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The Trade Preference Scheme (EU Exit) Regulations 2020

Statws

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Statutory Instruments

2020 No. 1438

Exiting The European Union

Customs

The Trade Preference Scheme (EU Exit) Regulations 2020

Made

at 3.25 p.m. on 15th December 2020

Laid before the House of Commons

16th December 2020

Coming into force in accordance with regulation 1

The Secretary of State, in exercise of the powers conferred by sections 10(1) to (3), 32(7) and (8), section 51(1)(b) and (3)(a), and 52(5) of, and paragraphs 2(1) and (4) of Schedule 3 and 1(3) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018(1) makes the following Regulations.

In accordance with section 52(2) of that Act, the Secretary of State considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

PART 1General

Citation, commencement, extent and application

1.—(1) These Regulations may be cited as the Trade Preference Scheme (EU Exit) Regulations 2020.

(2) These Regulations come into force on such day as the Treasury may by regulations under section 52 of the Act appoint (“the appointed day”).

(3) These Regulations extend to the United Kingdom.

(4) These Regulations apply to goods—

(a)that are imported into the United Kingdom in respect of which a liability to a charge to import duty is incurred under the Act; and

(b)in respect of which a claim is made for a preferential rate of import duty to be applied to the goods under the trade preference scheme established by these Regulations.

Interpretation

2.—(1) In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“COCGTP Regulations” means the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020(2);

“Tariff Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020(3);

“EU GSP” means Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008(4);

“additional import duty” has the meaning given in regulation 24(3)(a);

“agricultural duty rate” means an applicable additional rate of import duty relating to agricultural components, duties for sugar and duties for flour that is fixed in accordance with Element 4 of the customs tariff, as provided for by regulation 2(5) of the Tariff Regulations;

“appointed day” has the meaning given in regulation 1(2);

“arms and ammunition” mean goods that are specified under the chapter heading “arms and ammunition” in the Goods Classification Table;

“assessment notice” has the meaning given in regulation 28(1);

“by-value duty expression” means an applicable duty expression given only as a number and percentage in the Tariff Table;

“commodity code” has the meaning given in regulation 2(3) of the Tariff Regulations;

“compound duty expression” means an applicable duty expression in the Tariff Table that—

(a)

includes both a by-value duty expression and a specific duty expression; and

(b)

contains an addition sign before or after the by-value duty expression;

“country” means a country or territory;

“cumulation” means a system whereby goods that are obtained in two or more countries are to be regarded as originating from the last country in which substantial processing of the goods has taken place;

“customs cooperation notice” means a notice published under regulation 20(1);

“declaration acceptance date” means the date on which HMRC provides, or is deemed to provide, a notification constituting acceptance of a customs declaration for the purposes of section 4(1) of the Act;

“EF” means the enhanced framework which forms part of the GSP (see regulation 3);

“EF admission notice” has the meaning given in regulation 17(7);

“EF country” means a country to which the EF applies under regulation 8;

“EF goods” means goods to which the EF applies under regulation 10(4);

“GF” means the general framework which forms part of the GSP (see regulation 3);

“GF country” means a country to which the GF applies under regulation 7;

“GF goods” means goods to which the GF applies under regulation 10(3);

“GF rate” means the GSP rate specified for GF goods under regulation 13;

“goods” means goods or any description of goods;

“Goods Classification Table” has the meaning given in regulation 1(2) of the Tariff Regulations;

“goods graduation notice” means a notice published under regulation 22(1) that suspends the GSP rate pursuant to Grounds specified in Schedule 3;

“GSP” means the Generalised Scheme of Preferences which is the trade preference scheme established under regulation 3;

“GSP classification” means the chapter, heading, sub-heading or commodity code of the Goods Classification Table used in column 3 of the GSP Specified Goods Table to classify GSP goods;

“GSP country” means a country to which a framework of the GSP applies under Part 3;

“GSP framework” means a framework forming part of the GSP (see regulation 3);

“GSP goods” has the meaning given in regulation 10(1);

“GSP rate” means a preferential rate of import duty under Part 6;

“GSP section” means a division of the GSP Specified Goods Table, that—

(a)

is specified in column 1 of that Table; and

(b)

modifies the sections of the Goods Classification Table;

“GSP Specified Goods Table” means the table in Part 2 of Schedule 5;

“import review period” means a period of three years during which the value of imports of GSP goods is measured and which begins with 1st January;

“LDCF” means the least developed countries framework which forms part of the GSP (see regulation 3);

“LDC” means a country listed in Part 2 of Schedule 3 to the Act as a least developed country;

“LDCF goods” means goods to which the LDCF applies under regulation 10(2);

“qualifying GSP country” means a GSP country that satisfies the qualification rules in regulation 4(1);

“qualifying GSP goods” means GSP goods that satisfy the qualification rules in regulation 4(2);

“representations period” means the period specified in a warning notice, during which representations can be made under regulation 27(2)(b);

“Schedule 2 conventions” has the meaning given in regulation 15(1)(b);

“specific duty expression” means an applicable duty expression in the Tariff Table that—

(a)

includes a monetary value;

(b)

does not include a percentage symbol; and

(c)

may include an agricultural duty rate;

“standard rate of import duty” has the meaning given in regulation 2(4) of the Tariff Regulations;

“suspension notice” has the meaning given in regulation 29(1);

“Tariff Table” has the meaning given in in regulation 2(6) of the Tariff Regulations;

“trade arrangement suspension notice” means a notice published under regulation 9(1)(b);

“trade preference safeguard measure” has the meaning given in paragraph 1 of Schedule 4;

“trade preference safeguard notice” means a notice published under regulation 23 (1) that applies a trade preference safeguard measure;

“United Kingdom monitoring” has the meaning given in regulation 15(5);

“urgent trade safeguard notice” means a trade preference safeguard notice published in accordance with paragraph 7 of Schedule 4;

“variation notice” has the meaning given in regulation 29(3); and

“warning notice” has the meaning given in regulation 27(1).

(2) In relation to the GSP Specified Goods Table—

(a)the rules of interpretation in regulation 3(1) of the Tariff Regulations and Part 1 of Schedule 5 apply in—

(i)interpreting the meaning of the chapter, heading, sub-heading or commodity code used in column 3 of the GSP Specified Goods Table; and

(ii)determining into which of the GSP classifications in column 3 or descriptions in column 4 of the GSP Specified Goods Table the goods most appropriately fall;

(b)“GF code” means a code applied to goods in column 5 of the GSP Specified Goods Table, that begins with the letters “GF” to indicate that—

(i)those goods are GF goods; and

(ii)they are subject to rules providing for preferential rates of import duty, under regulation 13;

(c)“GF1”, “GF2”, “GF3” and “GF4” are the GF codes representing the rules for calculating import duty reductions to be applied to GF goods, under the GF, as specified in regulation 13;

(d)“EF code” means a code applied to goods in column 6 of the GSP Specified Goods Table, that begins with the letters “EF”, to indicate that—

(i)those goods are EF goods, as provided for in regulation 10(4); and

(ii)they are subject to rules providing for preferential rates of import duty under regulation 14; and

(e)“EF1” and “EF2” are the EF codes representing the rules for calculating import duty reductions to be applied to EF goods, under the EF, as specified in regulation 14.

(3) In these Regulations, reference to goods originating from a country is a reference to goods regarded as originating from that country in accordance with the COCGTP Regulations.

(4) In these Regulations, reference to varying the GSP rate means specifying a GSP rate by notice that is—

(a)lower than the standard rate of import duty; but

(b)higher than the GSP rate otherwise applicable to the goods, as determined in accordance with Part 6.

PART 2Establishment of a Generalised Scheme of Preferences

General

3.—(1) There is established a trade preference scheme known as the GSP, to be administered by the Secretary of State.

(2) The GSP consists of three frameworks known as the LDCF, GF and EF and under which a GSP rate (see Part 6) is applied to a GSP country in respect of GSP goods (see in particular Parts 3, 5 and 7).

(3) The application of a GSP rate may be suspended in accordance with Parts 4, 7, 9 and 10.

(4) Subject to the qualification rules in regulation 4, a GSP rate may be applied in accordance with the conditions in regulation 5.

GSP Qualification rules

4.—(1) A country is a “qualifying GSP country” if, on the declaration acceptance date—

(a)it is a GSP country; and

(b)it is not suspended from the GSP by—

(i)a trade arrangement suspension notice under regulation 9(1)(b); or

(ii)a suspension notice under regulation 21(1)(a).

(2) Goods are “qualifying GSP goods” if on the declaration acceptance date, those goods—

(a)are specified in Part 5 as being covered by a GSP framework;

(b)are not goods to which a suspension of the GSP rate applies, pursuant to a suspension notice published under—

(i)regulation 21(1)(a)(ii);

(ii)regulation 22(1) (goods graduation); or

(iii)regulation 23(1) (trade preference safeguard measure); and

(c)the GSP rate is not suspended by regulation 24(1) due to those goods becoming subject to additional import duty.

Conditions to apply a GSP rate

5.—(1) The GSP rate applies to qualifying GSP goods where—

(a)it is claimed by a person in a Customs declaration and an HMRC officer determines that the GSP rate applies because the goods are the qualifying GSP goods stated on the Customs declaration; or

(b)HMRC has made a determination to remit a liability or make a repayment under Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018(5) (“the Import Duty Regulations”), having determined that the GSP rate should have been applied to those goods.

(2) Paragraph (1) is subject to a subsequent notification by HMRC that—

(a)a previous notification is null and void under regulation 69 of the Import Duty Regulations; or

(b)a Customs declaration is inaccurate under paragraph 14(2) of Schedule 1 to the Act.

PART 3GSP Frameworks

Least Developed Countries Framework

6.  The LDCF applies to an LDC.

General Framework

7.  The GF applies to a country—

(a)that is—

(i)listed in both Part 3 of Schedule 3 to the Act (in the category of “other eligible developing countries”) and in Part 1 of Schedule 1 to these Regulations; and

(ii)not admitted to the EF by a valid EF admission notice; or

(b)that is—

(i)listed in both Part 3 of Schedule 3 to the Act (in the category of “other eligible developing countries”) and in Part 2 of Schedule 1 to these Regulations; and

(ii)suspended from the EF by a suspension notice.

Enhanced Framework

8.  The EF applies to a country—

(a)listed in Part 3 of Schedule 3 to the Act (in the category of “other eligible developing countries”); and

(b)either—

(i)specified in Part 2 of Schedule 1; or

(ii)admitted to the EF by a valid EF admission notice; and

(c)not suspended from the EF by a suspension notice.

PART 4Other Trade Arrangements

Suspension of country due to other trade arrangements

9.—(1) Where the circumstances in paragraph (2) apply to a GF or EF country, the Secretary of State must—

(a)suspend the application of the GSP to that country, for a period of up to 2 years; and

(b)publish a notice (a “trade arrangement suspension notice”) providing details of—

(i)the country to which the suspension applies;

(ii)the date on which the suspension begins;

(iii)the latest date on which the suspension may end; and

(iv)the dates and particulars of relating to the circumstances mentioned in paragraph (2).

(2) Those circumstances are—

(a)trade arrangement regulations giving effect to a trade arrangement with the GF or EF country have come into force; and

(b)that country was not included in the list of beneficiary countries in Annex II or Annex III to the EU GSP, on the date on which the EU GSP ceased to apply to the United Kingdom, due to an EU preferential market access arrangement being applied.

(3) In this regulation—

(a)“EU preferential market access arrangement” means an EU market access arrangement as specified in article 4.1(b) of the EU GSP; and

(b)“trade arrangement regulations” means regulations made under section 9 of the Act, in order to implement a trade arrangement between Her Majesty’s government in the United Kingdom and a country or territory outside the United Kingdom.

PART 5GSP Goods

Applying a GSP framework to goods

10.—(1) “GSP goods” means goods to which a GSP framework applies, in accordance with this Part.

(2) The LDCF applies to goods that—

(a)originate from an LDC; and

(b)are not arms and ammunition.

(3) The GF applies to goods that—

(a)are classified for GSP purposes within a GSP classification in column 3 of the GSP Specified Goods Table and a description given in column 4 of that Table; and

(b)have a GF code specified in column 5 of that table applying to that GSP classification.

(4) The EF applies to goods that—

(a)are classified for GSP purposes within a GSP classification in column 3 of the GSP Specified Goods Table and a description given in column 4 of that Table; and

(b)have an EF code specified in column 6 of that table applying to that GSP classification.

PART 6Specification and determination of GSP rate of import duty

General

11.—(1) The rules for determination of import duty in regulations 13 and 14 are subject to the general rules in this regulation.

(2) Whenever the application of any other regulation in this Part would result in a GSP rate that is greater than or equal to the standard rate of import duty, no GSP rate applies.

(3) The GSP rate of import duty is to be a nil rate where—

(a)the standard rate of import duty is a nil rate; or

(b)the application of a provision specified in this Part to the standard rate of import duty would result in a duty rate that is less than a nil rate.

(4) A reference in this Part to a specific duty expression includes a reference to an agricultural duty rate.

(5) The GSP rate is to be a nil rate, when the application of regulation 13 or 14 results in—

(a)a GSP rate represented by a by-value duty expression of 1% or less; or

(b)a GSP rate containing a monetary value or combined monetary value of £2 or less.

(6) Except in a case where the rate is to be a nil rate, the GSP rate applicable is to be rounded down to the first decimal place.

(7) The GSP rate of import duty applied to goods by this Part may be varied by—

(a)a trade preference safeguard notice; or

(b)a variation notice under regulation 21(1)(b).

(8) Where such a notice is published—

(a)regulations 12 to 14 do not apply: and

(b)subject to paragraphs (1) to (5), the GSP rate is that specified in the notice as applicable to the goods and country specified.

Import duty rule – LDCF

12.  Under the LDCF, the GSP rate of import duty applicable to all goods (except arms and ammunition) is a nil rate.

Import duty rules – GF

13.—(1) The GSP rate of import duty on GF goods is that set out in, or as the case may be, determined in accordance with, the rules in paragraphs (2) and (3).

(2) The rules are that where—

(a)“GF1” is specified in column 5 of the GSP Specified Goods Table, the GSP rate of import duty is—

(i)the agricultural duty rate if that rate is applicable; or

(ii)a nil rate in a case where the agricultural duty rate does not apply;

(b)“GF2” is specified in column 5 of the GSP Specified Goods Table, the GSP rate of import duty is the standard rate of import duty, adjusted as follows—

(i)the by-value duty expression is reduced by 3.5 percentage points, in a case where that is the only duty expression representing the standard rate of import duty;

(ii)the specific duty expression is reduced by 30%, in a case where that is the only duty expression representing the standard rate of import duty; and

(iii)the by-value duty expression is reduced in accordance with sub-paragraph (i) and the specific duty expression is not reduced, in a case where the standard rate of import duty is represented by a compound duty expression;

(c)“GF3” is specified in column 5 of the GSP Specified Goods Table, the GSP rate of import duty is the standard rate of import duty, adjusted as follows—

(i)the by-value duty expression is reduced by 20%, in a case where that is the only duty expression representing the standard rate of import duty;

(ii)the specific duty expression is reduced by 30%, in a case where that is the only duty expression representing the standard rate of import duty; and

(iii)the by-value duty expression is reduced in accordance with sub-paragraph (i) and the specific duty expression is not reduced, in a case where the standard rate of import duty is represented by a compound duty expression;

(d)“GF4” is specified in column 5 of the GSP Specified Goods Table, the by-value duty expression used to calculate the standard rate of import duty is reduced to the by-value duty expression provided for by article 7.3 of EU GSP, as that article applied immediately before the appointed day.

(3) Whenever “GF2”, “GF3” or “GF4” is specified in column 5 of the GSP Specified Goods Table—

(a)where the Tariff Table specifies a maximum duty, that maximum duty is not reduced in respect of GF goods; and

(b)where the Tariff Table specifies a minimum duty, that minimum duty does not apply in respect of GF goods.

Import duty rules – EF

14.—(1) The GSP rate of import duty on EF goods is that set out in, or as the case may be, determined in accordance with, the rules in paragraph (2).

(2) The rules are that where—

(a)“EF1” is specified in column 6 of the GSP Specified Goods Table, the GSP rate of import duty —

(i)is a nil rate, in a case where the standard rate of import duty is represented only by a by-value duty expression;

(ii)is a nil rate, in a case where the standard rate of import duty is represented by a specific duty expression;

(iii)is a rate determined by adjusting the standard rate of import duty so that—

(aa)the specific duty expression applies; and

(bb)the by-value duty expression is reduced to a nil rate,

in a case where the standard rate of import duty is represented by a compound duty expression;

(iv)is not to exceed the maximum duty specified in the Tariff Table; and

(v)is not subject to the minimum duty specified in the Tariff Table.

(b)“EF2” is specified in column 6 of the GSP Specified Goods Table, the GSP rate of import duty is determined by adjusting the standard rate of import duty as follows—

(i)for the by-value duty expression in the Tariff Table, in the case of EF goods under commodity codes 0306 16, or 0306 17, except for EF goods having commodity code 0306 17 94, substitute a by-value duty expression of 3.6%; and

(ii)for the by-value duty expression in the Tariff Table, in the case of EF goods having commodity code 0306 17 94, substitute a by-value duty expression of 2.4%.

PART 7Enhanced Framework

EF - general

15.—(1) For the purposes of the EF, an eligible developing country is a qualifying GSP country that—

(a)is an economically vulnerable country in accordance with regulation 16;

(b)has ratified, acceded to, or otherwise expressed its consent to be bound as a matter of international law by, the conventions specified in Schedule 2 (“Schedule 2 conventions”);

(c)is considered by the Secretary of State to be effectively implementing those conventions, in accordance with paragraph (2); and

(d)complies with monitoring conditions specified for EF countries in an Enhanced Framework notice provided for by paragraph (3).

(2) Effective implementation for the purposes of paragraph (1)(c) means that—

(a)reporting and monitoring requirements specified in Schedule 2 conventions are complied with;

(b)the most recent available conclusions of monitoring bodies under those conventions, where appropriate, do not identify a serious failure to effectively implement obligations in those conventions; and

(c)the most recent available United Kingdom monitoring does not identify such a serious failure.

(3) The Secretary of State may publish an “Enhanced Framework notice” for purposes relating to this regulation.

(4) An Enhanced Framework notice may include—

(a)information to be provided by eligible developing countries in connection with an application to the EF;

(b)conditions that an EF country must comply with in order to participate in and cooperate with United Kingdom monitoring;

(c)the form of binding undertaking that an EF country may be required to give to the Secretary of State for the purposes of conditions specified in the notice; and

(d)steps the Secretary of State may undertake relating to United Kingdom monitoring.

(5) “United Kingdom monitoring” means monitoring undertaken by or on behalf of the Secretary of State to monitor effective implementation of the Schedule 2 conventions, for the purposes of the EF.

Economically vulnerable country

16.—(1) An eligible developing country is an economically vulnerable country, for the purposes of regulation 15(1)(a), where—

(a)subject to paragraph (2), it benefitted from the EU GSP special incentive arrangement for sustainable development and good governance (GSP+)(6) immediately before the appointed day; or

(b)its mean average imports of EF goods by value into the British Islands (disregarding EF goods in respect of which the standard rate of import duty is a nil rate), over the most recent import review period, satisfied the following—

(i)the seven largest GSP sections of those imports, by value, represented more than 75% in value of its total imports of EF goods into the British Islands; and

(ii)its total imports of EF goods represented less than 9% in value of such imports from qualifying GSP countries, into the British Islands over the same period.

(2) An eligible developing country may only be regarded as economically vulnerable under sub-paragraph (1)(a) during the three-year period that begins with the day on which the appointed day falls.

Application to the EF

17.—(1) An eligible developing country that is not an EF country may apply to the Secretary of State for the EF to be applied to it, where it considers that—

(a)regulation 15(1)(a) and (b) applies;

(b)it has effectively implemented and will continue to effectively implement the Schedule 2 conventions; and

(c)it is willing to cooperate with the conditions specified in an Enhanced Framework Notice provided for by regulation 15(3).

(2) Subject to paragraph (3) and an assessment under regulation 26, the Secretary of State must notify the country making an application under paragraph (1) (“applicant country”) within 6 months, following the day on which the application is received, of the outcome of the application in accordance with paragraph (4).

(3) The time period in paragraph (2) may be extended by the Secretary of State notifying the applicant country of—

(a)further information required or further enquiries to be made before the application can be determined; and

(b)the period of extension, which may be calculated by reference to receipt of further information.

(4) A notification must, where the Secretary of State determines that the applicant country—

(a)has not met the criteria in regulation 15(1)(a) to (c), state the reasons for that determination;

(b)has met the criteria in regulation 15(1)(a) to (c) but that country needs to take further steps in order to participate in the EF in line with conditions provided for by regulation 15(3) (if appropriate), specify those steps;

(c)has met the criteria in regulation 15(1)(a) to (c) and that country does not need to take further steps, specify the reasons for that determination.

(5) Where paragraph (4)(b) applies and the Secretary of State is subsequently satisfied that the steps specified in the notice referred to in that paragraph have been met the Secretary of State must—

(a)send a further notification to the applicant country confirming this; and

(b)as soon as reasonably practicable thereafter, publish an EF admission notice.

(6) Where paragraph (4)(c) applies the Secretary of State must, as soon as reasonably practicable after the publication of the notice referred to in that paragraph, publish an EF admission notice.

(7) An EF admission notice is a notice stating that an eligible developing country, that is not listed in Part 2 of Schedule 1, has qualified for the EF and is to be treated as an EF country.

(8) An EF admission notice must specify—

(a)the day from which the EF applies to the applicant country, which must be no later than 28 days after the day on which the notice is published; and

(b)the validity period of the notice.

Country determined to no longer be economically vulnerable

18.—(1) Subject to paragraphs (2) and (3), the Secretary of State may publish a suspension notice to suspend the country from the EF where the Secretary of State has determined that country to no longer be economically vulnerable.

(2) Paragraph (1) does not apply for the three year period, that begins with the day on which the appointed day falls.

(3) An EF country may not be suspended from the EF, on the ground specified in paragraph (1), unless—

(a)the Secretary of State has published a notice containing the information specified in paragraph 4 (“economic vulnerability notice”); and

(b)a period specified in that notice under paragraph (4)(c) has expired.

(4) An economic vulnerability notice must specify—

(a)the name of the EF country;

(b)the fact that the Secretary of State has determined that the country no longer meets the EF economic vulnerability criteria in regulation 16;

(c)a period during which the EF will continue to apply to the country;

(d)the Secretary of State’s intention to suspend the country from the EF, from the 1st January, following the last day of that period referred to in sub-paragraph (c); and

(e)circumstances, if any, that may give rise to a re-consideration of economic vulnerability during that period.

Non-compliance with EF

19.—(1) Where the Secretary of State determines that one or more of the criteria in regulation 15(1)(b) to (d) are no longer satisfied by an EF country, the Secretary of State may publish a suspension notice to suspend that country from the EF.

(2) Before taking an action specified in paragraph (1), the Secretary of State must follow the warning and assessment procedure specified in and provided for by regulation 26.

PART 8Customs cooperation and proof of origin conditions

Customs conditions for GSP

20.—(1) The Secretary of State may publish a notice providing that the application of the GSP rate is subject to conditions relating to customs cooperation and verification of proof of origin (a “customs cooperation notice”).

(2) Those conditions may require a qualifying GSP country to—

(a)provide HMRC with up-to-date stamps, or documents used in its territory to verify the origin of GSP goods;

(b)maintain electronic systems to establish or identify the origin of GSP goods;

(c)approve persons for the purposes of verifying GSP origin requirements;

(d)take steps to implement and enforce GSP origin requirements effectively;

(e)take steps to combat customs fraud effectively;

(f)implement and enforce systems to ensure that compliance with origin requirements relating to cumulation can be verified;

(g)cooperate with the customs authorities of other countries, for purposes relating to cumulation;

(h)communicate to HMRC how that country has implemented GSP origin requirements;

(i)assist HMRC to investigate contravention of GSP origin requirements;

(j)cooperate with HMRC on matters of mutual concern for purposes specified in section 26(1)(a) to (c) of the Act; and

(k)allow reasonable access to documents or data (including in electronic form) for HMRC to carry out investigations.

(3) Such conditions may also include those relating to—

(a)the form of a binding undertaking that the Secretary of State may require a qualifying GSP country to give for purposes referred to in sub-paragraph (b)(i) and (ii); and

(b)the persons to whom that undertaking must be given, being—

(i)the Secretary of State or HMRC, for the purposes of customs cooperation with and verification of proof of origin to HMRC; or

(ii)the customs authorities of other countries, for the purposes of customs cooperation and verification of proof of origin relating to cumulation with such countries.

(4) In this regulation reference to “GSP origin requirements” means those requirements that—

(a)are set out in and provided for by the COCGTP Regulations, to determine the place of origin of qualifying GSP goods;

(b)are imposed on persons claiming a GSP rate on qualifying GSP goods; and

(c)involve verification or oversight by GSP countries involved in export of, or cumulation related to, those goods.

PART 9Suspension of a country from the GSP or suspension or variation of GSP rates

Further conditions for GSP

21.—(1) Subject to paragraph (3), paragraph (2) sets out circumstances in which the Secretary of State may publish a —

(a)suspension notice to—

(i)suspend a qualifying GSP country from the GSP; or

(ii)suspend the GSP rate on specified GSP goods originating from a qualifying GSP country; or

(b)variation notice to vary the GSP rate on specified goods originating from a specified country.

(2) The circumstances are that a qualifying GSP country—

(a)has engaged or is engaging in serious and systematic violations of the human rights and labour rights contained in conventions specified in Part 1 of Schedule 2;

(b)is engaging in unfair trading practices, after a determination by a competent WTO body that those practices are prohibited or actionable under the WTO Agreement;

(c)is engaging in export of goods made by prison labour;

(d)has serious shortcomings in its customs controls on the export or transit of the substances controlled under—

(i)the UN Single Convention on Narcotic Drugs (1961) as amended by the 1972 Protocol(7);

(ii)the UN Convention on Psychotropic Substances (1971)(8); or

(iii)the UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)(9);

(e)has engaged or is engaging in serious and systematic violations of the principles of international conventions on anti-terrorism and money laundering to which the United Kingdom is a party;

(f)is seriously and systematically infringing the requirements imposed by regional fishery management organisations or international arrangements to which the United Kingdom is a party, concerning the conservation and management of fishery resources; or

(g)is seriously and systematically failing to comply with the conditions specified in a customs cooperation notice.

(3) The Secretary of State must follow the warning and assessment procedure specified in and provided for by regulation 26, before publishing a notice under paragraph (1).

(4) In these Regulations—

“WTO body” means a body established under the WTO Agreement; and

“WTO Agreement” means the Agreement Establishing the World Trade Organization, signed at Marrakesh on 15th April 1994(10).

PART 10Suspension or variation of GSP rate on certain goods

Goods Graduation – General Framework

22.—(1) The Secretary of State may publish a goods graduation notice, suspending the GSP rate on specified GSP goods originating from a GF country, where a Ground established in Schedule 3 applies.

(2) Schedule 3 has effect for the purposes of determining—

(a)the circumstances in which a goods graduation notice must be published;

(b)the contents of a goods graduation notice; and

(c)the period of suspension.

Trade Preference Safeguard Measure

23.—(1) The Secretary of State may publish a trade preference safeguard notice to apply a trade preference safeguard measure.

(2) Schedule 4 has effect for the purposes of determining—

(a)when a trade preference safeguard measure may be applied by way of publishing a trade preference safeguard notice;

(b)the contents of a trade preference safeguard notice; and

(c)the procedure for publication of such a notice.

Additional Import Duty

24.—(1) The GSP rate is suspended on GSP goods originating from a GSP country where additional import duty is applied to those goods, pursuant to a notice or regulations referred to in paragraph (2).

(2) The notices and regulations referred to in paragraph (1) are—

(a)a public notice published under section 13 of the Act (“dumping of goods, foreign subsidies and increases in imports”);

(b)regulations made under section 14 of the Act (“increases in imports or changes in price of agricultural goods”);

(c)regulations made under section 15 of the Act (“international disputes etc”); or

(d)regulations made under section 51, or section 56 of the Act that make provision for additional import duty.

(3) In this regulation—

(a)“additional import duty” means—

(i)an import duty applied to goods in addition to the standard rate of import duty; or

(ii)a tariff rate quota.

(b)“tariff rate quota” has the same meaning as given in paragraph 16(3)(b) of Schedule 5 to the Act, when applied to “relevant goods” as referred to in paragraph 16(2) of that Schedule.

PART 11General provision about notices and warning and assessment procedure

General

25.—(1) In addition to the information otherwise required by these Regulations, a notice published, or a notification given—

(a)may contain such other information as the Secretary of State considers appropriate;

(b)may make different provision for different cases or for different purposes;

(c)may be amended to include additional or different information; and

(d)must be made in writing, which may include by electronic means and a requirement to notify is to be read accordingly.

(2) Where a notice is published, or a notification is given under these Regulations that notice or notification—

(a)may be published or provided in consolidated form with one or more other notices or notifications, as the Secretary of State considers appropriate; and

(b)may be revoked by a subsequent notice or notification.

(3) For the purpose of these Regulations—

(a)a notice is published by—

(i)posting electronically on https://www.gov.uk; and

(ii)making a hard copy available for inspection free of charge at the principal offices of HMRC(11); and

(b)a notification to a GSP country is given to such person or competent body as the Secretary of State considers appropriate in a particular case, by—

(i)posting electronically or by hard copy; and

(ii)using such address as the Secretary of State considers appropriate, taking account of an electronic or postal address that a GSP country has notified to the Secretary of State for a purpose under these Regulations.

Warning and Assessment Procedure

26.—(1) Before taking an action specified in paragraph (2), the Secretary of State—

(a)must follow the warning and assessment procedure specified in paragraph (3) unless otherwise stated in paragraph 2;

(b)may follow a single warning and assessment procedure for more than one circumstance requiring such a procedure under these Regulations, if the Secretary of State considers this appropriate;

(c)must follow procedures specified as mandatory in a particular case, in a notice published as provided for by paragraph (4); and

(d)may follow procedures specified as discretionary in a particular case in that notice.

(2) The actions specified for the purposes of paragraph (1) are—

(a)the suspension of a country from the EF, as provided for under regulation 19;

(b)the suspension of a country from the GSP, or the suspension or variation of GSP rates on certain GSP goods originating from that country under regulation 21, except in a case where regulation 21(4) applies ; or

(c)the application of a trade preference safeguard measure on GSP goods under regulation 23 except in a case where an urgent trade safeguard notice is published.

(3) The Secretary of State must take the following steps by way of a warning and assessment procedure—

(a)publish a warning notice;

(b)in the case where the actions referred to in paragraph (2)(a) and (b) are being considered, notify the warning notice to the affected GSP country;

(c)carry out an assessment of the circumstances giving rise to the publication of a warning notice;

(d)consider in carrying out an assessment—

(i)whether the circumstances giving rise to the issue of a warning notice and specified in that notice, continue to apply;

(ii)representations received;

(iii)in the case of the actions referred to in paragraph (2)(a) and (b), remedial steps taken by the GSP country, relating to the circumstances, since the service of the warning notice; and

(iv)in the case of a trade preference safeguard measure, whether the circumstances in paragraph 1(a) and (b) of Schedule 4 apply;

(e)conclude the assessment after the end of the representations period or after any other period specified in the warning notice;

(f)publish an assessment notice, before the expiry of the validity period (including one extended under regulation 27(3)(c) in a relevant warning notice; and

(g)in a case where the actions referred to in paragraph (2)(a) and (b) are being considered, notify the assessment notice to the affected GSP country.

(4) The Secretary of State may—

(a)publish a notice making further provision for procedures in relation to warning and assessment, including—

(i)procedures that must or may be followed by the Secretary of State; or

(ii)procedures that qualifying GSP countries or other persons must follow in order to submit evidence or make representations; and

(b)take into account, when carrying out an assessment, other evidence that the Secretary of State considers to be relevant and reasonably available.

Warning notice

27.—(1) A “warning notice” means—

(a)a notice that contains the information specified in paragraph (2); and

(b)which is required to be published under regulation 26(3)(a) and where appropriate, notified to a country under regulation 26(3)(b).

(2) A warning notice must contain the following information—

(a)the matters leading the Secretary of State to consider whether, as the case may be—

(i)to suspend a country from the EF, on the grounds that the criteria in regulation 15(1)(b), (c) or (d) are no longer satisfied by an EF country;

(ii)to take an action specified in regulation 21(1), by reason of circumstances specified in regulation 21(2); or

(iii)to apply a trade preference safeguard measure;

(b)the period within which representations may be made (“the representations period”) by—

(i)a qualifying GSP country specified in the notice;

(ii)in a case to which sub-paragraph (a)(i) or (ii) apply, an interested party; or

(iii)in a case to which sub-paragraph (a)(iii) applies, a person affected, as defined in paragraph 3 of Schedule 4;

(c)actions the Secretary of State may take as specified in regulation 26(2)—

(i)after the end of the representations period; and

(ii)after the issue of an assessment notice.

(3) The Secretary of State may—

(a)serve more than one warning notice (whether or not at the same time);

(b)specify different actions under sub-paragraph (2)(c) in such notices; or

(c)extend the period of a warning notice, by publishing a further such notice that gives reasons for the extension and in a case covered by regulation 26(3)(b), notifying the country of the extension.

(4) Unless extended in accordance with paragraph (3)(c), a warning notice is valid for a period which—

(a)begins with the day the warning notice is published; and

(b)ends on the earlier of—

(i)the day on which an assessment notice is published; or

(ii)the day that is 12 months after the day of publication.

Assessment notice

28.—(1) An “assessment notice” means a notice that—

(a)sets out the outcome of the assessment carried out by the Secretary of State under a warning and assessment procedure;

(b)is required to be published under regulation 26(3)(f); and

(c)when regulation 26(3)(g) applies—

(i)is required to be notified to a country; and

(ii)may be published and notified with a suspension or variation notice (whether consolidated with such a notice or not).

(2) Subject to regulation 27(3)(c), an assessment notice must be published before the expiry of the validity period of a warning notice.

(3) Where these Regulations require the Secretary of State to serve an assessment notice, that notice must state whether the Secretary of State considers it appropriate to—

(a)take no further action for the time being;

(b)undertake further monitoring of compliance with the EF;

(c)undertake further review or assessment of—

(i)compliance with conditions specified in a customs cooperation notice;

(ii)the circumstances under regulation 21(2) that have led to the publication and notification of a warning notice; or

(iii)circumstances relevant to the application of a trade preference safeguard measure;

(d)issue a further warning notice;

(e)suspend a country from the EF under regulation 19;

(f)suspend a country from the GSP or to suspend or vary GSP rates on specified goods, under regulation 21;

(g)publish a trade preference safeguard notice under regulation 23 and Schedule 4.

Suspension and variation notices

29.—(1) A “suspension notice” means a notice published by the Secretary of State and notified to an affected country that suspends—

(a)that country from the GSP under regulation 21(1)(a)(i);

(b)an EF country from the EF, under regulation 18 or 19; or

(c)the GSP rate on specified goods originating from a specified country, under regulation 21(1)(a)(ii).

(2) A suspension notice referred to in paragraph (1)(b) must apply the GF to the country suspended from the EF provided—

(a)it is still an eligible developing country, but not a least developed country; and

(b)that notice (or a different suspension notice) does not suspend the country from the GSP under regulation 21(1)(a)(i).

(3) A “variation notice” means a notice under regulation 21(1)(b) that varies the GSP rate on specified goods originating from a specified country for a specified period.

(4) The period of suspension or variation in a suspension or variation notice respectively must—

(a)not exceed 12 months; and

(b)not begin earlier than 28 days from the day starting with publication of the notice.

(5) Such notices must specify —

(a)the regulation pursuant to which the notice has been published;

(b)the country and where appropriate, the goods to which the suspension or variation applies;

(c)the days on which the period of suspension or variation begin and end; and

(d)in a case where the notice applies the GF to the country under paragraph (2), the fact that the GF will apply from the day that the EF is suspended.

(6) The publication of suspension or variation notice does not affect the right of the Secretary of State to make regulations at any time to—

(a)withdraw a country from the GSP or a GSP framework;

(b)withdraw GSP rates from GSP goods; or

(c)vary GSP rates on specified GSP goods.

PART 12Eligible developing countries

Amendment of Schedule 3 to the Act

30.  Schedule 3 to the Act is amended as follows—

(a)in Part 2 (least developed countries)—

(i)in the appropriate place, for “Burma”, substitute “Myanmar”; and

(ii)omit Equatorial Guinea; and

(b)in Part 3 (other eligible countries)—

(i)in the appropriate place, add Algeria;

(ii)omit Guyana, Nauru, Samoa and Tonga; and

(iii)in the appropriate place, for “Swaziland”, substitute “Eswatini”.

Signed by authority of the Secretary of State for International Trade

Greg Hands

Minister of State for Trade Policy

Department for International Trade

At 3.25 p.m. on 15th December 2020

SCHEDULES

Regulations 7 and 8

SCHEDULE 1

Part 1 General Framework (“GF”) Countries

Algeria

Cameroon

Congo

Cook Islands

Egypt

El Salvador

Eswatini

Georgia

Ghana

Guatemala

Honduras

India

Indonesia

Ivory Coast

Jordan

Kenya

Kosovo

Micronesia

Moldova

Morocco

Nicaragua

Nigeria

Niue

Occupied Palestinian Territories

Papua New Guinea

Syria

Tajikistan

Tunisia

Ukraine

Uzbekistan

Vietnam

Zimbabwe

Part 2 Enhanced Framework (“EF”) Countries

ArmeniaCape VerdeMongoliaPhilippines
BoliviaKyrgyzstanPakistanSri Lanka

Regulations 15 and 21

SCHEDULE 2Schedule 2 Conventions

PART 1

1.  Convention on the Prevention and Punishment of the Crime of Genocide (1948)(12).

2.  International Convention on the Elimination of All Forms of Racial Discrimination (1965)(13).

3.  International Covenant on Civil and Political Rights (1966)(14).

4.  International Covenant on Economic, Social and Cultural Rights (1966)(15).

5.  Convention on the Elimination of All Forms of Discrimination Against Women (1979)(16).

6.  Convention Against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment (1984)(17).

7.  Convention on the Rights of the Child (1989)(18).

8.  Convention concerning Forced or Compulsory Labour, No 29 (1930)(19).

9.  Convention concerning Freedom of Association and Protection of the Right to Organise, No 87 (1948)(20).

10.  Convention concerning the Application of the Principles of the Right to Organise and to Bargain Collectively, No 98 (1949)(21).

11.  Convention concerning Equal Remuneration of Men and Women Workers for Work of Equal Value, No 100 (1951)(22).

12.  Convention concerning the Abolition of Forced Labour, No 105 (1957)(23).

13.  Convention concerning Discrimination in Respect of Employment and Occupation, No 111 (1958)(24).

14.  Convention concerning Minimum Age for Admission to Employment, No 138 (1973)(25).

15.  Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour, No 182 (1999)(26).

PART 2

16.  Convention on International Trade in Endangered Species of Wild Fauna and Flora (1973)(27).

17.  Montreal Protocol on Substances that Deplete the Ozone Layer (1987)(28).

18.  Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal (1989)(29).

19.  Convention on Biological Diversity (1992)(30).

20.  United Nations Framework Convention on Climate Change (1992)(31).

21.  Cartagena Protocol on Biosafety to the Convention on Biological Diversity (2000)(32).

22.  Stockholm Convention on Persistent Organic Pollutants (2001)(33).

23.  Kyoto Protocol to the United Nations Framework Convention on Climate Change (1997)(34).

24.  Single Convention on Narcotic Drugs (1961)(35).

25.  Convention on Psychotropic Substances (1971)(36).

26.  United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)(37).

27.  United Nations Convention against Corruption (2003)(38).

Regulation 22

SCHEDULE 3Goods Graduation

1.  In this Schedule—

“GF imports” means goods that—

(a)

are imported into the British Islands,

(b)

originate from a GF country that is a qualifying GSP country, and

(c)

have a standard rate of import duty greater than a nil rate;

“goods graduation ground” means—

(a)

Ground A which applies to GF imports in the circumstances referred to in paragraph 2; or

(b)

Ground B which applies to GF imports in the circumstances referred to in paragraph 3;

“goods graduation notice” means a notice published under regulation 22(1) that provides for the following matters—

(a)

the fact that the GF rate is to be suspended on GF imports;

(b)

the graduation goods and GF country, or countries, to which the suspension applies;

(c)

the day the suspension of the GF rate begins;

(d)

the day the suspension ends and the fact the period of suspension can be extended by a further notice; and

(e)

the goods graduation ground.

“graduation assessment” means an assessment of GF imports carried out by the Secretary of State that—

(a)

is carried out at any time during the period 1st January to 29th September;

(b)

assesses the value of GF imports over the import review period ending on the preceding 31st December;

(c)

is carried out in 2022 and every third year thereafter; and

(d)

determines whether Ground B applies in accordance with paragraph 3;

“graduation goods” means GF imports in respect of which—

(a)

a goods graduation ground applies; or

(b)

the relevant GF rate has been suspended in accordance with regulation 22 and this Schedule;

“GSP BI imports” means GSP goods that—

(a)

are imported into the British Islands;

(b)

originate from qualifying GSP countries; and

(c)

have a standard rate of import duty greater than a nil rate.

Ground A

2.  Ground A applies, where, immediately before the appointed day, the European Union had suspended preferential rates of import duty under the EU GSP on goods originating from a GF country, pursuant to an implementing act under article 8.3 of the EU GSP.

Ground B

3.—(1) Ground B applies, where—

(a)a graduation assessment has been carried out; and

(b)that assessment determines that during the import review period ending on the preceding 31st December, GF imports from one GF country—

(i)have the GSP section reference specified in column 1 of the Table; and

(ii)the import ratio for those goods, exceeds the import threshold in column 2, of the Table.

(2) For the purposes of Ground B, the Table in this paragraph (“the Table”) has effect, in accordance with the rules specified in this paragraph and the following words and expressions have the following meaning—

“import ratio” means the mean average value of GF imports from one GF country, as a percentage of the total value of GSP BI imports of the same goods, into the British Islands, over the import review period;

“import threshold” means the maximum permitted import ratio specified in column 2 of the Table;

“same goods” means goods in the same GSP section.

Table

Column 1Column 2
S-2a17.5%
S-317.5%
S-517.5%
S-11a47.2%
S-11b47.2%
All other GSP section references not specified in the preceding rows57.0%

4.  Where Ground A applies—

(a)the Secretary of State must publish a goods graduation notice, on or before the appointed day and may publish more than one notice;

(b)the GF rate on the graduation goods is suspended during the period specified in such a notice;

(c)the period of suspension may begin on or after the appointed day; and

(d)the period of suspension must end on the last day that the EU GSP rate is suspended under the applicable implementing act or acts; (unless extended by a further notice).

5.  Where Ground B applies—

(a)the goods graduation notice must be published on or before 30th September of the year preceding the year in which the suspension begins;

(b)the suspension of the GF rate must begin on the 1st January following the publication of the goods graduation notice; and

(c)the period of suspension cannot exceed 3 years (unless extended by further notice).

6.  In the circumstances specified in paragraph 7, the Secretary of State must—

(a)extend the suspension period for graduation goods, so that there is no interruption in consecutive periods; and

(b)publish a goods graduation notice, on or before 30th September of the year preceding the year in which the extended suspension begins.

7.  The suspension of the GF rate on graduation goods must be extended where—

(a)the GF rate on those goods is already suspended under regulation 22; and

(b)either—

(i)Ground A applies pursuant to paragraph 2 and then continues to apply pursuant to paragraph 3; or

(ii)a graduation assessment determines that Ground B applies to the goods, in accordance with paragraph 3.

Regulation 23

SCHEDULE 4Trade Preference Safeguard Measure

Application of a trade preference safeguard measure

1.  A “trade preference safeguard measure” means a measure suspending or varying the GSP rate on GSP imports where the Secretary of State determines that—

(a)there are increased quantities of GSP imports; and

(b)those imports are causing or threaten to cause, serious difficulties to United Kingdom producers of like goods or directly competing goods.

2.  In determining whether increased quantities of GSP imports are causing, or threatening to cause, serious difficulties for United Kingdom producers of like goods or directly competing goods the Secretary of State must take into account whether—

(a)any such producers have suffered a deterioration in their economic or financial situation, which has had or is likely to have an effect upon their—

(i)market share;

(ii)production;

(iii)stocks;

(iv)production capacity;

(v)solvency;

(vi)profitability; or

(vii)capacity utilisation; or

(b)employment in the United Kingdom is adversely affected.

3.  For the purposes of this Schedule—

“directly competing goods” means goods that are regarded by the Secretary of State as competing in the same market in the United Kingdom as the GSP imports in question in terms of the characteristics, intended use and price of the goods;

“GSP imports” means GSP goods originating from one or more qualifying GSP countries, that are imported into the United Kingdom;

“increased quantities” means an increase in the volume of imports, whether in absolute terms or relative to the total production in the United Kingdom of like goods and directly competing goods;

“like goods” means—

(a)

goods which are like the GSP imports in question in all respects; or

(b)

goods which, although not alike in all respects, have characteristics closely resembling those of the GSP imports in question; and

“persons affected” means persons involved in the production, distribution or sale of like or directly competing goods.

Trade preference safeguard notice

4.  A trade preference safeguard notice must contain—

(a)the goods and countries to which the trade preference safeguard measure applies;

(b)the fact that the GSP rate is to be suspended or varied on those goods;

(c)where appropriate, the GSP rate as varied;

(d)the day the suspension or variation of the GSP rate begins;

(e)the day the suspension or variation ends; and

(f)a statement that the application of the measure can be extended by a further trade preference safeguard notice, in accordance with paragraph 8.

5.  Before determining whether or not to publish a trade preference safeguard notice, the Secretary of State must follow the warning and assessment procedure specified in regulation 26.

6.  Paragraph 5 does not apply to an “urgent trade preference safeguard notice”.

7.  The Secretary of State may publish an urgent trade preference safeguard notice where—

(a)the Secretary of State determines that publication of an assessment notice in accordance with paragraph 5 may, having regard to the matters specified in paragraph (—

(i)cause damage to United Kingdom producers that may be difficult to repair; or

(ii)affect employment in the United Kingdom; and

(b)the period of suspension or variation specified does not exceed 12 months.

8.  The Secretary of State may publish a further trade preference safeguard notice to extend a measure contained in an existing trade preference safeguard notice, but must follow the warning and assessment procedure specified in regulation 26 before so doing, where—

(a)the measure being extended had been imposed by an urgent trade preference safeguard notice; or

(b)the extension would mean that the total period for which a trade safeguard measure had been imposed would exceed 3 years.

Regulations 2(2), 10, 13 and 14

SCHEDULE 5

PART 1Rules of Interpretation for the GSP Specified Goods Table

General rules

1.  This Schedule specifies the rules of interpretation for the GSP Specified Goods Table (in this Schedule, “the Table”) and is without prejudice to the goods classification rules of interpretation.

2.  Subject to paragraphs 3 to 6—

(a)the GF codes and EF codes, in column 5 or 6 respectively, apply to the GSP classifications in column 3 applicable to the description of goods in column 4; and

(b)where the SR code is in column 5 or 6, this means that the goods are not GSP goods under the GF or EF respectively.

3.  Where goods may be classified under more than one GSP classification or description, the applicable codes—

(a)for a case falling within paragraph 6, are the codes corresponding to the L-description; and

(b)in any other case, are the codes corresponding to the most specific GSP classification.

Exceptions to commodity codes

4.  Where “ex” is placed before the GSP classification in column 3 of the Table, this means—

(a)the corresponding codes in column 5 and 6 do not apply to all the goods falling under the GSP classification;

(b)the goods excepted from application of the codes are listed in the row, or rows, immediately below the row in which the “ex” is placed; and

(c)the applicable codes are those specified in columns 5 and 6 corresponding to that GSP classification determined in accordance with paragraph 3(b).

Seasonal codes

5.  Where the letter “S” is before the commodity code in column 3, this means—

(a)the codes specified in column 5 and 6 respectively only apply if the declaration acceptance date falls on a day during the period that begins and ends with the days specified by description in column 4; and

(b)no GF or EF code applies to the goods if the declaration acceptance date falls on a day that is outside that period.

Limited application

6.  Where the letter “L” appears before the GSP classification in column 3, this means—

(a)the codes specified in column 5 and 6 respectively do not apply to all the goods falling under the GSP classification in column 3 that are described in the first part of the description in column 4; and

(b)those codes only apply to certain goods, that are identifiable by a more specific “L-description” in column 4.

Interpretation

7.—(1) In this Schedule and in the Table, the following words and expressions have the following meaning—

“EF code” means the code used to calculate the GSP rate under regulation 14;

“GF code” means the code used to calculate the GSP rate under regulation 13;

“goods classification rules of interpretation” means the rules of interpretation applied to the Goods Classification Table in the Tariff of the United Kingdom;

“GSP classification” means the chapter, heading, sub-heading or commodity code of the Goods Classification Table that is used in column 3 of the Table to classify goods for the purposes of the EF or GF;

“L-description” means a description of goods in column 4—

(a)

given below a more general description;

(b)

written in italicised text; and

(c)

preceded by the letter “L”.

“n.e.s” means not elsewhere specified; and

“specified in the Notes to Chapter” refers to the relevant Chapter Notes to the Goods Classification Table;

“SR” means the goods are not GSP goods under the framework applicable to the column in which those letters appear; and

“the Table” has the meaning given in paragraph 1.

(2) While the column headings “GF” and “EF” indicate that columns 5 and 6 list GF or EF codes respectively, this is without prejudice to the meaning of the code “SR”, when specified in those columns.

PART 2GSP Specified Goods Table (“the Table”)

Column
123456
GSP SectionChapterGSP ClassificationDescriptionGFEF
S-1a10101 29 90Live horses, other than pure-bred breeding animals, other than for slaughterGF2EF1
S-1a10101 30Live assesGF2EF1
S-1a10101 90Live mules and hinniesGF2EF1
S-1a10104 20 10Live, pure-bred breeding goatsGF2EF1
S-1a10106 14 10Live domestic rabbitsGF2EF1
S-1a10106 39 10Live pigeonsGF2EF1
S-1a20205Meat of horses, asses, mules or hinnies, fresh, chilled or frozenGF2EF1
S-1a20206 80 91Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical productsGF2EF1
S-1a20206 90 91Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical productsGF2EF1
S-1a20207 14 91Livers, frozen, of fowls of the species Gallus domesticusGF2EF1
S-1a20207 27 91Livers, frozen, of turkeysGF2EF1
S-1a20207 45 95Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geeseGF2EF1
S-1a20207 55 95GF2EF1
S-1a20207 60 91GF2EF1
S-1a2ex 0208Other meat and edible meat offal, fresh, chilled or frozenSREF1
S-1a20208 40 20Seal meatSRSR
S-1a20208 90 70Frogs’ legsGF1EF1
S-1a20210 92 92Edible offal, salted, in brine, dried or smoked, of seals, sea lions and walruses (mammals of the suborder Pinnipedia)GF2EF1
S-1a20210 99 10Meat of horses, salted, in brine or driedGF2EF1
S-1a20210 99 59Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirtGF2EF1
S-1a20210 99 85Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, or of bovine animalsGF2EF1
S-1a40403 10 51Yogurt, flavoured or containing added fruit, nuts or cocoaGF2EF1
S-1a40403 10 53GF2EF1
S-1a40403 10 59GF2EF1
S-1a40403 10 91GF2EF1
S-1a40403 10 93GF2EF1
S-1a40403 10 99GF2EF1
S-1a40403 90 71Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoaGF2EF1
S-1a40403 90 73GF2EF1
S-1a40403 90 79GF2EF1
S-1a40403 90 91GF2EF1
S-1a40403 90 93GF2EF1
S-1a40403 90 99GF2EF1
S-1a40405 20 10Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %GF2EF1
S-1a40405 20 30GF2EF1
S-1a40407 19 90Birds’ eggs, in shell, fresh, preserved or cooked, other than of poultryGF2EF1
S-1a40407 29 90GF2EF1
S-1a40407 90 90GF2EF1
S-1a40409Natural honeySREF1
S-1a40410Edible products of animal origin, not elsewhere specified or includedGF2EF1
S-1a50511 99 39Natural sponges of animal origin, other than rawGF2EF1
S-1b3ex Chapter 3Fish and crustaceans, molluscs and other aquatic invertebratesGF2EF1
S-1b30301 19Live, ornamental saltwater fishGF1EF1
S-1b3L 0301 99 85Other live fish; Other; Other:GF4EF1

L: Sharks (Squalus spp.),

Porbeagle shark (Lamna nasus),

Lesser or Greenland halibut (Reinhardtius hippoglossoides) and

Atlantic halibut (Hippoglossus hippoglossus)

S-1b30302 21 10Fresh or chilled lesser or Greenland halibut “Reinhardtius hippoglossoides”GF4EF1
S-1b30302 21 30Fresh or chilled Atlantic halibut “Hippoglossus hippoglossus”GF4EF1
S-1b30302 45 30Fresh or chilled Chilean jack mackerel “Trachurus murphyi”GF4EF1
S-1b3L 0302 45 90Fresh or chilled jack and horse mackerel “Trachurus spp.”; Other:GF4EF1
L: Other
S-1b30302 46Fresh or chilled cobia “Rachycentron canadum”GF4EF1
S-1b30302 49 90Fresh or chilled Indian mackerels “Rastrelliger spp.”, seerfishes “Scomberomorus spp.”, jacks, crevalles “Caranx spp.”, silver pomfrets “Pampus spp.”, Pacific saury “Cololabis saira”, scads “Decapterus spp.”, capelin “Mallotus villosus”, bonitos “Sarda spp.”, marlins, sailfishes and spearfish “Istiophoridae”GF4EF1
S-1b30302 59 90Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack and ling)GF4EF1
S-1b30302 81Fresh or chilled dog fish and other sharksGF4EF1
S-1b30302 82Fresh or chilled, rays and skates “Rajidae”GF4EF1
S-1b30302 83Fresh or chilled toothfish “Dissostichus spp.”GF4EF1
S-1b30302 84 90Fresh or chilled sea bass “Dicentrarchus spp.” (excluding European sea bass)GF4EF1
S-1b30302 85 90Fresh or chilled sea bream “Sparidae” (excluding gilt-head sea bream, Dentex dentex and Pagellus spp.)GF4EF1
S-1b3L 0302 89 90Other fresh or chilled fish, n.e.s:GF4EF1

L: Red snapper (Lutjanus purpureus), for processing,

Bogue (Boops boops) and

Other

S-1b30302 91 to 0302 99Fresh or chilled livers, roes, milt, fish fins, heads, tails, maws and other edible fish offalGF4EF1
S-1b30303 55 30Frozen Chilean jack mackerel “Trachurus murphyi”GF4EF1
S-1b3L 0303 55 90Frozen jack and horse mackerel “Trachurus spp.” “(excl. Atlantic horse mackerel and Chilean jack mackerel)”GF4EF1
L: Other
S-1b30303 56Frozen cobia “Rachycentron canadum”GF4EF1
S-1b30303 59 90Frozen Indian mackerels “Rastrelliger spp.”, seerfishes “Scomberomorus spp.”, jacks, crevalles “Caranx spp.”, silver pomfrets “Pampus spp.”, Pacific saury “Cololabis saira”, scads “Decapterus spp.”, capelin “Mallotus villosus”, bonitos “Sarda spp.”, marlins, sailfishes and spearfish “Istiophoridae”GF4EF1
S-1b30303 69 90Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack, blue grenadier and ling)GF4EF1
S-1b30303 81Frozen dog fish and other sharksGF4EF1
S-1b30303 82Frozen rays and skates “Rajidae”GF4EF1
S-1b30303 83Frozen toothfish “Dissostichus spp.”GF4EF1
S-1b30303 89 40Frozen fish of the species Orcynopsis unicolorGF4EF1
S-1b30303 89 55Frozen gilt-head sea bream “Sparus aurata”GF4EF1
S-1b30303 89 90Frozen fish, n.e.s.GF4EF1
S-1b30303 91 90Frozen fish livers, roes and milt (excluding hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate)GF4EF1
S-1b30303 92Frozen shark finsGF4EF1
S-1b30303 99Frozen fish fins, heads, tails, maws and other edible fish offal (excluding livers, roes, milt and shark fins)GF4EF1
S-1b30304 56 20Fresh or chilled meat, whether or not minced, of porbeagle shark “Lamna nasus” (excluding fillets)GF4EF1
S-1b30304 56 90Fresh or chilled meat, whether or not minced, of dogfish and other sharks (excluding fillets, picked dogfish “Squalus acanthias”, catsharks “Scyliorhinus spp.”, porbeagle shark “Lamna nasus” and blue shark “Prionace glauca”)GF4EF1
S-1b3L 0304 59 90Fresh or chilled fish meat, whether or not minced (excluding all fillets, freshwater fish, flaps of herring, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish, rays, skates, dogfish and other sharks, and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)GF4EF1

L: Lesser or Greenland halibut “Reinhardtius hippoglossoides”

Atlantic halibut “Hippoglossus hippoglossus

S-1b30304 79 90Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack, Boreogadus saida, whiting, blue grenadier and ling)GF4EF1
S-1b30304 83 90Frozen fillets of flat fish “Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae” (excluding plaice, flounder and megrim)GF4EF1
S-1b30304 88 90Frozen fillets of rays and skates “Rajidae”GF4EF1
S-1b30304 89 90Frozen fish fillets, n.e.s.GF4EF1
S-1b3L 0305 39 90Fillets of fish, dried, salted or in brine, but not smoked; (excluding tilapia, catfish, carp, eels, Nile perch, snakeheads, fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, and fish fillets, salted or in brine of Pacific salmon, Atlantic salmon, Danube salmon and lesser or Greenland halibut)GF4EF1
L: Fish of the species Clupea ilisha, in brine
S-1b30305 69 50Pacific salmon “Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus”, Atlantic salmon “Salmo salar” and Danube salmon “Hucho hucho”, only salted or in brine (excluding fillets and offal)GF4EF1
S-1b3L 0305 69 80Fish, salted but not dried or smoked and fish in brine, other than edible fish offal; Other; Other:GF4EF1
L:Fish of the species Clupea ilisha, in brine
S-1b30306 11Frozen rock lobster and other sea crawfish, even smoked, whether in shell or not, including ones in shell, cooked by steaming or by boiling in waterGF4EF1
S-1b30306 12Frozen lobsters, even smoked or cooked by steaming or by boiling in waterGF4EF1
S-1b3ex 0306 16Frozen cold-water shrimps and prawnsGF2EF2
S-1b30306 16 99Frozen cold-water shrimps and prawns “Pandalus spp.”, even smoked, whether in shell or not, including shrimps and prawns in shell, cooked by steaming or by boiling in waterGF4EF2
S-1b3ex 0306 17Other frozen shrimps and prawnsGF4EF2
S-1b30306 17 94Frozen shrimps of the genus Crangon, other than of the species Crangon crangonGF2EF2
S-1b30306 19 90Frozen freshwater crustaceans, even smoked, whether in shell or not, cooked by steaming or by boiling in water; frozen flours, meals, and pellets of crustaceans, fit for human consumptionGF4EF1
S-1b3

0306 31 to

0306 32

Live, fresh or chilled lobster, rock lobster and other sea crawfishGF4EF1
S-1b30306 35 90Cold-water shrimps and prawns “Pandalus spp.”, whether in shell or not, live, fresh or chilledGF4EF1
S-1b30306 36 10Shrimps of the family Pandalidae, whether in shell or not, live, fresh or chilled (excluding “Pandalus spp.”)GF4EF1
S-1b30306 36 90Shrimps and prawns, whether in shell or not, live, fresh or chilled (excluding “Pandalidae” and “Crangon”)GF4EF1
S-1b3L 0306 39 90Crustaceans, fit for human consumption, whether in shell or not, live, fresh or chilled (excluding rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps, prawns and freshwater crayfish); flours, meals and pellets of crustaceans, fit for human consumption, fresh or chilledGF4EF1
L: Peurulluss spp
S-1b30306 91 00Rock lobster and other sea crawfish “Palinurus spp., Panulirus spp. and Jasus spp.”, whether in shell or not, dried, salted, smoked or in brine, including in shell, cooked by steaming or by boiling in waterGF4EF1
S-1b30306 92 10Whole lobsters “Homarus spp.”, dried, salted, smoked or in brine, including lobsters in shell, cooked by steaming or by boiling in waterGF4EF1
S-1b30306 92 90Parts of lobsters “Homarus spp.”, whether in shell or not, dried, salted, smoked or in brine, including parts in shell, cooked by steaming or by boiling in waterGF4EF1
S-1b30306 95 20Shrimps and prawns “Pandalus spp.”, whether in shell or not, dried, salted, smoked or in brine, including ones in shell, cooked by steaming or by boiling in waterGF4EF1
S-1b30306 95 30Shrimps of the family Pandalidae, whether in shell or not, dried, salted, smoked or in brine, including shrimps in shell, cooked by steaming or by boiling in water (excluding “Pandalus spp.”)GF4EF1
S-1b30306 95 90Shrimps and prawns, whether in shell or not, dried, salted, smoked or in brine, including ones in shell, cooked by steaming or by boiling in water (excluding “Pandalidae” and “Crangon”)GF4EF1
S-1b3L 0306 99 90Crustaceans, fit for human consumption, whether in shell or not, dried, salted, smoked or in brine, including crustaceans in shell, cooked by steaming or by boiling in water (excluding rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps, prawns and freshwater crayfish); flours, meals and pellets of crustaceans, dried, salted, smoked or in brine, fit for human consumption; Other, including flours, meals and pellets of crustaceans, fit for human consumption; Other:GF4EF1
L: Peurullus spp
S-1b30307 11 90Oysters, even in shell, live, fresh or chilled (excluding live flat oysters “Ostrea” weighing “including shell” <= 40 g)GF4EF1
S-1b30307 12Oysters, even in shell, frozenGF4EF1
S-1b30307 19Oysters, even in shell, smoked, dried, salted or in brineGF4EF1
S-1b30307 21Live, fresh or chilled, scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shellGF4EF1
S-1b30307 22 10Coquilles St Jacques “Pecten maximus”, frozen, even in shellGF4EF1
S-1b30307 22 90Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shell (excluding Coquilles St Jacques “Pecten maximus”)GF4EF1
S-1b30307 29Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, dried, salted or in brine, even in shellGF4EF1
S-1b30307 31 90Mussels “Perna spp.”, live, fresh or chilled, with or without shellGF4EF1
S-1b30307 32 90Mussels “Perna spp.”, frozen, even in shellGF4EF1
S-1b30307 39 80Mussels “Perna spp.”, smoked, dried, salted or in brine, even in shellGF4EF1
S-1b30307 42 10Cuttle fish “Sepia officinalis, Rossia macrosoma, Sepiola spp.”, live, fresh or chilled, with or without shellGF4EF1
S-1b30307 42 30Squid “Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.”, live, fresh or chilledGF4EF1
S-1b30307 42 90Cuttle fish and squid, live, fresh or chilled, with or without shell (excluding “Sepia officinalis, Rossia macrosoma, Sepiola spp., Loligo spp., Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus”)GF4EF1
S-1b30307 43 21Lesser cuttle fish “Sepiola rondeleti”, frozen, with or without shellGF4EF1
S-1b30307 43 25Cuttle fish “Sepiola spp.”, frozen, with or without shell (excluding “Sepiola rondeleti”)GF4EF1
S-1b30307 43 29Cuttle fish “Sepia officinalis, Rossia macrosoma”, frozen, with or without shellGF4EF1
S-1b30307 43 99Cuttle fish and squid, frozen, with or without shell (excluding “Sepia officinalis, Rossia macrosoma, Sepiola spp., Loligo spp., Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., Illex spp., Todarodes sagittatus”)GF4EF1
S-1b30307 49 20Cuttle fish “Sepia officinalis, Rossia macrosoma, Sepiola spp.”, smoked, dried, salted or in brine, with or without shellGF4EF1
S-1b30307 49 50Squid “Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.”, smoked, dried, salted or in brine (excluding “Ommastrephes sagittatus”)GF4EF1
S-1b30307 49 80Cuttle fish and squid, smoked, dried, salted or in brine, with or without shell (excluding “Sepia officinalis, Rossia macrosoma, Sepiola spp., Loligo spp., Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus”)GF4EF1
S-1b30307 51Octopus “Octopus spp.”, live, fresh or chilledGF4EF1
S-1b30307 52Octopus “Octopus spp.”, frozenGF4EF1
S-1b30307 59Octopus “Octopus spp.”, smoked, dried, salted or in brineGF4EF1
S-1b30307 71Live, fresh or chilled, even in shell, clams, cockles and ark shells “families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae”GF4EF1
S-1b30307 7210Striped venus or other “Veneridae”, even in shell, frozenGF4EF1
S-1b30307 7290Frozen, even in shell, clams, cockles and ark shells “families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae”GF4EF1
S-1b30307 79Smoked, dried, salted or in brine, even in shell, clams, cockles and ark shells “families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae”GF4EF1
S-1b30307 81 to 0307 99Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) and Other, including flours, meals and pellets, fit for human consumptionGF4EF1
S-1b3ex 0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumptionGF4EF1
S-1b30308 30 50Frozen jellyfish “Rhopilema spp.” (excl. smoked)GF2EF1
S-2a6ex Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageGF2EF1
S-2a60603 12Fresh cut carnations and buds of a kind suitable for bouquets or for ornamental purposesGF1EF1
S-2a60604 20 40Fresh conifer branches, suitable for bouquets or ornamental purposesGF1EF1
S-2b70701Potatoes, fresh or chilledGF2EF1
S-2b70703 10Onions and shallots, fresh or chilledGF2EF1
S-2b70703 90Leeks and other alliaceous vegetables, fresh or chilledGF2EF1
S-2b70704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilledGF2EF1
S-2b70705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilledGF2EF1
S-2b70706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilledGF2EF1
S-2b7S 0707 00 05Cucumbers, fresh or chilled, from 16 May to 31 OctoberGF2EF1
S-2b70708Leguminous vegetables, shelled or unshelled, fresh or chilledGF2EF1
S-2b70709 20Asparagus, fresh or chilledGF2EF1
S-2b70709 30Aubergines (eggplants), fresh or chilledGF2EF1
S-2b70709 40Celery other than celeriac, fresh or chilledGF2EF1
S-2b70709 51Mushrooms, fresh or chilled, excluding the products under sub-heading 0709 59 50GF2EF1
S-2b7ex 0709 59GF2EF1
S-2b70709 59 50TrufflesSREF1
S-2b70709 60 10Sweet peppers, fresh or chilledGF2EF1
S-2b70709 60 99Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoidsGF2EF1
S-2b70709 70Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilledGF2EF1
S-2b7S 0709 91Globe artichokes, fresh or chilled, from 1 July to 31 OctoberGF2EF1
S-2b70709 92 10Olives, fresh or chilled, for uses other than the production of oilGF2EF1
S-2b70709 93 10Courgettes, fresh or chilledGF2EF1
S-2b70709 93 90Fresh or chilled pumpkins, squash and gourds “Cucurbita spp.” (excl. courgettes)GF2EF1
S-2b70709 99 10Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)GF2EF1
S-2b70709 99 20Chard (or white beet) and cardoons, fresh or chilledGF2EF1
S-2b70709 99 40Capers, fresh or chilledGF2EF1
S-2b70709 99 50Fennel, fresh or chilledGF2EF1
S-2b70709 99 90Fresh or chilled vegetables n.e.s.GF2EF1
S-2b7ex 0710Vegetables (uncooked or cooked by steaming or boiling in water), frozenGF2EF1
S-2b70710 80 85AsparagusSREF1
S-2b7ex 0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumptionGF2EF1
S-2b70711 20 90Olives; OtherSRSR
S-2b7ex 0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared,GF2EF1
S-2b70712 90 19Dried sweetcorn “Zea mays var. saccharate”, whether or nor cut or sliced, but not further prepared (excl. hybrids for sowing)SRSR
S-2b7L 0712 90 90Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared; Other vegetables; mixtures of vegetables; Other:SREF1
L: Olives
S-2b70713Dried leguminous vegetables, shelled, whether or not skinned or splitGF2EF1
S-2b70714 20 10Sweet potatoes, fresh, whole, and intended for human consumptionGF1EF1
S-2b70714 20 90Sweet potatoes, otherGF2EF1
S-2b70714 90 90Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pithGF1EF1
S-2b80802 11 90Almonds, fresh or dried, whether or not shelled or peeled, other than bitterGF2EF1
S-2b80802 12 90GF2EF1
S-2b80802 21Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or not shelled or peeledGF2EF1
S-2b80802 22GF2EF1
S-2b80802 31Walnuts, fresh or dried, whether or not shelled or peeledGF2EF1
S-2b80802 32GF2EF1
S-2b80802 41Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeledGF2EF1
S-2b80802 42GF2EF1
S-2b80802 51Pistachios, fresh or dried, whether or not shelled or peeledGF1EF1
S-2b80802 52GF1EF1
S-2b80802 61Macadamia nuts, fresh or dried, whether or not shelled or peeledGF1EF1
S-2b80802 62GF1EF1
S-2b80802 90 50Pine nuts, fresh or dried, whether or not shelled or peeledGF1EF1
S-2b80802 90 85Other nuts, fresh or dried, whether or not shelled or peeledGF1EF1
S-2b80803 10 10Plantains, freshGF2EF1
S-2b80803 10 90Bananas, including plantains, driedGF2EF1
S-2b80803 90 90GF2EF1
S-2b80804 10Dates, fresh or driedGF2EF1
S-2b80804 20FigsGF2EF1
S-2b80804 30Pineapples, fresh or driedGF2EF1
S-2b80804 40Avocados, fresh or driedGF2EF1
S-2b8S 0805 21 to 0805 29Mandarins, tangerines, satsumas, clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 OctoberGF2EF1
S-2b80805 40Grapefruit, including pomelos, fresh or driedGF1EF1
S-2b80805 50 90Limes (Citrus aurantifolia, Citrus latifolia), fresh or driedGF2EF1
S-2b80805 90Other citrus fruit, fresh or driedGF2EF1
S-2b8S 0806 10 10Table grapes, fresh, from 1st January to 20th July and from 21st November to 31st December, excluding grapes of the variety Emperor (Vitis vinifera cv.) from 1st to 31st DecemberGF2EF1
S-2b80806 10 90Other grapes, freshGF2EF1
S-2b8ex 0806 20Dried grapesGF2EF1
S-2b8L 0806 20 30Dried grapes; Sultanas:SRSR
L: Other
S-2b80807 11Melons (including watermelons), freshGF2EF1
S-2b80807 19GF2EF1
S-2b80808 10 10Cider apples, fresh, in bulk, from 16th September to 15th DecemberGF2EF1
S-2b80808 30 10Perry pears, fresh, in bulk, from 1st August to 31st DecemberGF2EF1
S-2b8S 0808 30 90Other pears, fresh, from 1st May to 30th JuneGF2EF1
S-2b80808 40Quinces, freshGF2EF1
S-2b8S 0809 10Apricots, fresh, from 1st January to 31st May and from 1st August to 31st DecemberGF2EF1
S-2b80809 21Sour cherries (Prunus cerasus), freshGF2EF1
S-2b8S 0809 29Cherries, fresh, from 1st January to 20th May and from 11th August to 31st December, other than sour cherries (Prunus cerasus)GF2EF1
S-2b8S 0809 30Peaches, including nectarines, fresh, from 1st January to 10th June and from 1st October to 31st DecemberGF2EF1
S-2b8S 0809 40 05Plums, fresh, from 1st January to 10th June and from 1st October to 31st DecemberGF2EF1
S-2b80809 40 90Sloes, freshGF4EF1
S-2b8S 0810 10Strawberries, fresh, from 1st January to 30th April and from 1st August to 31st DecemberGF2EF1
S-2b80810 20Raspberries, blackberries, mulberries and loganberries, freshGF2EF1
S-2b80810 30Black-, white- or redcurrants and gooseberries, freshGF2EF1
S-2b80810 40 30Fruit of the species Vaccinium myrtillus, freshGF2EF1
S-2b80810 40 50Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum, freshGF2EF1
S-2b80810 40 90Other fruits of the genus Vaccinium, freshGF2EF1
S-2b80810 50Kiwifruit, freshGF2EF1
S-2b80810 60Durians, freshGF2EF1
S-2b80810 70PersimmonsGF2EF1
S-2b80810 90 75Other fruit, freshGF2EF1
S-2b8ex 0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter,GF2EF1
S-2b80811 10StrawberriesSREF1
S-2b80811 20Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberriesSREF1
S-2b80811 90 31Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, containing added sugar or other sweetening matter, with a sugar content of <= 13% by weightGF4EF1
S-2b80811 90 39Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, containing added sugar or other sweetening matter, with a sugar content of <= 13% by weight (excluding strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, gooseberries, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, colanuts and macadamia nuts)GF4EF1
S-2b80811 90 50Fruit of species vaccinium myrtillus, uncooked or cooked by steaming or boiling in water, frozen, unsweetenedGF4EF1
S-2b80811 90 85Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, not containing added sugar or other sweetening matterGF4EF1
S-2b80811 90 95Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, not containing added sugar or other sweetening matter (excluding strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, fruits of the species Vaccinium myrtillus, Vaccinium myrtilloides and Vaccinium angustifolium, cherries, gooseberries, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, colanuts and macadamia nuts)GF4EF1
S-2b8ex 0812Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumptionGF2EF1
S-2b80812 90 30Papaws (papayas)GF1EF1
S-2b80813 10Apricots, driedGF2EF1
S-2b80813 20PrunesGF2EF1
S-2b80813 30Apples, driedGF2EF1
S-2b80813 40 10Peaches, including nectarines, driedGF2EF1
S-2b80813 40 30Pears, driedGF2EF1
S-2b80813 40 50Papaws (papayas), driedGF1EF1
S-2b80813 40 95Other fruit, dried, other than that of headings 0801 to 0806GF1EF1
S-2b80813 50 12Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunesGF2EF1
S-2b80813 50 15Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunesGF4EF1
S-2b80813 50 19Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunesGF2EF1
S-2b80813 50 31Mixtures exclusively of tropical nuts of headings 0801 and 0802GF2EF1
S-2b80813 50 39Mixtures exclusively of nuts of headings 0801 and 0802, other than of tropical nutsGF4EF1
S-2b80813 50 91Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figsGF2EF1
S-2b80813 50 99Other mixtures of nuts and dried fruits of Chapter 8GF2EF1
S-2b80814Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutionsGF1EF1
S-2c9ex Chapter 9Coffee, tea, maté and spicesGF1EF1
S-2c90901 12Coffee, not roasted, decaffeinatedGF2EF1
S-2c90901 21Coffee, roasted, not decaffeinatedGF2EF1
S-2c90901 22Coffee, roasted, decaffeinatedGF4EF1
S-2c90901 90 90Coffee substitutes containing coffee in any proportionGF2EF1
S-2c90904 21 10Sweet peppers, dried, neither crushed nor groundGF2EF1
S-2c90905VanillaGF4EF1
S-2c90907Cloves (whole fruit, cloves and stems)GF4EF1
S-2c90910 91 90Mixtures of two or more products under different headings of headings 0904 to 0910, crushed or groundGF2EF1
S-2c90910 99 33Thyme; bay leavesGF2EF1
S-2c90910 99 39GF2EF1
S-2c90910 99 50GF2EF1
S-2c90910 99 99Other spices, crushed or ground, other than mixtures of two or more products under different headings of headings 0904 to 0910GF2EF1
S-2d101008 50Quinoa (Chenopodium quinoa)GF2EF1
S-2d111104 29 17Hulled cereal grains excluding barley, oats, maize, rice and wheatGF2EF1
S-2d111105Flour, meal, powder, flakes, granules and pellets of potatoesGF2EF1
S-2d111106 10Flour, meal and powder of the dried leguminous vegetables of heading 0713GF2EF1
S-2d111106 30Flour, meal and powder of products from Chapter 8GF2EF1
S-2d111108 20InulinGF2EF1
S-2d12ex Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruitGF2EF1
S-2d121209 21Lucerne (alfalfa) seed, of a kind used for sowingGF1EF1
S-2d121209 23 80Other fescue seed, of a kind used for sowingGF1EF1
S-2d121209 29 50Lupine seed, of a kind used for sowingGF1EF1
S-2d121209 29 80Seeds of other forage plants, of a kind used for sowingGF1EF1
S-2d121209 30Seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowingGF1EF1
S-2d121209 91 80Other vegetable seeds, of a kind used for sowingGF1EF1
S-2d121209 99 91Seeds of plants cultivated principally for their flowers, of a kind used for sowing, other than those of sub-heading 1209 30 00GF1EF1
S-2d121211 90 30Tonquin beans, fresh or dried, whether or not cut, crushed or powderedGF1EF1
S-2d121210Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulinSRSR
S-2d121212 91Sugar beetSRSR
S-2d121212 93Sugar caneSRSR
S-2d13ex Chapter 13Lac; gums, resins and other vegetable saps and extractsGF2EF1
S-2d131302 12Vegetable saps and extracts, of liquoriceGF1EF1
S-3151501 90Poultry fat, other than that of headings 0209 or 1503GF2EF1
S-3151502 10 90 1502 90 90Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumptionGF2EF1
S-3151503 00 19Lard stearin and oleostearin, other than for industrial usesGF2EF1
S-3151503 00 90Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumptionGF2EF1
S-3151504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modifiedGF2EF1
S-3151505 00 10Wool grease, crudeGF2EF1
S-3151507Soya-bean oil and its fractions, whether or not refined, but not chemically modifiedGF2EF1
S-3151508Groundnut oil and its fractions, whether or not refined, but not chemically modifiedGF2EF1
S-3151511 10 90Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumptionGF2EF1
S-315ex 1511 90Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oilGF4EF1
S-3151511 90 91Palm oil and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses other than the manufacture of foodstuffs for human consumptionGF2EF1
S-3151512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifiedGF2EF1
S-315ex 1513Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modifiedGF2EF1
S-3151513 11 91Crude coconut oil, in immediate packings (excluding for technical or industrial uses)GF4EF1
S-3151513 11 99GF4EF1
S-3151513 21 30Crude palm kernel and babassu oil, in immediate packings of <= 1 kg (excluding for technical or industrial uses)GF4EF1
S-3151513 21 90Raw palm kernel oil and babassu oil in immediate packings of a net content of > 1 kg or put up otherwise (excluding oils for technical or industrial uses)GF4EF1
S-3151514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifiedGF2EF1
S-3151515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modifiedGF2EF1
S-315ex 1516Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further preparedGF2EF1
S-3151516 20 10Hydrogenated castor oil, so called ‘opal-wax’GF1EF1
S-315ex 1517Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516GF2EF1
S-3151517 10 90Margarine containing <= 10% milkfats (excluding liquid)GF4EF1
S-3151517 90 99Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils, containing <= 10% milkfats (excluding fixed vegetable oils, fluid, mixed, edible mixtures or preparations for mould-release preparations, and solid margarine)GF4EF1
S-3151518Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or includedGF2EF1
S-3151521 90 99Beeswax and other insect waxes, whether or not refined or coloured, other than rawGF2EF1
S-3151522 00 10DegrasGF2EF1
S-3151522 00 91Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oilGF2EF1
S-4a161601 00 10Sausages and similar products, of liver, and food preparations based on liverGF2EF1
S-4a161602 20 10Goose or duck liver, prepared or preservedGF2EF1
S-4a161602 41 90Ham and cuts thereof, prepared or preserved, of swine other than of domestic swineGF2EF1
S-4a161602 42 90Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swineGF2EF1
S-4a161602 49 90Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swineGF2EF1
S-4a161602 50 31Other prepared or preserved meat or meat offal, cooked, of bovine animals, whether or not in airtight containersSREF1
S-4a161602 50 95SREF1
S-4a161602 90 31Other prepared or preserved meat or meat offal, of game or rabbitGF2EF1
S-4a161602 90 69Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swineGF2EF1
S-4a161602 90 91GF2EF1
S-4a161602 90 95GF2EF1
S-4a161602 90 99GF2EF1
S-4a161603 00 10Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kgGF4EF1
S-4a16ex 1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggsGF2EF1
S-4a161604 15Mackerel, whole or in pieces (excluding minced)GF4EF1
S-4a161604 17Eels, whole or in pieces (excluding minced)GF4EF1
S-4a161604 18Shark fins, whole or in pieces (excluding minced)GF4EF1
S-4a161604 19 92Cod of the species Gadus morhua, Gadus ogac, Gadus macrocephalus, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen)GF4EF1
S-4a161604 19 93Coalfish “Pollachius virens”, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen)GF4EF1
S-4a161604 19 94Hake “Merluccius spp., Urophycis spp.”, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen)GF4EF1
S-4a161604 19 95Alaska pollock “Theragra chalcogramma” and pollack “Pollachius pollachius”, prepared or preserved, whole or in pieces (excluding finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen)GF4EF1
S-4a161604 19 97Fish, prepared or preserved, whole or in pieces (excluding minced, merely smoked, and salmonidae, herrings, sardines, sardinella, anchovies, brisling, sprats, tunas, bonito “Sarda spp.”, mackerel, eels, shark fins, Euthynnus spp., Orcynopsis unicolor, cod, coalfish, hake, Alaska pollock and pollack; fillets, raw, merely coated with batter or breadcrumbs, even pre-fried in oil, frozen)GF4EF1
S-4a161604 20 05Preparations of surimiGF4EF1
S-4a16L 1604 20 50Prepared or preserved sardines, bonito, mackerel of species Scomber scombrus and japonicus and fish of species Orcynopsis unicolor (excluding whole or in pieces):GF4EF1

L: Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings

Of mackerel of the species Scomber scombrus,

Of mackerel of the species Scomber japonicus, and

Other

S-4a16L 1604 20 90Other prepared or preserved fish; Other; of other fish:GF4EF1

L: Preserved smoked coalfish,

Brisling or sprats (Sprattus sprattus),

Mackerel (Scomber australasicus), and

Lamprey

S-4a161604 31Caviar and caviar substitutesGF4EF1
S-4a161604 32GF4EF1
S-4a16ex 1605Crustaceans, molluscs and other aquatic invertebrates, prepared or preservedGF4EF1
S-4a161605 30 10Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pates, soups or saucesGF2EF1
S-4b171702 50Chemically pure fructoseGF2EF1
S-4b171702 90 10Chemically pure maltoseGF2EF1
S-4b171704Sugar confectionery (including white chocolate), not containing cocoaGF2EF1
S-4b18ex Chapter 18Cocoa and cocoa preparationsGF2EF1
S-4b181806 10 15Cocoa powder, containing added sugar or other sweetening matter but containing no sucrose or containing < 5% by weight of sucrose, including inverted sugar expressed as sucrose or isoglucose expressed as sucroseGF4EF1
S-4b181806 10 20Cocoa powder, containing added sugar or other sweetening matter, containing >= 5% but < 65% by weight of sucrose, including inverted sugar expressed as sucrose or isoglucose expressed as sucroseGF4EF1
S-4b19ex Chapter 19Preparations of cereals, flour, starch or milk; pastrycooks’ productsGF2EF1
S-4b191901 20Mixes and doughs for the preparation of bakers’ wares of heading 1905GF1EF1
S-4b191901 90 91Other, containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404GF1EF1
S-4b191902 20 10Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared, containing > 20% by weight of fish, crustaceans, molluscs or other aquatic invertebratesGF4EF1
S-4b20ex Chapter 20Preparations of vegetables, fruit, nuts or other parts of plantsGF2EF1
S-4b202001 90 70Sweet peppers, prepared or preserved by vinegar or acetic acidGF4EF1
S-4b20L 2001 90 92Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid; Other; Tropical fruit and tropical nuts; palm hearts:GF4EF1
L: Palm hearts
S-4b20L 2001 90 97Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid; Other; Other:GF4EF1

L: Turnips (Brassica rapa spp. Rapa),

Vine leaves,

Hop shoots and similar edible parts of plants,

Potatoes and products thereof,

Other

S-4b202002Tomatoes prepared or preserved otherwise than by vinegar or acetic acidSREF1
S-4b202004 90 30Sauerkraut, capers and olives, prepared or preserved otherwise than by vinegar or acetic acid, frozenGF4EF1
S-4b202005 80Sweetcorn (Zea mays var. saccharata)SREF1
S-4b202005 91Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen)GF4EF1
S-4b20ex 2005 99Other vegetables and mixtures of vegetablesGF4EF1
S-4b202005 99 10Fruit of genus capsicum, prepared or preserved otherwise than by vinegar or acetic acid (excl. sweet peppers and pimentos and frozen)GF2EF1
S-4b202006 00 91Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, preserved by sugar drained, glacé or crystallised, with a sugar content of <= 13% by weightGF4EF1
S-4b202006 00 99Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar “drained, glacé or crystallised”, with a sugar content of <= 13% by weight (excluding ginger, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, colanuts and macadamia nuts)GF4EF1
S-4b202007 10 91Jams, jellies, marmalades, purée and pastes, of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g (excluding with a sugar content of > 13% by weight)GF4EF1
S-4b202007 10 99Jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g (excluding with a sugar content of > 13% by weight and preparations of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya)GF4EF1
S-4b202008 11 96Groundnuts, roasted, in immediate packings of a net content <= 1 kgGF4EF1
S-4b202008 19 12Coconuts, cashew nuts, Brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, including mixtures containing these nuts >= 50% by weight, prepared or preserved, in immediate packings of a net content of > 1 kg (excluding preserved with sugar)GF4EF1
S-4b202008 19 13Roasted almonds and pistachios, in immediate packings of a net content > 1 kgGF4EF1
S-4b202008 19 19Nuts and other seeds, including mixtures, prepared or preserved, in immediate packings of a content of > 1 kg (excluding prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, groundnuts, roasted almonds and pistachios and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, colanuts and macadamia nuts and mixtures containing >= 50% by weight of tropical nuts)GF4EF1
S-4b202008 19 92Coconuts, cashew nuts, Brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, including mixtures containing these nuts >= 50% by weight, prepared or preserved, in immediate packings of a net content of <= 1 kgGF4EF1
S-4b202008 19 93Roasted almonds and pistachios, in immediate packings of a net content <= 1 kgGF4EF1
S-4b202008 19 95Roasted nuts, in immediate packings of a net content <= 1 kg (excluding groundnuts, almonds, pistachios, coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts)GF4EF1
S-4b202008 19 99Nuts and other seeds, including mixtures, prepared or preserved, in immediate packings of a content of <= 1 kg (excluding prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, groundnuts, roasted nuts, and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, colanuts and macadamia nuts and mixtures containing >= 50% by weight of tropical nuts)GF4EF1
S-4b202008 20 19Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or includedGF1EF1
S-4b202008 20 39GF1EF1
S-4b202008 40 19Pears; Containing added spirit; in immediate packings of a net content exceeding 1 kg; with a sugar content exceeding 13% by weight; otherSREF1
S-4b202008 40 31Pears; containing added spirit; in immediate packings of a net content not exceeding 1 kg; with a sugar content exceeding 15% by weightSREF1
S-4b20

2008 40 51 to

2008 40 90

Pears; not containing added spiritSREF1
S-4b202008 70 19Peaches, including nectarines; containing added spirit in immediate packings of a net content exceeding 1 kg; with a sugar content exceeding 13% by weight; OtherSREF1
S-4b202008 70 51Peaches, including nectarines; containing added spirit; in immediate packings of a net content not exceeding 1 kg; with a sugar content exceeding 15% by weightSREF1
S-4b202008 70 61 to 2008 70 98Peaches, including nectarines; not containing added spiritSREF1
S-4b202008 91Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excluding prepared or preserved with vinegar)GF4EF1
S-4b202008 93 29Cranberries “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea”, prepared or preserved, containing added spirit, with a sugar content of <= 9% by weight and of an actual alcoholic strength of > 11.85% mas (excluding preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking)GF4EF1
S-4b202008 93 91Cranberries “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea”, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of > 1 kg (excluding preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking)GF4EF1
S-4b202008 97 03Mixtures of tropical nuts and tropical fruit, containing by weight >=50% of tropical nuts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, in immediate packings of a net content of > 1 kgGF4EF1
S-4b202008 97 05Mixtures of tropical nuts and tropical fruit, containing by weight >=50% of tropical nuts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, in immediate packings of a net content of <= 1 kgGF4EF1
S-4b202008 97 12Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including mixtures containing >= 50% by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, with a sugar content of > 9% by weight and of an actual alcoholic strength of <= 11.85% masGF4EF1
S-4b202008 97 14Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, with sugar content > 9% by weight and of an actual alcoholic strength <= 11.85% mas (excluding mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in the Notes to Chapter 20 with a net content of >= 50% by weight, groundnuts and other seeds)GF4EF1
S-4b202008 97 32Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including mixtures containing >= 50% by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, of an actual alcoholic strength of <= 11.85% mas (excluding with sugar content of > 9% by weight)GF4EF1
S-4b202008 97 34Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength <= 11.85% mas (excluding with sugar content > 9% by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in the Notes to Chapter 20 with a net content of >= 50% by weight, groundnuts and other seeds)GF4EF1
S-4b202008 97 36Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including mixtures containing >= 50% by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, of an actual alcoholic strength of > 11.85% mas (excluding with sugar content of > 9% by weight)GF4EF1
S-4b202008 97 38Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11.85% mas (excluding with sugar content > 9% by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in the Notes to Chapter 20 with a net content of >= 50% by weight, groundnuts and other seeds)GF4EF1
S-4b202008 97 59Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excluding mixtures of tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, containing >= 50% by weight, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10)GF4EF1
S-4b202008 97 76Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including mixtures containing >= 50% by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of <= 1 kg (excluding mixtures, in which the weight of no single fruit exceeds 50% of the total weight of the fruits)GF4EF1
S-4b202008 97 78Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of <= 1 kg (excluding mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, of >= 50% by weight, groundnuts and other seeds, mixtures in which the weight of no single fruit exceeds 50% of the total weight of the fruits, and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10)GF4EF1
S-4b202008 97 92Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including mixtures containing >= 50% by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of >= 5 kgGF4EF1
S-4b202008 97 93Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of >= 5 kg, n.e.s. (excluding mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, containing >= 50% by weight, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10)GF4EF1
S-4b202008 97 94Mixtures of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, including mixtures containing >= 50% by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca “betel” nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of >= 4.5 kg but < 5 kgGF4EF1
S-4b202008 97 96Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of >= 4.5 kg but < 5 kg, n.e.s. (excluding mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in the Notes to Chapter 20, containing >= 50% by weight, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of sub-heading 1904 20 10)GF4EF1
S-4b202008 99 11Ginger, prepared or preserved, containing added spirit, with actual alcoholic strength of <= 11.85% masGF4EF1
S-4b202008 99 19Ginger, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11.85% masGF4EF1
S-4b202008 99 38Guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11.85% mas (excluding with sugar content > 9% by weight)GF4EF1
S-4b202008 99 40Fruit and other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength of > 11.85% mas (excluding with a sugar content of > 9% by weight, nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya)GF4EF1
S-4b20L 2008 99 48Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; Other, including mixtures other than those of subheading 2008 19; Other; Not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1 kg; Tropical fruitGF4EF1

L: Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya, and

Other

S-4b202008 99 49Fruit and other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excluding preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, plums, passion fruit, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahayaGF4EF1
S-4b202009 79 19Apple juice, unfermented, Brix value > 67 at 20°C, value of > 22 € per 100 kg, whether or not containing added sugar or other sweetening matter (excluding containing spirit)GF4EF1
S-4b202009 81 19Cranberry “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea” juice, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20°C, value of > € 30 per 100 kg (excluding containing spirit)GF4EF1
S-4b202009 81 59Cranberry “Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea” juice, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing <= 30% added sugar (excluding containing spirit)GF4EF1
S-4b202009 81 95Juice of fruit of the species Vaccinium macrocarpon, unfermented, Brix value <= 67 at 20°C (excluding containing added sugar or spirit)GF4EF1
S-4b202009 89 36Juice of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20°C, value of > € 30 per 100 kg (excluding containing spirit and mixtures)GF4EF1
S-4b202009 89 38Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20°C, value of > € 30 per 100 kg (excluding containing spirit, mixtures and juice of citrus fruits, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes including grape must, apples, cranberries and pears)GF4EF1
S-4b202009 89 71Cherry juice, unfermented, Brix value <= 67 at 20°C, value of > € 30 per 100 kg net weight, containing added sugar (excluding containing spirit)GF4EF1
S-4b202009 89 88Juice of guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing <= 30% added sugar (excluding mixtures or containing spirit)GF4EF1
S-4b202009 89 89Juice of fruit or vegetables, unfermented, Brix value <= 67 at 20°C, value of <= € 30 per 100 kg, containing <= 30% added sugar (excluding mixtures or containing spirit, and juice of citrus fruits, guavas, mangoes, mangosteens, papaws “papayas”, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes including grape must, apples, cranberries and pears)GF4EF1
S-4b202009 89 96Cherry juice, unfermented, Brix value <= 67 at 20°C (excluding containing added sugar or containing spirit)GF4EF1
S-4b21ex Chapter 21Miscellaneous edible preparationsGF2EF1
S-4b212101 11Extracts, essences and concentrates, of coffeeGF4EF1
S-4b212101 20Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or matéGF1EF1
S-4b212101 30 91Extracts, essences and concentrates, of roasted chicoryGF4EF1
S-4b212102 20 19Other inactive yeastsGF1EF1
S-4b212104 20Food preparations consisting of finely homogenised mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 gGF4EF1
S-4b212106 10Protein concentrates and textured protein substancesSRSR
S-4b212106 90 20Compound alcoholic preparations of a kind used for the manufacture of beverages and of an actual alcoholic strength of by volume of > 0,5% vol (excluding those based on odoriferous substances)GF4EF1
S-4b212106 90 30Isoglucose syrupsSRSR
S-4b212106 90 51Lactose syrupSRSR
S-4b212106 90 55Glucose syrup and maltodextrine syrupSRSR
S-4b212106 90 59Flavoured or coloured sugar syrups; other not elsewhere specified or included;SRSR
S-4b22ex Chapter 22Beverages, spirits and vinegarGF2EF1
S-4b22

2204 10 11 to

2204 30 10

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009, excluding other grape must other than in fermentationSRSR
S-4b222207Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strengthSREF1
S-4b222208 40Rum and other spirits obtained by distilling fermented sugar-cane productsSRSR
S-4b232302 50Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of leguminous plantsGF2EF1
S-4b232307 00 19Other wine leesGF2EF1
S-4b232308 00 19Other grape marcGF2EF1
S-4b232308 00 90Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or includedGF1EF1
S-4b232309 10 90Dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of sub-headings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk productsGF4EF1
S-4b232309 90 10Fish or marine mammal solubles, of a kind used in animal feedingGF1EF1
S-4b232309 90 91Beet-pulp with added molasses, of a kind used in animal feedingGF4EF1
S-4b232309 90 96Other preparations of a kind used in animal feeding, including premixes, n.e.s.GF4EF1
S-4c24ex Chapter 24Tobacco and manufactured tobacco substitutesGF2EF1
S-4c242401 10 60Sun-cured Oriental type tobacco, unstemmed or unstrippedGF1EF1
S-4c242402 10Cigars, cheroots and cigarillos containing tobaccoGF4EF1
S-4c242402 20 90Cigarettes, containing tobacco (excluding containing cloves)GF4EF1
S-4c242402 90Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutesGF4EF1
S-4c242403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essencesGF4EF1
S-5252519 90 10Magnesium oxide, other than calcined natural magnesium carbonateGF1EF1
S-5252522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825GF1EF1
S-5252523Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkersGF1EF1
S-527Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesGF1EF1
S-6a282801Fluorine, chlorine, bromine and iodineGF1EF1
S-6a282802Sulphur, sublimed or precipitated; colloidal sulphurGF1EF1
S-6a28ex 2804Hydrogen, rare gases and other non-metalsGF1EF1
S-6a282804 69Silicon, other than containing by weight not less than 99.99% of siliconSRSR
S-6a282805 19Alkali or alkaline-earth metals other than sodium and calciumGF1EF1
S-6a282805 30Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyedGF1EF1
S-6a282806Hydrogen chloride (hydrochloric acid); chlorosulphuric acidGF1EF1
S-6a282807Sulphuric acid; oleumGF1EF1
S-6a282808Nitric acid; sulphonitric acidsGF1EF1
S-6a282809Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically definedGF1EF1
S-6a282810 00 90Oxides of boron, other than diboron trioxide; boric acidsGF1EF1
S-6a282811Other inorganic acids and other inorganic oxygen compounds of non-metalsGF1EF1
S-6a282812Halides and halide oxides of non-metalsGF1EF1
S-6a282813Sulphides of non-metals; commercial phosphorus trisulphideGF1EF1
S-6a282814Ammonia, anhydrous or in aqueous solutionGF2EF1
S-6a282815Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassiumGF2EF1
S-6a282816Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or bariumGF1EF1
S-6a282817Zinc oxide; zinc peroxideGF2EF1
S-6a282818 10Artificial corundum, whether or not chemically definedGF2EF1
S-6a282818 20Aluminium oxide, other than artificial corundumGF1EF1
S-6a282819Chromium oxides and hydroxidesGF2EF1
S-6a282820Manganese oxidesGF2EF1
S-6a282821Iron oxides and hydroxides; earth colours containing by weight 70% or more of combined iron evaluated as Fe2O3GF1EF1
S-6a282822Cobalt oxides and hydroxides; commercial cobalt oxidesGF1EF1
S-6a282823Titanium oxidesGF2EF1
S-6a282824Lead oxides; red lead and orange leadGF1EF1
S-6a28ex 2825Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxidesGF1EF1
S-6a282825 10Hydrazine and hydroxylamine and their inorganic saltsGF2EF1
S-6a282825 80Antimony oxidesGF2EF1
S-6a282826Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine saltsGF1EF1
S-6a28ex 2827Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxidesGF1EF1
S-6a282827 10Ammonium chlorideGF2EF1
S-6a282827 32Aluminium chlorideGF2EF1
S-6a282828Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromitesGF1EF1
S-6a282829Chlorates and perchlorates; bromates and perbromates; iodates and periodatesGF1EF1
S-6a28ex 2830Sulphides, except for products under sub-heading 2830 10 00; polysulphides, whether or not chemically definedGF1EF1
S-6a282830 10Sodium sulphidesGF2EF1
S-6a282831Dithionites and sulphoxylatesGF1EF1
S-6a282832Sulphites; thiosulphatesGF1EF1
S-6a282833Sulphates; alums; peroxosulphates (persulphates)GF1EF1
S-6a282834 10NitritesGF2EF1
S-6a282834 21NitratesGF1EF1
S-6a282834 29GF1EF1
S-6a282835Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically definedGF2EF1
S-6a28ex 2836Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamateGF1EF1
S-6a282836 20Disodium carbonateGF2EF1
S-6a282836 40Potassium carbonatesGF2EF1
S-6a282836 60Barium carbonateGF2EF1
S-6a282837Cyanides, cyanide oxides and complex cyanidesGF1EF1
S-6a282839Silicates; commercial alkali metal silicatesGF1EF1
S-6a282840Borates; peroxoborates (perborates)GF1EF1
S-6a28ex 2841Salts of oxometallic or peroxometallic acidsGF1EF1
S-6a282841 61Potassium permanganateGF2EF1
S-6a282842Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azidesGF1EF1
S-6a282843Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metalsGF1EF1
S-6a28L 2844 30 11Uranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product; Cermets:GF1EF1
L: Other
S-6a28L 2844 30 51Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product; Cermets:GF1EF1
L: Other
S-6a282845 90 90Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these productsGF1EF1
S-6a282846Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metalsGF1EF1
S-6a282847Hydrogen peroxide, whether or not solidified with ureaGF1EF1
S-6a282848Phosphides, whether or not chemically defined, excluding ferrophosphorusGF1EF1
S-6a28ex 2849Carbides, whether or not chemically definedGF1EF1
S-6a282849 20Silicon carbide, whether or not chemically definedGF2EF1
S-6a282849 90 30Carbides of tungsten, whether or not chemically definedGF2EF1
S-6a28ex 2850Hydrides, nitrides, azides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849GF1EF1
S-6a28L 2850 00 60Azides; silicides:GF2EF1
L: Silicides
S-6a282852Compounds, inorganic or organic, of mercury, excluding amalgamsGF1EF1
S-6a282853Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metalsGF1EF1
S-6a292903Halogenated derivatives of hydrocarbonsGF2EF1
S-6a29ex 2904Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenatedGF1EF1
S-6a292904 20Derivatives containing only nitro or only nitroso groupsGF2EF1
S-6a29ex 2905Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivativesGF2EF1
S-6a292905 43MannitolSRSR
S-6a292905 44D-glucitol (sorbitol)SRSR
S-6a292905 45GlycerolGF1EF1
S-6a292906Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a29ex 2907PhenolsGF1EF1
S-6a292907 15 90Naphthols and their salts, other than 1-naphtholGF2EF1
S-6a29L 2907 22 00Polyphenols; phenol-alcohols; Hydroquinone (quinol) and its salts:GF2EF1
L: Hydroquinone (quinol)
S-6a292908Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcoholsGF1EF1
S-6a292909Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivativesGF2EF1
S-6a292910Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a292911Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a29ex 2912Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehydeGF1EF1
S-6a292912 41Vanillin (4-hydroxy-3-methoxybenzaldehyde)GF2EF1
S-6a292913Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912GF1EF1
S-6a29ex 2914Other Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a292914 11AcetoneGF2EF1
S-6a292914 22Cyclohexanone and methylcyclohexanonesGF2EF1
S-6a29L 2914 29 00Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function; Other:GF2EF1
L: Camphor
S-6a292915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesGF2EF1
S-6a29ex 2916Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a29L 2916 11 00Acrylic acid and its salts:GF4EF1
L: Acrylic acid
S-6a292916 12Esters of acrylic acidGF2EF1
S-6a292916 14Esters of methacrylic acidGF4EF1
S-6a29ex 2917Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a292917 11Oxalic acid, its salts and estersGF2EF1
S-6a29L 2917 12 00Adipic acid, its salts and esters;GF2EF1

L: Adipic acid and its salts

Bis(3,4-epoxycyclohexylmethyl) adipate (CAS RN 3130-19-6)

S-6a292917 14Maleic anhydrideGF4EF1
S-6a292917 32Dioctyl orthophthalatesGF2EF1
S-6a292917 35Phthalic anhydrideGF2EF1
S-6a292917 36Terephthalic acid and its saltsGF2EF1
S-6a29ex 2918Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a292918 14Citric acidGF2EF1
S-6a292918 15Salts and esters of citric acidGF2EF1
S-6a292918 21Salicylic acid and its saltsGF4EF1
S-6a292918 22o-Acetylsalicylic acid, its salts and estersGF2EF1
S-6a29L 2918 29 00Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives; OtherGF4EF1

L: Monohydroxynaphthoic acids

Other

S-6a292919Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a292920Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivativesGF1EF1
S-6a292921Amine-function compoundsGF2EF1
S-6a292922Oxygen-function amino-compoundsGF2EF1
S-6a292923Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically definedGF1EF1
S-6a29ex 2924Carboxyamide-function compounds and amide-function compounds of carbonic acidGF2EF1
S-6a292924 12Fluoroacetamide “ISO”, monocrotophos “ISO” and phosphamidon “ISO”GF4EF1
S-6a292924 19Acyclic amides, including acyclic carbamates, and their derivatives, and salts thereof (excluding meprobamate [INN], fluoroacetamide [ISO], monocrotophos [ISO] and phosphamidon [ISO])GF4EF1
S-6a292924 21Ureines and their derivatives; salts thereofGF4EF1
S-6a292924 232-Acetamidobenzoic acid (N-acetylanthranilic acid) and its saltsGF1EF1
S-6a292924 25Alachlor “ISO”GF4EF1
S-6a29ex 2924 29 70Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. ureines and their derivatives, salts thereof, 2-acetamidobenzoic acid “N-acetylanthranilic acid” and its salts, ethinamate “INN”, alachlor “ISO” and lidocaine “INN”)GF4EF1
S-6a29L 2924 29 70Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. ureines and their derivatives, salts thereof, 2-acetamidobenzoic acid “N-acetylanthranilic acid” and its salts, ethinamate “INN”, alachlor “ISO” and lidocaine “INN”)GF2EF1
L: Aspartame (CAS RN 22839-47-0)
S-6a292925Carboxyimide-function compounds (including saccharin and its salts) and imine-function compoundsGF1EF1
S-6a29ex 2926Nitrile-function compounds, except for the product of sub-heading 2926 10 00GF1EF1
S-6a292926 10AcrylonitrileGF2EF1
S-6a292927Diazo-, azo- or azoxy-compoundsGF2EF1
S-6a292928 00 90Other organic derivatives of hydrazine or of hydroxylamineGF1EF1
S-6a292929 10IsocyanatesGF2EF1
S-6a292929 90Other compounds with other nitrogen functionGF1EF1
S-6a29ex 2930Organo-sulphur compoundsGF2EF1
S-6a292930 20Thiocarbamates and dithiocarbamatesGF1EF1
S-6a292930 30Thiuram mono-, di- or tetrasulphidesGF1EF1
S-6a292930 40 10Methionine “INN”SRSR
S-6a292930 40 90Methionine (excluding methionine “INN”)GF4EF1
S-6a292930 602-(N,N-Diethylamino)ethanethiolGF4EF1
S-6a292930 80Aldicarb (ISO), Captafol (ISO) and methamidophos (ISO)GF4EF1
S-6a29ex 2930 90Organo-sulphur compounds; OtherSRSR
S-6a292930 90 13Cysteine and cystineGF2EF1
S-6a292930 90 16Derivatives of cysteine or of cystineGF2EF1
S-6a29ex 2930 90 98Organo-sulphur compounds; Other; OtherGF4EF1
S-6a29L 2930 90 98Organo-sulphur compounds; Other; Other:GF1EF1

Potassium- or sodium-salt of O-ethyl-, O-isopropyl-, O-butyl-, O-isobutyl- or O-pentyl-dithiocarbonates

Other

S-6a292931Other organo-inorganic compoundsGF1EF1
S-6a29ex 2932Heterocyclic compounds with oxygen hetero-atom(s) onlyGF1EF1
S-6a292932 122-Furaldehyde (furfuraldehyde)GF2EF1
S-6a292932 13Furfuryl alcohol and tetrahydrofurfuryl alcoholGF2EF1
S-6a29L 2932 20 90Heterocyclic compounds with oxygen hetero-atom(s) only; Lactones; Other:GF2EF1

L: Coumarin,

(R)-4-propyldihydrofuran-2(3H)-one (CAS RN 63095-51-2) with a purity by weight of 98 % or more

Methylcoumarins and ethylcoumarins

S-6a29ex 2933Heterocylic compounds with nitrogen hetero-atom(s) only sub-headingGF1EF1
S-6a292933 61MelamineGF2EF1
S-6a292934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compoundsGF1EF1
S-6a29ex 2935SulphonamidesGF2EF1
S-6a292935 90 303-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide; metosulam “ISO”GF1EF1
S-6a292938Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivativesGF1EF1
S-6a29ex 2940Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under headings 2937, 2938 or 2939GF2EF1
S-6a29L 2940 00 00Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939GF1EF1
L: Rhamnose, raffinose and mannose
S-6a29L 2940 00 00Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: OtherSREF1
L: D(+)- Trehalose dihydrate (CAS RN 6138-23-4)
S-6a292941 20 30Dihydrostreptomycin, its salts, esters and hydratesGF1EF1
S-6a292942Other organic compoundsGF1EF1
S-6b31ex 3102Mineral or chemical fertilisers, nitrogenousGF1EF1
S-6b313102 10Urea, whether or not in aqueous solutionSREF1
S-6b313102 29Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate; OtherSREF1
S-6b313102 30Ammonium nitrate, whether or not in aqueous solutionSREF1
S-6b313102 80Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solutionSREF1
S-6b313102 90Other, including mixtures not specified in the foregoing sub-headingsSREF1
S-6b313103 11SuperphosphatesGF2EF1
S-6b313103 19GF2EF1
S-6b313105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kgGF2EF1
S-6b32ex Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksGF1EF1
S-6b323201 90 20Sumach extract, vallonia extract, oak extract or chestnut extractSRSR
S-6b32L 3201 90 90Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives; Other; Other:SRSR

L: Tanning extracts of eucalyptus,

Tanning extracts derived from gambier and myrobalan fruits,

Other tanning extracts of vegetable origin, and Reaction product of Acacia mearnsii extract, ammonium chloride and formaldehyde (CAS RN. 85029-52-3)

S-6b323204Synthetic organic colouring matter, whether or not chemically defined; preparations as specified the Notes to Chapter 32 based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically definedGF4EF1
S-6b323206Other colouring matter; preparations as specified in the Notes to Chapter 32, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically definedGF2EF1
S-6b33Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparationsGF1EF1
S-6b34Chapter 34Soap, 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 plasterGF1EF1
S-6b353501Casein, caseinates and other casein derivatives; casein gluesGF2EF1
S-6b353502 90 90Albuminates and other albumin derivativesGF1EF1
S-6b353503Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501GF1EF1
S-6b353504Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromedGF1EF1
S-6b353505 10 50Starches, esterified or etherifiedGF1EF1
S-6b353506Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kgGF1EF1
S-6b353507Enzymes; prepared enzymes not elsewhere specified or includedGF2EF1
S-6b36Chapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsGF1EF1
S-6b37Chapter 37Photographic or cinematographic goodsGF1EF1
S-6b38ex Chapter 38Miscellaneous chemical productsGF1EF1
S-6b383809 10Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included; With a basis of amylaceous substancesSRSR
S-6b383802Activated carbon; activated natural mineral products; animal black, including spent animal blackGF2EF1
S-6b383817 00Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of headings 2707 or 2902GF2EF1
S-6b383823 12Oleic acidGF2EF1
S-6b383823 70Industrial fatty alcoholsGF2EF1
S-6b383824 60Sorbitol other than that of sub-heading 2905 44SRSR
S-6b383825Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in the Notes to Chapter 38GF2EF1
S-7a39ex Chapter 39Plastics and articles thereofGF1EF1
S-7a393901Polymers of ethylene, in primary formsGF2EF1
S-7a393902Polymers of propylene or of other olefins, in primary formsGF2EF1
S-7a393903Polymers of styrene, in primary formsGF2EF1
S-7a393904Polymers of vinyl chloride or of other halogenated olefins, in primary formsGF2EF1
S-7a393906 10Poly(methyl methacrylate)GF2EF1
S-7a393907 10PolyacetalsGF4EF1
S-7a393907 69Poly(ethylene terephthalate”, in primary forms, having a viscosity number of < 78 ml/gGF2EF1
S-7a393907 99Other polyesters; Other; OtherGF2EF1
S-7a393908Polyamides in primary formsGF4EF1
S-7a393920Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, supported or similarly combined with other materialsGF2EF1
S-7a39L 3921 90 10Other plates, sheets, film, foil and strip, of plastics; Other; Of condensation or rearrangement polymerisation products, whether or not chemically modified:GF2EF1
L: Of polyesters, other than corrugated sheets and plates
S-7a393923 21Sacks and bags (including cones), of polymers of ethyleneGF2EF1
S-7b40ex Chapter 40Rubber and articles thereofGF1EF1
S-7b404010Conveyor or transmission belts or belting, of vulcanised rubberGF4EF1
S-8a41ex 4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further preparedGF2EF1
S-8a414104 41 19Other, Buffalo leather, split, chrome tanned synthetic retanned (“crust”), drySRSR
S-8a414104 49 19OtherSRSR
S-8a41L 4106 31 00Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared; Of swine; In the wet state (including wet-blue);GF1EF1
L: Split
S-8a414106 32Tanned or crust hides and skins of swine, without wool or hair on, whether or not split, but not further prepared, in the dry state (crust)GF1EF1
S-8a414107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114GF2EF1
S-8a414112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114GF2EF1
S-8a41ex 4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114GF1EF1
S-8a414113 10Of goats or kidsGF2EF1
S-8a414114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leatherGF2EF1
S-8a414115 10Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rollsGF2EF1
S-8b42ex Chapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)GF1EF1
S-8b42ex 4202Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping- bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paperGF2EF1
S-8b424202 12 11Executive-cases, briefcases, school satchels and similar containers, with outer surface of plastic sheetingGF4EF1
S-8b424202 12 19Trunks, suitcases, vanity cases and similar containers of leather, with outer surface of plastic sheeting (excluding executive-cases)GF4EF1
S-8b424202 22 10Handbags, whether or not with shoulder straps, including those without handles, with outer surface of plastic sheetingGF4EF1
S-8b424202 32 10Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of plastic sheetingGF4EF1
S-8b424202 92 11Travelling-bags, toilet bags, rucksacks and sports bags, with outer surface of plastic sheetingGF4EF1
S-8b424202 92 15Musical instrument cases with outer surface of plastic sheetingGF4EF1
S-8b424202 92 19Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery boxes, cutlery cases, binocular cases, camera cases, gun cases, holsters and similar containers, with outer surface of plastic sheeting (excluding travelling-cases, briefcases, satchels and similar containers, bag or handbag articles, travelling-bags, toilet bags, sports bags, rucksacks and musical instrument cases)GF4EF1
S-8b424203Articles of apparel and clothing accessories, of leather or of composition leatherGF2EF1
S-8b43Chapter 43Furskins and artificial fur; manufactures thereofGF1EF1
S-9a44ex Chapter 44Wood and articles of wood, wood charcoalGF1EF1
S-9a444410Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substancesGF2EF1
S-9a444411Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substancesGF2EF1
S-9a444412Plywood, veneered panels and similar laminated woodGF2EF1
S-9a444418 10Windows, French windows and their frames, of woodGF2EF1
S-9a444418 20 10Doors and their frames and thresholds, of tropical wood as specified in the Notes to Chapter 44GF2EF1
S-9a444418 73 10Flooring panels for mosaic floors, assembled, of bamboo or with at least the top wear layer of bambooGF2EF1
S-9a444418 74Assembled flooring panels for mosaic floors, of woodGF2EF1
S-9a444420 10 11Statuettes and other ornaments, of tropical wood as specified in the Notes to Chapter 44GF2EF1
S-9a444420 90 10Wood marquetry and inlaid woodGF2EF1
S-9a444420 90 91Of tropical wood specified in the Notes to Chapter 44GF2EF1
S-9b45ex Chapter 45Cork and articles of corkGF1EF1
S-9b454503Articles of natural corkGF2EF1
S-9b46Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkGF2EF1
S-11a50Chapter 50SilkGF3EF1
S-11a51ex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabricGF3EF1
S-11a515105Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)SRSR
S-11a52Chapter 52CottonGF3EF1
S-11a53Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarnGF3EF1
S-11a54Chapter 54Man-made filaments; strip and the like of man-made textile materialsGF3EF1
S-11a55Chapter 55Man-made staple fibresGF3EF1
S-11a56Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereofGF3EF1
S-11a57Chapter 57Carpets and other textile floor coveringsGF3EF1
S-11a58Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroideryGF3EF1
S-11a59Chapter 59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial useGF3EF1
S-11a60Chapter 60Knitted or crocheted fabricsGF3EF1
S-11b61Chapter 61Articles of apparel and clothing accessories, knitted or crochetedGF3EF1
S-11b62Chapter 62Articles of apparel and clothing accessories, not knitted or crochetedGF3EF1
S-11b63Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; ragsGF3EF1
S-12a64ex Chapter 64Footwear, gaiters and the like; parts of such articlesGF2EF1
S-12a646401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processesGF4EF1
S-12a646402Other footwear with outer soles and uppers of rubber or plasticsGF4EF1
S-12a646404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materialsGF4EF1
S-12a646405 90 10Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of materials other than leather, composition leather or textile materials (excluding orthopaedic footwear and toy footwear)GF4EF1
S-12b65Chapter 65Headgear and parts thereofGF1EF1
S-12b66Chapter 66Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereofGF2EF1
S-12b67Chapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairGF1EF1
S-1368Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materialsGF1EF1
S-1369ex Chapter 69Ceramic productsGF2EF1
S-13696910Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixturesGF4EF1
S-13696911Tableware, kitchenware, other household articles and toilet articles, of porcelain or chinaGF4EF1
S-1370Chapter 70Glass and glasswareGF2EF1
S-1471ex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coinGF1EF1
S-14717117Imitation jewelleryGF2EF1
S-15a727202Ferro-alloysGF2EF1
S-15a73Chapter 73Articles of iron or steelGF1EF1
S-15b74Chapter 74Copper and articles thereofGF2EF1
S-15b757505 12Bars, rods and profiles, of nickel alloysGF1EF1
S-15b757505 22Wire, of nickel alloysGF1EF1
S-15b757506 20Plates, sheets, strip and foil, of nickel alloysGF1EF1
S-15b757507 20Nickel tube or pipe fittingsGF1EF1
S-15b76ex Chapter 76Aluminium and articles thereofGF2EF1
S-15b767601Unwrought aluminiumSRSR
S-15b78ex Chapter 78Lead and articles thereofGF2EF1
S-15b787801 10Refined leadSREF1
S-15b787801 91Unwrought lead other than refined, containing by weight antimony as the principal other elementSREF1
S-15b787801 99 10For refining, containing 0,02% or more by weight of silver (bullion lead)SRSR
S-15b787801 99 90Unwrought lead other than refined and other than containing by weight antimony as the principal other elementGF1EF1
S-15b79ex Chapter 79Zinc and articles thereofGF2EF1
S-15b797901Unwrought zincSRSR
S-15b797903Zinc dust, powders and flakesSRSR
S-15b81ex Chapter 81Other base metals; cermets; articles thereofGF2EF1
S-15b818101 10Tungsten (wolfram) powdersSRSR
S-15b818101 94Unwrought tungsten (wolfram), including bars and rods obtained simply by sinteringGF1EF1
S-15b818102 10Molybdenum powdersSRSR
S-15b818102 94Unwrought molybdenum, including bars and rods obtained simply by sinteringSRSR
S-15b818104 11Unwrought magnesium, containing at least 99,8 % by weight of magnesiumGF1EF1
S-15b818104 19Unwrought magnesium other than of sub-heading 8104 11 00GF1EF1
S-15b818107 20Unwrought cadmium; powdersGF1EF1
S-15b818108 20Unwrought titanium; powdersGF1EF1
S-15b818108 30Titanium waste and scrapGF1EF1
S-15b818109 20Unwrought zirconium; powdersSRSR
S-15b818110 10Unwrought antimony; powdersSRSR
S-15b818112 21 90Chromium unwrought powders; otherSRSR
S-15b818112 51Thallium unwrought powdersSRSR
S-15b818112 59Thallium, otherSRSR
S-15b818112 92Other unwrought; waste and scrap; powdersSRSR
S-15b818113 00 20Unwrought cermetsSRSR
S-15b82ex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metalGF2EF1
S-15b828211 10Sets of assorted articles of knives of heading 8211; sets in which there is a higher number of knives of heading 8211 than of any other articleGF4EF1
S-15b828211 91Table knives having fixed blades of base metal, including handles (excluding butter knives and fish knives)GF4EF1
S-15b828211 92Knives with fixed blades of base metal (excluding straw knives, machetes, knives and cutting blades for machines or mechanical appliances, table knives, fish knives, butter knives, razors and razor blades and knives of heading 8214)GF4EF1
S-15b828211 93Knives having other than fixed blades, including pruning knives, of base metal (excluding razors)GF4EF1
S-15b828211 94Blades of base metal for table knives, pocket knives and other knives of heading 8211GF4EF1
S-15b828215 10 30Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of stainless steel, containing at least one article plated with precious metalGF4EF1
S-15b828215 20 10Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of stainless steel, containing no articles plated with precious metalGF4EF1
S-15b828215 99 10Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of stainless steel, not plated with precious metal (excluding sets of articles such as lobster cutters and poultry shears)GF4EF1
S-15b83Chapter 83Miscellaneous articles of base metalGF2EF1
S-1684ex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereofGF1EF1
S-16848401 10Nuclear reactorsGF2EF1
S-16848407 21 10Outboard motors, of a cylinder capacity not exceeding 325 cm3GF4EF1
S-1685ex Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesGF1EF1
S-16858516 50 00Microwave ovensGF2EF1
S-16858517 69 30Reception apparatus for radio-telephony or radio telegraphyGF2EF1
S-16858517 70 00Parts of telephone sets, telephones for cellular networks or for other wireless networks and of other apparatus for the transmission or reception of voice, images or other data, n.e.s.GF2EF1
S-16858519 20Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks)GF2EF1
S-16858519 30Turntables (record-decks)GF2EF1
S-16858519 81Sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media (excl. those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables and telephone answering machines)GF2EF1
S-16858519 89Sound recording or sound reproducing apparatus (excl. using magnetic, optical or semiconductor media, those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables and telephone answering machines)GF2EF1
S-1685ex 8521Video recording or reproducing apparatus, whether or not incorporating a video tunerGF2EF1
S-16858521 90Video recording or reproducing apparatus, whether or not incorporating a video tune; OtherGF1EF1
S-16858525Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound- recording or -reproducing apparatus; television cameras; digital cameras and video camera recordersGF2EF1
S-1685ex 8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or -reproducing apparatus or a clockGF2EF1
S-16858527 21 70Radio-broadcast receivers of a type used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating a laser reading system (excluding those capable of receiving and decoding digitalGF4EF1
S-16858527 21 92

Radio Data System signals)

Cassette-radio-broadcast receivers of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating an analogue and digital reading system (excluding those capable of receiving and decoding digital Radio Data System signals)

GF4EF1
S-1685ex 8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatusGF2EF1
S-16858528 42Cathode-ray tube monitors “CRT” capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 (excl. with TV receiver)GF1EF1
S-16858528 52Other monitors; Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471GF1EF1
S-16858528 59Other monitors: OtherGF4EF1
S-16858528 62Projectors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 (excl. with TV receiver)GF1EF1
S-16858528 69 80Projectors: Other, OtherGF4EF1
S-16858528 72Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; Other colour; OtherGF4EF1
S-16858528 73Reception apparatus for television, black and white or other monochrome, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, designed to incorporate a video display or screenGF1EF1
S-16858529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528GF2EF1
S-16858540 11Cathode ray television picture tubes, including video monitor cathode ray tubes, colour, or black-and-white or other monochromeGF2EF1
S-16858540 12GF2EF1
S-17a86Chapter 86Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kindsGF1EF1
S-17b87ex Chapter 87Vehicles other than railway or tramway rolling stock, and parts and accessories thereofGF1EF1
S-17b87ex 8702Motor vehicles for the transport of ten or more persons, including the driverGF2EF1
S-17b878702 10 11Motor vehicles for the transport of >= 10 persons, including driver, with only diesel engine, of a cylinder capacity of > 2.500 cm³, newGF4EF1
S-17b878702 10 19Motor vehicles for the transport of >= 10 persons, including driver, with only diesel engine, of a cylinder capacity of > 2.500 cm³, usedGF4EF1
S-17b878702 20 10Motor vehicles for the transport of >= 10 persons, including driver, with both diesel engine and electric motor as motors for propulsion, of a cylinder capacity of > 2.500 cm³GF4EF1
S-17b878702 30 10Motor vehicles for the transport of >= 10 persons, including driver, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of a cylinder capacity of > 2.800 cm³GF4EF1
S-17b878702 90 11Motor vehicles for the transport of >= 10 persons, including driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of > 2.800 cm³, new (excluding with electric motor for propulsion)GF4EF1
S-17b878702 90 19Motor vehicles for the transport of >= 10 persons, including driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of > 2.800 cm³, used (excluding with electric motor for propulsion)GF4EF1
S-17b878703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing carsGF2EF1
S-17b878704Motor vehicles for the transport of goodsGF2EF1
S-17b878705Special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)GF2EF1
S-17b87ex 8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705GF2EF1
S-17b878706 00 11Chassis with compression ignition internal combustion engines, of cylinder capacity > 2.500 cm³ or with spark-ignition internal combustion engines of cylinder capacity > 2.800 cm³, for motor vehicles for the transport of ten or more persons and motor vehicles for the transport of goodsGF4EF1
S-17b878707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705GF2EF1
S-17b878708Parts and accessories of the motor vehicles of headings 8701 to 8705GF2EF1
S-17b878709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway-station platforms; parts of the foregoing vehiclesGF2EF1
S-17b878711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecarsGF2EF1
S-17b878712Bicycles and other cycles (including delivery tricycles), not motorisedGF2EF1
S-17b878714Parts and accessories of vehicles of headings 8711 to 8713GF2EF1
S-17b88Chapter 88Aircraft, spacecraft, and parts thereofGF1EF1
S-17b89Chapter 89Ships, boats and floating structuresGF1EF1
S-1890Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofGF2EF1
S-1891ex Chapter 91Clocks and watches and parts thereofGF2EF1
S-18919113 20Watch straps, watch bands and watch bracelets, and parts thereof, of base metal, whether or not gold- or silver-plated, n.e.s.GF4EF1
S-18919113 90Watch straps, watch bands and watch bracelets, and parts thereof, n.e.s.GF4EF1
S-1892Chapter 92Musical instruments; parts and accessories of such articlesGF1EF1
S-2094ex Chapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildingsGF1EF1
S-20949405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or includedGF2EF1
S-2095ex Chapter 95Toys, games and sports requisites; parts and accessories thereofGF1EF1
S-20959503 00 35 to 9503 00 99Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kindsGF2EF1
S-2096ex Chapter 96Miscellaneous manufactured articlesGF1EF1
S-2096L 9620 00 91Monopods, bipods, tripods and similar articles; Other; Of plastics and aluminium:GF2EF1
L: Other

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. They establish a trade preference scheme for developing countries, known as the Generalised Scheme of Preferences (“GSP”). The GSP offers a lower rate of import duty (including a nil rate) (“GSP rate”), on certain goods originating from eligible developing countries, than applies in a standard case under the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430).

Regulation 3 sets out the key elements of the scheme, being frameworks, each covering different countries and goods; and providing for rules to calculate preferential rates of import duty. Regulation 4 establishes the GSP qualification rules. Regulation 5 allows a preferential GSP rate to be applied, provided the GSP qualification rules are satisfied on the declaration acceptance date.

Regulations 6-8 establish the three frameworks under the scheme. The countries to which the least developed countries framework (“LDCF”) applies are the same as those classified as least developed countries in Part 2 of Schedule 3 of the Taxation (Cross-border Trade) Act 2018(39) (“the Act”). The countries to which the general framework (“GF”) or the enhanced framework (“EF”) apply are listed in Schedule 1.

Regulation 9 provides for suspension of countries from the GSP in certain circumstances where a trade arrangement has been implemented under section 9 of the Act. A GSP country suspended under regulation 10 ceases to be a qualifying GSP country and for practical purposes the rest of these Regulations do not apply to it.

Regulation 10 specifies the goods that are covered by the framework arrangements (“GSP goods”). In the case of the LDCF, all goods except arms and ammunition are covered. The goods covered by the other two frameworks are listed in a “GSP Specified Goods Table” in Part 2 of Schedule 5. Goods covered by either the GF or EF are listed in the GSP Specified Goods Table and specified as “GF goods” or “EF goods” by regulation 10(3) and 10(4) respectively.

Regulations 11-14 set out the rules for calculation of the GSP rates under the frameworks. The codes for calculation of the GSP preferential rate of import duty applicable to GF or EF goods are listed in the GSP Specified Goods Table and given effect by regulations 13 and 14.

Regulations 15 to 19 are additional provisions covering the EF. That framework grants enhanced preferential rates for countries that meet an economic vulnerability test and satisfy other criteria relating to the conventions listed in Schedule 2. The Secretary of State may suspend a country from the EF under regulation 18 or 19, by publishing a suspension notice, where it has been determined the regulation 15 criteria are no longer satisfied. Provided that suspended country is still an eligible developing country and the Secretary of State does not consider it appropriate to suspend the country from the GSP, for reasons given in regulation 21(2), the GF will apply instead.

Regulation 20 provides that customs cooperation and proof of origin conditions may be imposed on qualifying GSP countries, to be specified in a published notice.

Regulation 21 provides for the grounds on which the Secretary of State may publish a notice to suspend a country from the GSP or suspend or vary GSP rates on goods originating from a qualifying GSP country. Regulation 21(3) requires a warning and assessment procedure to be followed beforehand, as specified in regulation 26.

Regulations 22-24 set out other grounds on which the GSP rate on specified GSP goods may be suspended (or in the case of safeguard measures, varied) by published notice. Goods graduation, as outlined in regulation 22 and Schedule 3 means that the GSP rate is suspended on specified goods from specified GF countries when the value of imports into the British Islands exceeds certain thresholds when compared to the value of such imports overall. For the purposes of goods graduation, the GSP section divisions in the GSP Specified Goods Table are used to measure the value of imports from all GSP countries, even though that Table is used primarily for GF and EF purposes.

A trade preference safeguard measure under regulation 23 and Schedule 4 may temporarily suspend or vary GSP rates on certain goods originating from some or all GSP countries, where GSP imports threaten to cause serious difficulties to United Kingdom producers of like goods or directly competing goods.

Regulation 24 deals with “additional import duties” imposed on certain goods from certain countries, in the form of a trade remedy. In such a case, the GSP rate is suspended on those goods.

Regulation 25 makes general provision about notices. Regulation 26 provides for a warning and assessment procedure. That procedure refers to a warning notice (regulation 27) and assessment notice (regulation 28). The warning and assessment procedure is mandatory for suspensions under regulations 19 and 21 (except where regulation 21(4) applies); and for the application of a trade preference safeguard measure, in non-urgent cases, under regulation 23 and Schedule 4.

Regulation 30 makes amendments to the list of eligible developing countries in Schedule 3 to the Act(40).

This instrument is one of a group of instruments covered by an overarching Tax Information and Impact Note. The TIIN primarily focusses on the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and will be available in due course at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

The Explanatory Memorandum is being published alongside that Tax Information and Impact Note on the same website. There is no significant impact on business, charities or voluntary bodies as this instrument broadly replicates existing European Union legislation.

(4)

OJ No L 303 31.10.2012, p.1. Regulation (EU) No 978/2012 is direct EU legislation, incorporated into the law of the United Kingdom by section 3 of the European Union (Withdrawal) Act 2018, except that it will cease to have effect on the commencement of paragraph 1(1) of Schedule 7 to the Act.

(6)

See article 1.2(b) of the EU GSP.

(7)

Cmnd. 7466. Available electronically at the Foreign Commonwealth and Development Office treaties database treaties.fco.gov.uk. A hard copy is available free of charge at the offices of the Foreign and Commonwealth Office, King Charles Street, London SW1A 2AH.

(8)

Cmnd. 2307. Available electronically and hard copy, as described above.

(9)

Cmnd.1927. Available electronically and hard copy, as described above.

(10)

Cmnd. 3277. Available electronically and hard copy, as described above.

(11)

HMRC principal offices are at 100 Parliament Street, London, SW1A 2BQ.

(12)

Cmnd. 4421. All Schedule 2 conventions are available electronically at the Foreign and Commonwealth Office treaties database treaties.fco.gov.uk. Hard copies are available free of charge at the offices of the Foreign and Commonwealth Office, King Charles Street, London SW1A 2AH.

(13)

Cmnd. 4108.

(14)

Cmnd. 6702.

(15)

Cmnd. 6702.

(16)

Cmnd. 643.

(17)

Cmnd. 1775.

(18)

Cmnd. 1976.

(19)

Cmnd. 3693.

(20)

Cmnd. 7638.

(21)

Cmnd. 7852.

(22)

Cmnd. 5039.

(23)

Cmnd. 313.

(24)

Cmnd. 5301.

(25)

Cmnd. 5275.

(26)

Cmnd. 5213.

(27)

Cmnd. 6647.

(28)

Cmnd 977.

(29)

Cmnd. 3108.

(30)

Cmnd. 2915.

(31)

Cmnd. 2833.

(32)

Cmnd. 6170.

(33)

Cmnd. 6581.

(34)

Cmnd. 6485.

(35)

Cmnd. 2631.

(36)

Cmnd. 2307.

(37)

Cmnd. 1927.

(38)

Cmnd. 6854.

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