Search Legislation

Advanced Search (including Welsh legislation in Welsh language)

Council Regulation (EEC) No 2658/87Show full title

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff

Help about what version

What Version

Close

This is a legislation item that originated from the EU

After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.

The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.

Changes to legislation:

There are outstanding changes not yet made to Council Regulation (EEC) No 2658/87. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made to the legislation appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

  1. Introductory Text

  2. Article 1.(1) A goods nomenclature, hereinafter called the ‘ Combined Nomenclature...

  3. Article 2.An Integrated Tariff of the European Communities, hereinafter referred to...

  4. Article 3.(1) Each CN subheading shall have an eight digit code...

  5. Article 4.. . . . . . . . . ....

  6. Article 5.(1) The Taric shall be used by the Commission and...

  7. Article 6.The Taric shall be established, updated, managed and disseminated by...

  8. Article 7.. . . . . . . . . ....

  9. Article 8.The committee provided for in Article 247 of the Community...

  10. Article 9.(1) Measures relating to the matters set out below shall...

  11. Article 10.(1) The Commission shall be assisted by the Customs Code...

  12. Article 11.. . . . . . . . . ....

  13. Article 12.(1) The Commission shall adopt each year, a regulation reproducing...

  14. Article 13.. . . . . . . . . ....

  15. Article 14.Where a tariff preference is granted on the basis or...

  16. Article 15.(1) The codes and the descriptions of goods established on...

  17. Article 16.Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby...

  18. Article 17.This Regulation shall enter into force on the third day...

  19. Signature

    1. ANNEX I

      COMBINED NOMENCLATURE

      1. PART ONE PRELIMINARY PROVISIONS

        1. SECTION I GENERAL RULES

          1. A. General rules for the interpretation of the Combined Nomenclature

          2. B. General rules concerning duties

          3. C. General rules applicable both to nomenclature and to duties

        2. SECTION II SPECIAL PROVISIONS

          1. A. Goods for certain categories of ships, boats and other vessels...

          2. B. Civil aircraft and goods for use in civil aircraft

          3. C. Pharmaceutical products

          4. D. Standard rate of duty

          5. E. Containers and packing materials

          6. F. Favourable tariff treatment by reason of the nature of the...

          7. SIGNS, ABBREVIATIONS AND SYMBOLS

            1. Note:

          8. SUPPLEMENTARY UNITS

      2. PART TWO SCHEDULE OF CUSTOMS DUTIES

        1. SECTION I LIVE ANIMALS; ANIMAL PRODUCTS

          1. Notes

            1. 1. Any reference in this section to a particular genus or...

            2. 2. Except where the context otherwise requires, throughout the nomenclature any...

          2. CHAPTER 1 LIVE ANIMALS

            1. Note

              1. 1. This chapter covers all live animals, except:

          3. CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL

            1. Note

              1. 1. This chapter does not cover:

            2. Additional notes

              1. 1. The following expressions have the meanings hereby assigned to them:...

              2. 2. The following expressions have the meanings hereby assigned to them:...

              3. 3. For the purposes of heading  0204 , the following expressions...

              4. 4. The following expressions have the meanings hereby assigned to them:...

              5. 5. The duty rate applicable to mixtures falling in this chapter...

              6. 6. Uncooked seasoned meats fall in Chapter 16. ‘ Seasoned meat ’...

              7. 7. For the purposes of subheadings  0210 11 to 0210 93...

          4. CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. In this chapter, the term ‘ pellets ’ means products...

            2. Additional notes

              1. 1. For the purposes of subheadings  0305 32 11 and 0305...

              2. 2. For the purposes of the subheadings referred to in the...

          5. CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

            1. Notes

              1. 1. The expression ‘ milk ’ means full-cream milk or partially...

              2. 2. For the purposes of heading  0405 :

              3. 3. Products obtained by the concentration of whey and with the...

              4. 4. This chapter does not cover:

            2. Subheading notes

              1. 1. For the purposes of subheading  0404 10 , the expression...

              2. 2. For the purposes of subheading  0405 10 , the term...

            3. Additional notes

              1. 1. The duty rate applicable to mixtures falling in headings  0401...

              2. 2. For the purposes of subheadings  0408 11 and 0408 19...

              3. 3. Dairy produce of Chapter 4 includes dairy permeates, which are...

              4. 4. For the purposes of subheadings 0404 10 and 0404 90...

          6. CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  0501 , the sorting of...

              3. 3. Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar...

              4. 4. Throughout the nomenclature, the expression ‘ horsehair ’ means hair...

        2. SECTION II VEGETABLE PRODUCTS

          1. Note

            1. 1. In this section, the term ‘ pellets ’ means products...

          2. CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

            1. Notes

              1. 1. Subject to the second part of heading  0601 , this...

              2. 2. Any reference in heading  0603 or 0604 to goods of...

          3. CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

            1. Notes

              1. 1. This chapter does not cover forage products of heading  1214...

              2. 2. In headings  0709 to 0712 , the word ‘vegetables’ includes...

              3. 3. Heading  0712 covers all dried vegetables of the kinds falling...

              4. 4. However, dried or crushed or ground fruits of the genus...

          4. CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

            1. Notes

              1. 1. This chapter does not cover inedible nuts or fruits.

              2. 2. Chilled fruits and nuts are to be classified in the...

              3. 3. Dried fruit or dried nuts of this chapter may be...

            2. Additional notes

              1. 1. The content of various sugars expressed as sucrose (sugar content)...

              2. 2. For the purposes of subheadings  0811 90 11 , 0811...

              3. 3. For the purposes of subheadings  0811 90 11 , 0811...

          5. CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES

            1. Notes

              1. 1. Mixtures of the products of headings  0904 to 0910 are...

              2. 2. This chapter does not cover cubeb pepper ( Piper cubeba...

            2. Additional note

              1. 1. The rate of duty applicable to mixtures referred to in...

          6. CHAPTER 10 CEREALS

            1. Notes

              1. 1. The products specified in the headings of this chapter are...

              2. 2. Heading  1005 does not cover sweetcorn (Chapter 7).

            2. Subheading note

              1. 1. The term ‘durum wheat’ means wheat of the species Triticum...

            3. Additional notes

              1. 1. The following terms have the meanings hereunder assigned to them:...

              2. 2. The duty-rate applicable to mixtures of this chapter is as...

          7. CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Products from the milling of the cereals listed in the...

              3. 3. For the purposes of heading  1103 , the terms ‘groats’...

            2. Additional notes

              1. 1. The duty-rate applicable to mixtures of this chapter shall be...

              2. 2. For the purposes of heading  1106 , the terms ‘...

          8. CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

            1. Notes

              1. 1. Heading  1207 applies, inter alia, to palm nuts and kernels,...

              2. 2. Heading  1208 applies not only to non-defatted flours and meals...

              3. 3. For the purposes of heading  1209 , beet seeds, grass...

              4. 4. Heading  1211 applies, inter alia, to the following plants or...

              5. 5. For the purposes of heading  1212 , the term ‘seaweeds...

            2. Subheading note

              1. 1. For the purposes of subheading  1205 10 , the expression...

          9. CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

            1. Note

              1. 1. Heading  1302 applies, inter alia, to liquorice extract and extract...

            2. Additional note

              1. 1. Mixtures of pectic substances and sugar, with a sugar content...

          10. CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

            1. Notes

              1. 1. This chapter does not cover the following products which are...

              2. 2. Heading  1401 applies, inter alia, to bamboos (whether or not...

              3. 3. Heading  1404 does not apply to wood wool (heading  4405...

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

          1. CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  1509 does not apply to oils obtained from olives...

              3. 3. Heading  1518 does not cover fats or oils or their...

              4. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and...

            2. Subheading note

              1. 1. For the purposes of subheadings  1514 11 and 1514 19...

            3. Additional notes

              1. 1. For the purposes of subheadings  1507 10 , 1508 10...

              2. 2. Headings  1509 and 1510 cover only oils derived solely from...

              3. 3. Subheadings  1522 00 31 and 1522 00 39 do not...

              4. 4. The analytical methods for the determination of the characteristics of...

              5. 5. Food preparations made from products of Chapter 15 presented in...

        4. SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

          1. Note

            1. 1. In this section, the term ‘ pellets ’ means products...

          2. CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

            1. Notes

              1. 1. This chapter does not cover meat, meat offal, fish, crustaceans,...

              2. 2. Food preparations fall in this chapter provided that they contain...

            2. Subheading notes

              1. 1. For the purposes of subheading  1602 10 , the expression...

              2. 2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in...

            3. Additional notes

              1. 1. For the purposes of subheadings  1602 31 11 , 1602...

              2. 2. For the purposes of subheadings  1602 41 10 , 1602...

          3. CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

            1. Note

              1. 1. This chapter does not cover:

            2. Subheading notes

              1. 1. For the purposes of subheadings  1701 12 , 1701 13...

              2. 2. Subheading  1701 13 covers only cane sugar obtained without centrifugation,...

            3. Additional notes

              1. 1. For the purposes of subheadings  1701 12 10 , 1701...

              2. 2. The duty applicable to raw sugar of subheadings  1701 12...

              3. 3. For the purposes of subheading  1701 99 10 , ‘...

              4. 4. For products of subheadings  1702 20 10 , 1702 60...

              5. 5. For the purposes of subheadings  1702 30 10 , 1702...

              6. 6. ‘ Inulin syrup ’ means:

              7. 7. When imported in the form of an assortment, goods of...

              8. 8. Throughout the nomenclature, mixtures of sugar with small amounts of...

          4. CHAPTER 18 COCOA AND COCOA PREPARATIONS

            1. Notes

              1. 1. This chapter does not cover the preparations of heading  0403...

              2. 2. Heading  1806 includes sugar confectionery containing cocoa and, subject to...

            2. Additional notes

              1. 1. When imported in the form of an assortment, goods of...

              2. 2. Subheadings  1806 90 11 and 1806 90 19 do not...

          5. CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  1901 :

              3. 3. Heading  1904 does not cover preparations containing more than 6 %...

              4. 4. For the purposes of heading  1904 , the expression ‘...

            2. Additional notes

              1. 1. Goods of subheadings  1905 31 , 1905 32 , 1905...

              2. 2. The expression ‘ sweet biscuits ’ in subheading  1905 31...

              3. 3. Subheading  1905 90 20 covers only dry and brittle products....

              4. 4. Food preparations of flour, groats, meal, starch or malt extract...

          6. CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Headings  2007 and 2008 do not apply to fruit jellies,...

              3. 3. Headings  2001 , 2004 and 2005 cover, as the case...

              4. 4. Tomato juice, the dry weight content of which is 7 %...

              5. 5. For the purposes of heading  2007 , the expression ‘...

              6. 6. For the purposes of heading  2009 , the expression ‘...

            2. Subheading notes

              1. 1. For the purposes of subheading  2005 10 , the expression...

              2. 2. For the purposes of subheading  2007 10 , the expression...

              3. 3. For the purposes of subheadings  2009 12 , 2009 21...

            3. Additional notes

              1. 1. For the purposes of heading  2001 , vegetables, fruit, nuts...

              2. 2. The content of various sugars expressed as sucrose (sugar content)...

              3. 3. The products of subheadings  2008 20 to 2008 80 ,...

              4. 4. For the purposes of subheadings  2008 30 11 to 2008...

              5. 5. The following is to be applied to the products as...

              6. 6. For the purposes of subheadings  2009 69 51 and 2009...

              7. 7. For the purposes of subheadings  2001 90 92 , 2006...

              8. 8. For the purposes of subheadings  2001 90 92 , 2006...

              9. 9. Seaweeds and other algae prepared or preserved by processes not...

          7. CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Extracts of the substitutes referred to in note 1(b) are to...

              3. 3. For the purposes of heading  2104 , the expression ‘...

            2. Additional notes

              1. 1. For the purposes of subheadings  2106 10 20 and 2106...

              2. 2. For the purposes of subheading  2106 90 20 , ‘...

              3. 3. For the purposes of subheading  2106 90 30 , the...

              4. 4. For products of subheadings  2106 90 30 and 2106 90...

              5. 5. Other food preparations presented in measured doses, such as capsules,...

              6. 6. Preparations with a basis of coffee, tea or maté or...

          8. CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of this chapter and of Chapters 20 and...

              3. 3. For the purposes of heading  2202 , the term ‘...

            2. Subheading note

              1. 1. For the purposes of subheading  2204 10 , the expression...

            3. Additional notes

              1. 1. Subheading  2202 10 00 covers waters, including mineral waters and...

              2. 2. For the purposes of headings  2204 and 2205 and subheading ...

              3. 3. For the purposes of subheading  2204 30 10 , ‘...

              4. 4. For the purposes of subheadings  2204 21 , 2204 22...

              5. 5. Subheadings  2204 21 11 to 2204 21 98 , 2204...

              6. 6. For the purposes of subheadings  2204 10 , 2204 21...

              7. 7. For the purposes of subheadings  2204 30 92 and 2204...

              8. 8. Only vermouth and other wine of fresh grapes flavoured with...

              9. 9. For the purposes of subheading  2206 00 10 , the...

              10. 10. For the purposes of subheadings  2206 00 31 and 2206...

              11. 11. For the purposes of subheadings  2209 00 11 and 2209...

              12. 12. Subheading  2207 20 covers mixtures of ethyl alcohol used as...

              13. 13. For the purposes of subheadings 2202 99 11 and 2202...

          9. CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

            1. Note

              1. 1. Heading  2309 includes products of a kind used in animal...

            2. Subheading note

              1. 1. For the purposes of subheading  2306 41 , the expression...

            3. Additional notes

              1. 1. Subheadings  2303 10 11 and 2303 10 19 include only...

              2. 2. Subheading  2306 90 05 includes only residues from the extraction...

              3. 3. For the purposes of subheadings  2307 00 11 , 2307...

              4. 4. For the purposes of subheadings  2309 10 11 to 2309...

              5. 5. Subheading  2309 90 20 includes only residues from the manufacture...

          10. CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

            1. Note

              1. 1. This chapter does not cover medicinal cigarettes (Chapter 30).

            2. Subheading note

              1. 1. For the purposes of subheading  2403 11 , the expression...

        5. SECTION V MINERAL PRODUCTS

          1. CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

            1. Notes

              1. 1. Except where their context or note 4 to this chapter otherwise...

              2. 2. This chapter does not cover:

              3. 3. Any products classifiable in heading  2517 and any other heading...

              4. 4. Heading  2530 applies, inter alia, to: vermiculite, perlite and chlorites,...

          2. CHAPTER 26 ORES, SLAG AND ASH

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of headings  2601 to 2617 , the...

              3. 3. Heading  2620 applies only to:

            2. Subheading notes

              1. 1. For the purposes of subheading  2620 21 , ‘ leaded...

              2. 2. Slag, ash and residues containing arsenic, mercury, thallium or their...

          3. CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. References in heading  2710 to ‘petroleum oils and oils obtained...

              3. 3. For the purposes of heading  2710 , ‘waste oils’ means...

            2. Subheading notes

              1. 1. For the purposes of subheading  2701 11 , ‘ anthracite...

              2. 2. For the purposes of subheading  2701 12 , ‘ bituminous...

              3. 3. For the purposes of subheadings  2707 10 , 2707 20...

              4. 4. For the purposes of subheading  2710 12 , ‘ light...

              5. 5. For the purposes of the subheadings of heading  2710 ,...

            3. Additional notes

              1. 1. For the purposes of subheading  2707 99 80 , the...

              2. 2. For the purposes of heading  2710 :

              3. 3. For the purposes of heading  2712 , the expression ‘...

              4. 4. For the purposes of subheadings  2712 90 31 to 2712...

              5. 5. For the purposes of headings  2710 , 2711 and 2712...

              6. 6. The quantities of products which may be obtained during chemical...

        6. SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

          1. Notes

            1. 1. Goods (other than radioactive ores) answering to a description in...

            2. 2. Subject to note 1 above, goods classifiable in heading  3004 ,...

            3. 3. Goods put up in sets consisting of two or more...

          2. CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

            1. Notes

              1. 1. Except where the context otherwise requires, the headings of this...

              2. 2. In addition to dithionites and sulphoxylates, stabilised with organic substances...

              3. 3. Subject to the provisions of note 1 to Section VI, this chapter...

              4. 4. Chemically defined complex acids consisting of a non-metal acid of...

              5. 5. Headings  2826 to 2842 apply only to metal or ammonium...

              6. 6. Heading  2844 applies only to:

              7. 7. Heading  2853 includes copper phosphide (phosphor copper) containing more than...

              8. 8. Chemical elements (for example, silicon and selenium) doped for use...

            2. Subheading note

              1. 1. For the purposes of subheading  2852 10 , the expression...

            3. Additional note

              1. 1. Unless provided otherwise, the salts specified in subheadings include acid...

          3. CHAPTER 29 ORGANIC CHEMICALS

            1. Notes

              1. 1. Except where the context otherwise requires, the headings of this...

              2. 2. This chapter does not cover:

              3. 3. Goods which could be included in two or more of...

              4. 4. In headings  2904 to 2906 , 2908 to 2911 and...

              5. 5. The esters of acid-function organic compounds of sub-chapters I to VII...

              6. 6. The compounds of headings  2930 and 2931 are organic compounds...

              7. 7. Headings  2932 , 2933 and 2934 do not include epoxides...

              8. 8. For the purposes of heading  2937 :

            2. Subheading notes

              1. 1. Within any one heading of this chapter, derivatives of a...

              2. 2. Note 3 to Chapter 29 does not apply to the subheadings of...

          4. CHAPTER 30 PHARMACEUTICAL PRODUCTS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  3002 , the expression ‘...

              3. 3. For the purposes of headings  3003 and 3004 and of...

              4. 4. Heading  3006 applies only to the following, which are to...

            2. Subheading notes

              1. 1. For the purposes of subheadings  3002 13 and 3002 14...

              2. 2. Subheadings 3003 60 and 3004 60 cover medicaments containing artemisinin...

            3. Additional note

              1. 1. Heading  3004 includes herbal medicinal preparations and preparations based on...

          5. CHAPTER 31 FERTILISERS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  3102 applies only to the following goods, provided that...

              3. 3. Heading  3103 applies only to the following goods, provided that...

              4. 4. Heading  3104 applies only to the following goods, provided that...

              5. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether...

              6. 6. For the purposes of heading  3105 , the term ‘...

          6. CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  3204 includes mixtures of stabilised diazonium salts and couplers...

              3. 3. Headings  3203 , 3204 , 3205 and 3206 apply also...

              4. 4. Heading  3208 includes solutions (other than collodions) consisting of any...

              5. 5. The expression ‘ colouring matter ’ in this chapter does...

              6. 6. The expression ‘stamping foils’ in heading  3212 applies only to...

          7. CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. The expression ‘ odoriferous substances ’ in heading  3302 refers...

              3. 3. Headings  3303 to 3307 apply, inter alia, to products, whether...

              4. 4. The expression ‘ perfumery, cosmetic or toilet preparations ’ in...

          8. CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  3401 , the expression ‘...

              3. 3. For the purposes of heading  3402 , ‘organic surface-active agents’...

              4. 4. In heading  3403 , the expression ‘ petroleum oils and...

              5. 5. In heading  3404 , subject to the exclusions provided below,...

          9. CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  3505 , the term ‘dextrins’...

            2. Additional note

              1. 1. Subheading  3504 00 10 covers concentrated milk proteins with a...

          10. CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

            1. Notes

              1. 1. This chapter does not cover separate chemically defined compounds other...

              2. 2. The expression ‘articles of combustible materials’ in heading  3606 applies...

          11. CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

            1. Notes

              1. 1. This chapter does not cover waste or scrap.

              2. 2. In this chapter, the word ‘ photographic ’ relates to...

            2. Additional notes

              1. 1. In the case of sound films imported in two bands...

              2. 2. The expression ‘ newsreels ’ (subheading  3706 90 52 )...

          12. CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purpose of heading  3822 , the expression ‘...

              3. 3. Heading  3824 includes the following goods which are not to...

              4. 4. Throughout the nomenclature, ‘municipal waste’ means waste of a kind...

              5. 5. For the purposes of heading  3825 , ‘ sewage sludge...

              6. 6. For the purposes of heading  3825 , the expression ‘other...

              7. 7. For the purposes of heading  3826 , the term ‘...

            2. Subheading notes

              1. 1. Subheadings  3808 52 and 3808 59 cover only goods of...

              2. 2. Subheadings 3808 61 to 3808 69 cover only goods of...

              3. 3. Subheadings 3824 81 to 3824 88 cover only mixtures and...

              4. 4. For the purposes of subheadings  3825 41 and 3825 49...

        7. SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

          1. Notes

            1. 1. Goods put up in sets consisting of two or more...

            2. 2. Except for the goods of heading  3918 or 3919 ,...

          2. CHAPTER 39 PLASTICS AND ARTICLES THEREOF

            1. Notes

              1. 1. Throughout the nomenclature, the expression ‘plastics’ means those materials of...

              2. 2. This chapter does not cover:

              3. 3. Headings  3901 to 3911 apply only to goods of a...

              4. 4. The expression ‘copolymers’ covers all polymers in which no single...

              5. 5. Chemically modified polymers, that is those in which only appendages...

              6. 6. In headings  3901 to 3914 , the expression ‘primary forms’...

              7. 7. Heading  3915 does not apply to waste, parings and scrap...

              8. 8. For the purposes of heading  3917 , the expression ‘...

              9. 9. For the purposes of heading  3918 , the expression ‘...

              10. 10. In headings  3920 and 3921 , the expression ‘ plates,...

              11. 11. Heading  3925 applies only to the following articles, not being...

            2. Subheading notes

              1. 1. Within any one heading of this chapter, polymers (including copolymers)...

              2. 2. For the purposes of subheading  3920 43 , the term...

            3. Additional note

              1. 1. Where the woven, knitted or crocheted fabrics, felt or nonwovens...

          3. CHAPTER 40 RUBBER AND ARTICLES THEREOF

            1. Notes

              1. 1. Except where the context otherwise requires, throughout the nomenclature the...

              2. 2. This chapter does not cover:

              3. 3. In headings  4001 to 4003 and 4005 , the expression...

              4. 4. In note 1 to this chapter and in heading  4002 ,...

              5. 5. Headings  4001 and 4002 do not apply to any rubber...

              6. 6. For the purposes of heading  4004 , the expression ‘...

              7. 7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension...

              8. 8. Heading  4010 includes conveyor or transmission belts or belting of...

              9. 9. In headings  4001 , 4002 , 4003 , 4005 and...

            2. Additional note

              1. 1. Where the woven, knitted or crocheted fabrics, felt or nonwovens...

        8. SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

          1. CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Headings  4104 to 4106 do not cover hides and skins...

              3. 3. Throughout the nomenclature, the expression ‘ composition leather ’ means...

          2. CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

            1. Notes

              1. 1. For the purposes of this chapter, the term ‘ leather...

              2. 2. This chapter does not cover:

              3. 3. In addition to the provisions of note 2 above, heading  4202...

              4. 4. For the purposes of heading  4203 , the expression ‘...

            2. Additional note

              1. 1. For the purposes of the subheadings of heading  4202 ,...

          3. CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

            1. Notes

              1. 1. Throughout the nomenclature, references to ‘ furskins ’ , other...

              2. 2. This chapter does not cover:

              3. 3. Heading  4303 includes furskins and parts thereof, assembled with the...

              4. 4. Articles of apparel and clothing accessories (except those excluded by...

              5. 5. Throughout the nomenclature, the expression ‘ artificial fur ’ means...

        9. SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

          1. CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. In this chapter, the expression ‘ densified wood ’ means...

              3. 3. Headings  4414 to 4421 apply to articles of the respective...

              4. 4. Products of heading  4410 , 4411 or 4412 may be...

              5. 5. Heading  4417 does not apply to tools in which the...

              6. 6. Subject to note 1 above and except where the context otherwise...

            2. Subheading note

              1. 1. For the purposes of subheading  4401 31 , the expression...

            3. Additional notes

              1. 1. For the purposes of heading  4405 , ‘ wood flour...

              2. 2. For the purposes of subheadings  4414 00 10 , 4418...

          2. CHAPTER 45 CORK AND ARTICLES OF CORK

            1. Note

              1. 1. This chapter does not cover:

          3. CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

            1. Notes

              1. 1. In this chapter, the expression ‘ plaiting materials ’ means...

              2. 2. This chapter does not cover:

              3. 3. For the purposes of heading  4601 , the expression ‘...

        10. SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

          1. CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

            1. Note

              1. 1. For the purposes of heading  4702 , the expression ‘...

          2. CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

            1. Notes

              1. 1. For the purposes of this chapter, except where the context...

              2. 2. This chapter does not cover:

              3. 3. Subject to the provisions of note 7, headings  4801 to 4805...

              4. 4. In this chapter, the expression ‘newsprint’ means uncoated paper of...

              5. 5. For the purposes of heading  4802 , the expressions ‘paper...

              6. 6. In this chapter, ‘ kraft paper and paperboard ’ means...

              7. 7. Except where the terms of the headings otherwise require, paper,...

              8. 8. Headings  4803 to 4809 apply only to paper, paperboard, cellulose...

              9. 9. For the purposes of heading  4814 , the expression ‘wallpaper...

              10. 10. Heading  4820 does not cover loose sheets or cards, cut...

              11. 11. Heading  4823 applies, inter alia, to perforated paper or paperboard...

              12. 12. Except for the goods of heading  4814 or 4821 ,...

            2. Subheading notes

              1. 1. For the purposes of subheadings  4804 11 and 4804 19...

              2. 2. For the purposes of subheadings  4804 21 and 4804 29...

              3. 3. For the purposes of subheading  4805 11 , ‘semi-chemical fluting...

              4. 4. Subheading  4805 12 covers paper, in rolls, made mainly of...

              5. 5. Subheadings  4805 24 and 4805 25 cover paper and paperboard...

              6. 6. For the purposes of subheading  4805 30 , ‘sulphite wrapping...

              7. 7. For the purposes of subheading  4810 22 , ‘lightweight coated...

          3. CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of Chapter 49, the term ‘ printed ’...

              3. 3. Newspapers, journals and periodicals which are bound otherwise than in...

              4. 4. Heading  4901 also covers:

              5. 5. Subject to note 3 to this chapter, heading  4901 does not...

              6. 6. For the purposes of heading  4903 , the expression ‘...

        11. SECTION XI TEXTILES AND TEXTILE ARTICLES

          1. Notes

            1. 1. This section does not cover:

            2. 2. Goods classifiable in Chapters 50 to 55 or in heading  5809...

            3. 3. For the purposes of this section, and subject to the...

            4. 4. For the purposes of Chapters 50, 51, 52, 54 and 55,...

            5. 5. For the purposes of headings  5204 , 5401 and 5508...

            6. 6. For the purposes of this section, the expression ‘high-tenacity yarn’...

            7. 7. For the purposes of this section, the expression ‘made up’...

            8. 8. For the purposes of Chapters 50 to 60:

            9. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting...

            10. 10. Elastic products consisting of textile materials combined with rubber threads...

            11. 11. For the purposes of this section, the expression ‘ impregnated...

            12. 12. For the purposes of this section, the expression ‘ polyamides...

            13. 13. For the purposes of this section and, where applicable, throughout...

            14. 14. Unless the context otherwise requires, textile garments of different headings...

          2. Subheading notes

            1. 1. In this section and, where applicable, throughout the nomenclature, the...

            2. 2. Products of Chapters 56 to 63 containing two or more textile...

          3. CHAPTER 50 SILK

          4. CHAPTER 51 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

            1. Note

              1. 1. Throughout the nomenclature:

          5. CHAPTER 52 COTTON

            1. Subheading note

              1. 1. For the purposes of subheadings  5209 42 and 5211 42...

          6. CHAPTER 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

            1. Additional note

              1. 1. For the purposes of subheadings  5306 10 90 , 5306...

          7. CHAPTER 54 MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS

            1. Notes

              1. 1. Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres...

              2. 2. Headings  5402 and 5403 do not apply to synthetic or...

          8. CHAPTER 55 MAN-MADE STAPLE FIBRES

            1. Note

              1. 1. Headings  5501 and 5502 apply only to man-made filament tow,...

          9. CHAPTER 56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. The term ‘ felt ’ includes needleloom felt and fabrics...

              3. 3. Headings  5602 and 5603 cover, respectively, felt and nonwovens, impregnated,...

              4. 4. Heading  5604 does not cover textile yarn, or strip or...

          10. CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS

            1. Notes

              1. 1. For the purposes of this chapter, the term ‘ carpets...

              2. 2. This chapter does not cover floor-covering underlays.

            2. Additional note

              1. 1. For the purposes of applying the maximum rate of duty...

          11. CHAPTER 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY

            1. Notes

              1. 1. This chapter does not apply to textile fabrics referred to...

              2. 2. Heading  5801 also includes woven weft pile fabrics which have...

              3. 3. For the purposes of heading  5803 , ‘ gauze ’...

              4. 4. Heading  5804 does not apply to knotted net fabrics of...

              5. 5. For the purposes of heading  5806 , the expression ‘narrow...

              6. 6. In heading  5810 , the expression ‘ embroidery ’ means,...

              7. 7. In addition to the products of heading  5809 , this...

          12. CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE

            1. Notes

              1. 1. Except where the context otherwise requires, for the purposes of...

              2. 2. Heading  5903 applies to:

              3. 3. For the purposes of heading  5905 , the expression ‘textile...

              4. 4. For the purposes of heading  5906 , the expression ‘rubberised...

              5. 5. Heading  5907 does not apply to:

              6. 6. Heading  5910 does not apply to:

              7. 7. Heading  5911 applies to the following goods, which do not...

          13. CHAPTER 60 KNITTED OR CROCHETED FABRICS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. This chapter also includes fabrics made of metal thread and...

              3. 3. Throughout the nomenclature, any reference to ‘ knitted goods ’...

            2. Subheading note

              1. 1. Subheading 6005 35 covers fabrics of polyethylene monofilament or of...

          14. CHAPTER 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

            1. Notes

              1. 1. This chapter applies only to made-up knitted or crocheted articles....

              2. 2. This chapter does not cover:

              3. 3. For the purposes of headings  6103 and 6104 :

              4. 4. Headings  6105 and 6106 do not cover garments with pockets...

              5. 5. Heading  6109 does not cover garments with a drawstring, ribbed...

              6. 6. For the purposes of heading  6111 :

              7. 7. For the purposes of heading  6112 , ‘ski suits’ means...

              8. 8. Garments which are prima facie classifiable both in heading  6113...

              9. 9. Garments of this chapter designed for left-over-right closure at the...

              10. 10. Articles of this chapter may be made of metal thread....

            2. Additional notes

              1. 1. For the application of note 3(b) to this chapter, the components...

              2. 2. For the purposes of heading  6109 , the terms ‘...

              3. 3. Heading  6111 and subheadings  6116 10 20 and 6116 10...

          15. CHAPTER 62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

            1. Notes

              1. 1. This chapter applies only to made-up articles of any textile...

              2. 2. This chapter does not cover:

              3. 3. For the purposes of headings  6203 and 6204 :

              4. 4. For the purposes of heading  6209 :

              5. 5. Garments which are prima facie classifiable both in heading  6210...

              6. 6. For the purposes of heading  6211 , ‘ski suits’ means...

              7. 7. Scarves and articles of the scarf type, square or approximately...

              8. 8. Garments of this chapter designed for left-over-right closure at the...

              9. 9. Articles of this chapter may be made of metal thread....

            2. Additional notes

              1. 1. For the application of note 3(b) to this chapter, the components...

              2. 2. Headings  6209 and 6216 cover gloves, mittens and mitts, impregnated,...

          16. CHAPTER 63 OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

            1. Notes

              1. 1. Sub-chapter I applies only to made-up articles, of any textile fabric....

              2. 2. Sub-chapter I does not cover:

              3. 3. Heading  6309 applies only to the following goods:

            2. Subheading note

              1. 1. Subheading 6304 20 covers articles made from warp knit fabrics,...

        12. SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

          1. CHAPTER 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  6406 , the term ‘...

              3. 3. For the purposes of this chapter:

              4. 4. Subject to note 3 to this chapter:

            2. Subheading note

              1. 1. For the purposes of subheadings  6402 12 , 6402 19...

            3. Additional notes

              1. 1. Within the meaning of note 4(a), ‘ reinforcements ’ is taken...

              2. 2. Within the meaning of note 4(b), one or more layers of...

          2. CHAPTER 65 HEADGEAR AND PARTS THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  6502 does not cover hat shapes made by sewing,...

          3. CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  6603 does not cover parts, trimmings or accessories of...

          4. CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  6701 does not cover:

              3. 3. Heading  6702 does not cover:

        13. SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

          1. CHAPTER 68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. In heading  6802 , the expression ‘ worked monumental or...

          2. CHAPTER 69 CERAMIC PRODUCTS

            1. Notes

              1. 1. This chapter applies only to ceramic products which have been...

              2. 2. This chapter does not cover:

          3. CHAPTER 70 GLASS AND GLASSWARE

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of headings  7003 , 7004 and 7005...

              3. 3. The products referred to in heading  7006 remain classified in...

              4. 4. For the purposes of heading  7019 , the expression ‘glass...

              5. 5. Throughout the nomenclature, the expression ‘ glass ’ includes fused...

            2. Subheading note

              1. 1. For the purposes of subheadings  7013 22 , 7013 33...

        14. SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

          1. CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

            1. Notes

              1. 1. Subject to note 1(A) to Section VI and except as provided below,...

              2. 2. Headings  7113 , 7114 and 7115 do not cover articles...

              3. 3. This chapter does not cover:

              4. 4. The expression ‘ precious metal ’ means silver, gold and...

              5. 5. For the purposes of this chapter, any alloy (including a...

              6. 6. Except where the context otherwise requires, any reference in the...

              7. 7. Throughout the nomenclature, the expression ‘ metal clad with precious...

              8. 8. Subject to note 1(A) to Section VI, goods answering to a description...

              9. 9. For the purposes of heading  7113 , the expression ‘articles...

              10. 10. For the purposes of heading  7114 , the expression ‘...

              11. 11. For the purposes of heading  7117 , the expression ‘...

            2. Subheading notes

              1. 1. For the purposes of subheadings  7106 10 , 7108 11...

              2. 2. Notwithstanding the provisions of chapter note 4(B), for the purposes of...

              3. 3. For the classification of alloys in the subheadings of heading ...

        15. SECTION XV BASE METALS AND ARTICLES OF BASE METAL

          1. Notes

            1. 1. This section does not cover:

            2. 2. Throughout the nomenclature, the expression ‘parts of general use’ means:

            3. 3. Throughout the nomenclature, the expression ‘ base metals ’  means:...

            4. 4. Throughout the nomenclature, the term ‘ cermets ’  means products...

            5. 5. Classification of alloys (other than ferro-alloys and master alloys as...

            6. 6. Unless the context otherwise requires, any reference in the nomenclature...

            7. 7. Classification of composite articles:

            8. 8. In this section, the following expressions have the meanings hereby...

          2. CHAPTER 72 IRON AND STEEL

            1. Notes

              1. 1. In this chapter and, in the case of notes (d), (e)...

              2. 2. Ferrous metals clad with another ferrous metal are to be...

              3. 3. Iron or steel products obtained by electrolytic deposition, by pressure...

            2. Subheading notes

              1. 1. In this chapter, the following expressions have the meanings hereby...

              2. 2. For the classification of ferro-alloys in the subheadings of heading ...

            3. Additional note

              1. 1. The following expressions have the meanings hereby assigned to them:...

          3. CHAPTER 73 ARTICLES OF IRON OR STEEL

            1. Notes

              1. 1. In this chapter, the expression ‘ cast iron ’  applies...

              2. 2. In this chapter, the word ‘ wire ’  means hot-...

          4. CHAPTER 74 COPPER AND ARTICLES THEREOF

            1. Note

              1. 1. In this chapter, the following expressions have the meanings hereby...

            2. Subheading note

              1. 1. In this chapter, the following expressions have the meanings hereby...

          5. CHAPTER 75 NICKEL AND ARTICLES THEREOF

            1. Note

              1. 1. In this chapter, the following expressions have the meanings hereby...

            2. Subheading notes

              1. 1. In this chapter, the following expressions have the meanings hereby...

              2. 2. Notwithstanding the provisions of chapter note 1(c), for the purposes of...

          6. CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF

            1. Note

              1. 1. In this chapter, the following expressions have the meanings hereby...

            2. Subheading notes

              1. 1. In this chapter, the following expressions have the meanings hereby...

              2. 2. Notwithstanding the provisions of chapter note 1(c), for the purposes of...

            3. Additional note

              1. 1. For the purposes of subheading  7601 20 20 , the...

              2. 2. For the purposes of subheadings  7606 12 11 and 7606...

          7. CHAPTER 78 LEAD AND ARTICLES THEREOF

            1. Note

              1. 1. In this chapter, the following expressions have the meanings hereby...

            2. Subheading note

              1. 1. In this chapter, the expression ‘refined lead’ means:

          8. CHAPTER 79 ZINC AND ARTICLES THEREOF

            1. Note

              1. 1. In this chapter, the following expressions have the meanings hereby...

            2. Subheading note

              1. 1. In this chapter, the following expressions have the meanings hereby...

          9. CHAPTER 80 TIN AND ARTICLES THEREOF

            1. Note

              1. 1. In this chapter, the following expressions have the meanings hereby...

            2. Subheading note

              1. 1. In this chapter, the following expressions have the meanings hereby...

          10. CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF

            1. Subheading note

              1. 1. Note 1 to Chapter 74, defining ‘bars and rods’, ‘profiles’, ‘wire’ and ‘plates,...

          11. CHAPTER 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

            1. Notes

              1. 1. Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure...

              2. 2. Parts of base metal of the articles of this chapter...

              3. 3. Sets consisting of one or more knives of heading  8211...

          12. CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL

            1. Notes

              1. 1. For the purposes of this chapter, parts of base metal...

              2. 2. For the purposes of heading  8302 , the word ‘...

        16. SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

          1. Notes

            1. 1. This section does not cover:

            2. 2. Subject to note 1 to this section, note 1 to Chapter 84 and...

            3. 3. Unless the context otherwise requires, composite machines consisting of two...

            4. 4. Where a machine (including a combination of machines) consists of...

            5. 5. For the purposes of these notes, the expression ‘ machine...

          2. Additional notes

            1. 1. Tools necessary for the assembly or maintenance of machines are...

            2. 2. Should the customs so require, the declarant shall produce, in...

            3. 3. The provisions of general rule 2(a) are also applicable, at the...

          3. CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Subject to the operation of note 3 to Section XVI and subject...

              3. 3. A machine tool for working any material which answers to...

              4. 4. Heading  8457 applies only to machine tools for working metal,...

              5. 5. For the purposes of heading  8471 , the expression ‘...

              6. 6. Heading  8482 applies, inter alia, to polished steel balls, the...

              7. 7. A machine which is used for more than one purpose...

              8. 8. For the purposes of heading  8470 , the term ‘...

              9. 9. Notes 9(a) and 9(b) to Chapter 85 also apply with respect to...

            2. Subheading notes

              1. 1. For the purposes of subheading 8465 20 , the term...

              2. 2. For the purposes of subheading  8471 49 , the term...

              3. 3. For the purposes of subheading 8481 20 , the expression...

              4. 4. Subheading 8482 40 applies only to bearings with cylindrical rollers...

            3. Additional notes

              1. 1. For the purposes of subheadings  8407 10 and 8409 10...

              2. 2. Subheading  8471 70 30 shall also apply to CD-ROM drives,...

          4. CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Headings  8501 to 8504 do not apply to goods described...

              3. 3. For the purposes of heading 8507 , the expression ‘...

              4. 4. Heading  8509 covers only the following electromechanical machines of the...

              5. 5. For the purposes of heading  8523 :

              6. 6. For the purposes of heading  8534 , ‘printed circuits’ are...

              7. 7. For the purpose of heading  8536 , ‘ connectors for...

              8. 8. Heading  8537 does not include cordless infrared devices for the...

              9. 9. For the purposes of headings  8541 and 8542 :

              10. 10. For the purposes of heading  8548 , ‘ spent primary...

            2. Subheading note

              1. 1. Subheading  8527 12 covers only cassette-players with built-in amplifier, without...

            3. Additional notes

              1. 1. Subheadings  8519 20 10 and 8519 30 00 are to...

              2. 2. For the purposes of subheadings  8528 71 15 and 8528...

        17. SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

          1. Notes

            1. 1. This section does not cover articles of heading  9503 or...

            2. 2. The expressions ‘parts’ and ‘parts and accessories’ do not apply...

            3. 3. References in Chapters 86 to 88 to ‘ parts ’ or...

            4. 4. For the purposes of this section:

            5. 5. Air-cushion vehicles are to be classified in this section with...

          2. Additional notes

            1. 1. Subject to the provisions of additional note 3 to Chapter 89, tools...

            2. 2. The provisions of general rule 2(a) are also applicable, at the...

          3. CHAPTER 86 RAILWAY 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 KINDS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  8607 applies, inter alia, to:

              3. 3. Subject to the provisions of note 1 above, heading  8608 applies,...

          4. CHAPTER 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

            1. Notes

              1. 1. This chapter does not cover railway or tramway rolling stock...

              2. 2. For the purposes of this chapter, ‘tractors’ means vehicles constructed...

              3. 3. Motor chassis fitted with cabs fall in headings  8702 to...

              4. 4. Heading  8712 includes all children's bicycles. Other children's cycles fall...

          5. CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

            1. Subheading note

              1. 1. For the purposes of subheadings  8802 11 to 8802 40...

          6. CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES

            1. Note

              1. 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or...

            2. Additional notes

              1. 1. Subheadings  8901 10 10 , 8901 20 10 , 8901...

              2. 2. Subheadings  8905 10 10 and 8905 90 10 are to...

              3. 3. For the purpose of heading  8908 , the expression ‘...

        18. SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

          1. CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Subject to note 1 above, parts and accessories for machines, apparatus,...

              3. 3. The provisions of notes 3 and 4 to Section XVI apply also...

              4. 4. Heading  9005 does not apply to telescopic sights for fitting...

              5. 5. Measuring or checking optical instruments, appliances or machines which, but...

              6. 6. For the purposes of heading  9021 , the expression ‘orthopaedic...

              7. 7. Heading  9032 applies only to:

            2. Additional notes

              1. 1. For the purposes of subheadings 9015 30 10 , 9025...

              2. 2. For the purposes of subheading 9021 10 10 , the...

          2. CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Heading  9101 covers only watches with case wholly of precious...

              3. 3. For the purposes of this chapter, the expression ‘ watch...

              4. 4. Except as provided in note 1, movements and other parts suitable...

          3. CHAPTER 92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. Bows and sticks and similar devices used in playing the...

        19. SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

          1. CHAPTER 93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. In heading  9306 , the reference to ‘ parts thereof...

        20. SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

          1. CHAPTER 94 FURNITURE; 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 BUILDINGS

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. The articles (other than parts) referred to in headings  9401...

              3. 3. In headings  9401 to 9403 references to parts of goods...

              4. 4. For the purposes of heading  9406 , the expression ‘...

            2. Additional Note

              1. 1. For the purposes of heading 9404 , the expression ‘...

          2. CHAPTER 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. This chapter includes articles in which natural or cultured pearls,...

              3. 3. Subject to note 1 above, parts and accessories which are suitable...

              4. 4. Subject to the provisions of note 1 above, heading  9503 applies,...

              5. 5. Heading  9503 does not cover articles which, on account of...

            2. Subheading note

              1. 1. Subheading  9504 50 covers:

            3. Additional note

              1. 1. Subheading 9505 10 covers:

          3. CHAPTER 96 MISCELLANEOUS MANUFACTURED ARTICLES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. In heading  9602 , the expression ‘vegetable or mineral carving...

              3. 3. In heading  9603 , the expression ‘ prepared knots and...

              4. 4. Articles of this chapter, other than those of headings  9601...

            2. Additional note

              1. 1. Subheadings  9619 00 71 to 9619 00 89 include goods...

        21. SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

          1. CHAPTER 97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading  9702 , the expression ‘...

              3. 3. Heading  9703 does not apply to mass-produced reproductions or works...

              4. 4. Subject to notes 1 to 3 above, articles of this chapter...

              5. 5. Frames around paintings, drawings, pastels, collages or similar decorative plaques,...

            2. Additional note

              1. 1. Heading  9705 includes collectors' motor vehicles and aircraft of historical...

          2. CHAPTER 98 COMPLETE INDUSTRIAL PLANT

            1. Note

          3. CHAPTER 99 SPECIAL COMBINED NOMENCLATURE CODES

            1. Sub-chapter I Combined-Nomenclature codes for certain specific movements of goods (Import or...(Import or export) Additional notes 1. The provisions of this...

              1. Additional notes

                1. 1. The provisions of this sub-chapter apply only to the movement...

                2. 2. The provisions of this sub-chapter do not apply to the...

                3. 3. Imported and exported goods as provided for in Regulation (EC)...

            2. Sub-chapter II Statistical codes for certain specific movements of goods

              1. Additional notes

                1. 1. Commission Regulation (EU) No 113/2010 οf 9 February 2010 implementing Regulation...

                2. 2. The codes set out in this sub-chapter are subject to...

      3. PART THREE TARIFF ANNEXES

        1. SECTION I AGRICULTURAL ANNEXES

          1. ANNEX 1 AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL...

          2. ANNEX 2 PRODUCTS TO WHICH AN ENTRY PRICE APPLIES

        2. SECTION II LISTS OF PHARMACEUTICAL SUBSTANCES WHICH QUALIFY FOR DUTY-FREE TREATMENT

          1. ANNEX 3 LIST OF INTERNATIONAL NON-PROPRIETARY NAMES (INNS), PROVIDED FOR PHARMACEUTICAL SUBSTANCES...

          2. ANNEX 4 LIST OF PREFIXES AND SUFFIXES WHICH, IN COMBINATION WITH THE...

          3. ANNEX 5 SALTS, ESTERS AND HYDRATES OF INNS, WHICH ARE NOT CLASSIFIED...

          4. ANNEX 6 LIST OF PHARMACEUTICAL INTERMEDIATES, I.E. COMPOUNDS OF A KIND USED...

        3. [SECTION III]

          1. [ANNEX 7]

        4. SECTION IV FAVOURAΒLE TARIFF TREATMENT ΒY REASON OF THE NATURE OF THE GOODS

          1. ANNEX 8 GOODS UNFIT FOR CONSUMPTION

            1. ANNEX 8 GOODS UNFIT FOR CONSUMPTION (List of denaturants) Denaturation of goods...(List of denaturants) Denaturation of goods unfit, rendered unfit or...

          2. ANNEX 9 CERTIFICATES

            1. ANNEX 9 CERTIFICATES

              1. 1. General provisions

              2. 2. Provisions concerning certificates

                1. Layout of the certificates

                2. Endorsement and issuing of certificates

                3. Validity of certificates

                4. Split consignment

          3. ANNEX 10 STATISTICAL TARIC CODES

            1. ANNEX 10 STATISTICAL TARIC CODES

    2. ANNEX II

      SPECIFIC COMMUNITY MEASURES REFERRED TO IN ARTICLE 2 OF REGULATION (EEC) No 2658/87

      1. 1. Tariff suspensions

      2. 2. Tariff quotas

      3. 3. Tariff preferences (including quotas and ceilings)

      4. 4. Generalized system of tariff preferences applicable to developing countries

      5. 5. Anti-dumping and countervailing duties

      6. 6. Countervailing charges

      7. 7. Agricultural components

      8. 8. Unit values

      9. 9. Reference and minimum prices

      10. 10. Import prohibitions

      11. 11. Import restrictions

      12. 12. Import surveillance

      13. 13. Supplementary trade mechanism

      14. 14. Export prohibitions

      15. 15. Export restrictions

      16. 16. Export surveillance

      17. 17. Export refunds

Back to top

Options/Help

Print Options

You have chosen to open the Whole Regulation

The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources