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Commission Implementing Regulation (EU) No 927/2012Show full title

Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

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  1. Introductory Text

  2. Article 1.Annex I to Regulation (EEC) No 2658/87 is replaced by...

  3. Article 2.This Regulation shall enter into force on 1 January 2013....

  4. 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 have the...

              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’ is uncooked...

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

          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 which have...

          5. CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL...

            1. Notes

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

              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 ‘modified whey’...

              2. 2. For the purposes of subheading 0405 10, the term ‘butter’ does...

            3. Additional note

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

          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 hair by...

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

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

        2. SECTION II VEGETABLE PRODUCTS

          1. Note

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

          2. CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE;...

            1. Notes

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

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

          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 edible mushrooms,...

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

              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 90 31...

              3. 3. For the purposes of subheadings 0811 90 11, 0811 90 31,...

          5. CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES

            1. Notes

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

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

            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’ and ‘meal’...

            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 ‘flour’, ‘meal’ and...

          8. CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;...

            1. Notes

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

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

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

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

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

            2. Subheading note

              1. 1. For the purposes of subheading 1205 10, the expression ‘low erucic...

          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 of...

          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 split,...

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

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

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

            1. Notes

              1. 1. This chapter does not cover:

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

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

              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, the...

            3. Additional notes

              1. 1. For the purposes of subheadings 1507 10, 1508 10, 1510 00...

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

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

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

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

          1. Note

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

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

            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 ‘homogenised preparations’...

              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 32 11,...

              2. 2. For the purposes of subheadings 1602 41 10, 1602 42 10...

          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 and 1701...

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

            3. Additional notes

              1. 1. For the purposes of subheadings 1701 12 10, 1701 12 90,...

              2. 2. The duty applicable to raw sugar of subheadings 1701 12 10,...

              3. 3. For the purposes of subheading 1701 99 10, ‘white sugar’ means...

              4. 4. For the purposes of establishing the duty applicable to products...

              5. 5. For the purposes of subheadings 1702 30 10, 1702 40 10,...

              6. 6. ‘Inulin syrup’ means:

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

          4. CHAPTER 18 COCOA AND COCOA PREPARATIONS

            1. Notes

              1. 1. This chapter does not cover the preparations of heading 0403, 1901,...

              2. 2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1...

            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 cover...

          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 % by...

              4. 4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means...

            2. Additional notes

              1. 1. Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905...

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

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

          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, fruit...

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

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

              5. 5. For the purposes of heading 2007, the expression ‘obtained by cooking’...

              6. 6. For the purposes of heading 2009, the expression ‘juices, unfermented and...

            2. Subheading notes

              1. 1. For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’...

              2. 2. For the purposes of subheading 2007 10, the expression ‘homogenised preparations’...

              3. 3. For the purposes of subheadings 2009 12, 2009 21, 2009 31,...

            3. Additional notes

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

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

              3. 3. The products of subheadings 2008 20 to 2008 80, 2008 93,...

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

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

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

              7. 7. For the purposes of subheadings 2001 90 92, 2006 00 35,...

              8. 8. For the purposes of subheadings 2001 90 92, 2006 00 35,...

          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 ‘homogenised composite food...

            2. Additional notes

              1. 1. For the purposes of subheadings 2106 10 20 and 2106 90...

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

              3. 3. For the purposes of subheading 2106 90 30, ‘isoglucose’ means the...

              4. 4. For the purposes of establishing the duty applicable to products...

          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 ‘non-alcoholic beverages’ means...

            2. Subheading note

              1. 1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’...

            3. Additional notes

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

              2. 2. For the purposes of headings 2204 and 2205 and subheading 2206 00...

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

              4. 4. For the purposes of subheadings 2204 21 and 2204 29:

              5. 5. Subheadings 2204 21 11 to 2204 21 98 and 2204 29...

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

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

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

              9. 9. For the purposes of subheading 2206 00 10, the expression ‘piquette’...

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

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

          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 feeding,...

            2. Subheading note

              1. 1. For the purposes of subheading 2306 41, the expression ‘low erucic...

            3. Additional notes

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

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

              3. 3. For the purposes of subheadings 2307 00 11, 2307 00 19,...

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

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

          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 ‘water-pipe tobacco’...

        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 of...

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

          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 term ‘ores’...

              3. 3. Heading 2620 applies only to:

            2. Subheading notes

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

              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...

            1. Notes

              1. 1. This chapter does not cover:

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

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

            2. Subheading notes

              1. 1. For the purposes of subheading 2701 11, ‘anthracite’ means coal having...

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

              3. 3. For the purposes of subheadings 2707 10, 2707 20, 2707 30...

              4. 4. For the purposes of subheading 2710 12, ‘light oils and preparations’...

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

            3. Additional notes

              1. 1. For the purposes of subheading 2707 99 80, the term ‘phenols’...

              2. 2. For the purposes of heading 2710:

              3. 3. For the purposes of heading 2712, the expression ‘crude petroleum jelly’...

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

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

              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, 3005, 3006,...

            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...

            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 salts...

              6. 6. Heading 2844 applies only to:

              7. 7. Heading 2848 includes copper phosphide (phosphor copper) containing more than 15 %...

              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 ‘chemically defined’...

            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 2913 to...

              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 the...

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

              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 ‘immunological products’ applies...

              3. 3. For the purposes of headings 3003 and 3004 and of note 4(d)...

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

            2. Additional note

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

          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 they...

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

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

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

              6. 6. For the purposes of heading 3105, the term ‘other fertilisers’ applies...

          6. CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS...

            1. Notes

              1. 1. This chapter does not cover:

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

              3. 3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based...

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

              5. 5. The expression ‘colouring matter’ in this chapter does not include...

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

          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 only to the...

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

              4. 4. The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies,...

          8. CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES,...

            1. Notes

              1. 1. This chapter does not cover:

              2. 2. For the purposes of heading 3401, the expression ‘soap’ applies only...

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

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

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

          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’ means starch...

            2. Additional note

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

          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 only...

          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 the process...

            2. Additional notes

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

              2. 2. The expression ‘newsreels’ (subheading 3706 90 52) is to be taken...

          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 ‘certified reference materials’...

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

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

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

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

              7. 7. For the purposes of heading 3826, the term ‘biodiesel’ means mono-alkyl...

            2. Subheading notes

              1. 1. Subheading 3808 50 covers only goods of heading 3808, containing one or...

              2. 2. For the purposes of subheadings 3825 41 and 3825 49, ‘waste...

        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, plastics, rubber,...

          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 kind...

              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’ applies only...

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

              8. 8. For the purposes of heading 3917, the expression ‘tubes, pipes and...

              9. 9. For the purposes of heading 3918, the expression ‘wall or ceiling...

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

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

            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 ‘plasticisers’ includes...

            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 ‘primary forms’...

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

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

              6. 6. For the purposes of heading 4004, the expression ‘waste, parings and...

              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 textile...

              9. 9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’,...

            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...

          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 which...

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

          2. CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND...

            1. Notes

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

              2. 2. This chapter does not cover:

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

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

            2. Additional note

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

          3. CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

            1. Notes

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

              2. 2. This chapter does not cover:

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

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

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

        9. SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES...

          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 wood which...

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

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

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

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

            2. Subheading notes

              1. 1. For the purposes of subheading 4401 31, the expression ‘wood pellets’...

              2. 2. For the purposes of subheadings 4403 41 to 4403 49, 4407...

            3. Additional notes

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

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

          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;...

            1. Notes

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

              2. 2. This chapter does not cover:

              3. 3. For the purposes of heading 4601, the expression ‘plaiting materials, plaits...

        10. SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED...

          1. CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED...

            1. Note

              1. 1. For the purposes of heading 4702, the expression ‘chemical wood pulp,...

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

            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 include...

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

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

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

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

              8. 8. Headings 4801 and 4803 to 4809 apply only to paper, paperboard,...

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

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

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

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

            2. Subheading notes

              1. 1. For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’...

              2. 2. For the purposes of subheadings 4804 21 and 4804 29, ‘sack...

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

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

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

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

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

          3. CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING...

            1. Notes

              1. 1. This chapter does not cover:

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

              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 cover...

              6. 6. For the purposes of heading 4903, the expression ‘children's picture books’...

        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 or...

            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, the expression...

            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’ includes...

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

            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...

            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, the...

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

            1. Additional note

              1. 1. For the purposes of subheadings 5306 10 90, 5306 20 90...

          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 artificial...

          8. CHAPTER 55 MAN-MADE STAPLE FIBRES

            1. Note

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

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

            1. Notes

              1. 1. This chapter does not cover:

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

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

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

          10. CHAPTER 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS

            1. Notes

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

              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 not...

              3. 3. For the purposes of heading 5803, ‘gauze’ means a fabric with...

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

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

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

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

          12. CHAPTER 59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF...

            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 wallcoverings’ applies...

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

              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 fall...

          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’ includes a...

          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 below...

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

              6. 6. For the purposes of heading 6111:

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

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

              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 ‘singlets’ and ‘other...

              3. 3. Heading 6111 and subheadings 6116 10 20 and 6116 10 80 cover...

          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 and...

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

              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, coated...

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

            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:

        12. SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS...

          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 ‘parts’ does not...

              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, 6403 12,...

            3. Additional notes

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

              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, other...

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

            1. Notes

              1. 1. This chapter does not cover:

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

          4. CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR...

            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;...

          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 building stone’ applies...

          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 that...

              4. 4. For the purposes of heading 7019, the expression ‘glass wool’ means:...

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

            2. Subheading note

              1. 1. For the purposes of subheadings 7013 22, 7013 33, 7013 41...

        14. SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS,...

          1. CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS,...

            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 in which...

              3. 3. This chapter does not cover:

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

              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 metal’...

              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 of jewellery’...

              10. 10. For the purposes of heading 7114, the expression ‘articles of goldsmiths'...

              11. 11. For the purposes of heading 7117, the expression ‘imitation jewellery’ means...

            2. Subheading notes

              1. 1. For the purposes of subheadings 7106 10, 7108 11, 7110 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 7110,...

        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: iron and...

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

            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 7202,...

            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 to products...

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

          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 following terms...

          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...

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

            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 and...

          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 ‘castors’ means those...

        16. SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS...

          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’ means...

          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, other...

              5. 5. For the purposes of heading 8471, the expression ‘automatic data-processing machines’...

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

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

              8. 8. For the purposes of heading 8470, the term ‘pocket-size’ applies only...

              9. 9. Notes 8(a) and 8(b) to Chapter 85 also apply with respect to...

            2. Subheading notes

              1. 1. For the purposes of subheading 8471 49, the term ‘systems’ means...

              2. 2. Subheading 8482 40 applies only to bearings with cylindrical rollers of...

            3. Additional notes

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

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

          4. CHAPTER 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND...

            1. Notes

              1. 1. This chapter does not cover:

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

              3. 3. Heading 8509 covers only the following electromechanical machines of the kind...

              4. 4. For the purposes of heading 8523:

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

              6. 6. For the purpose of heading 8536, ‘connectors for optical fibres, optical-fibre...

              7. 7. Heading 8537 does not include cordless infrared devices for the remote...

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

              9. 9. For the purposes of heading 8548, ‘spent primary cells, spent primary...

            2. Subheading note

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

            3. Additional notes

              1. 1. Subheadings 8519 20 10, 8519 30 00 and 8519 89 11...

              2. 2. Subheading note 1 is applicable, mutatis mutandis, to subheadings 8519 81 15...

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

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

          1. Notes

            1. 1. This section does not cover articles of heading 9503 or 9508,...

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

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

            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...

            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, inter...

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

            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 8704,...

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

          5. CHAPTER 88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF

            1. Subheading note

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

          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 30 10, 8901...

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

              3. 3. For the purpose of heading 8908, the expression ‘vessels and other...

        18. SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS...

          1. CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS...

            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 to...

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

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

              7. 7. Heading 9032 applies only to:

            2. Additional note

              1. 1. For the purposes of subheadings 9015 10 10, 9015 20 10,...

          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 metal...

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

              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’ does not include...

        20. SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

          1. CHAPTER 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS;...

            1. Notes

              1. 1. This chapter does not cover:

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

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

              4. 4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means...

          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, inter...

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

            2. Subheading note

              1. 1. Subheading 9504 50 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 material’ means:...

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

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

        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 ‘original engravings, prints...

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

              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. 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 USED FOR THE MANUFACTURE...

        3. SECTION III QUOTAS

          1. ANNEX 7 WTO TARIFF QUOTAS TO BE OPENED BY THE COMPETENT AUTHORITIES...

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

          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

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