chapter does notcover. Measure walking-sticks.or the like (heading 90.17). Firearm-sticks,sword-sticks,loaded walking-sucks orthelike (Chepler93).or Goods.of Chapter95 (forexample,toyumbrellas, toy sun umbrellas) Heading 66.03.doesnot coverparts,trimimings or accessonies.oftextilematerlal or.covers,tassels,hongs,umbrella cases or the like,of any materlal.Such goods presented with, but.not fitled to,articles of heading 66.01 or 66.02 are to be classified separatelyand are not to be treated as foming partof those articles. Heading/ Statistical DESCRIPTION CD (%) Sub-heading suffix

(2) (3) (4) 66.01 Umbrellas and sun umbrellas (including walking- stick Umbrellas,garden umbrelas and simlarumbrellas) 6601:1000 Garden cr similarumbrelas 20 Other. 6601.9100 Having a telescopic shaft 20 6601.9900 Other 20 66.02 Walking-sticks,seat-sticks, whips,nding crops and the like 6602.0010 Walking sticks and seat sticks 20 66020090 Oher 20 66.03 Parts, trimmings and accessories of articles of heading 66.01Cr66.02 6603.2000 Umbrella frames incuding framesmounted on shafis 20 (sticks) 0006E099 other 20 Chapter 67 Prepared fealhers and down and aricles made of feathers or of down? artificial flowers articles of human hair Notes. This Chapterdoes not cover. Straining cloth of human hair Cheading 591) Floral molifs of lace,ofembroidery or other textile fabric (Section Xl):

PARTU THEGAZETTEOFPAKISTANEXTRAJUNE2I20I7 6001 Footwear (Chapter 64) Headgearorhair-nets(Chapter65) Toys,sportsrequlsilesorcanivalarticles (Chapter.95):or Featherdusters powder-puffs or hair sieves (Chapter90) Heading 67.01 does not cover. Artcles in which feathers ordown constitute only filing or padding (for example bedding of heading 84.04):

(b) Articles .of apparel or clothing accessories in which feathers or down constitute no more than meretrimming or padding:or Artificlal flowers.or foliage or parts thereof ormadeup articles of heading 67.02 Heading 67.02.does.notcover!

(a) Aricles ofglass(Chapter70):or Artificlal fiowers, foliage orfruit of pottery stone,metal. wood or other matenials. obtained in one piece by moulding forging, carving,stamping or other process,or consisting of parts assembled otherwise than by binding, glueing, fiuing into one anotner.or simiarmethods Heading! Stalistical DESCRIPTION CD (%) Sub-heading sufix

(2) (3) (4) 6701.0000 Skins and other parts of birds with their fealhers or down. 20 feathers,paris of feathers,down and artces thereof Cother than goods of heading05.05andworked qulls and scapes) 67.02 Artificial flowers,follage and fruit and parts thereof. articles made of arufical flowers follage or frult. 6702.1000 ofplastics 20 6702.9000 Of othermatenais 20 6703.0000 Human hair. dressed,Ihinned, bleached or otherwise 20 Worked wool or other animalhairorother textile malenals, prepared for use in making wgs or the like 67.04 Wigs, false beards,eyebrows and eyelashes,swiches and the like.of human or animal har or oftextile malenals arides of human halr not elsewhere specified or included -Of synthetic lexile materlals. 6704.1100 Complete wigs 67041900 Oher 20 6704.2000 -Of human hair 20 6704.9000 Ofolhermaleras 20

1010 CHEGAZETTEOFPAKISTANEXTRA.JUNE2L2OI7 IPARTI Section Xill ARTICLESOFSTONE PLASTERCEMENTASBESTOS,MICAOR SIMILARMATERIALS·CERAMICPRODUCTS:GLASSAND GLASSWARE Chapter 68 Articles of stone.plaster,cement,asbestos,micaor similarmaterials Notes. This Chapter does not.cover Goods of Chapter 25

(b) Coated.,impregnaled or.covered paperand paperboardofheading.48.10or48.11 (for example,paper and paperboard coaled with mica powden or graphite bhuminised or asphalted paper and paperboardy

(c) Coated,impregnated or covered textle fabric of chapter 56 or 59 ffor example fabric coated orcovered with mica powder bltuminised orasphaltedfabnic Aricles ofChapter71 Tools orparis oftools-of Chapter 82 Lithographic.stones.ofheading84.42 Electrical insulators (heading 85.46) or fitings of insulating material of heading 85.47 Dental burrs (heading 90.18) Articles of Chapter 91 (for example clocks and clock cases) Articles of Chapler 94 (for example, furniture. lamps and fighting fitings prefabricated buildings): Articles of Chapler 95 (for example toys:games andsports requisites): Articles of heading.96.02ifmade ofmaterials specfied in Note 2b) to chapter 96.orof heading96.06 (torexamplebullons).ofheading96.09(forexample.slale pencils). heading 96.10 (forexampledrawing slates) orof.heading 96.20 (monopods.bipods.tripodsandsimilararticles),or Articles of Chapter97 (for example works of art) 2in heading 68.02 the expression worked monumental or bu lding stoneapplles notonly tothe varietesofstone referred to in head ng 2515or 25.6 butalso toall other nalural stone (for example,quartzito,fint,dolomite and steabte)similarly worked,it does not however apply to slate. Heading Stabistical DESCRIPTION CD (%) Sub-heading suix

(4) 6801.0000 Sells, curbstones and flagstones,of natural stone (except 20 sate) 68.02 Worked monumental or bulding stone (except slate) and articlesthereof, other than goods of heading 68.o1: mosaic cubes and the lke of natural stone Lincluding

PARTT THEGAZLTTEOFPAKISTANEXTRAJUNE2I2OIZ Heading Statisbcal DESCRIPTION CD (%) Sub-heading suffix

(2) slate), whether or not on a backing: artiicialy coloured granules,chippingsandpowderof natural stone including slate) 68021000 Tles cubes and similar articles whether or nol 20 reclangular (including square).the largest surface area of Which is capable of being enclosed in a square the side of which is less than 7 cm artificially coloured granules chippings and powder Other monumental or building stone and articles thereof simply culor sawn wilha flator even surface: 6802.2100 e Marble,travetine and alabaster 20 6802.2300 Granile 20 6802.2900 Otherstone 20 -Other 68029100 Marbleyravertine and alabaster 20 68029200 ohercalcareous stone 20 68029300 Granile 20 6802 9900 -Other stone 20 6803.0000 Worked slate and articles of slale or of agglomerated 20 slate. 68.04 Mlstones, grindstones, grinding wheels and the llke, wihout frameworks, for grinding,sharpening:polishing trueing or cuting, hand sharpening or polishing stones, and parts thereof.of natural stone of agglomerated natural or artifclal abrasives.or of ceramics,with or Withoutparts ofother materials. 68041000 Milstonesand grindstones for miling. grinding or pulping Other.millstones. grindstones ginding wheels and the Ike. 6804.2100 .Of agglomerated synthetuc or natural diamond 68042200 Of other agglomerated abrasives or of ceramics 6804.2300 ofnatural stone 8804.3000 Hand sharpening or polishing stones 68.05 Natural or arificial abrasive powderor graln,on a base of textilemalenalof paperof paperboard or of other malenalswheiher ornotcuto shapeorsewnor othenwise made up 68051000 -On a base ofwoven lextile Tabric only 20 6805.2000 On a base of paper or paperboardonly 20 6805.3000 On a base ofother malenais 20 68.06 Slag wool, rock wool and similar mineral wools exfoliated vermiculite,expanded clays,foamed slagand similar exoanded.mineral materialsmixtures and articles of

1012 THEGAZETTEOFPAKISTAN EXTRAJUNE212017 [PART1 Heading? Statistical DESCRIPTION CD (%) Sub-heading sufix

(3) heat insulating sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12or.of Chapter69 6806.1000 Slag wool rock wool and similar mineral wools 20 includingintermixturesthereof.in bulk sheets orrols 6806.2000 Exfoliated vermiculte: expanded davs.foamed slag and similar pepueoxa mineral malenais Cincluding intermixtures thereof) 6806.9000 Other 20 68.07 Articles of asphalt or of similar matedal (for example petroleum bitumen or.coal tar pitch) 6807.1000 In ros 20 6807.9000 -Other 20 6808.0000 Panelsboards,tlesblocks and similar articles of 20 Vegetable fibre,of straw or of shavings,chips,particles. sawdust or other waste,of wood agglomeraledwith cement plaster or other mineral binders 60 89 Articles of plasterorof compositions based on plaster Boards.sheets panels tles and similar articles, not omamented: 6809.1100 Faced orreinforced with paper or paperboard only 20 6809.1900 .-Other 20 Other articles. 6809.9010 Industial moulds 6809.9090 …Other 20 68.10 Aricles of cement. ofconcrete or of arificial stone Whetheror notrelnforced Tiles flagstones,bncksand similar articles? 6810.1100 Building blocks and bricks 20 6810.1900 -.Other -Other articles. 6810.9100 Prefabrnicated struclural conponents for bulding or civil engineenng 6810.9900 other 20 68.11 Arlicles of asbestos-cemenL of cellulose fibre-cement or the like 6811.4000 -Containing asbestos 20 Not containingasbestos 8118100 Corrugated sheets 20 68118200 Other sheets, panels,blos and simlarartcles 20 68118900 Otherarices 20 68.12 Fabncaled asbestos fbres mixtures witn a basis of asbestos or wih a basis of asbestos and magnesium

PARTII THEGAZETTEOFPAKISFAN EXTRAJUNE2L20I7 1013 Heading Statistical DESCRIPTION CD (%) Sub-heading

(0) (2) (3) carbonate, articles of such mixtures or of asbestos (for example,thread, woven fabric.clothing,headgear, footwear,gaskets),whether or not reinforced, other than goodsof heading.68.11or 68.13. 6812.8000 -Of crocidolite 20 -Other! 6812.9100 Clothing.cothing accessories, foolwear and 20 68129200 Paper millboardand fell 20 68129300 Compressed asbestos fbreointing,in sheets or 20 rolls 68129900 Other 20 68.13 Friction malenaland articles thereof (for example,sheets rolls,stips,segmenits,discs, washers,pads)not mounted for brakes for clutches or the like with a basis of asbestos,of other mineral substances or of cellulose whether or not combined with textile or othermalenials -Containing asoestos. 8813:2010 For vehicles of heading 87.11 6813.2020 Other formotor cars and vehicles 88132090 Other Notcontaining asbeslos Brake linings and pads: 6813.8110 For vehides of heading 87.11 35 6813.8120 Other for motor cars and vehices 6813.8190 Other 522 6813.8900 Other 68.14 Worked micaand articlesofmica,including agglomerated or reconstitited mica,whethar or not on a support of paper paperboard or other materials. 6814.1000 Plates, sheels. andstnpsof agglomeratedror 20 reconstituted mica,whether ornot ona support 6814.9000 -Other 20 68.15 Articles of stone or of othermineral substances (including carbon fibres,aricles of carbon fibres and articles of peat),.not elsewhere specified or included 6815.1000 Non electrical articles ot graphite or other carbon 88152000 Articles of peat Other articles. 6815:9100 -Containing magnesite,dolomite orchromite oher 68159910 Ofonyx (marbles) 20 6815.9990 ..Other 20

1014 THEGAZEITEOFPAKISTAN LXTRAJLNE 2T2017 [PARTE Chapter 69 Ceramic products Notes 1Thts Chapter applies only to ceramic products which haive been fired afler shaping .Headings 69.04 to 69.14 apply only to such.products other. than those classifable in headings 69.01 to 69.03 Producls of heading 28.44 Arucles of heading 68.04: Articles ofChapter71 (forexample.Imitation Jjewellery) Cermets of heading 81.13 Articles of.Chapter 82. Elecircal insulators (heading 85.46).or fitungs of insulaling malenal of heading 8547. Artificlal teeth (heading 90.21) Artioles of Chapter91 (forexample,clocks and clock cases): Articles of Chapter 94 (for examplefumiture lamps and lighting fillings. prefabricated buildingsy Artides ot Chapler 95 (forexample,loys,games and sporis requisites): Articles of.heading.96.06.(forexample.buttons)orofheading 96.14 (forexample. snioking pipesor Aridles of Chapter97 (lorexample,works ofart) Heading! Statistucal DESCRIPTION CD (%) Sub-heading sufix

(2) [3] (4) LGOODS OF SILICEOUS FOSSILMEALS OR OF SIMLAR SILIGEOUSEARTHS ANDREFRACTORY GOODS 6901.0000 Bricks,blocks bles and oher ceramic goods of siliceous 20 fossil meals (orexample,kieselguhfo tipolite or diatomilelorof similar siliceous earths. 69.02 Refractory bricksblocks,tles andsimllar refractory ceramic constructionalgoods other than hose of sllceous fossi mcals or simlar sliceous earths. Containing by weight singly or together,more than 50 %of the elements Mg Ca or Cr expressedas Mgo Cao 69021010 Capable ofresisting temperatureupto 1600c 20 6902.1090 .-Oher: Containing by weight more than 50 %of alurnina(Al2Oa) of silicaSioawor of a mixturo or compound of these producis

PARTA DIEGAZETTEOFPAKISTANEXTRA.JLNE2L.207 1015 Heading! Statistical DESORIPTION CD (%) Sub-heading

(2) 6902:2010 Capable of resisling temperatureupto 1600 ec 20 6902.2090 -Other: 6902.9010 Capable.ofresisting temperalure upto 1600 ec 20 6902.9090 Other 69.03 Other refractory ceramic goods(for example,retorts crucibles, muffes,nozzles, plugs, supports, cupels, tubes,pipes,sheaths androds),.other than those of sillceous fossd meals or of similar siliceous earths 6903 1000 Contalning by weight more than so % of graphile or othercarbon or o a mxture of these producis -Containingbyweight more than 5o % of alumina (Al.o.) or of a mixture or compound of alumina and of silca (SIO2) 6903.2010 Cold tundish lining sels,side gate refraclory sets & 20 nozzles 6903.2090 .Other -Other. 6903.9010 Refractory products of a kind used in industnal ovens,kins and furnaces 6903.9020 Saggars and parts thereof 6903.9090 Other 20 ILOTHERCERAMICPRODUCTS 69.04 Ceramic building bricks,flooring blocks,support or fller lles andthe like 6904.1000 Bullding bricks 20 6904.9000 -Other 20 69.05 Roofing tiles, chimney- pots, cowis, chimney liners, architeclural ornaments and other oeramic constructional goods. 6905.1000 Roofing.liles 20 6905.9000 -Other 20 6906.0000 Ceramlc plpes,conduits,gullering andplpefittings 20 69.07 Ceramic fags and paving, hearth or wall tles ceramio mosaic cubes and the like. whether or not on a backing: finishing.ceramics. -Flags and paving.hearth or Wal files,other than those ofsubheadings.8907.30and 690740 Of a waler absorplon coeficlent by weight not exceedng.0.5.%. Tles 6907 2111 Polished 20 69072119 Other 20

1016 TIIEGAZETTEOFPAKISTAN.EXTRAJUNE 2I2017 PART! Heading/ Stalistical DESCRIPTION CD (%) Sub-heading suffix

(2) (3) (4) 69072190 8:Other 20 –.Ofa waler absorpllon coeficient by welght exceeding 0.5.%butnotexceeding.10.%: 6907.2211 Polished 20 6907.2219 Other 20 6907 2290 -.Oher 20 cOf a water absorplion coelicient by weight exceeding 10 % Tles.8 6907 2311 Polished 20 6907 2319 Other 20 69072390 20 6907:3000 Mosaic cubes and.the lke otherthan those of 20 subheading6907 40 6907.4000 Finishing ceramics 20 [69.08] 60.69 Ceramic wares for laboratory.chemical or other technical uses, ceramic troughs,tubs and similar receptacles of a kind used In agriculture,ceramic pots,Jars and similar aricles of a kind used for the conveyance or packing of goods. Ceramic wares for laboralory chemical or other technicaluses. 6909.1100 Ofporcelain orchina 6909.1200 -Aricles having a hardness equivalent to 9 or more on 20 the Mohs scale 6909.1900 -Other 20 6909.9000 Other 20 69.10 Ceramic sinks,wash basins,wash basin pedestals, baths,bidets,waler closet pans,fushing cistems,uninals and similar sanitary hxlures Of porcelain orchina 6910.1010 Wash basin 20 6910.1020 Balh tubs caramic 20 6910.1030 Bidets ceramic 20 6910.1040 Cisterns ceramic 6910.1050 Sink.ceramic 6910.1060 Tolet ceramic 6910.1070 Urinals ceramic 6910.1080 Water loset pans 6910.1090 Other 20 6910.9000 20

PART TIEGAZETIEOFPAKISTANEXTRA JUNE2I 20I7 1017 Heading/ Statisticai DESCRIPTION CD (%) Sub-heading () (2) (3) 69.11 Tableware,kitchenware,other household articles and toletaruces,ofporcelain or.china Tableware and kitchenware 69111010 Dinnersets 281 6911.1020 Dishes 69111030 Plales 20 6911.1040 Tea cups and saucers 20 69111090 Other 20 6911.9000 -Other 20 69.12 Ceramic tableware,kitchenwareother household articles and loilet articles otner ihan of porcelan or china. 6912.0010 Tableware and kilchenware 69120090 a-Other 69.13 Statuettes and other ornamental ceramic articles 6913.1000 Ofporcelain orchina 20 6913.9000 Other 20 69.14 Other oeramic articles 6914:1000 Ofporcelain orchina 20 6914.9000 Other 20 Chapter 70 Glass and glassware Notes This Chaoter does not cover: Goods of heading 32.07 (for examplevitrifiable enamels and glazes, glass frit other glass in the fom of powder.granules or flakes) () ArtclesofChapler 71 (forexample:mtabon jewellery) Oplical fibre cables of heading 85.44,reledtrical insulalors (heading 85.40) or fillings of insulalingmalenalof heading85.47 Optical fibres optically worked optical elements,hypodermic syringes,articlal eyes,themomelers,barometers, hydromelers or other articles of Chapter 90. Lamps or lghting fitings,lluminated signs lluminated name-plales or Ihe lke having a pormanently fixed light source or parts thereofof heading 94.o5 Chapter 95 (excluding glass eyes wlthout mechanisms fordolls or for other articles ofChapler95)or

(9) Buttons, fitled vacuum flasks scent or sinilar sprays or oiher arices of Chapter 96. For the purposesof headings.70.03,70.04 and 70.05

1018 THEGAZETTEOFPAKISTAN.EXTRAJUNE 2T20I7 [PART] auobjepun sey sapoidAuejouoseai g peyiomse papjeba ou siseo before annealingi culling to shape does nolaffect the classification of glass in sheets: theexpression absorbentrefecting or non-reflecing layer means a microscopicalyithin coaing.of metal or ol a chemical compound tfor example metal oxide)which absorbs,for example,infra-red lght or improves tnerelecting qualities of the glass while stil allowing it to retain a degree of transparency or translucency or which prevents light from belng reflected on the surlace of the glass 3The products refenred to in heading 70.06 remain cassiied in that heading whether or.not they.have the character of articles. For the purposes of heading 70.19,heexpressionglass wooi means. Mineral wools with a silica (Sioa) content not less.than 60% by weight) Mineral wcols with a silica(SiOa content less than 60% but with an alkaline oxide (KaO.or NazO) content exceeding 5% by weight.or a bonc oxide (B.Os).content exceeding 2% by weight Mineral wools whichdo notcomply with theabove specifications fallin heading 68.06 Tnroughout the Nomenclature the expression glass’incudes fused quartz and otherfused siica. For the purposes.of subheadings.7013.22 7013.33,7013.41 and 7013.91.the expression lead crysta“means only glass having a minimum lead monoxide (PbO) content by Weightof 24%: Heading Statistical DESCRIPTION CD (%) Sub-heading sufix () (2) (3) 70010000 Culet and other waste and scrap of glass, glass in the mass 70.02 Glass in bals Cother than microspheres of heading 70.18),rods or tubes,unworked. 7002.1000 Balls 20 7002.2000 Rods 20 -Tubes. 70023100 Offused quartz orolherfused silca 20 7002.3200 Of other glass having a linear coefhicentof expansion 20 rangeofo°cto3ooc ..Other: 70023910 Neutral glass tubing ot a kind used for the 20 manufacture ofampoules

PARTI TIHECAZETTE OFPAKISIANLXTRAJLNE 2I2O17 1019 Heading/ Stabstcal DESCRIPTION CD (%) Sub-heading suix [3] 7002-3920 Glass tubing of a kind used tor shell biowing flare and exhaust solely or principally used by liourescent tube bulb and auto bulb industry 70023990 –.Other 20 70.03 Cast glass and rolled glass in sheets or profles, whether or not having an absorbent refecing or nonrefecting layer butnotolherwise worked -Non-wired sheels 7003.1200 -Coloured hroughout the mass (body tinted).opacified 20 fashed or havingan absorbent relecting ornon- reflectinglayer 7003.1900 -Other 7003.2000 Wired sheets 7003.3000 -Profiles 20 70.04 Drawn glass and blown glass in sheets, whether or not having an absorbent,reflecting or non-reflecting layer, but not otherwise worked 7004.2000 Glass coloured throughout the mass (body tinted) 20 opacifled.flashed or having an absorbentireflecting or non-reflecing.layer -Oher glass 20 70.05 sheets whether or not having an absorbent rellecting or non-reflecting layer.butnot othenwiseworked. 7005.1000 Non-wredglass,having an absorbent,rellecting or 20 non-rellecting laver Cthernon-wred glass 7005.2100 -Coloured throughout the.mass (body.tinted),opacified 20 flashed or merely surface.ground 7005.2900 .-Other 20 7005.3000 Wired glass 20 70.06 Glassof heading70.03,70.04 or 70.05 bent. edgeworked,engraveddrilled enamelled or othenwise Worked but nol framed or fitted with other materials. 7006.0010 Glass plates worked 20 7006.0020 -Glass sheetworked 20 7006.0090 6-Oher 20 70.07 Safely glass,consisting of toughened (tempered) or aminaled glass. Toughened (tempered)safety glass Of size and shapesulable for incorporation in vehicles aircraft.spacecraftorvessels For vehicles of chapter 87

Section XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Notes.

Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

(A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as

minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles (*).

(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

This Chapter does not cover:

(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(d) Supported catalysts (heading 38.15);

(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (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 or other articles of Chapter 66;

(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(m) Arms or parts thereof (Chapter 93);

(n) Articles covered by Note 2 to Chapter 95;

(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

(A) The expression “precious metal” means silver, gold and platinum.

(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.

For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: .

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
Subject 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 heading of the Nomenclature.
For the purposes of heading 71.13, the expression “articles of jewellery” means:

(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).

These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

For the purposes of heading 71.14, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.
For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes.

For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.
Notwithstanding the provisions of Chapter Note 4(B), for the purposes of subheadings 7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.
For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

Section XV

BASE METALS AND ARTICLES OF BASE METAL

Notes.

This 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, 32.12, 32.13 or 32.15);

(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);

(d) Umbrella frames or other articles of heading 66.03;

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft)

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or

(n) Articles of Chapter 97 (for example, works of art).

Throughout the Nomenclature, the expression “parts of general use” means:

(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

Throughout the Nomenclature, the expression “base metals” means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
Throughout the Nomenclature, the term “cermets” means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metal carbides sintered with a metal).
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

In this Section, the following expressions have the meanings hereby assigned to them:

(a) Waste and scrap:

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders

Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm.

Chapter 72

Iron and steel

Notes.

In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

not more than 10% of chromium - not more than 6% of manganese - not more than 3% of phosphorus - not more than 8% of silicon - a total of not more than 10% of other elements.

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not

agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de- sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

more than 10% of chromium - more than 30% of manganese - more than 3% of phosphorus - more than 8% of silicon - a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.

(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 usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

0.3% or more of aluminium - 0.0008% or more of boron - 0.3% or more of chromium - 0.3% or more of cobalt - 0.4% or more of copper - 0.4% or more of lead - 1.65% or more of manganese - 0.08% or more of molybdenum - 0.3% or more of nickel - 0.06% or more of niobium - 0.6% or more of silicon - 0.05% or more of titanium - 0.3% or more of tungsten (wolfram) - 0.1% or more of vanadium - 0.05% or more of zirconium - 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

coils of successively superimposed layers, or - straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including flattened circles and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including

squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling.

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Sub-heading Notes.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

more than 0.2% of chromium - more than 0.3% of copper - more than 0.3% of nickel - more than 0.1% of any of the following elements:aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

0.08% or more of sulphur - 0.1% or more of lead - more than 0.05% of selenium - more than 0.01% of tellurium - more than 0.05% of bismuth.

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

not more than 0.7% of carbon, - 0.5% or more but not more than 1.9% of manganese, and - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

For the classification of ferro-alloys in the sub-headings of heading 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

Chapter 73

Articles of iron or steel

Notes.

In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.
In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross- sectional dimension exceeds 16mm.

Chapter 74

Copper and articles thereof

Note.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Refined copper

Metal containing at least 99.85 % by weight of copper; or

Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE - Other elements

*Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%.

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufac-ture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non- ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28.53.

(d) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03.

(e) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f) Wire

rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(h) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Sub-heading Note.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:

zinc predominates by weight over each of such other elements;
any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and
any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

Chapter 75

Nickel and articles thereof

Note.

In this Chapter the following expressions have the meanings hereby assigned to them :

(a) Bars and rods

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Sub-heading Notes.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Nickel, not alloyed

Metal containing by weight at least 99% of nickel plus cobalt, provided that:

(i) the cobalt content by weight does not exceed 1.5%, and

(ii) the content by weight of any other element does not exceed the limit specified in the following table:

TABLE - Other elements

(b) Nickel alloys:

Metallic substances in which nickel predominates by weight over each of the other elements provided that:

(i) the content by weight of cobalt exceeds 1.5%,

(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.

Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.10 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

Chapter 76

Aluminium and articles thereof

Note.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (includingsquares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the

same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Sub-heading Notes.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed

Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE - Other elements

(b) Aluminium alloys

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 1%.

Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

Chapter 77

(Reserved for possible future use in the Harmonized System)

Chapter 78

Lead and articles thereof

Note.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may

be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

In this Chapter the expression “refined lead” means:

Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:

TABLE - Other elements

Chapter 79

Zinc and articles thereof

Note.

In this Chapter the following expressions have the meanings hereby assigned to them :

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (include in squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(b) Profiles

circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :

of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Sub-heading Note

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Zinc, not alloyed

Metal containing by weight at least 97.5% of zinc.

(b) Zinc alloys

Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.

Chapter 80

Tin and articles thereof

Note.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles

(including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings

(b) Profiles

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

(e) Tubes and pipes

have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Sub-heading Note.

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Tin, not alloyed

Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

TABLE - Other elements

(b) Tin alloys

Metallic substances in which tin predominates by weight over each of the other elements, provided that:

(i) the total content by weight of such other elements exceeds 1%; or

(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

Chapter 81

Other base metals; cermets; articles thereof

Sub-heading Note.

Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire” and “plates, sheets, strip and foil” applies, mutatis mutandis, to this Chapter.

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Notes.

Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:

(a) Base metal;

(b) Metal carbides or cermets;

(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or

(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.

Sets 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 heading 82.15.

Chapter 83

Miscellaneous articles of base metal

Notes.

For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30mm.

Section XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes.

This Section does not cover:

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading40.16);

(b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;

(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or SectionXV);

(e) Transmission or conveyor belts or belting, of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) Drill pipe (heading 73.04);

(ij) Endless belts of metal wire or strip (Section XV);

(k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII;

(m) Articles of Chapter 90;

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43 or 45 59 or heading 68.04 or 69.09);

(p) Articles of Chapter 95;or

(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96. 12 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 96.20.

Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in headings 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as

appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;

(c) All other parts are to be classified in headings 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.

Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Notes.

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);

(d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) Vacuum cleaners of heading 85.08;

(f) Electro- mechanical domestic appliances of heading 85 09; digital cameras of heading 85.25;

(g) Radiators for the articles of Section XVII; or

(h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.

Heading 84.19 does not, however, cover:

(a) Germination plant, incubators or brooders (heading 84.36);

(b) Grain dampening machines (heading 84.37);

(d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or

(e) Machinery, plant or laboratory equipment, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading 84.22 does not cover:

(a) Sewing machines for closing bags or similar containers (heading 84.52); or

(b) Office machinery of heading 84.72.

Heading 84.24 does not cover:

(a) Ink-jet printing machines (heading 84.43); or

(b) Water-jet cutting machines (heading 84.56).

A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

(A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of :

(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;

(ii) Being freely programmed in accordance with the requirements of the user;

(iii) Performing arithmetical computations specified by the user; and

(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:

(i) It is of a kind solely or principally used in an automatic data processing system;

(ii) It is connectable to the central processing unit either directly or through one or more other units; and

(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified in heading 84.71.

However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 84.71.

(D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) above :

(i) Printers, copying machines, facsimile machines, whether or not combined;

(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);

(iii) Loudspeakers and microphones;

(iv) Television cameras, digital cameras and video camera recorders;

(v) Monitors and projectors, not incorporating television reception apparatus.

(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.

Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less.

Other steel balls are to be classified in heading 73.26.

A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79.

Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.

For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
(A) Notes 9 (a) and 9(b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes(LED).

(B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression “flat panel display” does not cover cathode-ray tube technology.

(i) the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits;

(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature.

Sub-heading Notes.

For the purposes of subheading 8465.20, the term .machining centres. applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.
For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.
Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Notes.

(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;

(b) Articles of glass of heading 70.11;

(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or

(e) Electrically heated furniture of Chapter 94.

Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.

However, metal tank mercury arc rectifiers remain classified in heading 85.04.

For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:

(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

(b) Other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).

For the purposes of heading 85.23 :

(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

(b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).

The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42.

For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.
Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).
For the purposes of headings 85.41 and 85.42 :

(a) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

(b) “Electronic integrated circuits” are :

(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.

(iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33,85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.

For the purpose of this definition:

“Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
“Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
(a) “Silicon based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical quantities” relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

(b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.

(c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

(d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function.

For the purposes of heading 85.48, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
Subheadings 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

Section XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Notes.

This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(d) Articles of heading 83.06;

(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

(f) Electrical machinery or equipment (Chapter 85);

(g) Articles of Chapter 90;

(h) Articles of Chapter 91;

(ij) Arms (Chapter 93);

(k) Lamps or lighting fittings of heading 94.05; or

(l) Brushes of a kind used as parts of vehicles (heading 96.03).

References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
For the purposes of this Section:

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);

(b) In Chapter 87 if designed to travel over land or over both land and water;

(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

Chapter 86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds

Notes.

(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);

(b) Railway or tramway track construction material of iron or steel of heading 73.02; or

Heading 86.07 applies, inter alia, to:

(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

(b) Frames, underframes, bogies and bissel-bogies;

(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;

(e) Coachwork.

Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:

(a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signaling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

Chapter-87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Notes.

This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary

provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03.

Additional Note:

All motor cars for transport of persons (e.g. limousines, taxis, sports cars and racing cars) are classifiable under PCT code 87.03.

Chapter 88

Aircraft, spacecraft, and parts thereof

For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

Chapter 89

Ships, boats and floating structures

Note.

A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Notes.

(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11);

(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);

(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71);

(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);

(g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;

(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85. 25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85. 26); connectors for optical fibres, optical fibre bundles or cables (heading 86.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;

(ij) Searchlights or spotlights of heading 94.05;

(k) Articles of Chapter 95;

(l) Monopods, bipods, tripods and similar articles, of heading 96.20;

(m) Capacity measures, which are to be classified according to their constituent material; or

(n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).

Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;

The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances,

instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.

Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:

Preventing or correcting bodily deformities; or - Supporting or holding parts of the body following an illness, operation or injury.

Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass- produced, presented singly and not in pairs and designed to fit either foot equally.

Heading 90.32 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non- electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.

Chapter 91

Clocks and watches and parts thereof

Notes.

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);

(d) Bearing balls (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without an escapement;

(f) Ball bearings (heading 84.82); or

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.
For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

Chapter 92

Musical instruments; parts and accessories of such articles

Notes.

This Chapter does not cover :

(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;

(d) Brushes for cleaning musical instruments (heading 96.03),or monopods, bipods, tripods and similar articles (heading 96.20); or

(e) Collectors’ pieces or antiques (heading 97.05 or 97.06).

Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Chapter 93

Arms and ammunition; parts and accessories thereof

Notes.

(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors’ pieces or antiques (heading 97.05 or 97.06).

In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and Lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building

Notes.

This Chapter does not cover :

(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;

(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03;

(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);

(f) Lamps or lighting fittings of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);

(h) Articles of heading 87.14;

(ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading 90.18);

(k) Articles of Chapter 91 (for example, clocks and clock cases);

(l) Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05); or

(m) Monopods, bipods, tripods and similar articles (heading 96.20).

The 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 placing on the floor or ground.

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall)and unit furniture;

(b) Seats and beds.

(A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.

For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

Notes.

(a) Candles (heading 34.06);

(b) Fireworks or other pyrotechnic articles of heading 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;

(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;

(k) Parts of general use, as defined in Note 2 to Section XV, f base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading 83.06;

(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) discs, tapes, solid-state non-volatile storage devices, within “smart cards” and other media for the recording of sound or of other phenomenon whether or not recorded (heading 85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) Children’s bicycles (heading 87.12);

(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(q) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

(r) Decoy calls or whistles (heading 92.08);

(s) Arms or other articles of Chapter 93;

(t) Electric garlands of all kinds (heading 94.05);

(u) Monopods, bipods, tripods and similar articles (heading 96.20);

(v) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

(w) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.
Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
Heading 95. 03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for [illegible]imals, for example, “pet toys” (classification in their own appropriate heading).

Subheading Note

Subheading 9504.50 covers :

(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or

(b) Video game machines having a self-contained video screen, whether or not portable.

This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30).

Chapter 96

Miscellaneous manufactured articles

Notes.

(a) Pencils for cosmetic or toilet uses (Chapter 33);

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or mouldingmaterials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;

(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));

(g) Articles of Chapter 91 (for example, clock or watch cases);

(h) Musical instruments or parts or accessories thereof (Chapter 92);

(ij) Articles of Chapter 93 (arms and parts thereof);

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l) Articles of Chapter 95 (toys, games, sports requisites); or

(m) Works of art, collectors’ pieces or antiques (Chapter 97).

In heading 96.02 the expression “vegetable or mineral carving material” means:

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
Articles 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 wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

Chapter 97

Works of art, collectors’ pieces and antiques

Notes.

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or

For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.
Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
(A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.

(B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.

Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.

Chapter 98

(SERVICES)

Chapter 99

SPECIAL CLASSIFICATION PROVISIONS

Notes.

The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3(a) and have over-riding effect on classifications made under Chapters 1 to 97.
Classification in Chapter 99 is subject to,-

(i) determination of eight digit classification under a tariff item in chapter 1 to 97;

(ii) determination of four digit classification under chapter 99 and fulfillment of conditions mentioned in the Chapter, Sub-chapters, Headings; and

(iii) such other conditions, limitations and restrictions as Federal Board of Revenue or the Federal Government may impose from time to time.

In case of sale or disposal of goods in violation of the prescribed condition, limitation or restriction, duty shall be recovered at the rates specified in Chapter 1 to 97 without prejudice to any other action required under the Customs Act, 1969.

SUB-CHAPTER -I

IMPORTS BY PRIVILEGED PERSONS, ORGANIZATIONS, AND OTHER DIGNITARIES.

Note.

For the purpose of sub-chapter 1, the following conditions shall apply:

(i) The importer shall make a declaration on the bill of entry for exemption claimed.

(ii) Any article other than a motor vehicle, sold or otherwise disposed of before the expiration of three years from its importation shall be liable to payment of customs duties, which would have been leviable at the time of importation.

(iii) A motor vehicle shall not be sold or otherwise disposed of in Pakistan without payment of customs duties, which would have been leviable at the time of importation as provided under the procedure prescribed therefor by the Board.

SUB-CHAPTER-II

IMPORT OF RELIEF GOODS, GIFTS, SAMPLES

SUB-CHAPTER III

IMPORTS BY CHARITABLE, EDUCATIONAL, SCIENTIFIC INSTITUTIONS AND HOSPITALS.

Note

For the purpose of sub-chapter III the expression:

(i) “Charitable Institution” and “Charitable non-profit making institution” means an institution approved for the purpose of section 2(36C) of the Income Tax Ordinance, 2001;

(ii) “Gifts or Donations” include goods other than vehicles of chapter 87 of the First Schedule to the said Act, donated by the donors residing abroad. However, ambulances received as gift or donation from abroad shall be eligible for the benefit provided that the same are imported as per Serial No. 116 of Customs General Order No.12 of 2002, dated the 15th June, 2002; and

(iii) “Competent Authority” means:

(i) in case of educational and research institutions falling in the jurisdiction of the Federal Government, the Ministry of Education or Ministry of Science & Technology or any other relevant Ministry of the Federal Government;

(ii) in case of an institution falling within the jurisdiction of a Provincial Government, the Director of Education or Technical Education or Public Institution or any other relevant authority of the Provincial Government; and

(iii) in case of a university recognized by the University Grants Commission, the Registrar of the University.

SUB-CHAPTER-IV

IMPORT OF REPLACEMENT GOODS

SUB-CHAPTER-V

IMPORTS MADE BY THE UNITS LOCATED IN EXPORTS PROCESSING ZONES (EPZ)/SEZ/ GWADAR AND FREE ZONE AREA

SUB-CHAPTER-VI

TEMPORARY IMPORT OR EXPORT

SUB-CHAPTER-VII

MISCELLANEOUS

THE SECOND SCHEDULE

[See section 2(20)]

In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted, namely: -

“THE FIFTH SCHEDULE

[see section 18(1A)]

Part-I

Imports of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors

Note:-For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below:-

(i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board:

Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid;

(ii) except for S. Nos. 1(H), 14, 20, 21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis;

(iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; and

(iv) For “Respective Headings” entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 3% or

11% shall be applicable only for such goods which are chargeable to 3% or 11% duty under the First Schedule to Customs Act, 1969.

Explanation.-Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for-

(a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and

(b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy and poultry industry;

TABLE

Annex-A

CERTIFICATE BY THE CHIEF EXECUTIVE, OR THE PERSON NEXT IN HIERARCHY DULY AUTHORIZED BY THE CHIEF EXECUTIVE: It is certified that the description and quantity mentioned above commensurate with the project requirement and that the same are not manufactured locally. It is further certified that the above items shall not be used for any other purpose.

Signature ____________________

Name ____________________

C.N.I.C. No. ____________________

NOTE:- In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969( IV of 1969).

Explanation.-

Chief Executive means.-

owner of the firm, in case of sole proprietorship; or
partner of firm having major share, in case of partnership firm; or
Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or
Principal Officer in case of a foreign company.

Annex-B

CERTIFICATE BY THE AUTHORIZED OFFICER OF THE REGULATORY AUTHORITY: It is hereby certified that the imported goods are genuine and bona fide requirement of the project and the same are not manufactured locally.

Signature & Seal of the Authorized Officer ____________________ Designation ____________________

Part-II

Import of Active Pharmaceutical Ingredients, Excepients/Chemicals, Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and Equipments, Components and other Goods

The Imports under this part shall be subject to following conditions, namely.-

(i). The active pharmaceutical ingredients, Excepients /chemicals, packing material and raw material for packing shall be imported only for in-house use in the manufacture of specified pharmaceutical substances, as approved by the Drug Regulatory Agency of Pakistan.

(ii). The requirement for active pharmaceutical ingredients and Excepients/chemicals, drugs as specified in Table A, B & C, shall be determined by the Drug Regulatory Agency of Pakistan;

(iii). The requirement for packing materials/raw materials for packing, as specified in Table-D, shall be determined by Input Output Coefficient Organization;

(iv). The designated/authorized representative person of Drug Regulatory Agency of Pakistan shall furnish all relevant information, as set out in this part, online to the Customs computerized system, accessed through the unique user identifier obtained under section 155 d of the Customs Act, 1969, along with the password thereof.

(v). For “Respective Headings” entries in column (3) of the Table against which two rates of customs duty 3% and 5% have been mentioned in Column (4), the rate of 3% shall be applicable only for such goods which are chargeable to 3% duty under the First Schedule to Customs Act 1969.

Table A

(Active Pharmaceutical Ingredients)

Table B

(Excepients/Chemicals)

Table C

(Drugs)

Table D

(Packing Materials/Raw Materials for Packing/Bandages)

Table E

(Diagnostic Kits/Equipments)

Part-III

Raw Materials/Inputs for Poultry and Textile Sector; Other Goods

The imports under this part shall be subject to following conditions, besides the conditions specified in the Table given below namely:-

(i) the designated/authorized person of the following Ministries, or as the case may be, companies shall furnish all relevant information as detailed in the table below on line to the Customs Computerized System, accessed through the unique users identifier obtained under section 15[illegible]D of the Customs Act, 1969, along with the password thereof, namely:-

(a) Ministry of Industries, Production and Special Initiatives, in case of imported goods specified against serial numbers 24 of Table;

(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial number 26 of Table;

(ii) the importer shall file the Goods Declaration online through Pakistan Customs Computerized System where operational, and through a normal hard copy in the Collectorates/Custom-stations, in which the Pakistan Customs Computerized System is not operational as yet.

(iii) in already computerized Collectorates and Custom-stations where the Customs Computerized System is not yet operational, the Director Reforms and Automation or any other authorized officer shall feed the requisite information about clearance/release of goods under this notification in the Customs Computerized System on daily basis, and the data obtained from the Custom-stations, which have not yet been computerized, on weekly basis.

Table

Part- IV Imports of Machinery and Equipment for Textile Sector

TABLE

Explanation:-For the purpose of this Part the expression “excluding those manufactured locally” means the goods which are not included in the list of locally manufactured goods specified

in General Order issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering Development Board.

Part-V

Import of Automotive Vehicles (CBUs)

Under Automotive Development Policy (ADP) 2016-21

TABLE

Part-VI

Imports of Aviation Related Goods i.e. Aircrafts and Parts etc. by Airline Companies/Industry under National Aviation Policy 2015

Note:-For the purposes of this Part, the following conditions shall apply besides the conditions as specified in column (5) of the Table below:-

(i) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify that the imported goods/items are the company’s bona fide requirement. He shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis;

(ii) the exemption shall be admissible on production of certificate by the Aviation Division, Government of Pakistan to the effect that the intending importer is operating in the country or intends to operate in the county in the airline sector;

(iii) the list of imported items is duly approved by the Aviation Division, Government of Pakistan in line with Policy Framework approved by the Government of Pakistan;

(iv) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall furnish an undertaking to the customs authority at the time of import that the goods imported shall be used for the purpose as defined/notified by the Aviation Division, Government of Pakistan under the Aviation Policy; and

(v) in case of deviation from the above stipulations, the Collector of Customs shall initiate proceedings for recovery of duty and taxes under the relevant laws.

TABLE

Part-VII

Miscellaneous

Table-A

Table-B

JAWAD RAFIQUE MALIK, Secretary.

PRINTED BY THE MANAGER, PRINTING CORPORATION OF PAKISTAN PRESS, ISLAMABAD PUBLISHED BY THE DEPUTY CONTROLLER, STATIONERY AND FORMS, UNIVERSITY ROAD, KARACHI

230E. Directorate-General of Transfer Pricing

(1) The Directorate-General of Transfer Pricing shall consist of a Director-General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.

(2) The functions of the Directorate General of Transfer Pricing shall be to conduct transfer pricing audit.

Explanation: For the removal of doubt, it is clarified that transfer pricing audit refers to the audit for determination of transfer price at arm’s length in transactions between associates and is independent of audit under section 177, 214C or 214D which is audit of the income tax affairs of the taxpayer.

(3) The Board may, by notification in the official Gazette, specify the criteria for selection of the taxpayer for transfer pricing audit and may further specify functions, jurisdiction and powers of the Directorate-General of Transfer Pricing.“;

(51) in section 231B, for sub-section (1A), the following shall be substituted, namely:-

“(1A) Every leasing company or a scheduled bank or a non-banking financial institution or an investment bank or a modaraba or a development finance institution, whether shariah compliant or under conventional mode, at the time of leasing of a motor vehicle to a non-filer, either through ijara or otherwise, shall collect advance tax at the rate of four per cent of the value of the motor vehicle.”;

(52) in section 233, after sub-section (2), the following new sub-sections shall be inserted, namely:

“(2A) Notwithstanding the provisions of sub-section (1), where the principal is making payment on account of

commission to an advertising agent, directly or through electronic or print media, the principal shall deduct tax (in addition to tax required to be deducted under clause (b) of sub-section (1) of section 153 on advertising services excluding commission), at the rate specified in Division II of Part IV of the First Schedule on the amount equal to-

A x 15

Where A = amount paid or to be paid to electronic or print media for advertising services (excluding commission) on which tax is deductible under clause (b) of sub-section (l) of section 153.

(2B) Tax deducted under sub-section (2A) shall be final tax on the income of the advertising agent.“;

(53) in section 233A, for sub-section (2), the following shall be substituted, namely:-

“(2) The tax collected under sub-section (1) shall be final tax.”;

(54) in section 234A,-

(a) in sub-section (3), after the word “section”, occurring for the first time, the expression “and under section 235” shall be inserted;

(b) after sub-section (3), amended as aforesaid, the following explanation shall be added, namely:-

“Explanation.- For removal of doubt, it is clarified that for the purposes of this section tax on income arising from consumption of gas referred to in sub-section (3) means the tax collected under sub-section (1) which is inclusive of sales tax and all incidental charges.”; and

(55) in section 235,-

(a) after sub-section (2), the following explanation shall be added, namely:-

“Explanation.- For removal of doubt, it is clarified that for the purposes of this section electricity consumption bill referred to in sub-section (2) means electricity bill inclusive of sales tax and all incidental charges.”;

(b) in sub-section (4),-

(i) in clause (a), for the expression “thirty thousand rupees per month”, the expression “three hundred and sixty thousand Rupees per annum” shall be substituted; and

(ii) clause (d) shall be re-numbered as clause (c);

(56) in section 235A, after sub-section (1), the following explanation shall be added, namely:-

“Explanation.- For removal of doubt, it is clarified that for the purposes of this section, electricity consumption bill referred to in sub-section (2) means electricity bill inclusive of sales tax and all incidental charges.”;

(57) in section 235B,-

(a) in the marginal note, for the expression “,re-rollers etc” the words “and composite units” shall be substituted; and

(b) in sub-section (1), for the expression “steel re-roller,”, the word “and” shall be substituted;

(58) in section 236C,-

(a) in sub-section (1), after the word “registering”, wherever occurring, the expression”, recording” shall be inserted;

(b) after sub-section (1), amended as aforesaid, the following explanation shall be added, namely:-

“Explanation,-For removal of doubt, it is clarified that the person responsible for registering, recording or attesting transfer includes person responsible for registering, recording or attesting transfer for local authority, housing authority, housing society, co-operative society and registrar of properties.”; and

(c) in sub-section (2), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be inserted, namely:-

“Provided that where immovable property referred to in sub-section (1) is acquired and disposed of within the same tax year, the tax collected under this section shall be minimum tax.”;

(59) in section 236K,-

(a) in sub-section (1), after the word “registering”, wherever occurring, the expression”, recording” shall be inserted; and

(b) after sub-section (1), amended as aforesaid, the following explanation shall be added, namely:-

(60) in section 236W,-

(a) in sub-section (1), after the word “registering”, wherever occurring, the comma and word “, recording” shall be inserted; and

(b) after sub-section (1), amended as aforesaid, the following explanation shall be added, namely:-

(61) after section 236W, amended as aforesaid, the following new section shall be added, namely, -

“236X. Advance tax on tobacco.- (1) Pakistan Tobacco Board or its contractors, at the time of collecting cess on tobacco, directly or indirectly, shall collect advance tax at the rate of five percent of the purchase value of

tobacco from every person purchasing tobacco including manufacturers of cigarettes.

(2) Tax collected under this section shall be adjustable.“;

(62) after section 240, the following new section shall be added, namely:-

“241. Validation. - All notifications and orders issued and notified, in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017 shall be deemed to have been validly issued and notified in exercise of those powers.”;

(63) in the First Schedule,-

(A) in Part I,-

(i) in Division III,-

(a) in clause (b), for the figure “12.5”, the figure “15” shall be substituted; and

(b) in clause (c),-

(a) for the figure “10” the figure “12.5” shall be substituted; and

(b) after the word “fund”, the expression “if the amount of dividend is above 2.5 million and 10% if the amount of dividend is less than or equal to 2.5 million” shall be inserted;

(ii) in Division IIIA, for the TABLE, the following shall be substituted, namely:-

“TABLE

(iii) in Division VII, for the Table, excluding provisos thereunder, the following new Table and a new proviso thereunder shall be substituted, namely:-

TABLE

Provided that the rate of tax on cash settled derivatives traded on the stock exchange shall be 5% for the tax years 2018 to 2020.“;

(iv) in Division IX, in column (1),-

(a) against serial number 1, in column (2), in entry (d), for the full stop at the end the expression “; and” shall be substituted and thereafter the following new entry shall be added, namely:-

“(e) person running an online marketplace as defined in clause (38B) of section 2.”; and

(b) against serial number 4, in column (3), for the figure “1”, the figure “1.25” shall be substituted;

(B) in Part-II, after the Table, at the end, the following proviso shall be added, namely:-

“Provided that the rate specified in column (3),-

(a) in the case of industrial undertaking, being a filer, importing plastic raw material falling under PCT Heading 39.01 to 39.12 for its own use shall be 1.75% of the import value as increased by customs duty, sales tax and Federal excise duty; and

(b) in the case of a commercial importer, being a filer, importing plastic raw material falling under PCT Heading 39.01 to 39.12 shall be 4.5 % of the import value as increased by customs duty, sales tax and Federal excise duty.“;

(i) in Division I,-

(a) in clause (b), for the figure “12.5”, the figure “15” shall be substituted; and

(b) in the first proviso, in the Table, for the figure “10”, wherever occurring, the figure “12.5” shall be substituted;

(c) in the third proviso, for full stop at the end a colon shall be substituted and thereafter the following new proviso shall be added, namely:-

“Provided further that the rate of tax on dividend received by a person, other than a company, from a money market mutual fund shall be 10%, if the amount of dividend does not exceed two and a half million Rupees.”;

(ii) in Division II,-

(a) in paragraph (1), for the figure “12”, the figure “13” shall be substituted;

(b) in paragraph (4),-

(i) in sub- paragraph (i), for the figure “6”, the figure “7” shall be substituted; and

(ii) in sub- paragraph (ii), for the figure “6.5”, the figure “7.75” shall be substituted;

(i) in clause (a), for the figure “12”, the figure “14” shall be substituted; and

(ii) in clause (b), for the figure “15”, the figure “17.5” shall be substituted; and

(d) in paragraph (6), in sub-paragraph (ii), for the figure “12”, the figure “13” shall be substituted;

(iii) in Division III,-

(a) in paragraph (1),-

(i) in sub-paragraph (a), for the full stop at the end a colon shall be substituted and thereafter the following explanation shall be added, namely:-

“Explanation.-For removal of doubt, it is clarified that “cotton seed and edible oils” means cotton seed oil and edible oils;“;

(ii) for sub-paragraph (ab), the following shall be substituted, namely:-

“(ab) in the case of supplies made by the distributer of fast moving consumer goods,-

(i) in case of a company, 2% of the gross amount payable; and

(ii) in any other case, 2.5% of the gross amount payable.“;

(iii) in sub-paragraph (b),-

(a) in clause (i), for the figure “6”, the figure “7” shall be substituted; and

(b) in clause (ii), for the figure “6.5” the figure “7.75” shall be substituted;

(b) in paragraph (2), in sub- paragraph (ii),-

(i) in clause (a), for the figure “12” the figure “14.5” shall be substituted; and

(ii) in clause (b), for the figure “15” the figure “17.5” shall be substituted; and

(i) in sub-paragraph (ii), for the figure “10” the figure “12” shall be substituted; and

(ii) in sub-paragraph (iii), for the figure “10” the figure “12.5” shall be substituted;

(iv) in Division V, in paragraph (b), after the word “rent” the expression “for filers and 17.5% of the gross amount of rent for non-filers” shall be added;

(v) in Division VI, in paragraph (1), for the figure “20”, the figure “25” shall be substituted;

(vi) in Division VIA, for the figure “15”, the figure “17.5” shall be substituted; and

(vii) in Division VIB, after the word “charges”, the expression “for filers and six per cent for non-filers” shall be inserted; and

(D) in Part IV,-

(i) in Division IV, after the word “the” the word “gross” shall be inserted;

(ii) in Division V, in the Table, in the first column, against serial number (b), in column (3), for the figure “14” the figure “12.5” shall be substituted;

(iii) in Division VII, in paragraph (1), in the Table, in column (1),-

(a) against serial number 1, in column (3), for the figure “10,000” the figure “7,500” shall be substituted;

(b) against serial number 2, in column (3), for the figure “20,000” the figure “15,000” shall be substituted; and

(iv) in Division VIII, after the word “auction” at the end, the expression “for filers and 15% of the gross sale price of any property or goods sold by auction for non-filers” shall be added;

(v) for Division XV, the following shall be substituted, namely:-

“Division XV Advance tax on sale to retailers

The rate of collection of tax under section 236H on the gross amount of sales shall be as follows:-

“; and

(vi) in Division XXI, in both the provisos, for the words “Federal Government”, the expression “Board with the approval of Federal Minister-in-charge” shall be substituted;

(vii) in Division XXV, in the Table, in column (1), against serial number 2, in column (2), for the expression “exceeding Rs.0.2 million”, the expression “exceeding Rs. 0.3 million in aggregate” shall be substituted;

(64) in the Second Schedule,-

(A) in Part I,-

(i) in clause (66),-

(a) in sub-clause (xxxi), for the words “Society for Welfare of Patients of SIUT”, the words “Society for the Welfare of SIUT” shall be substituted;

(b) after sub-clause (xxxv), the following new sub-clauses shall be added, namely:-

“(xxxvi) Asian Infrastructure Investment Bank and persons as provided in Article 51 of Chapter IX of the Articles of Agreement

signed and ratified by Pakistan and entered into force on the 25th December, 2015.

(xxxvii) Gulab Devi Chest Hospital.

(xxxviii) Pakistan Poverty Alleviation Fund.

(xxxix) National Academy of Performing Arts.

(xl) Pakistan Sweet Homes Angels and Fairies Place.

(xli) National Rural Support Programme.“;

(ii) in clauses (126A), (126AA), (126AC) and (126D), for the word “Gawadar”, wherever occurring, the word “Gawadar” shall be substituted;

(iii) after clause (140), the following new clause shall be inserted, namely:-

“(140A) Any profit on debt received by Japan International Cooperation Agency (JICA), from Islamabad-Burhan Transmission Reinforcement Project (Phase-I) undertaken in pursuance to the loan agreement for Islamabad-Burhan Transmission Reinforcement Project (Phase-I).”;

(iv) after clause (142), the following new clause shall be added, namely:-

(143) Profit and gains derived by a start-up as defined in clause (62A) of section 2 for the tax year in which the start-up is certified by the Pakistan Software Export Board and the following two tax years.“;

(B) in Part-II, after clause (28B), the following new clause shall be added, namely:-

“(28C) The rates of tax as specified in Division II of Part-IV of the First Schedule shall be five percent in the case of a person running online marketplace as defined in clause (38B) of section 2.”;

(i) in clause (9A),-

(a) for the expression “, steel re-rollers,”, occurring for the first time, the word “and” shall be substituted”; and

(b) the expression “, steel re-rollers”, occurring for the second time, shall be omitted;“;

(ii) in clause (11A), after sub-clause (xxviii), the following new sub-clause shall be added, namely:-

“(xxix) start-up as defined in clause (62A) of section 2.”;

(iii) clause (41) shall be omitted;

(iv) after clause (43E), the following new clause shall be inserted, namely:-

“(43F) The provisions of section 153 shall not apply in the case of a start-up, being recipient of payment, as defined in clause (62A) of section 2.”;

(v) in clause (56), in sub-clause (ia), after the word “Ltd”, occurring for the last time, the expression “or any other oil marketing company licensed by Oil and Gas Regulatory Authority (OGRA)” shall be inserted;

(vi) clause (56A) shall be omitted;

(vii) in clause (72A), for the figure “2016” the figure “2017” shall be substituted;

(viii) in clause (72B),-

(a) in the second proviso, for the figure “110”, the figure “125” shall be substituted; and

(b) in the fourth proviso, for the full stop at the end a colon shall be substituted and thereafter the following new proviso shall be added, namely:-

“Provided also that exemption certificate shall not be issued to an industrial undertaking

importing raw materials, specified in sub-section (8) of section 148.“; and

(ix) in clause (91),-

(a) in sub-clause (i), in the Table, in the first column,-

(i) against serial number (iv), in column (3), for the figure “8432.3090”, the figure “8432.3900” shall be substituted; and

(ii) against serial number (xviii), in column (3), for the figure “8701.9020”, the figure “8701.9200” shall be substituted;

(b) in sub-clause (ii), in the Table, in the first column,-

(i) against serial number (i), in column (3), for the figure “8432.3010”, the figure “8432.3100” shall be substituted;

(ii) against serial number (ii), in column (3), for the figure “8432.3090”, the figure “8432.3900” shall be substituted;

(iii) against serial number (iii), in column (3), for the figure “8432.3090”, the figure “8432.3900” shall be substituted;

(iv) against serial number (iv), in column (3), for the figure “8432.4000”, the figure “8432.4100” shall be substituted;

(v) against serial number (v), in column (3), for the figure “8432.3090”, the figure “8432.3900” shall be substituted;

(vi) against serial number (vi), in column (3), for the figure “8432.3010”, the figure “8432.3100” shall be substituted; and

(vii) against serial number (vii), in column (3), for the figure “8432.3090”, the figure “8432.3900” shall be substituted;

(x) in clause (94),-

(a) for the figure “2017”, occurring for the first time, the figure “2018” shall be substituted;

(b) for the word “or”, occurring for the third time, a comma shall be substituted; and

(bb) after the words “car rental services”, the words “, building maintenance services, services rendered by Pakistan Stock Exchange Limited and Pakistan Mercantile Exchange Limited” shall be inserted;“; and

(c) in the first proviso, for the expression “tax year 2016 or 2017, as the case may be” the expression “any of the tax years 2016 to 2018” shall be substituted; and

(d) in the second proviso, for the figures “2017” and “2016”, the figures “2018” and “2017” shall be respectively substituted; and

(xi) after clause (100), the following new clauses shall be added, namely:-

“(101) The provisions of section 231A shall not apply in respect of cash withdrawal made from a “Branchless Banking (BB) Agent Account” utilized to render branchless banking services to customers.

(102) The provisions of section 231B(1A) shall not apply to light commercial vehicles leased under the Prime Minister’s Youth Business Loan Scheme.“;

(65) in the Seventh Schedule,-

(a) in rule 1, in clause (g), after the full stop at the end the following explanation shall be added, namely:-

“Explanation.- For removal of doubt, it is clarified that nothing in this clause shall be so construed as to allow a notional loss, or charge to tax any notional gain on any investment under any regulation or instruction

unless all the events that determine such gain or loss have occurred and the gain or loss can be determined with reasonable accuracy.“; and

(66) in the Eighth Schedule, in rule 1, in sub-rule ( 6), for the word “thirty” the expression “forty-five” shall be substituted;