GOVERNMENT GAZETTE OF THE REPUBLIC N$11O.25 OF NAMIBIA No. 1900 WINDHOEK - 30 June 1998 CONTENTS Page GOVERNMENT NOTICE No. ISI Promulgation of Customs and Excise Act, 1998 (Act No. 20 of 1998), of the Parliament ...... Government Notice OFFICE OF THE PRIME MINISTER No. 151 PROMULGATION OF ACT OF PARLIAMENT 1998 The following Act which has been passed by the Parliament and signed by the President in terms of the Namibian Constitution is hereby published in terms of Article 56 of that Constitution. No. 20 of 1998: Customs and Excise Act, 1998. . '. 2 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ACT To provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy; to prohibit and control the import, export or manufacture of certain goods; and to provide for matters incidental thereto. (Signed by the President on 12 June 1998) PRELIMINARY PROVISIONS ARRANGEMENT OF SECTIONS Section CHAPTER I DEFINITIONS 1. Definitions CHAPTER II ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT 2. 3. 4. 5. Commissioner to administer Act Performance of duties and exercise of powers General duties and powers of officers Application of Act CHAPTER III IMPORT, EXPORT, TRANSIT AND COASTWISE CARRIAGE OF GOODS 6. 7. Designation of places of entry, authorised roads and routes, and related Issues . Report of arrival or departure of ships or aircraft '\0 No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 3 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. Sealing of goods on board ships or aircraft When goods deemed to be imported Landing of unentered goods Goods imported or exported overland Goods imported or exported by post Coastwise traffic and coasting ships Persons entering or leaving Namibia, and smugglers Opening of packages in absence of importer or exporter State warehouse Removal of goods in bond Export of goods from customs and excise warehouse CHAPTER IV CUSTOMS AND EXCISE WAREHOUSES: STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES r 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. Customs and excise warehouses Goods in a customs and excise warehouse Special customs and excise warehouses Samples of goods in a customs and excise warehouse Storage or manufacture of prohibited goods Ship or aircraft stores consumed in Namibia Sorting, packaging, and similar operations, in customs and excise storage warehouses Transfer of ownership or pledging or hypothecation of warehoused goods Special provisions in respect of customs and excise manufacturing warehouses Ascertaining quantity of spirits by measuring the mass or volume Classification of spirits Control of the use of spirits for certain purposes Entry of spirits for use in manufacturing Ascertaining the strength of spirits for duty purposes Requirements in respect of stills Special provisions regarding spirits manufactured by agricultural distillers Special provisions regarding wine Special provisions regarding cigarettes and cigarette tobacco '. . 4 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 37. 38. 39. Special provisions regarding beer Special provisions in respect of manufacture of goods, and collection of excise duty, specified in Section B of Part 2 of Schedule 1 Duties applicable warehouse to goods manufactured in a customs and excise CHAPTER V CLEARANCE AND ORIGIN OF GOODS: LIABILITY FOR AND PAYMENT OF DUTIES 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. Entry of goods and time of entry Importer and exporter to produce documents and pay duties Sale in transit Validity of entries Particulars on invoices Entry by bill of sight Disposal of goods on failure to make due entry Liability for payment of duty Joint and several liability for payment of duty or certain other amounts Determination of applicable duty Origin of goods Payment of duty and rate of duty applicable Prohibition of certain acts in respect of goods not duly entered Disposal of amounts of fuel levy General amendment of Schedules and amendment of Schedule 1 Agreements in respect of rates of duty lower than the general rates of duty Agreements with other territories Imposition of a fuel levy by any party to a customs union agreement Discrimination by other countries Special provisions regarding the import of cigarettes CHAPTER VI ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES 60. General provisions regarding anti-dumping, countervailing and safeguard duties 61. .~ Imposition of anti-dumping duties No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 5 62. 63. 64. Imposition of countervailing duties Imposition of safeguard duties Imposition of provisional payment CHAPTER AMENDMENT VII OF DUTIES 65. 66. (\ Time when new or increased duties become payable Contract prices may be varied to extent of alteration in duty CHAPTER VIII LICENSING 67. 68. 69. 70. 71. 72. 73. 74. Licence fees according to Schedule 8 Customs and excise warehouse licences Agricultural distillers Stills to be licensed Special warehouses for the manufacture of wine Container depot licenses Clearing agent licences Licences to search wreck or to search for wreck CHAPTER IX VALUE 75. 76. 77. 78. 79. 80. 81. 82. 83. Value for customs duty purposes Transaction value Adjustments to price actually paid or payable Value for excise duty purposes Value of certain specified goods Value of goods exported Currency conversion Value of goods not liable to ad valorem duty Interpretation of sections 75, 76 and 77 (' . '. 6 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER X REBATES, REFUNDS AND DRAWBACKS OF DUTY 84. 85. 86. 87. Specific rebates, refunds and drawbacks of duty General refunds in respect of imported goods or excisable goods Recovery of certain amounts paid by Commissioner Set-off of certain amounts CHAPTER XI OFFENCES AND PENALTIES 88. 89. 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. 105. 106. Offences not specified Less serious offences and penalties in respect thereof Serious offences and penalties in respect thereof Non-declaration in respect of certain goods Prohibition with regard to stamps Irregular dealings in goods False documents and declarations Beer of higher alcoholic strength than specified on container Certain specified offences Goods irregularly dealt with liable to forfeiture Seizure Notice of claim by owner in respect of seized goods Disposal of seized goods Admission of guilt Payment and disposal of fines and penalties Remission or mitigation of penalties and forfeiture Recovery of penalties by process of law Jurisdiction of courts Notice of intended proceedings and period for instituting proceedings CHAPTER XII GENERAL 107. 108. 109. Approval of container operators Master, container operator or pilot may appoint agent Liability of principal for acts of agent . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 7 110. 111. 112. 113. 114. 115. 116. 117. 118. 119 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. Liability of agent for obligations imposed on principal Agent may be called upon to produce power of attorney Business accounts or other documents to be available for inspection Sellers of goods to produce proof of payment of duty Liability of company or partnership Interest on outstanding amounts Samples Expenses relating to landing, examination, weighing or analysis Control in respect of manufacturers of certain goods or materials and persons who conduct processes in connection with such goods or materials Destruction of goods and detention of ships or vehicles Instruments and tables Production of certificate issued by officer on registration of certain motor vehicles Wrecks Prohibitions and restrictions Duty payable constitutes a debt to the State Entries or oaths made outside Namibia of full force and effect Manufacture of excisable goods solely for use by the manufacturer thereof Statistics Delegation of powers Substitution of Schedules Regulations and rules Repeal of laws Short title and commencement SCHEDULES BE IT ENACTED by the Parliament of the Republic of Namibia as follows ;CHAPTER I DEFINITIONS Definitions . 1. 'I. (1) In this Act, unless the context otherwise indicates, any 8 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 reference to customs and excise, or to any matter relating thereto, shall be deemed to include a reference to surcharge or fuel levy, or to any matter relating thereto, and"agricultural distiller" means any owner or occupier of a farm in Namibia and who is licensed under this Act to keep a still on such farm; "bill of entry" means a bill of entry in the form prescribed by rule and includes a goods declaration in the form so prescribed; "Commissioner" means the Commissioner for Customs and Excise designated ; as such under section 2(2); "common customs area" means the combined area of Namibia and other territories with the governments of which customs union agreements have been concluded under section 56, or deemed to have been so concluded, or have been acceded to by Namibia; "container depot" means any container depot contemplated in section 6 (l)(j); "container operator" means any person providing international transportation containerized goods, and approved by the Commissioner the purpose of operating containers in Namibia; "container terminal" means any container terminal contemplated in section 6( 1)(i); of under section 107, for "Controller", in relation to any area or any matter, means the officer designated by the Commissioner in writing to be the Controller of Customs and Excise in respect of a certain specified area or matter, and includes an officer acting under the control or direction of any officer so designated by the Commissioner; "crew" includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft; "customs duty", subject to subsection (3), means any duty leviable under Schedule 1 (except Parts 4 and 5 thereof) or under Schedule 2 on goods imported into Na~bia, and "duty" has a corresponding meaning; " No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 9 "depot operator" means the person having charge of any container depot; "drawback" means the amount of import duties and taxes repaid under the drawback procedure; "drawback procedure" means a customs procedure which, when goods are exported, provides for a total or partial refund to be made in respect of the import duties or other taxes charged on or in respect of, or on or in respect of materials contained in, or consumed in the production of, such goods; "entry for home consumption" includes entry under any item in Schedule 3, 4 or 6; "excisable goods" means any goods specified in Part 2 of Schedule 1 and which have been manufactured in Namibia; "excise duty", subject to subsection (3), means any duty leviable under Part 2 of Schedule 1 on any goods manufactured in Namibia; "excise value" means value as defined in section 78; "export" means export from Namibia; "exporter" includes any person who, at the time of export (a) (b) (c) owns any goods exported; carries the risk in respect of any goods exported; represents that or acts as if he or she is the exporter or owner of any goods exported; (d) (e) (f) actually takes, or attempts to take, any goods from Namibia; has a beneficial interest in any way whatsoever in any goods exported; or . 'I. acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e), 10 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 and, in relation to imported goods, includes the manufacturer, supplier or shipper of such goods or any person inside or outside Namibia representing or acting on behalf of such manufacturer, supplier or shipper; "foreign-going aircraft" means any aircraft engaged in the carriage for reward of passengers or goods on any flight between an airport in Namibia and (a) for the purpose of fuel levy or fuel levy goods, an airport in any other country; and (b) for the purpose of any duty other than fuel levy or fuel levy goods, any airport in the common customs area, but excludes any aircraft engaged in such carriage on any intermediate flight between airports within Namibia if such intermediate flight is undertaken solely for the purpose of refuelling or taking on board passengers or goods, or by reason of any emergency; "foreign-going ship" means any ship or other vessel engaged in the carriage for reward of passengers or goods on any voyage between any port or ports in Narnibia, and (a) for the purpose of fuel levy or fuel levy goods (i) (ii) any port in any other country; or any exploration or production platform which is situated outside the territorial waters of Namibia and which is used in the exploration for or the production of petroleum, as defined in section 1 of the Petroleum (Exploration and Production) Act, 1991 (Act No.2 of 1991), if such ship or other vessel is stationed at such platform and is used solely in connection with such exploration or production; and \ (b) for the purpose of any duty other than fuel levy or fuel levy goods, any port in the common customs area; . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 II "fuel levy" means any duty leviable under Part 5 of Schedule 1 and on any goods which have been manufactured in or imported into Namibia; "fuel levy goods" means any goods specified in Part 5 of Schedule 1 which have been manufactured in or imported into Namibia; "goods" includes any ware, article, merchandise, animal, currency, matter, item or thing; "home consumption" means consumption or use in the common customs area; "illicit goods", in relation to imported or excisable goods, surcharge goods or fuel levy goods, means any such goods in respect of which any contravention under this Act has been committed, or in respect of which any duty, surcharge or levy is due and payable, but which has not been paid, and includes any preparation or other product made or manufactured entirely or in part from spirits or other materials which were illicit goods; "importer" includes any person who, at the time of import - (a) (b) owns any goods imported; carries the risk in respect of any goods imported; represents that or acts as if he or she is the importer or owner of any goods imported; (c) (d) actually brings any goods into Namibia; (e) (f) has a beneficial interest in any way whatsoever in any goods imported; or acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e); "land", when used as a verb, includes off-loading from any vehicle; "L.c.L. container" means any container containing goods consigned from one or more. exporters to more than one importer; I" 12 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 "manufacture", when used as a noun, includes, at the discretion of the Commissioner, any process (a) relating to the manufacture or assembly of any excisable goods or fuel levy goods; (b) relating to the conversion of any goods into excisable goods or fuel levy goods; (c) whereby the dutiable quantity or value of any imported goods specified in Section B of Part 2 of Schedule l, or excisable goods or fuel levy goods is increased in any manner; (d) relating to the recovery of excisable goods or fuel levy goods from any other excisable goods or any'other goods; or (e) relating to the packaging or measuring off of any imported goods specified in Section B of Part 2 of Schedule 1, or excisable goods or fuel levy goods, and, when used as a verb, has a corresponding meaning; and "manufacturer" has a corresponding meaning; "master", in relation to any ship, means any person (other than a pilot) having charge of such ship; "Minister" means the Minister of Finance; "officer" means a person employed on or in respect of any duty relating to customs and excise by order or with the concurrence of the Commissioner, whether such order has been given or such concurrence has been expressed before or after the performance of such duty; "owner" includes any person acting on behalf of the owner under any provision of this Act; "pack~e" includes any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods; No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 13 "Permanent Secretary" means the Permanent Secretary : Finance; "pilot", in relation to any aircraft, means any person having charge of such aircraft; "plant" includes any vessel, utensil, appliance or fitting; "prescribed" this Act; means prescribed by regulation or rule, as the case may be, under "regulation" means a regulation made by the Minister under this Act; "rule" means a rule made by the Permanent Secretary under this Act; "Schedule" "sample" means a Schedule to this Act; means any article or articles which are regarded by the Commissioner to be of no or of negligible commercial value and which are to be used solely for soliciting orders for goods of the kind such article or articles represent; "ship" means any ship, vessel or boat (including a flying boat) of any kind whatsoever, intended to sail on or in, or to land on, water; "State warehouse" means any premises provided by the State for the purpose of the deposit of goods in order to secure such goods or to hold such goods as security for the duties due in respect thereof, or pending compliance with any law relating to such goods; "still" means any apparatus used for, or which is capable of, distilling spirits, and includes any part of such still; "still maker" means a person who manufactures or imports stills for sale, and includes a person who repairs stills for reward; "surcharge" means any duty leviable under Part 4 of Schedule 1 on any goods which have been imported into Namibia; "surcharge goods" means any goods specified in Part 4 of Schedule 1 and which have D~enimported into Namibia; 14 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 "this Act" includes any government notice, regulation or rule issued or made, or agreement concluded or deemed to have been concluded thereunder, or any taxation proposal contemplated in section 65 which is tabled in the House of Assembly; "transire" means a warrant in the form prescribed by rule and issued by the Controller to permit the passage of goods; "vehicle" means any aircraft, train, motor car, van, truck, cart, sledge, barrow or other carriage of any kind whatsoever, and includes the fittings, furnishings and equipment thereof, and also pack animals and their harness and tackle; "wine-grower" means a farmer who cultivates vines on land occupied by him or her and who on such land produces wine from grapes grown on such vines, or who delivers grapes grown on such vines to a wine-growers' co-operative agricultural society for the manufacture of wine; and "worts" means any liquid substance containing saccharine matter before fermentation has commenced. (2) In this section (except in the definition of "package") and in sections 6, 7, 17, 40 and 72, "container" means transport equipment (a) (b) having an interior net volume of not less than one cubic metre; and designed for the transport of goods by any means of carriage, without intermediate reloading, and "containerised" has a corresponding meaning. \ (3) For the purposes of any customs union agreement concluded under section 56 (a) "customs duty" includes any duty leviable under Part 4 of Schedule 1 on goods imported into Namibia and, except for the purposes of articles 13 and 14 of such agreement, any duty leviable under Part 5 or 8 of Schedule 1 on goods imported; and . 'I, No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 15 (b) "excise duty" includes, except for the purposes of articles 13 and 14 of such agreement, any duty leviable under Part 5 or 8 of Schedule 1 on goods manufactured in the common customs area. CHAPTER II ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT Commissioner to administer Act 2. (1) There is hereby established an office to be known as the Office of the Commissioner for Customs and Excise. (2) (a) The Minister shall, subjectto the Public Service Act, 1995 (Act No. 13 of 1995), in writing designate any staff member in the Ministry of Finance as the head of the Office of the Commissioner Excise established by subsection designated shall be known as the Commissioner; for Customs and and (1), which staff member so (b) may make regulations relating to (i) the conducting by the Commissioner Office of the Commissioner (ii) of the affairs of the for Customs and Excise; the designation of staff members in the Ministry of Finance to the Office referred to in subparagraph (i); and (iii) such other matters relating to the Office referred to in subparagraph (i) as the Minister may determine. - (3) (4) The Commissioner shall administer this Act. A Controller shall perform his or her duties and exercise his or her powers under this Act with due regard to any written instructions issued by the Commi~sioner. . 16 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 Performance of duties and exercise of powers 3. (1) Any duty imposed or power conferred upon the Commissioner by or under this Act may be performed or exercised by the Commissioner personally or, subject to subsection (2), by an officer under the control or direction of the Commissioner. (2) Any decision made or any notice or communication signed or issued by any officer referred to in subsection(1) (a) may be withdrawn or amended by the Commissioner or by the officer concerned (with effect from the date of the making of such decision or the signing or issuing of such notice or communication, or from the date of withdrawal or amendment thereof); and (b) shall, until the decision, notice or communication has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner. General duties and powers of officers 4. (1) No officer shall have a direct financial interested in the \ manufacture or sale of, or the trade in, imported or excisable goods or fuel levy goods, or in the import of such excisable or fuel levy goods. (2) No officer shall, subject to the further provisions of this section, disclose any information relating to any person, concern or business acquired in the performance of his or her duties, excluding (a) (b) for the purposes of this Act; or when required to do so as a witness giving evidence in a competent court. The Auditor-General shall, notwithstanding subsection (2), in the .... ".'. (3) performance of his or her duties under section 25 of the State Finance Act, 1991 (Act ~o. 31 of 1991), have access to all records and documents in the possession '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 17 or custody of the Permanent Secretary or of an officer referred to in that subsection. (4) The Commissioner may, notwithstanding subsection (2), in accordance with any convention or agreement in respect of customs co-operation to which Namibia is a party, disclose or authorise any officer to disclose any information relating to any person, concern or business acquired by such officer in the performance of his or her duties. (5) Subsection (2) shall not be construed as preventing the Commissioner from using any information obtained by him or her in the exercise o of his or her powers or the performance of his or her duties under this Act or under any other law administered by him or her. (6) The Commissioner may, notwithstanding subsection (2), from time to time by notice in the Gazette publish the name of any person in respect of whom a penalty ofN$10 000 or more has been imposed in respect of any offence contemplated in section 90, 92, 93, 94 or 96, or has in respect of any offence under this Act been imposed under section 101. (7) (a) (b) .. A notice published under subsection (6) shall specify the name and address of the person; such particulars relating to the offence as the Commissioner determine; and may .. (c) the penalty imposed in respect of the offence, contemplated in that subsection. . I (8) Any provision of this section, in so far as it provides for a limitation on the fundamental rights (a) contemplated in Subarticle (1) of Article 13 of the Namibian Constitution by authorising interference with the privacy of any person's home, correspondence or communication, as the case may be, is enacted upon the authority conferred by that Subarticle ; or . '.. 18 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 t (b) contemplated Constitution in Subarticle by authorising, (2) of Article 13 of the Namibian subject to paragraph (b) of that ; Subarticle, the search of a person or the home of an individual, is enacted upon the authority conferred by that paragraph, which interference or search, or any search of or interference with any premises, ship, aircraft or other vehicle under any provision of this section, shall be effected or be conducted mutatis mutandis in accordance with Chapter 2 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977) and shall be subject to the further provisions of this section. ., (9) (a) An officer may, for the purposes of the administration of this Act, at any reasonable time and without prior notice (i) enter any premises and conduct such examination or enquiry in relation to this Act as he or she deems necessary; (ii) while he or she is on the premises referred to in subparagraph (i), or at any other time, require from any person the immediate production, or the production at any other place and time determined by the officer, of any book, document or other goods which by this Act is required to be kept or exhibited or which relates to, or which the officer has reasonable cause to suspect to relate to matters dealt with in or by this Act, and which is or has been on the premises or in the possession or custody or under the control of any such person or of any of his or her employees, or may search for such book, document or other goods; (iii) at any place require from any person who has, or who is believed to have, the possession or custody or control of any book, document or other goods relating to any matter "." ....... dealt with in or by this Act, the immediate production thereof, or at any other place and time determined by the officer; or '" . (iv) seize, or examine and make extracts from, or copies of, No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 19 any book, document or other goods referred to in subparagraph (iii), may require from any person an explanation relating to any entry therein, and may attach any such book, document or other goods, including any container or package, as in his or her opinion may afford evidence relating to any matter dealt with in or by this Act. (b) An officer may take with him or her onto or into any premises referred to in this section any other officer or a member of the Namibian Police. Any person in connection with whose business any premises are (10) occupied or used, or any other person employed by such person, shall at any time furnish such facilities as may be required by an officer referred to in subsection (9) for the purpose of entering the premises or relating to the exercise of such officer's powers under this section. (11) (a) (i) If an officer referred to in subsection (9), after having identified himself or herself; (ii) (iii) demanded entry into or onto any premises; and declared his or her official capacity and his or her purpose for demanding entry into or onto the premises, is not immediately admitted to such premises, such officer, and any person referred to in subsection (9)(b) assisting him or her may, at any time, but during the period after sunset and before sunrise only in the presence of a member of the Namibian Police, break open any door or window, or break through any wall on or in the premises for the purpose of entry and search. (b) An officer referred to in paragraph (a), or any person assisting him or her may at any time break up any ground or floor on or in any premises for the purpose of searching the premises, and if any room, place, safe, chest, container or package in or on the premises . '" .. 20 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 J r is locked and the keys thereof are not produced on demand, may in any manner open such room, place, safe, chest, container or package. (12) An officer may, in the form and in accordance with the procedures prescribed by regulation, require any person to, at any reasonable time and place determined by the officer, appear before such officer who may question such person, either alone or in the presence of any other person, as such officer may deem appropriate, with respect to any matter dealt with in or by this Act. (13) An officer may, either alone or in the presence of any other person, as such officer may deem appropriate, with respect to any matter dealt with in or by any provision of this Act, question any person whom he or she finds on any premises such officer has entered under this section, or whom he or she has reasonable grounds to believe to be or to have been (a) (b) employed on any premises; or in possession of, or having custody or control of anything, in respect of which any such provision of this Act is applicable. (14) (a) An officer may board any ship within the territorial sea or the exclusive economic zone of Namibia, or may stop and board any vehicle in Namibia, and may, subject to the further provisions of this section, search any such ship or vehicle or any person found therein or thereon, for goods upon which duty has not been paid, or in respect of which the officer has reasonable cause to believe that there has been a contravention of any provision of this Act, and such officer may, pursuant to his or her duties, for any reasonable period of time he or she may deem necessary, remain on such ship or vehicle. (b) If any container defined in section 1(2), or any vehicle, room, cabin, place, safe, chest or package is locked and the keys thereof are not produced to the officer on demand, the officer may, for any purpose under this Act but subject to the further provisions of this section, , .. . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 21 open or enter such container, vehicle, room, cabin, place, safe, chest or package in any reasonable manner he or she deems appropriate. (c) An officer shall, subject to the further provisions of this section, have free access to, and the right to rummage any part of, any ship or vehicle referred to in paragraph (a) and to examine all goods on board such ship or vehicle, with the power to fasten down hatchways and to mark any goods before landing, and to lock up, seal, mark or otherwise secure any goods on board such ship or vehicle, including any apparatus pertaining thereto, and such officer may, from the master of such ship or the pilot of such aircraft or the person in charge of such vehicle, demand the production of any document to which any provision of this Act relates. (d) If (i) any lock, seal or mark placed upon any goods on board a ship, aircraft or other vehicle by an officer in terms of this section is wilfully opened, broken, obliterated or altered by any person, as the case may be; or (ii) any goods on any ship, aircraft or other vehicle which have been locked, sealed, marked or otherwise secured in terms of this section are removed by any person; or (iii) a hatchway of any ship, aircraft or other vehicle, after having been fastened down by an officer, is opened by any person without the officer's consent, the master of any such ship, the pilot of any such aircraft or the person in charge of any such other vehicle, as the case may be, shall be guilty of an offence if it is proven that he or she was a party to, or connived at, the act concerned, or that it was possible for him or her to have prevented, and that he or she failed to take all reasonable steps tQprevent, such act. . '" ,.".... ...... 22 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ... (15) (a) An officer may stop any person whom he or she has reason to suspect of having dutiable goods, or goods in respect of which a contravention under this Act has been committed, secreted about him or her or in his or her possession, a'llt'lthe officer may, subject to the further provisions of this section, search such person. (b) If any person referred to in paragraph (a) fails to stop when ordered by an officer to do so, or fails to allow an officer to search him or her, the officer may, subject to the further provisions of this section, take such action, including the use of force, as he or she may deem necessary to stop or search such person. (16) (a) Any person may, subject to paragraph (b) and before being who may in his or her ~~. searched in terms of this section, require the officer concerned to take him or her before the Controller, discretion discharge such person or direct that he or she be searched. (b) Paragraph (a) shall apply only if a person referred to in that l '" ~~I , paragraph is stopped within a harbour or airport control area, and during the working hours of the Controller prescribed by regulation. (c) A female person searched under this section shall only be searched by, and in the presence of, another female person. (17) An officer may lock up, seal, mark, fasten or otherwise secure any ship, warehouse, storeroom, cabin, place, vessel, appliance, utensil, fitting, vehicle, container, package or goods if he or she has reason to believe that any contravention under this Act has been or is likely to be committed in respect thereof or in connection therewith. j , (18) this section. No person shall be entitled to any compensation for any loss or damage arising out of or caused by any bona fide action of or by an officer under Application of Act . 5. '" For the purposes of this Act and notwithstanding anything to the No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 23 contrary in any other law contained (a) the continental shelf referred to in section 6 of the Territorial Sea and Exclusive Economic Zone of Namibia Act, 1990 (Act No.3 of 1990), shall be deemed to be a part of Namibia; (b) any installation or device of any kind whatsoever, including any floating or submersible drilling or production platform, constructed or operating upon, beneath or above the continental shelf referred to in paragraph (a) for the purpose of exploring the continental r shelf or of exploiting its natural resources, shall be deemed to be constructed or operating in Namibia; or (c) any goods mined or produced in the operation of an installation or device contemplated in paragraph (b) and conveyed therefrom to the shore, whether by pipeline or otherwise, and any person or other goods conveyed by any means to and from such installation or device, shall be deemed to be so conveyed in Namibia. CHAPTER III IMPORT, EXPORT, TRANSIT AND COASTWISE CARRIAGE OF GOODS Designation of places of entry, authorised roads and routes, and related issues 6. (1) The Permanent Secretary may, subject to such conditions as he or she may specify,by rule designateor prescribe (a) places to be places of entry for Namibia, through which places goods may be imported or exported or where goods may be landed for transit or coastwise carriage, where foreign-going ships may call, where persons entering or leaving Namibia may disembark or embark, or where goods may be entered for customs and excise purposes; I\, .(b) the roads or routes (including rail ways) with or by which persons 24 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 may enter or leave Namibia, or imported goods or goods intended for export or transit carriage may enter or leave Namibia or may be carried from anyone point to any other point, or the means of carriage of such goods; (c) places as warehousing places where customs and excise warehouses may be established; (d) places for such particular and limited purposes, and for such periods of time, as may be specified in the rules; (e) places to be customs and excise airports at which aircraft entering Namibia shall first land, from which aircraft leaving Namibia shall finally depart, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage, or where persons entering or leaving Namibia may disembark embark; or (f) places, at customs and excise airports contemplated in paragraph (e) or at designated places of entry, for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage); (g) sheds as transit sheds into which goods, before due entry thereof, may be removed from a ship, aircraft or vehicle; (h) entrances and exits, general or special, to or from any dock or wharf area or customs and excise airport; (i) container terminals where containers may be landed for transit, coastwise carriage, delivery to a container depot or, after the contents of the containers have been duly entered, delivery to importers, or where containers may be shipped for export; (j) ,~ places where container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 25 containers after such contents have been duly entered, or for the packaging of containers for export; and (k) the hours during which any place, road, route, shed, entrance or exit designated or prescribed under any paragraph of this subsection may be used for the purposes specified in such paragraph. (2) Any place outside Namibia may in writing be deemed by the r Permanent Secretary to be a place of entry for Namibia through which goods may be imported or exported, where goods may be landed for transit or coastwise carriage, or where goods may be entered for customs and excise purposes. (3) If any place, road, route, means of carriage, shed, entrance, exit or container terminal, as the case may be, has been designated or prescribed by the Permanent Secretary under any paragraph of subsection (1), only such place, road, route, means of carriage, shed, entrance, exit or container terminal so designated or prescribed may, subject to subsection (4), be used or employed for the purposes for which it have been so designated or prescribed under any paragraph of subsection (1), and if any hours have been prescribed under paragraph (k) of subsection (1) during which any place, road, route, shed, entrance, exit or container terminal referred to in that paragraph may be used, such place, road, route, shed, entrance, exit or container terminal shall be used during such hours only. (4) The owner or occupier of a transit shed designated under this section shall, notwithstanding subsection (3) and if so requested by the Commissioner in writing, for such period of time and subject to such conditions, including conditions relating to reasonable compensation, as the Commissioner may in writing determine, provide accommodation for any officer whom the Commissioner deems necessary to station at such shed. Report of arrival or departure of ships or aircraft i."...... 7. (1) Unless the Controller concerned in writing extends any period of time specified in this subsection, the master of any ship arriving at any place of entry designated under section 6, whether laden or in ballast, shall within 24 hours after the ship's arrival, or the pilot of any aircraft arriving in Namibia, . '. 26 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 whether with or without goods or passengers, shall within three hours after landing at any place designated as a customs and excise airport under that section (a) in the form prescribed by rule, make a report to the Controller relating to such arrival, with as many duplicates of such report or such extracts as the Controller may require; (b) make and sign to a declaration before the Controller as to the truth of the report contemplated in paragraph (a), and answer all such questions concerning the ship or aircraft, the cargo and stores, and the crew, passengers and voyage or flight as may be put to him or her by the Controller; and .~ I (c) produce, if so required, the official log books relating to the voyage or flight, the stowage plans and any other documents in his or her possession relating to the cargo, stores, crew, passengers and voyage or flight. (2) The master of a foreign-going ship shall not, subject to subsection (3), call at any place in Namibia other than a place of entry designated under section 6, and the pilot of an aircraft arriving in Namibia shall, unless the Permanent Secretary has granted him or her special permission to land elsewhere, make his or her first landing at a place designated as a customs and excise airport under that section. (3) Subsection (2) shall not apply if the master or pilot, as the case may be, referred to in that subsection, is forced by circumstances beyond his or her control to call or land at a place not designated as contemplated in that subsection, and if he or she reports, within the period oftime specified in subsection (1), to the Controller nearest to the place where he or she was so forced to call or land, or to the Controller at the first place of entry or customs and excise airport designated under section 6, at which he or she next arrives. (4) A master or pilot who is forced by circumstances beyond his or her control to call or land at a place in Namibia not designated as a place of entry under section 6, shall take all precautions necessary to prevent any contravention of thi~ Act in respect of any goods on or in the ship or aircraft concerned. I", No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 27 (5) Subject to section 8, any goods which have not been recorded in any manifest or list of containers as may be prescribed by rule, and within such period of time so prescribed, shall be declared and delivered to the Controller by the master of the ship or the pilot of the aircraft concerned. (6) The master of any ship or the pilot of any aircraft bound from any place in to any place outside Namibia, shall, within the period of time prescribed by rule, appear before the Controller and deliver to him or her a report outwards in the form so prescribed, together with a full account in writing of the cargo on board such ship or aircraft, and shall, to the satisfaction of the Controller and in the form he or she may determine, in writing make a declaration as to the truth of such report and account, and shall answer all questions as may be put to him or her by the Controller. (7) The conditions which shall apply in connection with the departure r of any ship or aircraft from any place within to any other place within Namibia, shall be prescribed by rule. (8) (a) The master of a ship or the pilot of a foreign-going aircraft shall not cause or permit such ship or aircraft, as the case may be, to depart from any designated place of entry contemplated in section 6, or from any place designated as a customs and excise airport under that section without first, in respect of the intended voyage or flight, obtaining from the Controller a certificate of clearance or transire as prescribed by rule, and the master or pilot, as the case may be, shall not after such departure call or land at any place in Namibia other than a designated place of entry or a place designated as a customs and excise airport, unless forced to do so by circumstances beyond his or her control. (b) The conditions which shall apply if a master or pilot referred to in paragraph (a) has been forced to call or land at a place other than a designated place of entry or a place designated as a customs and excise airport, shall be prescribed by regulation. ,.'.... (9) If a ship or aircraft in respect of which a clearance has been issued under this section at any place does not depart from such place within a period of ''>0 28 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 36 hours after such clearance was issued, or within such further period of time as the Controller may in writing allow, such clearance shall lapse and the master or pilot shall obtain a fresh clearance before causing or permitting the ship or aircraft to depart. (10) The master of a ship or the pilot of an aircraft may, with the written permission of the Controller and subject to such conditions as the Controller may impose, retain on board goods consigned to any port or airport for landing at any other port or other airport, or land at any port or airport goods not consigned to such port or airport. (11) (a) The Controller may, on such conditions as he or she may impose, grant transires in respect of any ship exclusively engaged in activities prescribed by rule. (b) The Controller may by notice in writing to the master or owner of the ship referred to in paragraph (a), or to any member of the crew on board such ship, revoke any transire issued under that paragraph. (12) The Permanent Secretary may by rule exempt any ship or aircraft, or any class or kind of ship or aircraft prescribed by rule, from all or any of the provisions of this section. Sealing of goods on board ships or aircraft 8. (a) (1) On the arrival of any ship or aircraft at any place in Namibia - the master of such ship or the pilot of such aircraft, as the case may be, shall in the form and in accordance with the procedures prescribed by rule, declare all sealable goods on board the ship which are unconsumed stores of such ship; and (b) the master and every member of the crew of such ship, or the pilot and every member of the crew of such aircraft, as the case may be, shall in accordance with the procedures prescribed by rule, declare all sealable goods which are his or her personal property or in his or her possession, . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 29 and the Controller may seal up all such sealable goods. (2) For the purposes of this section "sealable goods" means any goods, or any class or kind of goods, which are prescribed by rule to be sealable goods. (3) The Controller may in writing permit surplus stores aboard a ship or aircraft referred to in subsection (1) to be entered for home consumption or for warehousing. (4) The Controller may, at the direction of the Commissioner, in r addition to sealable goods, seal up any goods which are unconsumed stores of any ship or aircraft, or which are in the possession of the master or pilot of such ship or aircraft, or of any member of the crew, or of any passenger on board thereof. (5) While a ship or aircraft referred to in subsection (4) remains at any place in Namibia, no person shall, except in accordance with the rules, break or disturb any seal placed by the Controller on any goods under this section. (6) Except as provided in subsection (3), no stores of any nature may be landed without the permission of the Controller and all goods acquired on a ship or aircraft shall, if landed, be declared to the Controller for purposes of payment of any duty due and payable in respect thereof. (7) section. When goods deemed to be imported 9. (1) For the purposes of this Act all goods consigned to or The Commissioner may in writing exempt any, or by rule exempt any class or kind of, ship or aircraft from all or any of the provisions of this brought into Namibia shall be deemed to have been imported into Namibia(a) in the case of goods in or on a ship or aircraft and consigned to a place in Namibia, at the time when such ship or aircraft on the voyage or flight concerned, first came within the control area of the port or airport authority at such place, or at the time of the . I" 30 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 landing of such goods at the place of actual discharge thereof in Namibia, if such ship or aircraft did not on that voyage or flight call at the place to which the goods were consigned, or if such goods were discharged before arrival of such ship or aircraft, at the place to which such goods were consigned; (b) in the case of goods not consigned to a place in Namibia but brought thereto by, and landed therein from, a ship or aircraft, at the time when such goods were so landed; (c) subject to subsection (2), in the case of goods brought to Namibia overland, at the time when such goods entered Namibia; \ (d) in the case of goods brought to Namibia by post, at the time of import in terms of paragraph (a), (b) or (c) according to the means of carriage of such goods; or (e) in the case of goods brought to Namibia in any manner not specified in this section, at the time specified in the General Notes to Schedule 1, or, if no such time is specified in such General Notes in respect of such goods, at the time such goods are deemed by the Commissioner to have entered Namibia. (2) For the purposes of subsection (1), a place outside Namibia deemed by the Permanent Secretary under section 6(2) to be a place of entry for goods consigned to Namibia, shall be deemed to be a place in Namibia in respect of goods consigned to such place for removal to Namibia overland. Landing of unentered goods 10. (1) All goods imported into Namibia by ship or aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or State warehouse, or removed to any other place approved by the Controller in writing. (2) All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 31 subsection (1), shall, for the purposes of this Act, be deemed to be still on board the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as the case may be, shall remain responsible for such goods in all respects and liable for payment of the duty thereon as if the goods had not been removed from such ship or aircraft. Goods imported or exported overland 11. (1) (a) Where any goods are imported by train, the railway authority concerned shall furnish the Controller with the documents relating to such goods as may be prescribed by rule. (b) The station master or other person in control of railway premises shall not permit any goods contemplated in paragraph (a) to be removed from such premises before due entry thereof, unless the Controller in writing allows such goods to be so removed, subject to such conditions as he or she may, before such removal, in each case Impose. (2) The conductor, guard or other person in charge of a railway train shall on demand by any officer furnish such officer with all the information at his or her disposal in respect of any goods on such train. (3) (a) The person in charge of any vehicle (other than an aircraft or a railway train), whether or not conveying any goods, and which vehicle arrives by land at any place in Namibia, shall report to the office of the Controller nearest to the point at which he or she crossed the border, or to the office of the Controller which is most conveniently situated in relation to such point, before unloading any goods, or in any manner disposing of such vehicle or goods, and make a full written report to such Controller concerning the vehicle or goods, the journey and the destination of the goods, and shall, in the form determined by the Controller, make and sign a declaration as to the truth of such report. (b) A person referred to in paragraph (a) shall fully and truthfully answer all questions put to him or her, and produce any way-bills or other documents demanded of him or her, by the Controller. . I\, 32 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (4) No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until such time as due entry has been made of such vehicle and the goods conveyed in or on such vehicle, or until permission for such removal has been granted by the Controller in writing. (5) (a) Any person arriving in Namibia overland, on foot or otherwise, shall, subject to subsection (6), whether or not he or she has any goods in his or her possession, report to the office of the Controller nearest to the point at which he or she crossed the border, or to the office of the Controller which is most conveniently situated in relation to such point, and there in the form prescribed by rule make a report to the Controller relating to the circumstances in which he or she entered Namibia. (b) If a person referred to in paragraph (a) has any goods in his or her possession, he or she shall, in the form and in accordance with the procedures prescribed by rule, furnish the Controller with full particulars of such goods, and shall fully and truthfully answer all questions put to him or her by such Controller. (c) A person referred to in paragraph (a) shall not in any manner dispose of any goods in his or her possession until such goods have been released by the Controller in writing. (6) Subsection (5) shall not apply to persons arriving in Namibia by train or by air and who pass through or disembark at a place where a Controller is stationed. (7) No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for export overland, shall remove any such vehicle or goods beyond the borders of Namibia unless due entry has been made of such vehicle and the goods conveyed thereon, or permission for the removal of such goods or vehicle has been granted by the Controller in writing. (8) The Controller may in writing grant a general permission to any person referred to in subsections (4) or (7), as the case may be, in respect of the vehicles concerned. . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 33 Goods imported or exported by post 12. (1) For the purposes of entry and collection of duty on goods imported into Namibia by post, any form or label completed by the sender in respect of the postal item concerned and on which the particulars necessary for the assessment of duty are specified, shall be deemed to be an entry made in terms of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be deemed to be the declaration to be made by the importer under section 40. (' (2) The Permanent Secretary may by rule exclude from any provision of this section any goods of a class or kind, or imported in the circumstances, specified in such rule. (3) (a) Notwithstanding anything in subsection (1) contained any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule 3, or unless exempted by the Permanent Secretary by rule, under any item of Schedule 2 or 4, as the case may be, shall be so entered at a customs and excise office before a Controller; and (b) any goods of a class or kind imported by post, or imported by post by a class of addressees, as may be prescribed by rule, shall be entered, before a Controller, at a customs and excise office. (4) (a) In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are specified, shall be deemed to be a bill of entry for export as required by this Act. (b) Notwithstanding paragraph (a), the Permanent Secretary may prescribe goods which shall be entered for export, before a Controller, at a customs and excise office. . I" 34 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (5) Notwithstanding anything in subsection (1) or in any other law contained, but subject to subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postal company, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to the postal company. (6) Any person in charge of a post office referred to in the Post and Telecommunications Act, 1992 (Act No. 19 of 1992), may at any time detain any imported postalltem under his or her control and cause such postal item to be delivered to the Controller, who may examine or open such postal item, and if any of the goods contained in such postal item are found not to in all respects conform to the particulars relating to the value, description or quantity specified on the form or label referred to in subsection (1), or on the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained, be liable to forfeiture to the State. (7) For the purposes of this section, "postal company" means the postal company as defined in the Post and Telecommunications Companies Establishment Act, 1992 (Act No. 17 of 1992). Coastwise traffic and coasting ships 13. (1) The carriage of goods by ship between the coastal ports of Namibia shall, subject to subsection (2), be deemed to be coastwise traffic and all ships employed in such traffic shall be deemed to be coasting ships. (2) Notwithstanding subsection (1), no ship arriving from a place outside Namibia, although bound for more than one coastal port in Namibia, and no ship clearing from any coastal port in Namibia for a port outside Namibia, although bound for one or more intermediate coastal ports in Namibia, shall be deemed a coasting ship and its voyage between ports in Namibia shall not be deemed a coastwise voyage. ~. ...... (3) A foreign-going ship may convey goods coastwise while on a voyage between ports in Namibia, subject to the rules relating to such goods. consulnption shall - . (4) Any dutiable goods which have not been entered for home No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 35 (a) not be loaded on board any ship for coastwise carriage unless such goods have been entered for removal or deemed to have been so entered in terms of this Act; and (b) be reported by the master to the Controller at the port of discharge in Namibia as prescribed by rule. Persons entering or leaving Namibia, and smugglers 14. ('""'"' (1) Any person entering or leaving Namibia shall, to such officer and in such form and in accordancewith the proceduresprescribedby the Permanent Secretary,unreservedlydeclare (a) at the time of such entering, all goods (including goods of or belonging to any other person) upon his or her person or in his or her possession and which he or she brought with him or her into Namibia, and which(i) were purchased or otherwise acquired outside Namibia or on any ship or vehicle, or in any shop selling goods on which duty has not been paid; (ii) were remodelled, processed or repaired outside Namibia; or (iii) (b) are prohibited, restricted or controlled under any law; and before so leaving, all goods which he or she proposes taking with him or her beyond the borders of Namibia, and shall furnish such officer with full particulars of such goods, answer fully and truthfully all questions put to him or her by such officer and, if required by such officer to do so, produce and open the container or package containing such goods for inspection by such officer, and shall pay to the Controller the duty, if any, assessed by such officer. '.. .(2) Any declaration made in terms of subsection (1) shall, for the 36 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 purposes of this Act, be deemed to be an entry for home consumption or export, as the case may be. (3) The Controller may, if any person is suspected by the Controller of an attempt to illegally import, export, land, ship or remove goods, or to evade the payment of duties on any goods, arrange for such person to, as soon as practicable, be brought before a Magistrate's Court, or to have such person placed in custody in or at a police station or other suitable place, until he or she can be brought before such court. Opening of packages in absence of importer or exporter 15. The Controller may, subject to subsection (2), in the absence of the importer or exporter of any container or package imported into, landed in or exported from Namibia, or suspected by the Controller to have been so imported into, landed in or exported from Namibia, open and examine such container or package at the importer's or exporter's risk and expense. (2) The Controller shall, before opening and examining any container or package in accordance with subsection (1), make all reasonable attempts to ascertain the whereabouts of the importer or exporter concerned and afford such importer or exporter the opportunity of himself or herself appearing before the Controller and opening such container or package. State warehouse 16. (1) If any goods are taken to and secured in a State warehouse, the Commissioner may require rental, determined at the rates and payable at the time and place, and in the manner, prescribed by rule, to be paid in respect of the period such goods r~main in such warehouse. (2) Any officer who has the custody of any goods in any State warehouse may refuse the delivery or removal of any such goods from such warehouse until he or she has been furnished with proof that (a) . I\, the person claiming the goods is lawfully entitled to such goods; No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 37 (b) all relevant provisions of this Act or of any law relating to the import or export or transit or coastwise carriage of goods have been complied with; and (c) all freight and other charges (including landing and wharfage charges) and rental due in respect of such goods have been paid. (3) The State, Minister, the Permanent Secretary, the Commissioner (' or any officer shall not be liable in respect of any loss of, or damage of whatever nature to, any goods in a State warehouse, or in respect of any loss or damage sustained by reason ofthe delivery of such goods to a wrong person or at a wrong address or place, if such goods were kept or such delivery took place in good faith and in accordance with this Act. (4) If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Controller, and the person to whom such warrant or permission has been so granted does not immediately remove such goods from the warehouse, such goods may, notwithstanding any other provision of this Act to the contrary, be dealt with as if they were goods in respect of which no entry has been made under of this Act. Removal of goods in bond 17. contained (a) the importer or owner of any imported goods landed in Namibia, or the manufacturer, owner, seller or purchaser of any excisable goods or fuel levy goods manufactured in a customs and excise warehouse, or the licensee of a customs and excise warehouse in which dutiable goods are manufactured or stored may, subject to subsection (2), remove such goods in bond to any place in Namibia designated as a place of entry or as a warehousing place under this Act, or to any place outside Namibia; (b) . I" the master of a ship, pilot of an aircraft or person in charge of a vehicle from which goods were landed at any place in Namibia to (1) Notwithstanding anything to the contrary in this Act 38 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 which such goods were not consigned, may remove such goods in bond to the place to which they were consigned, provided that, before entry for the removal of such goods, proof is produced to the Controller of the identity of such goods and of the fact that such goods were consigned to the place to which they are proposed to be removed; (c) the owner of or any person having a beneficial interest in any goods which are in transit through Namibia from any other territory in Africa to any place outside Namibia, may remove such goods in bond from the place where they entered Namibia to the place where they are destined to leave Namibia; a container operator may remove any container in bond to the container depot or container terminal to which such container was consigned, without furnishing the security required by the Commissioner under subsection (7), and the manifest of the goods packed in such container shall be deemed to be due entry for removal in bond of such container; or (d) (e) the pilot of any aircraft may remove in bond, to their place of entry for Namibia, any goods landed from any aircraft at a place in Namibia and for which an air cargo transfer manifest has been completed, without furnishing the security required by the Commissioner under subsection (7), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods. (2) Goods manufactured or stored in a customs and excise warehouse may, notwithstanding subsection (l)(a), only be removed to a warehousing place in Namibia or to any place in a territory in the common customs area approved by the government of such territory for rewarehousing in another customs and excise warehouse at such place. (3) In addition to any liability for the payment of duty incurred by any person under any other provision of this Act, the person who removes any goods in bond in terms of subsection (1) shall, subject to subsection (4), be liable . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 39 for payment of the duty payable on all goods which he or she so removes. (4) Subject to subsection (5), any liability for the payment of duty in terms of subsection (3) shall cease when it is proven by the person concerned (a) in the case of goods removed to a place in the common customs area, that such goods have been duly entered at such place; or (b) in the case of goods which were destined for a place beyond the borders of the common customs area, that such goods have been duly removed from such area. (5) If any person fails to submit any proof contemplated in subsection (4) within the period of time prescribed by rule, such person shall upon a written demand by the Controller forthwith pay the duty due on such goods. (6) No goods shall in terms of this section be removed in bond from the place where they were landed in Namibia or where they entered Namibia, until they have been entered for removal in bond, and such entry shall, for the purposes of this Act, be deemed to be due entry at such place in respect of such goods. (7) No entry for removal in bond shall be tendered by or may be accepted from any person who has not furnished the security in the form, nature or amount as the Commissioner may in writing require, and the Commissioner may at any time require that the form, nature or amount of such security be altered in such manner as he or she may in writing determine. (8) The removal in bond of goods shall be subject to the rules and to such conditions as the Commissioner may in writing impose in respect of such goods, or of any class or kind of such goods, or goods removed in circumstances specified by the Commissioner, and the Controller may refuse to accept entry for the removal in bond of goods from a remover who has failed to comply with such rules or conditions, or who has committed an offence contemplated in section 90. (9) Goods removed in bond shall not be delivered or removed from the cOQ.trolof the Controller at the place of destination in Namibia except upon '" 40 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 due entry according to the first account taken of such goods on landing or on entry for removal in bond thereof, or according to the contents of the packages containing such goods as reflected on the invoice issued by the supplier in respect of such goods, and payment of any duty due, including, subject to subsection (18) of section 84, any duty due on any deficiency in such goods. (10) The State, the Minister, the Permanent Secretary, the Commissioner or any officer shall not be liable for any loss of, or any damage of whatever nature to, any goods removed in bond, or for any loss or damage sustained by reason of the delivery of such goods to a wrong person or at a wrong address, if such removal or delivery was done in good faith and in accordance with this Act. (11) Notwithstanding this section, the Commissioner may, subject to such conditions as he or she may impose in respect of goods in transit through Namibia from any other territory in Africa to any destination outside Namibia, or any class or kind of such goods, or any such goods removed in bond in circumstances specified by him or her, allow such goods to be entered for removal in bond at a place other than the place where the goods entered Namibia. (12) The Permanent Secretary may prescribe or designate the roads and the routes, and the means of carriage of any goods removed in bond, or any class or kind of such goods, or any such goods carried or conveyed in circumstances specified by him or her in the rules. (13) (a) No person shall, without the written permission of the Commissioner, divert any goods removed in bond to a destination other than the destination declared on entry for removal in bond, or deliver such goods or cause such goods to be delivered in Namibia, except into the control of the Controller at the place of destination. (b) Notwithstanding paragraph (a), the Permanent Secretary may, in and subject to such conditions as he or she such circumstances may prescribe, permit goods in transit through Namibia, or any class or category or kind of such goods, to be delivered to any place approved by him or her for the purposes of sorting or I" . repackaging. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 41 (c) The goods referred to in paragraph (a) shall not be removed from the place referred to in that paragraph to the place where such goods are destined to leave Namibia, unless the duty payable on any deficiency in such goods has been paid to the Controller. (14) The Permanent Secretary may prescribe the particulars to be reflected on the entry for removal in bond referred to in subsection (13), and the documents to be produced by the remover upon entry for such removal in bond in respect of any goods so removed in bond, or any class or kind of such goods, or any such goods removed in circumstances or to a destination specified by him or her in the rules. Export of goods from customs and excise warehouse 18. (1) Notwithstanding any liability for the payment of duty incurred by any person in terms of any other provision of this Act, any person who exports any goods from a customs and excise warehouse to any place outside the common customs area shall, subject to subsection (2), be liable for payment of the duty on all goods which he or she so exports. (2) satisfaction Subject to subsection (3), any liability for the payment of duty in of the Commissioner, that the goods concerned have been duly terms of subsection (1) shall cease when it is proven by the exporter, to the r removed from the common customs area. (3) Ifthe exporter fails to submit the proof contemplated in subsection (2) within the period of time prescribed by rule, he or she shall upon demand by the Controller forthwith pay the duty due on the goods concerned. (4) No goods shall be exported in terms of this section until they have been entered for export. (5) No entry for export referred to in subsection (4) shall be tendered by, or may be accepted from, a person who has not furnished the security as the Commissioner may in writing require, and the Commissioner may at any time require that the form, nature or amount of such security be altered in such manner as he qr she may determine. '" 42 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (6) The export of goods shall be subject to the rules and to such specified conditions as the Commissioner may in writing impose in respect of such goods or any class or kind of such goods, or goods exported in circumstances by him or her, and the Controller may refuse to accept bills of entry for the export of goods from an exporter who has failed to comply with such rules or conditions, or who has committed an offence contemplated in section 90. (7) (a) The Permanent Secretary may prescribe the roads and routes and the means of carriage of any goods exported or any class or kind of such goods, or any such goods conveyed in the prescribed circumstances; and the documents to be produced by the exporter upon entry for export in respect of any goods referred to in paragraph (a), or any class or kind of such goods, or any such goods exported in prescribed circumstances or to a prescribed destination. \ (b) (8) Commissioner, No person shall, without the written permission of the divert any goods referred to in subsection (7) to a destination other than the destination for export declared on entry. CHAPTER IV CUSTOMS AND EXCISE WAREHOUSES : STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES Customs and excise warehouses 19. (1) The Commissioner may, in the form and in accordance with the procedures prescribed by rule, at any place designated for such purpose under this Act, license warehouses (to be known as customs and excise warehouses) approved by him or her for the storage of the dutiable imported or the dutiable locally-produced goods, or for the manufacture of the dutiable goods from the impq~ted or the locally-produced materials as he or she may approve in respect of each warehouse so licensed. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 43 (2) A warehouse contemplated in subsection (1) may be licensed either for the storage of dutiable goods (to be known as a customs and excise storage warehouse) or for the manufacture of dutiable goods (to be known as a customs and excise manufacturing warehouse), but the Commissioner may license a storage warehouse and a manufacturing warehouse on the same premises, provided they are separated from each other in a manner approved by him or her. (3) The Controller may, in addition to any lock used by the licensee, cause any entrance to a customs and excise warehouse to be locked by means of f' a State lock as prescribed by rule for such period as he or she deems appropriate, and no person shall without the written permission of the Controller remove or break such lock, or enter such warehouse or remove any goods from it while it is so locked. (4) (a) The Controller may at any time take stock of the goods in and duty shall, subject to any customs and excise warehouse, deficiency in such stock. (b) subsection (9) or (10) of section 20, forthwith be paid upon any If the stock referred to in paragraph (a) is found to be in excess of the quantity which should be in such warehouse, such excess shall, subject to section 84(18), be debited to stock and the duty thereon be paid on entry for home consumption. r (5) The State, the Minister, the Permanent Secretary, the Commissioner or any officer shall not be liable for any loss of, or damage of whatever nature to, any goods in a customs and excise warehouse, or for any loss or damage sustained by reason of the delivery of such goods to the wrong person or to the wrong address, if such goods were kept or delivered in good faith in accordance with this Act. (6) In addition to any liability for the payment of duty incurred by any person under any other provision of this Act, the licensee of a customs and excise warehouse shall, subject to subsection (7), be liable for the duty on all goods stored or manufactured in such warehouse from the time of receipt into, or the time of manufacture in, such warehouse of such goods, as the case may be. . '" 44 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (7) Subject to subsection (8), any liability for the payment of duty in terms of subsection (6) shall cease when it is proven by the licensee concerned that the goods concerned have been duly entered in terms of section 20, and have been delivered or exported in terms of such entry. (8) If the licensee concerned fails to submit the proof referred to in subsection (7) within the period of time for which goods of the class or kind concerned may be stored or kept in a customs and excise warehouse, or if the licensee commits an offence under this Act in respect of any goods stored or kept in such warehouse, he or she shall upon demand by the Controller forthwith pay the duty due on such goods. .-.... \ (9) Except with the written permission of the Commissioner, which shall only be granted in circumstances which he or she deems to be exceptional, and subject to such conditions as he or she may impose in each case, no imported goods entered for storage, or excisable or fuel levy goods manufactured in a customs and excise warehouse, excluding spirits or wine in the process of maturation or maceration, shall be retained in any customs and excise warehouse for a period of more than five years from the time the imported goods were first entered for storage, or from the time the excisable or fuel levy goods are, in terms of section 47(3), deemed to have been manufactured. Goods in a customs and excise warehouse 20. (1) Any dutiable imported or dutiable locally-produced goods, ;, or any beverages produced from excisable spirits in pursuance of a permission granted under section 31(2), being goods or beverages of a class or kind approved by the Commissioner in writing in respect of each warehouse, may be entered for storage in a customs and excise warehouse with deferment of payment of duty as the Commissioner may in writing determine, and no such goods or beverages shall be removed to or placed in a customs and excise warehouse until they have been so entered. (2) An entry of goods contemplated in subsection (1) shall, for the purposes of this Act, be deemed to be due entry in respect of such goods at the place of import or manufacture. . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 45 r, i (3) Upon the entry and landing of imported goods for storage in, or the transfer of dutiable locally-produced goods to, a customs and excise warehouse, or the transfer of dutiable manufactured goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse, the licensee ~r\ J of any such warehouse in which such goods are stored or to which such goods are so transferred, shall take and record an accurate account of such goods, which shall include, subject to any deduction which may be allowed under section 84(22), the debiting to stock of any excess found on receipt of such goods at such warehouse. ('. '. :,~ .'. I 1".. (4) The licensee referred to in subsection (3) shall immediately upon ,. ... ,. I the receipt of the goods referred to in that subsection, report to the Controller any excess found in such goods. (5) Subject to subsection (9) and to section 84(22), no allowance for I, , .... . .. ~~I . ~~' ~r", ,, any loss or decrease in quantity of any nature or in any manner which occurs while goods are being transported to or kept in any warehouse, or transported from one warehouse to another or removed in bond, shall be granted. (6) Goods on which no duty is payable and of a class or kind approved by the Commissioner in writing in respect of each warehouse, may, subject to such conditions and to the keeping of such records as the Commissioner may in writing in each case determine, be taken, without entry, into a customs and excise warehouse for the purpose of being used in the manufacture of, or for any other purpose relating to, dutiable goods. (7) No goods which have been stored or manufactured in a customs and .. .- . I(. " " ~. excise warehouse shall be removed or delivered from such warehouse except in accordance with the rules and upon due entry of such goods for the purposes of (a) (b) home consumption and payment of any duty due thereon; rewarehousing in another customs or or ~,,. ~< ) and excise warehouse ~i removal in bond as provided in section 17; or .. (c) . '" export from customs and excise warehouses (including supply as stores for a foreign-going ship or aircraft). oJ 46 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 .J J J. I. . ,(8) Commissioner, No person shall, without the written permission of the "'" ',;II in any manner divert any goods entered for removal from or . . . u delivery to a customs and excise warehouse, except goods entered for payment of the duty due thereon, to a destination other than the destination declared on the entry of such goods, or deliver or cause such goods to be delivered in Namibia, except in accordance with this Act. "t ~t t ... 'J " (9) The duty payable on any deficiency in a customs and excise 1 , warehouse shall, after detection of such deficiency and subject to subsection (10), be paid immediately on a written demand made by the Controller. (10) manufacturing In the case of goods manufactured in any customs and excise r. ,I 'J I ~J . warehouse, or in the case of goods in the process of manufacture the Commissioner may, notwithstanding subsection (9), but being removed from one customs and excise manufacturing warehouse to another such warehouse, subject to section 35(3), allow losses due to working, pumping, handling or processing, or losses due to similar or to natural causes, between the time when liability for payment of duty first arises and the time of removal of such goods from the warehouse in which the goods are so manufactured, or in which such process of manufacture is completed, to the extent specified in Schedule 4 or 6, as the case may be, if no part of such loss was wilfully or negligently caused. (11) Goods packed for retail sale shall not be entered for storage in a . " .oJ ... .; .. , .. ./ storage warehouse unless such goods, to the satisfaction of the Controllers, are packed in outer containers normally used in the wholesale trade in respect of such goods. Special customs and excise warehouses 21. (1) The Commissioner may, in the form and in accordance with the procedures prescribed by regulation, and subject to such conditions as he or she in each case may impose, license at any place in Namibia special customs and excise warehouses for such special purposes and for such period as he or she may specify, provided security in such amount and in such form and manner as he or she may require, is furnished. (2) Unless the Commissioner, when licensing a special customs and . ''0 No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 47 excise warehouse under subsection (1) for the storage or manufacture of goods otherwise determines, the provisions of this Act in respect of customs and excise storage warehouses or manufacturing warehouses, as the case may be, or the storage or manufacture of goods in such warehouses, shall apply to such special warehouse or to the storage or manufacture of goods therein, as the case may be. Samples of goods in a customs and excise warehouse 22. The Controller may, in accordance with the rules, permit samples of goods in a customs and excise warehouse to be taken by the owner of such goods and may permit payment of duty thereon to be deferred until the goods from which such samples have been taken are entered for delivery from such warehouse for any purpose. Storage or manufacture of prohibited goods 23. The Commissioner may allow the storage or manufacture in a customs and excise warehouse of goods of which the import, manufacture or disposal is prohibited or restricted by or under any law, provided such goods are stored or manufactured in such warehouse for the purposes of export or supply as stores for a foreign-going ship or aircraft, as the case may be. Ship or aircraft stores consumed in Namibia 24. (1) If any goods shipped under section 20(7) from a customs and excise warehouse as stores for any foreign-going ship or aircraft, or any goods shipped as stores for such ship or aircraft outside Namibia (except any such goods which are used for the operation of such ship and are, save as provided in the rules, not for consumption by or for sale or disposal to the master or members of the crew or passengers of or visitors to such ship) are consumed, sold or disposed of on such ship in any port in Namibia or on such aircraft at any place in Namibia when the aircraft is not airborne, or on such aircraft on a flight between any places in Namibia, the master of such ship or the pilot of such aircraft, as the case may be, shall be liable for payment of the duty on such goods so consumed, sold or disposed of and shall, upon demand by the Controller, forthwith pay the duty due in respect of such goods. . '. 48 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (2) The Permanent Secretary may by rule exempt any class or kind of stores, or any ship or aircraft, or any stores on a ship or aircraft to which circumstances specified in such rule apply, from any provision of this section. Sorting, packaging, and similar operations, in customs and excise storage warehouses 25. Subject to this Act, the Controller may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make. such alterations in or in respect of such goods, or such arrangements in respect thereof as may be necessary for the preservation of such goods or for the sale, export or other lawful disposal thereof. Transfer of ownership or pledging or hypothecation of warehoused goods 26. (1) Except with the prior written permission of the .-- \ , . - Commissionerand subjectto such conditionsas may be prescribed by rule (a) the owner of any dutiable goods in a customs and excise warehouse may not enter into any agreement whereby (i) his or her ownership of such goods is transferred to any other person; or such goods are pledged or otherwise hypothecated in favour of any other person; or (ii) (b) any person in whose favour the goods referred to in paragraph (a) have been pledged or hypothecated may not enter into any agreement whereby any rights obtained by him or her by virtue of such pledging or hypothecation are ceded to any other person. (2) Any agreement entered into contrary to subsection (1) shall for the purposes of this Act be deemed to be null and void. . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 49 Special provisions in respect of customs and excise manufacturing warehouses 27. (1) Subject to the further provisions of this Act, goods liable to excise duty or fuel levy may not be manufactured otherwise than in accordance with this section and in any place other than in a customs and excise manufacturing warehouse licensed under this Act. (2) Spirits distilled by agricultural distillers shall, notwithstanding subsection (1), be excluded from the requirement of being manufactured in a customs and excise manufacturing warehouse, and excisable goods may with the (' written permission of the Commissioner be manufactured in a special customs and excise warehouse licensed under this Act. (3) Subject to this Act, the Commissioner may, on such conditions as he or she may in writing impose, permit the manufacture under this Chapter of any goods in any customs and excise manufacturing warehouse, if any of the goods used in such manufacturing process are liable to duty or if the goods so manufactured are dutiable. (4) Any dutiable goods brought into and intended for use in a customs and excise manufacturing warehouse in the manufacture of goods liable to excise duty or fuel levy shall be entered for home consumption, and any duty due thereon r shall be paid prior to such use. (5) manufacturing connection No manufacturing of goods shall take place in a customs and excise warehouse until the premises and the plant intended for use in process, and the purpose for which the with such manufacturing premises and plant are to be used, have been approved by and registered with the Commissioner. (6) Officers may supervise all operations in a customs and excise manufacturing warehouse. (7) The licensee of a customs and excise manufacturing warehouse shall, if so requested by the Commissioner in writing, provide suitable office accommodation and board and lodging for any officer stationed at or visiting such warehouse for any purpose of this Act. o '" 50 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (8) A person providing board and lodging for an officer referred to in subsection (7) shall be entitled to fair remuneration in respect of such board and lodging as may be prescribed by regulation. (9) No licensee shall, without the written permission of the Commissioner, conduct any business in a customs and excise manufacturing warehouse, except the business in respect of which the warehouse is licensed, and only if the premises concerned and the plant in or on such premises are registered under this Act. (10) this Chapter (a) use such premises or plant for any purpose other than for the purposes specified in such registration; (b) effect any alteration to any structure on such premises or to any such plant; (c) bring into or have in or on such premises, any plant other than the plant specified in such registration, or remove any plant from such premIses; or No person shall, except with the written permission of the Commissioner, in respect of any premises or plant required to be registered under (d) place below the surface of the ground any pipe or tube for the purpose of conveying any material or product in a warehouse unless such pipe or tube is enclosed in casing capable of being easily opened so that the pipe or tube is exposed to view. (11) manufacturing conducted. (12) The Permanent Secretary may prescribe the days upon which, and warehouse (including the removal of goods) may be conducted, the hours during which, all or any of the operations in a customs and excise and the days upon which and the hours during which such operations shall not be . '" No distilling operation shall be commenced with until the whole No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 51 or any part of the distilling system or plant, as the Commissioner has, at the expense requirements of the licensee, been provided may require, and other with fittings to permit the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the rules for the purpose of securing such system or plant, and until such system or plant has been duly secured by the Controller. (13) If any meter, gauge, rod, lock, seal or fitting referred to in subsection (12), or any pipe, cock, fastening or fitting connected with a still or vessel is tampered with, pierced or damaged, the licensee shall forthwith repair or replace the article concerned, or an officer may, upon the instructions of the Commissioner, effect the repairs or replacement at the expense and for the account of the licensee, which licensee shall reimburse to the Commissioner such payment. such costs so incurred within a period of 30 days after a written notice to the licensee requesting (14) If any tampering, damage or piercing referred to in subsection (13) has been caused (a) by or as a result of the neglect of the licensee or of any of his or her employees, such licensee or employee, as the case may be, shall, be guilty of an offence and on conviction be liable to the penalties prescribed by section 88(2); or (b) by means of a wilful act by, or with the connivance of, the licensee or any of his or her employees, and with the intention to avoid the proper payment of duties in terms of any provision of this Act, such licensee or employee, as the case may be, shall be guilty of an offence and on conviction be liable to the penalties prescribed by section 90, in addition to the liability of such licensee or employee for payment of an amount equal to the cost pertaining to the repair of the damage or the replacement caused by such tampering, damaging or piercing. (15) The Permanent Secretary may, subject to such conditions as he or she may impose, by notice in the Gazette exempt the manufacture of any class or kind 01 goods specified in such notice from any provision of this section. 52 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 Ascertaining quantity of spirits by measuring the mass or volume 28. (1) The quantity of spirits in any container may be ascertained by means of measuring, in accordance with the method or procedures prescribed by rule, the mass or volume of the contents of the container. (2) In ascertaining the quantity of spirits by means of measuring the mass or volume in accordance with subsection (1), the tables prescribed by rule shall be used, and the quantity ascertained in accordance with such tables shall, for the purposes of this Act, be deemed to be the true quantity of such spirits. Classification of spirits 29. No spirits distilled in Namibia shall, for the purposes of this Act, be classified as being spirits of the product of the vine until such spirits have, in the form and in accordance with the procedures prescribed by rule, been so certified by the Controller, and any spirits not so certified shall be deemed to be spirits other than of the product of the vine. Control of the use of spirits for certain purposes 30. (1) No person shall, subject to subsection (2), use spirits, distilled from the product of the vine, in the manufacture of alcoholic beverages unless such spirits have, in the form and in accordance with the procedures prescribed by rule, been certified by an officer designated by the Commissioner for such purpose, to be suitable for use in such manufacturing process. (2) If the officer designated under subsection (1) declines to certify any spirits to be suitable for use as required by that subsection, the manufacturer may redistill or treat such spirits by any method approved by such officer in writing, and thereafter such officer may in writing certify the spirits as suitable for use in the manufacture of alcoholic beverages. (3) The blending of brandy and the production from spirits of any other beverage or any other non-excisable goods shall be subject to the rules relating to such blending or production, and to the supervision by an officer as the Cf~mmissioner may in each case deem necessary. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 53 (4) Subsection (1) shall not apply to an agricultural distiller or a wine- grower who manufactures alcoholic beverages in accordance with this Act for his or her own private use. Entry of spirits for use in manufacturing 31. (1) Spirits which have not been entered for horne consumption shall not be used in the production of beverages or other non-excisable goods. (2) (' The ComII?issioner may, on such conditions as he or she may in each case impose, permit the use of spirits which have been entered for horne consumption in the production of beverages on premises which have been licensed as a customs and excise storage warehouse and may, subject to section 115,permit payment of the duty on any such spirits used in the production of beverages on any such premises to be deferred until such beverages are delivered from any such warehouse. (3) Commissioner, (b) (a) No person shall, without the written permission of the redistill spirits which have been entered for horne consumption. Any permission contemplated Impose. in paragraph (a) may be granted may in each case subject to such conditions as the Commissioner (4) Beverages or other non-excisable goods produced in contravention of subsection (1) or any spirits redistilled in contravention of subsection (3), shall be liable to forfeiture to the State. Ascertaining the strength of spirits for duty purposes 32. The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in accordance with the procedures prescribed by rule. Requirements in respect of stills J3. (1) Subject to subsection (2) of this section and to section 70, I\, 54 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 no person shall distil spirits in a still which does not comply with the requirements prescribed by rule as to the use, the capacity or the construction thereof. (2) The Permanent Secretary may, notwithstanding subsection (1), by rule exempt any person or still, or any class of persons or class of stills, from all or any of the provisions of this section. Special provisions regarding spirits manufactured by agricultural distillers 34. (1) The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the Commissioner may in each case in writing determine. (2) For duty purposes, the Controller may allow for natural waste or .~. evaporation relating to all spirits distilled by an agricultural distiller on his or her own farm, or on a farm occupied by him or her, to the extent specified in Schedule 6, if no part of such loss was caused wilfully or negligently. (3) No agricultural distiller shall use his or her still for the purpose of distilling spirits from any material other than produce grown on a farm of which he or she is the owner or occupier, and which produce is of a kind prescribed by rule in respect of the class of agricultural distiller to which he or she belongs. (4) Subject to the further provisions of this Act and to the Liquor Ordinance, 1969 (Ordinance No.2 of 1969), section 20(7) ofthis Act shall mutatis mutandis apply in respect of spirits manufactured from grapes by any class of agricultural distiller prescribed by rule, and for the purpose of such application any reference in that section to a customs and excise warehouse shall be deemed to be a reference to the farm on which such spirits are manufactured. (5) Spirits manufactured by an agricultural distiller in Namibia from any fruit other than grapes and prescribed by rule, shall be solely for his or her private use on the farm where such fruit was produced and such spirits were manufactured. (6) Notwithstanding subsection (5), the Permanent Secretary may in writing allow spirits manufactured as contemplated in that subsection to be used . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 55 or disposed of in such circumstances and at such places as he or she may deem appropriate, and subject to such conditions as he or she may in each case impose. Special provisions regarding wine 35. (I) The Permanent Secretary may, subject to such conditions as he or she may in each case impose, license as a special customs and excise warehouse for the purpose of manufacturing wine, any premises of a wine-grower, of a wine-growers' co-operative agricultural society or of a person who holds a licence under any law to deal in wine in wholesale quantities. (2) warehouse. (3) If less than 50 per cent by volume of the wine manufactured in A special warehouse licensed under subsection (1) shall, for the purposes of this Chapter, be deemed to be a customs and excise manufacturing any customs and excise warehouse is manufactured from wine and grapes originating at any place within a distance of 400 kilometres of such warehouse, the Minister may prescribe an allowance in respect of working and processing losses, or losses due to natural causes, which shall be granted in lieu of the allowance in respect of such losses as provided for in section 20(10). Special provisions regarding cigarettes and cigarette tobacco r 36. (1) The Permanent Secretary may by rule prescribe the sizes and types of, and the specifications relating to, containers or packages which may be used by a manufacturer for the packaging of cigarettes and cigarette tobacco. (2) No manufacturer may, subject to subsection (3), remove any cigarettes or allow any cigarettes to be removed from the customs and excise manufacturing warehouse concerned, unless such cigarettes have been packed in accordance with the procedures prescribed by rule and a stamp impression so prescribed has been made on or affixed to the containers or packages concerned. (3) The Commissioner may, notwithstanding subsection (2),. allow as cigarettes packed as contemplated in that subsection to, in such circumstances . '" 56 Act No. 20, 1998 G.overnment Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 he or she in writing may determine, be removed from a warehouse, without a stamp impression contemplated in that subsection having been made on or affixed to the containers or packages concerned. (4) No cigarettes or cigarette tobacco shall be sold or disposed of, or removed from the customs and excise manufacturing warehouse concerned in partly or completely manufactured condition, except in accordance with this Act. (5) (a) No person shall counterfeit or make any facsimile of any die or impression stamp prescribed under subsection (2); or be in possession of, use or offer for sale or for use (i) (ii) any die or impression stamp counterfeited; or any facsimile of any die or impression stamp made, (b) in contravention of paragraph (a). Special provisions regarding beer 37. (1) The alcoholic strength by volume of beer made from malt shall, for duty purposes, be ascertained in accordance with the procedures prescribed by rule. (2) Every manufacturer shall, in respect of beer referred to in subsection (1) and manufactured by him or her in Namibia, register with the Commissioner the names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume and the tariff item of Part 2 of Schedule 1 which shall apply in respect of the beer so sold or disposed of under any such name, and no beer shall be so sold or disposed of unless so registered. (3) No beer referred to in subsection (1) shall be sold or disposed of by any manufacturer for home consumption, except in a container which bears, . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 57 in the form and in accordance with the procedures prescribed by rule, the name registered and the registered alcoholic strength by volume of such beer, and any invoice or other document relating to the sale or disposal of such beer shall specify the registered name of such beer. (4) Any description on any container of beer contemplated in subsection (3) specifying the registered name and alcoholic strength by volume of the contents registered with the Commissioner, shall be deemed to be a declaration for the purpose of the assessment of duty. (5) The Commissioner may in writing exempt beer of any class or kind from any or all of the provisions of subsection (2) or (3). (6) If the alcoholic strength by volume of any beer in any container bearing a description specifying the name and alcoholic strength by volume registered with the Commissioner under this section, is ascertained in accordance with subsection (1) and found to be higher than the alcoholic strength by volume specified in the tariff item registered in relation to beer of such brand name, the manufacturer concerned shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled, at the rate of duty applicable to beer of the strength as ascertained in respect of the contents of such container. (' (7) contemplated If the Commissioner is unable to establish the full quantity concerned, in subsection (6) from the records of the manufacturer may in writing determine the Commissioner a quantity which shall, for the purposes of that subsection, be deemed to be such full quantity. (8) Any beer of any brew or blend of brews of beer referred to in subsection (6) and not delivered from the stock of the manufacturer concerned, shall be liable to forfeiture to the State. Special provisions in respect of manufacture of goods, and collection of excise duty, specified in Section B of Part 2 of Schedule 1. (1) Every manufacturer of excisable goods specified in Section B of Part 2 of Schedule 1, and every owner of excisable goods specified in that I" .38. 58 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 Section B manufactured by or for him or her partly or entirely from materials owned by such owner, shall, subject to subsection (2), in the form and in accordance with the procedures prescribed by regulation, license his or her premises as a special customs and excise warehouse in terms of this Act for purposes of excise duty specified in that Section B, and no such manufacturer or owner shall manufacture, or deal in or with, excisable goods specified in that Section B unless he or she has so licensed his or her premises. (2) Notwithstanding subsection (1), the Commissioner may, at his or her discretion, to the extent that he or she deems appropriate and on the conditions that he or she may determine, in writing exempt any manufacturer referred to in that subsection from any provision contained in that subsection. (3) (a) Notwithstanding anything to the contrary in this Act contained - if the value added by any process in the manufacture of excisable goods specified in the Section B referred to in subsection (I) is, in the opinion manufacturer's the manufacture presents of the Commissioner, low in relation to the selling price of such goods, or if any process in of excisable goods specified in that Section B difficulties in the in his or her opinion exceptional collection of excise duty specified in that Section B in respect of such goods, that subsection of this section shall apply, and due entry of such goods shall be effected manufacturing at such stage in the may process of such goods as the Commissioner in writing determine, and the processes which shall be deemed to be included when calculating purposes determined by the Commissioner the value of such goods for the in that Section B, shall be in writing; of excise duty specified (b) the Commissioner may, subject to such conditions as he or she in each case may impose (i) if the production performed or disposal of any excisable or under goods (I) are other specified in Section B referred to in subsection '" . by different persons, circumstances rendering it expedient in the Commissioner's No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 59 opinion to do so, issue one licence under this Act in respect of the premises in the name of two or more persons concerned, and thereupon each such person shall be jointly and severally liable for the excise duty specified in, and payable on, all the excisable goods specified in that Section B, anyone of such persons paying, the other or others to be absolved pro tanto; (ii) include in a special customs and excise warehouse licence issued under this Act in respect of the premises of any manufacturer of excisable goods specified in the Section (1), any warehouse, depot, B referred to in subsection agency, branch or other storage place approved by the Commissioner and in which any such goods owned by such manufacturer are stored, and thereupon such goods so stored shall, for the purposes of this Act, be deemed to be in the licensed special customs and excise warehouse of such manufacturer, and the licensee concerned shall be liable in all respects for compliance with the requirements of this Act and for payment of the excise duty on such goods so stored as specified in that Section B; (iii) in such circumstances as he or she may deem expedient, license the premises of any dealer in excisable goods specified in the Section B referred to in subsection (1) as a special customs and excise warehouse under this Act, and thereupon such dealer shall comply with the requirements of this Act relating to the collection of excise duty specified in, and payable on, such excisable goods specified in that Section B as the Commissioner may determine, and be liable for the excise duty on such goods as specified in that Section B; or r (iv) make such temporary or permanent adjustment to the excise duty value of excisable goods specified in the Section B referred to in subsection (1) as he or she may deem reasonable in circumstances which are in his or her opinion exceptional. I" . 60 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (4) Excisable goods specified in the Section B referred to in subsection (1) and manufactured in Namibia by any person for his or her own use and not for sale or disposal, and in circumstances which in the opinion of the Commissioner do not constitute a business venture, may, subject to such conditions as he or she may in each case impose, be exempted by the Commissioner from the payment of excise duty. (5) Excisable goods specified in the Section B referred to in subsection (1) and manufactured in Namibia by any person for sale or disposal in circumstances which in the opinion of the Commissioner constitutes a business venture, or any class or kind of such goods, may subject to such conditions as the Permanent Secretary may prescribe, be exempted by the Commissioner from the payment of excise duty thereon as specified in that Section B if (a) the average value of such goods or such class or kind of such goods has during such period or periods as the Permanent Secretary may prescribe by rule, not exceeded such amount as he or she may so prescribe; or (b) the value of such goods or such class or kind of such goods is in the opinion of the Commissioner not likely to exceed the amount referred to in paragraph (a) during one calendar year; or (c) such circumstances as may be prescribed by rule apply. Duties applicable to goods manufactured in a customs and excise warehouse 39. (1) In respect of any goods manufactured in a customs and excise warehouse there shall, subject to section 84, on entry for home consumption of such goods, be paid (a) if such manufactured goods are not liable to excise duty, duty at the customs rate of duty applicable in terms of Schedules 1 and 2 on any imported goods used in the manufacture of such manufactured goods and the excise rate of duty applicable in terms of Schedule 1 on any excisable goods used in the manufacture of such manufactured goods; and . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 61 (b) if such manufactured manufactured goods. goods are liable to excise duty, duty at the 1 on such excise rate of duty applicable in terms of Schedule (2) Notwithstanding subsection (1), but subject to subsections (3) and (6), the Commissioner may, on such conditions as he or she may in each case impose, for the purpose of preserving any goods in a customs and excise storage warehouse or of reconditioning such goods which, as a result of contamination or deterioration or for any other reason, have become unsaleable or not readily saleable, or for the purpose of fulfilling special orders, permit such goods to be reconditioned or to be mixed or blended in such warehouse with other goods, and in such event duty shall, in lieu of the duties in terms of subsection (1), be paid according to the first account taken of any such goods, or the total quantity of such reconditioned, mixed or blended goods, whichever quantity is the greater (a) if such reconditioned, mixed or blended goods are not liable to excise duty (i) at the customs rate of duty applicable in terms of Schedules I and 2, on any imported goods; and (ii) at the excise rate of duty applicable in terms of Schedule 1, on any excisable goods contained in such reconditioned, mixed or blended goods; and (b) if such reconditioned, mixed or blended goods are liable to excise duty, at the customs rate of duty applicable in terms of Schedule 1, on the total quantity of such reconditioned, mixed or blended goods, and, in addition to such duty so payable, duty in an amount equal to the amount by which the customs duty at the rate applicable in terms of Schedules 1 and 2, on any imported goods contained in such reconditioned, mixed or blended goods, exceeds the excise on such mixed or blended goods as is duty at the rate applicable in terms of this paragraph proportion of such reconditioned, represented by such imported goods therein contained. . ,\, (3) The reconditioned, mixed or blended goods referred to in 62 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 subsection (2) shall qualify for any rebate of duty specified in respect of such goods in any applicable item of Schedule 3, 4 or 6. (4) If the Commissioner has permitted any goods in a customs and excise storage warehouse to be reconditioned or to be mixed or blended with other goods, such warehouse shall, subject to subsection (5) and without being licensed as a customs and excise manufacturing warehouse, and without the premises or plant on such premises having been approved by the Commissioner, for the purposes of this Act be regarded as a licensed customs and excise manufacturing warehouse. (5) contemplated Notwithstanding subsection (4), no rebate for any loss or deficiency mixed or blended as in that subsection exceeding the deduction specified in section in respect of petrol or any distillate fuel reconditioned, 84(22)(f) and (i), respectively, shall be allowed on such goods. (6) (a) Notwithstanding anything to the contrary in this Chapter may, on such conditions as he or contained, the Commissioner she in each case may impose, in writing permit the mixing or blending in such circumstances and at such place as he or she may specify, of any mineral oil products, including fuel levy goods, with one another or with other goods, whether or not such products or goods are in a customs and excise storage warehouse or have been entered for home consumption and have passed out of customs and excise control for any purpose, including fulfilling special orders. the purpose of rendering such goods saleable, or more readily saleable, or of (b) Subsection (2), in so far as it relates to the duty payable and the rebate of duty, shall mutatis mutandis apply in respect of mineral oil products mixed or blended under this subsection. (c) Any duty paid in respect of any goods used for mixing or blending as contemplated in paragraph (a) shall be deemed to have been paid in respect of any duty payable in accordance with paragraph (b) in respect of the mineral oil products obtained by such mixing I" . or blending. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 63 (d) Nothing in this section contained shall be construed as authorising a refund of any amount by which any duty already paid or assessed in respect of any goods so used for mixing or blending, exceeds the duty payable under this subsection. (e) A mineral oil product referred to in paragraph (a) used in the mixing or blending as set out in that paragraph shall be deemed to consist entirely of imported goods unless it is proven that it consists entirely of excisable goods, or it is proven that it contains such a small proportion of imported goods that the Commissioner deems it negligible, in which event such mineral oil product shall be deemed to consist entirely of excisable goods. (7) If any goods to which this Act relates have become mixed or may apply subsection (2), in so far as that blended by an act or omission which by the exercise of reasonable care could not have been avoided, the Commissioner subsection relates to the duty payable or to any rebate of duty, as if such goods were mixed or blended in a customs and excise storage warehouse with his or her penrusslOn. (8) Notwithstanding anything to the contrary in this Act contained, the Commissioner may, subject to such conditions as he or she may in each case impose, regard the mixing of mineral oil products of different classes or kinds as a result of transport by means of a pipeline (except a pipeline used in connection with the loading or discharge of ships or vehicles), or the mixing of imported and locally manufactured mineral oil products ofthe same class or kind in the ordinary course of transport or storage or distribution in Namibia as not constituting the manufacture of a new product, if the quantities of the different products constituting the components of such new product were entered before they became so mixed and are separately accounted for. (9) There shall be paid on entry for home consumption, in addition to any duty payable in terms of this section, and subject to sections 27(3) and 84, a surcharge or fuel levy at the rate applicable in terms of Schedule 1on any surcharge goods or fuel levy goods used or incorporated in the manufacture, reconditioning, mixing or blending of any goods to which this section relates and on any such manufactured, reconditioned, mixed or blended goods which are liable to surcharge or fuel levy in terms of that Schedule. I\, . 64 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 / (10) No person shall recondition, mix or blend any fuel levy goods otherwise than in terms of this section. CHAPTER V CLEARANCE AND ORIGIN OF GOODS LIABILITY FOR AND PAYMENT OF DUTIES Entry of goods and time of entry 40. (1) An importer of goods, other than goods imported from any , " territory in the common customs area, shall, subject to subsection (2), within seven days after the date on which such goods are in terms of section 9 deemed to have been imported, or within such further period of time as the Commissioner may in writing allow, make due entry of such goods, in the form prescribed by regulation, and make a declaration to the truth of such entry. (2) Notwithstanding subsection (1), but subject to the written permission of the Controller (a) (b) containers temporarily imported; human remains; (c) goods which in the opinion of the Commissioner are of no commercial value; (d) (e) goods imported under an international camet; or goods of a value for duty purposes not exceeding N$500, and on which no duty is payable in terms of Schedule 1, need not be so entered. (3) An importer referred to in subsection (1) may, at any place designated under this Act for the entry of goods, make such entry of goods which have ~een loaded on a ship or delivered to the carrier which conveys the goods by I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 65 vehicle to Namibia for discharge at such place, notwithstanding ship or vehicle has not yet arrived at such place. the fact that such (4) If any goods referred to in subsection (3) have, at the time of entry as provided in section 49(2), not been loaded as required by subsection (3) of this section, the importer concerned shall be guilty of an offence and such goods shall be deemed not to have been entered. (5) (' An importer referred to in subsection (1) shall within seven days after the granting of a release order by the Controller in respect of any goods entered in terms of that subsection or, if such goods arrive after the granting of such order, within seven days after the arrival of such goods, present such release order to the authority in possession of such goods for delivery thereof. (6) (a) An exporter of goods shall, before such goods are exported from Namibia, deliver, during the hours of any day and at any place prescribed by rule, to the Controller a bill of entry, but the Commissioner may (i) if no export duty is payable on, and no obligation or condition is to be fulfilled or complied with under any law in respect of, such goods; or (ii) in the case of goods to be exported overland by way of a vehicle (excluding an aircraft or a train) which are loaded for export at a place other than a place designated under section 6 where goods may be entered for customs and eXCIse purposes, allow such a bill of entry to be delivered at such time as he or she deems reasonable. (b) For the purposes of paragraph (a), in relation to the delivery of a bill of entry, the goods referred to therein shall be deemed to have been exported from Namibia- I" . (i) in the case of goods to be exported in a ship, at the time 66 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 when such goods are delivered to the port authority, a depot operator, the master of the ship concerned or a container operator, as the case may be; (ii) in the case of goods to be exported in an aircraft, at the time when such goods are delivered to the pilot of the aircraft concerned or are brought within the control area of the airport authority concerned, as the case may be; (iii) in the case of goods to be exported in a train, at the time when such goods are delivered to the railway authority concerned; (iv) or i in the case of goods to be exported overland in a vehicle (excluding an aircraft or a train), subject to paragraph (a), at the time when such goods are loaded on the vehicle concerned. (7) (a) The Permanent Secretary may in writing permit any excisable goods or fuel levy goods or any class or kind of imported goods, which goods he or she may prescribe, to be removed from a customs and excise warehouse upon the issuing by the owner of such goods of a certificate, invoice or other document prescribed by rule or approved by the Permanent Secretary in writing, and the payment of duty on such goods at a time and in accordance with the procedures prescribed by rule, and such certificate, invoice or other document shall for the purposes of section 20(4), but subject to section 41(3), be deemed to be a due entry from the time of removal of such goods from the customs warehouse. (b) No goods referred to in paragraph (a) may be removed from a customs and excise warehouse or appropriated for use by the owner of such goods prior to the issuing of the certificate, invoice or other document referred to in that paragraph. and excise - . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 67 Importer and exporter to produce documents and pay duties 41. (1) (a) A person entering any imported goods in terms of this Act for any purpose shall, during the hours of any day prescribed by rule, deliver to the Controller a bill of entry, duly completed to the satisfaction of the Controller, and shall on such bill of entry specify the purpose or purposes for which such goods are being entered, and shall in addition thereto, in the form prescribed by rule, make and sign a declaration as to the correctness of the particulars and the purpose or purposes for which such goods are being entered as specified on such bill of entry. (b) A person referred to in paragraph (a) shall, together with the bill of entry referred to in that paragraph, deliver such number of duplicates of the bill of entry as may be prescribed by rule or as may be required by the Controller and shall, subject to subsection (2), pay all duties due on the goods concerned. (c) A person referred to in paragraph (a) shall, in addition to the documents required to be delivered to the Controller in terms of that paragraph and of paragraph (b), deliver to the Controller the transport document or such other document in lieu thereof as may be approved by the Commissioner, the invoices prescribed by rule, the shipper's statement of expenses incurred by him or her, a copy of the confirmation of sale or other contract of purchase and sale, the importer's written clearing instructions, unless exempted by rule, and such other documents relating to such goods as the Controller may require in each case, and answer all such questions relating to such goods as may be put to him or her by the Controller, and furnish to the Commissioner with the procedures Commissioner (d) in such form and in accordance may determine, such the Commissioner information regarding the tariff classification of such goods as the may require. may, subject to the conditions as he or she - The Commissioner may determine, allow the person referred to in paragraph (a) to, in I\, . lieu of any document required to be produced in terms of paragraph 68 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (c), to produce a document purporting to be a copy of any such document and obtained by means of microfilming or any other process, and which copy of the document shall, subject to compliance with the conditions determined by the Commissioner, for all purposes be as valid as and have all the effects of the original document concerned. (e) A person referred to in paragraph (a) shall, in respect of any class or kind of goods prescribed by rule, or any goods to which circumstances so prescribed apply, in addition to the documents referred to in paragraph (a) or (b), produce to the Controller for retention by him or her, a sample as may be so prescribed and a true copy of any invoice or other document relating to such goods, or of any blueprint, illustration, drawing, plan or other illustrated or descriptive literature so prescribed in respect of, or relating to, such goods. (2) Notwithstanding paragraph (b) of subsection (1), the Commissioner may for such period and on such conditions, including conditions relating to security, as he or she may determine, in writing allow the deferment of payment of duties due in terms of that paragraph in respect of the relevant bills of entry. (3) (a) If any goods intended for export are liable to any export duty under this Act, the amount of such duty shall be stated in the bill of entry relating to such goods and shall be payable upon presentation of such entry to the Controller. (b) No bill of entry referred to in paragraph (a) shall be valid, nor shall any person export such goods, until the duty referred to in that paragraph has been paid to the Controller. (4) (a) Any person who removes goods from a customs and excise - warehouse by means of the issuing of a certificate, invoice or other document referred to in section 40(7) shall present to the Controller a validating bill of entry in the form, at the time and in accordance with the procedures prescribed by rule in respect of any such certificate, invoice or other document, and shall pay to the . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 69 Controller at the time so prescribed the duty due on the goods to which such certificate, invoice or other document relates. (b) A person referred to in paragraph (a) shall present to the Controller a validating bill of entry, duly completed to the satisfaction of the Controller, and shall make and sign a declaration in the form prescribed by rule as to the correctness of the particulars specified in such bill of entry. (c) A person referred to in paragraph (b) shall, together with the bill of entry referred to in that paragraph, present to the Controller as many duplicates and such supporting documents as may be prescribed by rule or as may be required by the Controller. (5) (a) The Permanent Secretary may prescribe the documents to be produced by the exporter upon entry for export in respect of any goods, or any class or kind of goods, exported in circumstances or to a destination so prescribed; and (b) the manner in which and the time when bills of entry in respect of goods of any class or kind, or of goods imported or exported in such manner or such circumstances as may be so prescribed, shall be delivered. r (6) An importer of goods from any territory in the common customs area shall, upon bringing such goods into Namibia and notwithstanding any provision to the contrary in any other law contained, in the form, at the place, to the person and in accordance with the procedures the Permanent Secretary may prescribe, make a declaration and pay the duty, if any, payable in respect of such goods. (7) Any person who refuses or fails to make a declaration in terms of - subsection (6), or who, in such declaration, makes a false statement, knowing such statement to be false, shall be guilty of an offence and on conviction be liable to the penalties prescribed by section 96. . '10 70 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 Sale in transit 42. Notwithstanding anything to the contrary in this Act contained, the importer of any goods purchased from any Namibian consignee after shipment of such goods but before the date of entry thereof, shall produce to the Controller the invoice relating to such purchase, and the price actually paid or payable in respect of such goods by virtue of such purchase shall, for the purposes of section 75(1), be the transaction value of such goods. Validity of entries 43. (a) (1) No entry made in terms of this Act shall be valid unless and '\ in the case of imported or exported goods, the description particulars of the goods and the marks and particulars of the packages declared in such entry correspond with the description and particulars of the goods and the marks and particulars of the packages as reported in terms of section 7 or 11, or in any certificate, permit or other document by which the import or export of such goods is authorised; (b) the goods referred to in paragraph (a) have been properly described in such entry by means of the denomination and with the characters, tariff heading and item numbers, and the circumstances according to which such goods are charged with duty or are admitted under any provision of this Act, or are permitted to be imported or exported; (c) the true value of the goods on which duty is leviable or which is required to be declared under this Act, and the true territory of origin, territory of export and means of carriage relating to such goods have been declared; - (d) in the case of goods purchased by or sold, consigned or disposed of to, any person in Namibia, a correct and comprehensive to the Controller; and invoice in respect of such goods, as prescribed by rule, has been produced . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 71 (e) (2) the correct duty due has, subject to subsection (2), been paid. Notwithstanding paragraph (e) of subsection (1), no bill of entry shall be invalid by reason of any deferment of payment under section 41(2). (3) Goods delivered or removed, by virtue of an entry which is not valid, out of or from any ship, aircraft, vehicle, transit shed, container terminal, container depot, customs and excise warehouse or other place where such goods have been deposited with the consent of the Controller, shall, subject to subsection (4), be deemed to be goods landed or removed without due entry thereof. (4) Notwithstanding subsection (3), if goods referred to in that subsection are included in any entry embracing more than one package, and if it is shown that the invalidity of the entry referred to in that subsection arose without wilful default or negligence of any person connected with such goods, and that such invalidity does not exist in respect of all the packages in such entry, then only the packages not validly entered shall be deemed to have been landed or removed without due entry. (5) (a) Subject to sections 85 and 87, and to such conditions as the Commissioner may in writing impose, and against payment of such fees as the Permanent Secretary may prescribe - r (i) an importer, exporter or manufacturer of goods shall on discovering that a bill of entry presented by him or her does not in every respect comply with section 41, or is invalid in terms of subsection (1) of this section, forthwith adjust such bill of entry by means of a voucher of correction or in such other manner as the Commissioner determine; or may (ii) . I" if a bill of entry has been passed in error by reason of duty having been paid on goods intended for storage or manufacture in a customs and excise warehouse under section 20, or for any purpose or use subject to a rebate of duty under section 84, the Commissioner may allow the importer, exporter or manufacturer concerned to adjust such - 72 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 bill of entry by the substitution of a fresh bill of entry and the cancellation of the original bill of entry, provided such goods, where a rebate of duty is being claimed, at the time the duty was paid in all respects qualified for such rebate, subject thereto that acceptance of such voucher or fresh bill of entry shall not indemnify such importer or exporter or manufacturer against any fine or penalty provided for in this Act. (b) Paragraph (a)(ii) shall mutatis mutandis apply in respect of a bill of entry in which goods have, according to the tariff heading, tariff subheading, item or circumstances according to which such goods are charged with duty, been described in error as goods other than goods intended (i) for storage or manufacture in a customs and excise warehouse under section 20; or (ii) for purposes or use subject to a rebate of duty under section 84, in consequence of the fact that - (aa) a determination of any such tariff heading, tariff subheading or item is, under section 51(8)(d), amended with retrospective effect as from a date before or on the date on which the goods described in such bill of entry have been entered for home consumption; (bb) any such determination is, under section 51 (8)( d), withdrawn with the retrospective effect referred to in subparagraph (aa), and a new determination is made under that section with effect from the date of such withdrawal; or - (cc) any Schedule is amended with the retrospective effect referred to in subparagraph (aa), '" . and in which such goods, if such amendment or new determination No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 73 had been in operation on the date on which such goods were so entered, would have been described as goods intended for such storage or manufacture or such purposes or use. (c) No application for such substitution referred to in paragraph (a)(ii) or in that paragraph as read with paragraph (b), shall be considered by the Commissioner unless such application is received by the Controller, supported by the necessary documents and other proof to prove that such substitution is justified, within a period of six months (i) from the date of entry for home consumption of the goods to which the application relates as provided in section 49(2); or (ii) in the case of any amendment of a determination referred to in subparagraph (aa) of paragraph (b)(ii), or of a new determination referred to in subparagraph (bb) of that paragraph, from the date on which such amendment is effected or such new determination is made, or if such amendment or new determination is published by notice in the Gazette, the date on which such amendment or new determination is so published; or r (iii) in the case of an amendment referred to in subparagraph (cc) of paragraph (b)(ii), from the date on which such amendment is published by notice in the Gazette. Particulars on invoices 44. (1) The exporter of any goods imported into or exported from Namibia, or the owner of any excisable goods or fuel levy goods manufactured in any customs and excise warehouse shall, to the satisfaction of the Commissioner and subject to subsection (2), render a true, correct and comprehensive invoice, certificate of value and certificate of origin relating to such goods in such form and declaring such particulars of such goods as may be prescribed by rule and as may be necessary in order to make a valid entry of such goods, and shall furnish I" - 74 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 such additional information in connection with such invoice, certificate, particulars or goods as the Commissioner may, for the purpose of this Act, at any time require. (2) Different requirements contemplated may be prescribed by rule in respect of in subsection (1) relating to goods of apply as invoices and certificates specified in the rules. different classes, or kinds of goods to which different circumstances (3) An exporter or manufacturer shall allocate to any goods of a class or kind of goods prescribed by rule for the purposes of this subsection and exported to or from, or manufactured in, Namibia, a distinctive and permanent identification number, code, description, character or other mark in such manner and in accordance with such method as may be prescribed by rule, and such identification number, code, description, character or other mark shall be quoted or reproduced on all invoices and in all such other documents as may be prescribed by rule, relating to such goods. (4) All particulars on any invoice prescribed by regulation and on a certificate in respect of imported goods shall relate to the goods in the condition in which they were imported into Namibia, and for the purposes of section 117(2) no change in such condition shall, subject to subsection (5), be deemed to have taken place between the time of import and the time of any examination or analysis decided upon by the Controller or the Commissioner, unless the importer is able to satisfy the Commissioner (5) of any such change and the extent of such change. subsection (4), the Commissioner may refuse to in Notwithstanding accept, or to act upon, the result of any examination or analysis contemplated or she may deem appropriate. (6) (a) that subsection, but may have a further examination or analysis conducted as he All particulars necessary to make a valid entry, and all cost, charge, refund, expense, royalty, freight, duty, tax, particulars in respect of the transaction value or of any commission, discount, drawback, rebate, remission or other information - whatsoever which relates to or has a bearing on such value, shall be declared by the exporter in any invoice prescribed by regulation in respect of any imported goods, and such particulars shall, except . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 75 if the Commissioner otherwise determines, relate to the final amount of such transaction value or commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate or remission, and to the final particulars or information regarding such goods. (b) Any particulars referred to in paragraph (a) and declared on any invoice or certificate prescribed by regulation in respect of any imported g~ods, shall be subject to any credit or debit note passed by the exporter or to any refund made or becoming due by the exporter, or any amount paid or becoming due to the exporter (directly or indirectly, in money or in kind or in any other manner) or to any change of any nature whatsoever in such particulars in respect of such goods after the date of issue of such invoice or certificate, and the exporter shall, when any such note is passed or such refund is made or becomes due, or such amount is paid or becomes due or such change takes place, forthwith issue an amended invoice or certificate to the importer who shall submit such amended invoice or certificate to the Controller within one month of the receipt thereof, and in writing report the reason for the amended invoice or certificate to him or her. r (c) If any of the particulars referred to in paragraph (a) relating to any imported goods, are not declared in the invoice or certificate prescribed by regulation and relating to such imported goods, or if any change in the particulars declared in any prescribed invoice or certificate relating to any imported goods which occurs after the date of issue of any such invoice or certificate is not forthwith reported to the Controller by the importer of such goods, or if the . Commissioner has reason to believe that an offence contemplated in section 96(f) or (g) has been committed in respect of any imported goods, the Commissioner may determine a transaction value, an origin, a date of purchase, a quantity, a description or the characteristics in respect of such goods according to the best information available to him or her, which shall, subject to a right of appeal to the Minister by the owner of such goods, for the purposes of this Act be deemed to be the transaction value, the '.. . 76 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 origin, the date of purchase, the quantity, the description or the characteristics of such goods. (d) The right of appeal referred to in paragraph (c) shall be exercised within a period of three months from the date of the determination made under that paragraph. The form of and the procedures relating to an appeal referred to in paragraph (c) shall be prescribed by the Minister. (e) Entry by bill of sight 45. (1) If any importer makes and signs a declaration that he or she cannot, for want of full or sufficient information, make due entry of any goods, the Controller may accept an entry by bill of sight in respect of such goods by the best description which can be given of such goods, and may grant a warrant in respect of such goods so that the same may be landed and brought to a place designated by the Controller at the risk and expense of the importer for the purpose of being seen and examined by the importer at such place in the presence of the Controller. (2) (a) The importer shall make due entry of the goods referred to in subsection (1) within three days of the date on which they were brought to the place of examination, which place shall, for the purpose of securing the duties on such goods, be regarded as a special State Warehouse until the goods are duly entered and removed or delivered in accordance with this Act. (b) I (3) In default of the due entry of goods referred to in paragraph (a), such goods may after a period of three months from the date of receipt thereof into the place of examination be disposed of in accordance with the procedures prescribed by section 46. No goods entered by bill of sight under this section shall be - removed without due entry after sight, and the penalties prescribed by this Act in respect of the incorrect or false entry of goods shall apply in respect of such due en.try after sight. I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 77 Disposal of goods on failure to make due entry 46. (1) If entry of any imported goods has not been made under section 40, the master or other person who has physical control of such goods shall, on the expiry of the period of time prescribed by subsection (1) of that section, remove such goods to the State warehouse or other place determined by the Controller in writing, or the Controller himself or herself may so remove such goods and may recover from such master or such other person the reasonable costs incurred by him or her in connection with such removal. (2) (a) The Controller may at any time after the expiry of the prescribed period of time referred to in subsection (1), in writing notify the importer to make due entry of the goods concerned within the period of time specified in such notice, and if such importer fails to make such entry, such goods shall be liable to forfeiture to the State. (b) If the goods referred to in paragraph (a) are seized under section 98(1) and sold in terms of section 100, the proceeds of such sale shall be disposed of as provided in subsection (3) of this section. (3) If after the expiration of a period of three months from the date of removal of the goods to the State warehouse or other place designated by the Controller under subsection (1), or if no such removal has taken place, from the date of expiry of the period prescribed in section 40(1), such goods remain unentered, the Controller may cause such goods to be sold, and if so sold the proceeds of such sale shall be applied in the discharge of any duty payable, expenses incurred by the Commissioner or the Controller, as the case may be, charges due to the State or to Transnamib Limited, to a container operator or to a depot operator, and freight, in respect of such goods, and the surplus, if any, shall, unless such goods were imported in contravention application be paid to the owner of such goods. (4) .. . of any law, upon written - Notwithstanding subsection (3) - . I. . I" . (a) if the goods referred to in that subsection cannot be sold for a sum 78 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 sufficient to cover the duty, expenses, charges and freight referred to in that subsection, the Commissioner may accept the sum offered and apply it in discharge of the debits referred to and in the order specified in that subsection, or direct that such goods be destroyed or appropriated to the State; or (b) if the goods cannot be sold at a price regarded by the Commissioner as a fair and reasonable price, such goods may be appropriated by him or her to the State; and (c) no payment of any surplus in respect of the proceeds of goods sold shall be made to the owner of the goods, unless the application for such payment is supported by proof of ownership of the goods ." .~ and is received by the Commissioner within a period of two years from the date of the sale of the goods. x: (5) (a) Notwithstanding anything to the contrary in this Act contained if any goods referred to in subsection (3) are perishable or may cause any kind of danger, or if the Commissioner is of the opinion that, unless the goods are sold immediately, the proceeds of such a sale would not be sufficient to cover the duties or charges due, or the duties or charges which may become due, in respect of such goods, he or she may forthwith order the sale thereof and apply /~ the proceeds of such a sale as provided in that subsection; or (b) if any goodsare soldin termsof this sectionsubjectto compliance by the purchaser with any condition determined by the Commissioner, and the purchaser fails to comply with such condition within a period of three months from the date of sale of such goods, such sale shall be null and void and the net proceeds of the sale may be refunded to the purchaser, or the Commissioner may direct that such goods be destroyed State, or be dealt with in such a manner or appropriated to the ,/ - as he or she may deem appropriate. . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 79 Liability for payment of duty 47. (1) Liability for payment of duty on any goods to which section 9 relates shall, subject to subsection (2), commence from the time when such goods are in terms of that section deemed to have been imported into Namibia. , (2) Notwithstanding subsection (1), but subject to subsection (10), r any liability contemplated in subsection (1) shall cease if it is proven that the goods concerned (excluding, save in so far as the rules otherwise provide, goods which are missing from any individual package and in respect of which any customs duty, surcharge or fuel levy, does not exceed N$25 respectively) were not landed at any place in Namibia. (3) Any excisable goods or fuel levy goods shall, for the purposes of l ( I this Act, be deemed to have been manufactured at the stage in the manufacturing process when such goods have acquired the essential characteristics of, and are in the opinion of the Commissioner capable to be used as, such excisable goods or fuel levy goods, and liability for payment of duty shall commence at such stage. f ,. ~~, (4) The master of a ship or the pilot of an aircraft or a carrier of goods by means of any other vehicle shall be liable for the duty on all goods which are removed from such ship, aircraft or vehicle at a place in Namibia to which they are not consigned, and such liability shall continue until the goods have been duly entered or otherwise been accounted for. (5) The master, pilot or carrier referred to in subsection (4), shall be . ~r" , liable for the duty on all goods deemed in terms of section 9 to have been imported, except goods in respect of which a bill of lading, air consignment note or other document was issued upon the loading of such goods onto the ship, aircraft or vehicle by means of which such goods were imported, stating that such goods were accepted for carriage at the risk of the owner thereof in all respects and not only as regards risk in respect of damage to such goods, provided such goods have not been landed and placed in a transit shed designated or prescribed under section 6(1). r - '{ . (6) The liability of the master or pilot or other carrier for the payment of duty)n terms of subsection (5) shall cease .. '" ., 80 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (a) upon the lawful delivery of the goods concerned, after due entry thereof has been made, to the importer or to his or her agent; or ; ,.. , (b) if due entry of the goods has not been made, upon the delivery thereof to the State warehouse or to any other place designated for the purposes of this section by the Controller; or (c) upon the delivery of the goods, if containerized, to a container operator; or J . ~... (d) in respect of such goods for which an air cargo transfer manifest has been completed, upon the delivery thereof to Air Namibia (Pty) Ltd, or to any other commercial airways determined by the Minister by notice in the Gazette. .... , (7) The liability of a container operator for duty in terms of subsection (6)(a) shall cease (a) in respect of goods which are containerized, upon the lawful delivery of such goods, after due entry thereof has been made, to the importer or to his or her agent; or in respect of goods containerized in (i) (ii) L.c.L. containers; or other containers delivered to a container operator as contemplated in subsection (6)(c) and specified in a list to be compiled by the container operator concerned, upon the delivery of such goods to a depot operator; or .-' (. . .. (b) (c) in respect of any goods of which due entry has not been made, upon delivery of such goods to the State warehouse or other place designated by the Controller for the purposes of this section. The liability of a depot operator for duty in terms of subsection . ' '" (9)(b) shall cease - . (8) No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 81 (a) in respect of goods containerized in L.c.L. containers or the other containers referred to in subsection (7)(b)(ii), upon the lawful delivery of such goods to the importer or to his or her agent, after due entry thereof has been made; or (b) in respect of any goods of which due entry has not been made, upon the delivery of such goods to the State warehouse or other place designated by the Commissioner for the purposes of this section. f". (9) In any case where the master, pilot or any other carrier is not liable for the duty on any imported goods or where the liability of such master, pilot or other carrier has ceased in respect of such goods in terms of this section, liability for the payment of duty thereon shall, subject to Chapter VII, rest (a) in the circumstances contemplated in subsection (6)(c), on the container operator concerned; (b) in the circumstances contemplated in subsection (7)(b), on the depot operator concerned; and (c) in any other circumstances, on the importer or the owner of such goods, or on any person who assumes such liability for any purpose under this Act, subject to the approval of the Commissioner and to such conditions as he or she may determine. Notwithstanding anything to the contrary in this section contained, (10) no importer shall be granted a refund of customs duty, surcharge or fuel levy paid in respect of any goods missing from any individual imported package, if such customs duty, surcharge or fuel levy does not exceed N$25 respectively. (11) The manufacturer, owner, seller or purchaser of any excisable - goods or fuel levy goods shall, subject to Chapter VII, be liable for payment of the duty on such goods, and his or her liability shall continue until such goods have been duly entered and the duty due on such goods duly paid. ,~(12) Notwithstanding anything to the contrary in this Act contained, 82 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 any person who owns, purchases, removes, receives, takes, delivers or deals with or in any imported goods, excisable goods or fuel levy goods which, in terms of any agreement concluded under section 56, should have been duly entered in any territory with the government of which such an agreement has been concluded, shall be liable for the duty on such goods brought into Namibia from such territory, and, unless the contrary is proven, it shall be presumed that such goods have not been so entered, and such goods shall be subject to this Act as if they were goods which have, contrary to section 52, not been duly entered in Namibia. (13) For the purposes of subsection (6) an entry by bill of sight shall be deemed to be due entry. (14) Any duty for which any person is liable in terms of this section shall be payable upon a written demand made by the Commissioner. Joint and several liability for payment of duty or certain other amounts 48. Subject to sections 38(3)(b)(i) and llO(2)(c), when in terms of this Act liability for payment of duty, or any amount demanded under section 98(2)(a) devolves on two or more persons, each such person shall, unless he or she proves that his or her relevant liability has ceased in terms of this Act, be jointly and severally liable for payment of such duty or amount, anyone paying, the other or others to be absolved pro tanto. Determination of applicable duty 49. (1) (a) Notwithstanding anything to the contrary in this Act contained, all goods consigned to or imported into Namibia, or stored or manufactured in a customs and excise warehouse or removed in bond, shall upon being entered for home consumption, be liable to the duties (including anti-dumping duties, countervailing duties and safeguard duties specified in Schedule 2, and new or increased duties referred to in section 65 and duties imposed under section 58) as may at the time of such entry be leviable upon such goods. - I" . (b) Notwithstanding paragraph (a), but subject to section 43, any No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 83 dutiable goods imported into or manufactured in Namibia and which were removed, taken or delivered without due entry for home consumption having been made in respect of such goods, shall be liable to the duties which may be leviable upon such goods at the time of such removal, taking or delivery, or at the time of assessment by an officer, whichever yields the greater amount of duty. (2) For the purposes of this section, the time of entry for home consumption of (a) goods imported by post (and not entered at a customs and excise office before a Controller) shall be deemed the time when such goods are assessed for duty; and (b) goods imported otherwise than by post shall be deemed the time when the bill of entry concerned is.delivered to the Controller in terms of section 41 (1)( a) and at a place designated by the Controller, irrespective provided of whether such bill of entry is returned by the to the Controller in order to be adjusted as required by the Controller, such bill of entry, so adjusted, is redelivered Controller within a period of five days calculated as prescribed by rule, after the day on which it was so returned by the Controller. Origin of goods so. (1) For the purposes of this Act goods shall not be regarded as having been produced or manufactured in any particular territory unless (a) at least 25 per cent (or such other percentage as may be determined under subsection (2), (3) or (4)), of the production cost of such goods, determined in accordance with the rules, is represented by materials produced and labour performed; (b) the last process in the production or manufacture has taken place; and of such goods - . I" 84 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (c) such other processes as the Minister, on the recommendation of the Minister of Trade and Industry, may prescribe in respect of any class or kind of goods, have taken place in the production or manufacture of goods of such class or kind, in such territory. (2) The Minister may from time to time, on the recommendation of the Minister of Trade and Industry, by notice in the Gazette increase the percentage prescribed by subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods imported from a particular territory, to which that subsection applies. (3) The President may, for the purposes of section 56, by agreement with the government of any territory, increase or reduce the percentage prescribed by subsection (1) of this section in so far as such territory is concerned, in respect of any class or kind of goods to which that subsection applies. (4) (a) The Permanent Secretary may in respect of any excisable or other goods produced or manufactured in Namibia, or any class or kind of such goods, or any goods in respect of which circumstances prescribed by rule apply, by rule increase or reduce the percentage prescribed by subsection (1); by rule exempt from any provision of subsection (1), any goods or any class or kind of goods referred to in paragraph (a); or (c) (b) prescribe that any goods, or class or kind of goods, referred to in paragraph (a), shall not be regarded as having been produced or manufactured in Namibia unless the processes in connection with the production or manufacture of such goods as may be prescribed by rule, have taken place in Namibia. - Payment of duty and rate of duty applicable . 51. '" (1) Subject to this Act, duty shall be paid for the benefit of the No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 85 State Revenue Fund on all imported goods, all excisable goods, all surcharge goods and all fuel levy goods in accordance with Schedule 1 at the time of entry for home consumption of such goods. (2) Notwithstanding subsection (1), the Commissioner may condone any underpayment of the duty payable in terms of that subsection, if the amount of such underpayment in the case of (a) (b) (c) (3) goods imported by post is less than 50 cents; goods imported in any other manner is less than N$ Five; or excisable goods is less than N$ Two. The most-favoured-nation-rate of duty specified in any tariff heading or subheading in Part 1 of Schedule 1 shall apply to any goods to which such heading or subheading relates if such goods were produced or manufactured in any territory (a) with the government of which an agreement has been concluded under section 56 and the agreement makes provision for the application of the most-favoured-nation-rate of duty in respect of the import of such goods from such territory; or (b) the government of which has acceded to the General Agreement on Tariffs and Trade concluded in Geneva on 13 October 1947, if in respect of such territory the agreement applies as between the government of such territory and the Government of Namibia. (4) Any export duty which may become payable in terms of section r 54(4) on goods specified in Part 6 of Schedule 1, shall, at the time of entry for export of such goods, be paid for the benefit of the State Revenue Fund. (5) Any duty, anti-dumping duty, countervailing duty and safeguard - duty payable in terms of sections 58, 61, 62 and 63, respectively, shall be paid for the benefit of the State Revenue Fund in accordance with the section concerned. . '" 86 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (6) If the tariff heading or subheading under which any goods are classified in Part 1 of Schedule 1 is expressly quoted in any tariff item, surcharge item or fuel levy item or item of Part 2, 4, 5 or 6 of that Schedule, or in any item in Schedule 2 in which such goods are specified, the goods so specified in such tariff item, surcharge item, fuel levy item or item of that Part 2, 4, 5 or 6, or in such item of Schedule 2, shall be deemed not to include goods which are not classified under such tariff heading or subheading. (7) (a) The interpretation of Part 1 of Schedule 1 shall, subject to (b), be subject to the Explanatory Notes to the Council Council, System and to the Customs Co-operation issued by the Customs Co-operation paragraph Harmonized Nomenclature Brussels, from time to time. (b) If the application of any part of the Explanatory Notes referred to in paragraph (a), or any addendum thereto or explanation thereof, is optional, the application of such part, addendum or explanation shall, notwithstanding Commissioner. that paragraph, be at the discretion of the (c) The Commissioner shall obtain and keep in his or her office two copies of the Explanatory Notes referred to in paragraph (a) and shall effect thereto any amendment of which he or she is notified by the Council referred to in that paragraph from time to time, and shall record the date of effecting each such amendment, and any such amendment so recorded shall, for the purposes of this Act, be effective from such date. (d) When in any legal proceedings any question arises as to the contents of the Explanatory Notes referred to in paragraph (a) or as to the date upon which any amendment thereto was effected in terms of paragraph (c), a copy of such Explanatory Notes as amended in terms of this subsection, duly certified by the Commissioner as a true copy, shall be prima facie evidence of the contents thereof and of the effective date of any amendment thereto. - '" . (8) (a) (i) The Commissioner may in writing determine the No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 87 tariff headings, tariff subheadings or items of any Schedule under which any imported goods or goods manufactured in Namibia shall be classified. (ii) The acceptance by any officer of a bill of entry or the release of any goods as entered shall be deemed not to be a determination under subparagraph (i). (b) Any determination made under paragraph (a) shall, subject to an appeal to the High Court of Namibia, be deemed to be correct for the purposes of this Act, and any amount due in terms of any such determination shall remain payable as long as such determination remains in force. (c) The Commissioner shall within a period of 90 days from the date of any determination made under paragraph (a) or (d), or any withdrawal or amendment of such determination made under paragraph (d), publish such determination by notice in the Gazette. (d) The Commissioner may, when he or she deems it expedient, in writing amend any determination made under paragraph (a), or withdraw it and make a new determination with effect from (i) (ii) the date of first entry of the goods concerned; the date ofthe notice referred to in paragraph (c); (iii) (iv) the date of the determination made under paragraph (a); the date of such new determination; or (v) the date of such amendment, - specified in such determination. (e) . I" An appeal against any determination made under paragraph (a) or 88 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (d), or any amendment of such determination made under paragraph (d), shall lie to the High Court of Namibia. (f) An appeal contemplated in paragraph (e) shall, subject to section 106(1), be noted within a period of 30 days from the date of the publication in the Gazette of a notice under paragraph (c) relating to the determination or amendment which is appealed against. (9) (a) Save where a determination has been made or amended, as the case may be, under subsection (8)(a) or (d); or any false declaration is made for the purposes of subsection (8), (b) there shall be no liability for any underpayment in respect of duty on any goods after a period of two years from the date of entry of such goods, if such underpayment is due to the acceptance of a bill of entry bearing an incorrect tariff heading, tariff subheading or item of any Schedule. (10) Notwithstanding subsection (9), any determination made under subsection (8)(a) following upon an inspection of the books or documents of any importer or manufacturer, shall be deemed to have come into operation, in respect of the goods entered for customs and excise purposes, two years prior to the date on which the inspection commenced. Prohibition of certain acts in respect of certain goods not duly entered 52. Subject to this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered. Disposal of amounts of fuel levy 53. The Commissioner shall, notwithstanding section 51(1), dispose of any fuel levy paid in terms of that section as may be determined jointly by the Minister and any other Minister who may lay claim to any such levy, or part of suclilevy, by virtue of any provision in any other law. - No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 89 General amendment of Schedules and amendment of Schedule 1 ~m.e_r<\ . ~ (.~ ~Oll ,~ . ~O~ \Ct g "'. ';l.oC\\ <'\, '6 54. (1) Notwithstanding anything to the contrary in this Act contained, the Minister may, subject to section 65(8), by notice in the Gazette amend any Schedule to this Act, whether by means of imposing a new duty, or by increasing or decreasing an existing duty, or in any other manner, in order to conform to any amendment made by any other country in the common customs area and in accordance with the obligations imposed by or under the Customs Union Agreement of 11 December 1969, entered into between the Governments of Botswana, Lesotho, South Africa and Swaziland, and acceded to by the Government of Namibia on 4 December 1992, or by or under any other agreement entered into under section 55 or 56, as the case may be. (2) (a) The Minister may from time to time by notice in the Gazette amend the General Notes to Schedule 1, or the Notes to Part 1 or to r Part 2 of that Schedulein so far as it relatesto importedgoods (i) in order to give effect to any agreement amending the Geneva General Agreement on Tariffs and Trade concluded at Geneva on 13 October 1947, or to any agreement concluded under section 55; r (ii) in order to give effect to any request made by the Minister of Trade and Industry; (iii) in orderto giveeffectto anyamendmentto theExplanatory Notes to the Harmonized System or to the Customs Cooperation Council Nomenclature referred to in section 51(7), or to the Nomenclatureset out in the Annex to the Convention on Nomenclature for the Classification of Goods in CustomsTariffssigned in Brussels in 1950; by deleting any reference therein to any territory, if the government of such territory has, without the consent of the Government of Namibia, cancelled any preferential customs tariff rate applicable to any goods produced or - (iv) '" . 90 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 manufactured in Namibia, on their being import into such territory; or (v) when he or she deems it expedient in the public interest to do so; (b) amend or withdraw or, if so withdrawn, insert Part 2, Part 3, Part 4 or Part 5 of Schedule 1, when he or she deems it expedient in the public interest to do so; or (c) with or without retrospective effect and from a date specified in such notice, reduce any duty specified in any of the Parts referred to in paragr~h (b). (3) (a) The Minister may from time to time, when he or she deems it expedient in the public interest to do so, by notice in the Gazette, authorise the Permanent Secretary to withdraw, with or without retrospective effect, and subject to such conditions as the Permanent Secretary may determine, any duty specified in Part 2 or Part 4 of Schedule 1. (b) The Commissioner may at any time cancel, amend or suspend any withdrawal contemplated in paragraph (a). Any application for a withdrawal contemplated shall, with or without retrospective in paragraph (a) to the (c) effect,be submitted Commissioner not later than six months from the date of entry for home consumption as provided in section 49(2). (4) The Minister may, when he or she deems it expedient or in the public interest to do so, by notice in the Gazette impose an export duty, on such basis as he or she may determine,in respect of (a) (b) . '\0 any goods intended for export; any class or kind of goods intended for export; or - No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 91 (c) any goods intended for export in circumstances specified in such notice, and any export duty so imposed shall be set out in the form of a schedule to such notice which shall be deemed to be incorporated in Schedule 1 as Part 6 thereof and to constitute an amendment of that Schedule. (5) (a) Notwithstanding anything to the contrary in this Act contained, the Minister may, when he or she deems it expedient in the public interest to do so, by notice in the Gazette, insert Part 8 of Schedule 1, and if so inserted withdraw or amend that Part for the purpose of specifying that any duty leviable under any heading or item of Part 1, 2 or 4 of that Schedule shall not be leviable under that Part, but shall be leviable under that Part 8 at the time of entry for home consumption for use by any person, government, Ministry, administration or body as may be specified by him or her in such notice. (b) For the purposes of this subsection, any amount leviable under any item of Part 8 of Schedule 1, shall be called an ordinary levy. (c) Any ordinary levy contemplated in paragraph (b) shall be paid for the benefit of the State Revenue Fund as specified in section 51(1) and shall, for the purposes of that section, be deemed to be a duty paid in accordance with Schedule 1. r (d) Notwithstanding section 51(1), any ordinary levy paid in respect of any goods intended for consumption in any territory other than Namibia and which forms part of the common customs area, shall be paid by the Commissioner to the government of such territory at such times as he or she may determine. (e) Subsections (6) and (7) shall mutatis mutandis apply to any notice published under this subsection. - (6) (a) If any amendment made under this section has an effect '" . which was not foreseen or intended, the Minister may, whether or not such amendment has ceased to have effect or has lapsed in 92 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 terms of subsection (7), after consultation with the Minister of Trade and Industry, by notice in the Gazette adjust such amendment to the extent he or she deems appropriate, with effect from the date of such amendment or any later date, and any adjustment effected under this subsection shall be deemed to be an amendment under this section. (b) Paragraph (a) shall, in so far as it can be applied, mutatis mutandis apply in respect of any amendment made by Parliament, which corresponds to an amendment made under this section, before the lapsing of such last-mentioned amendment in terms of subsection (7). (7) Any amendment, withdrawal or insertion made under this section in any calendar year shall, unless the National Assembly, in consequence of the tabling in the National Assembly of such amendment, withdrawal or insertion under section 65 otherwise determines, lapse on the last day of the ensuing calendar year, but without detracting from the validity of such amendment, withdrawal or insertion before it has so lapsed. Agreements in respect of rates of duty lower than the general rates of duty 55. The President may conclude an agreement with the government of any territory whereby rates of duty lower than the general rates of duty specified in Part 1 of Schedule 1 shall, on import into Namibia of goods specific in such agreement and produced or manufactured in such territory, be applied to such goods. Agreements with other territories 56. (1) The President may, with the government of any territory, conclude an agreement in which agreement may, notwithstanding anything to the contrary in this Act contained, be provided that (a) goods produced or manufactured in, or imported into, Namibia 0' - shall be admitted into such territory free of duty or at special rates . '. of duty, and that goods produced or manufactured in, or imported No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 93 into, such territory shall be admitted into Namibia free of duty or at special rates of duty; (b) arrangements (including arrangements providing for the prohibition, or quantitative or other limitation or restriction on the import of any goods) shall apply in respect of the admission of any goods into the territory of one of the parties from the territory of the other party, and in respect of the entry of, and the collection of duty on, goods on import into the territory of any party from a territory other than the territory of the other party; or in respect of r (c) each party to the agreement shall be compensated duty on such goods, to the extent and in the manner agreed upon between the parties to, and specified in, the agreement. (2) Payments made by the government of any territory to the Government of Namibia in terms of any agreement concluded under subsection (1) shall accrue to, and payments by the Government of Namibia to the government of any territory in terms of any such agreement shall be made as a drawback of revenue as a charge to, the State Revenue Fund. r (3) For the purposes of this Act, any agreement which purports to have been concluded in terms of any law relating to customs and which was being observed by Namibia immediately prior to the coming into operation of this Act as being in force between Namibia and any territory contemplated in subsection (1), shall be deemed to have been concluded under, and to be subject to, the powers conferred by, this section. Imposition of a fuel levy by any party to a customs union agreement - 57. (a) Notwithstanding anything to the contrary in this Act . '. contained, any fuel levy goods which are removed to the territory of a party to any customs union agreement concluded under section 56, or brought into Namibia from any such territory, shall, if a fuel levy has not been imposed by such party, be deemed to be goods 94 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 exported from or goods imported into Namibia, as the case may be, and the provisions of this Act relating to the export from, or import into, Namibia of goods shall, subject to such arrangements as the Commissioner may in writing determine, apply to such goods until such time as such fuel levy is imposed by such party as provided in this Act. (b) If any party to a customs union agreement referred to in paragraph (a) imposes a fuel levy as provided in this Act, the Commissioner may, with the approval of the Minister and notwithstanding section 51(1), in respect of any fuel levy paid in Namibia on any petrol or distillate fuel entered or removed for consumption in the territory of any such party, pay to such party such fuel levy for any period it remains so imposed. (c) For the purposes of paragraph (b), the Commissioner may pay the fuel levy concerned on the strength of any documents, relating to the movement of such petrol or distillate fuel, in possession of any person as may be determined by the Commissioner. Discrimination by other countries 58. (a) (1) If the government of any territory has - directly or indirectly imposed any duty, charge or restriction on any goods entirely or partly produced or manufactured in Namibia and which is not imposed upon similar goods produced or manufactured in any other territory; or (b) discriminated against the commerce of Namibia in such a manner as to place it at a disadvantage in comparison with the commerce of any third territory, - the Minister may in order to give effect to any recommendation made by the Minister of Trade and Industry, or when he or she deems it appropriate or in the public interest, by notice in the Gazette impose . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 95 (i) on all goods or any class or kind of goods imported from the territory whose government has so acted; or (ii) on all goods or any class or kind of goods imported, entirely or partly produced or manufactured in such territory, additional duties not exceeding the value for duty purposes of such goods, and from a date to be specified in the notice there shall be paid on such goods, upon entry for home consumption thereof, the additional duties at the rates imposed in the notice, in addition r. (2) to any other duties payable on such goods under this Act. Any additional duty imposed under subsection (1) shall be set out in the form of a schedule, which shall be deemed to be incorporated in Schedule 1 as Part 7 thereof and to constitute an amendment of that Schedule. (3) Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment made under this section. Special provisions regarding the import of cigarettes 59. (1) The Permanent Secretary may prescribe the sizes and types of containers or packages, and the manner in which cigarettes shall be packed for import into Namibia. (2) No person shall, subject to subsection (3), import any cigarettes r into Namibia unless such cigarettes have been packed in a container or a package, and in the manner, prescribed under subsection (1), and a stamp impression in the form and manner determined by the Commissioner in writing has been made on or affixed to such container or package. (3) Notwithstanding subsection (2), the Commissioner may allow - cigarettes packed as provided for in that subsection to be imported, in such quantities and in such circumstances as he or she may deem appropriate, without such stamp impression having been made on, or affixed to, such containers or packages. 96 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (4) this Act. No imported cigarettes shall be sold or disposed of, or removed from, the customs and excise warehouse concerned, except in accordance with ANTI-DUMPING, CHAPTER VI COUNTERVAILING AND SAFEGUARD DUTIES General provisions regarding anti-dumping, countervailing and safeguard duties 60. (1) The goods specified in Schedule 2 shall, upon entry for home consumption, be liable, in addition to any other duty payable in terms of this Act, to the appropriate anti-dumping, countervailing or safeguard duties provided for in that Schedule in respect of such goods at the time of such entry, if they are imported from a supplier, or originate in a territory, specified in that Schedule in respect of such goods. (2) (a) The imposition of any anti-dumping duty in the case of dumping as defined by regulation, any countervailing duty in the case of subsidised export as so defined, or any safeguard duty in the case of disruptive competition as so defined, and the rate at which or the circumstances in which such duty is imposed in respect of any imported goods shall be prescribed by the Minister, on the recommendation of the Minister of Trade and Industry. (b) Any anti-dumping or countervailing duty contemplated in paragraph (a) may be imposed in respect of the goods concerned with effect from the date on which any provisional payment in relation to anti-dumping or countervailing duty is imposed in respect of such goods under section 64. (3) - (a) When any anti-dumping, countervailing or safeguard duty is imposed on any goods under this Chapter, the owner of any such goods stored in a customs and excise warehouse shall produce the invoice and other documents relating to such goods to the Controller not later than the time of entry of all, or any part of, such goods for removal from such warehouse. '\0 . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 97 (b) Paragraph (a) shall not apply in respect of goods entered for export from a customs and excise warehouse. (4) An anti-dumping, countervailing or safeguard duty imposed under this Chapter shall not apply to any goods entered under any item specified in Schedule 3 or 4, unless such item is specified in Schedule 2 in respect of such goods. (5) r' Notwithstanding section 61, 62 or 63, the Commissioner may, subject to such conditions as he or she may impose in each case, in writing exempt from the payment of any anti-dumping, countervailing or safeguard duty, any goods which are imported in such circumstances or in such quantities that the import of such goods does not, in his or her opinion, constitute regular import of such goods for trade purposes. Imposition of anti-dumping duties 61. (1) The Minister may from time to time by notice in the Gazette amend Schedule 2 to impose an anti-dumping duty in accordance with section 60(2). (2) The Minister may, on the recommendation of the Minister of Trade r and Industry, from time to time by notice in the Gazette withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice, any anti-dumping duty imposed under subsection (1). (3) Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under subsection (1) or (2) of this section. Imposition of countervailing duties 62. 60(2). (1) The Minister may from time to time by notice in the Gazette duty in accordance with section - amend Schedule 2 to impose a countervailing k2) The Minister may, on the recommendation of the Minister of Trade 98 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 and Industry, from time to time by notice in the Gazette withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice, any countervailing duty imposed under subsection (1). (3) Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under subsection (1) or (2) of this section. Imposition of safeguard duties 63. (1) The Minister may from time to time by notice in the Gazette /'""'. amend Schedule 2 to impose a safeguard duty in accordance with section 60(2). (2) The Minister may, on the recommendation of the Minister of Trade and Industry, from time to time by notice in the Gazette withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice, any safeguard duty imposed under subsection (1). (3) Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under subsection (1) or (2) of this section. Imposition of provisional payment 64. (a) (1) The Minister may by notice in the Gazette - notify that he or she is investigating the imposition of an antidumping duty or a countervailing duty on goods imported from a supplier or originating in a territory; and (b) impose a provisional payment in respect of goods contemplated in paragraph (a) for such period and for such amount, - as he or she may specify in such notice. (2) The Minister may, by notice in the Gazette, extend the period for which the provisional payment is imposed under subsection (1)(b), or withdraw . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 99 or reduce it with or without retrospective effect and to such extent as may be specified in the notice. (3) Any provisional payment imposed under subsection (l)(b) shall, at the time of entry for home consumption of goods subject to such payment, be paid as security for, or may be set off against the amount of, any anti- dumping or countervailing duty which may retrospectively be imposed under section 61 or 62, as the case may be. (4) If no anti -dumping or countervailing duty is imposed before expiry o of the period for which a provisional payment under subsection (1 )(b) in relation to the goods concerned has been imposed, the amount of such payment shall be refunded. (5) If the amount of any provisional payment imposed under subsection (1)(b) on goods - (a) exceeds the amount of any anti-dumping or countervailing duty imposed on such goods under section 61 or 62, the amount of the difference shall be refunded; or (b) r is less than the amount of the anti-dumping or countervailing duty imposed as contemplated in paragraph (a), such shortfall shall be written off. CHAPTER VII AMENDMENT OF DUTIES Time when new or increased duties become payable 65. (1) The Minister may at any time in the National Assembly table a taxation proposal imposing any new duty under this Act, or increasing the rate of duty payable upon any goods specified in the proposal, or any amendment, withdrawal or insertion made under this Act, and such new duty or increased rate of duty shall, subject to subsection (2), from the time when the proposal was so tabled be payable on all goods which have not at such time been entered for home '" . consumptIOn. - . 100 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (2) When the Minister, under subsection (1), tables a taxation proposal relating to imported or excisable goods, any goods which the Minister may specify in such proposal for the purposes of this subsection shall, though entered for home consumption prior to the time of such proposal and notwithstanding that such goods have passed out of customs and excise control, become liable to the new duty imposed or to the difference between the rate of duty at the time of the tabling of, and the increased rate provided for in, such proposal, if such goods have at the time of the tabling of such proposal not been delivered from the stock of an importer, manufacturer or such class of dealer as the Minister may in such proposal specify. (3) For the purposes of this section any goods which are specified by ..'. , the Minister in any taxation proposal for the purposes of subsection (2) and which, at the time of the tabling of such proposal are in transit to an importer, manufacturer or a class of dealer so specified by the Minister, shall be deemed to form part of the stock of such importer, manufacturer or dealer, as the case may be, notwithstanding any terms to the contrary of any contract relating to the sale or delivery of such goods. (4) When the Minister has specified any goods in any taxation proposal or dealer for the purposes of subsection (2), every importer or manufacturer specified in such proposal shall, in respect of any goods so specified (a) forthwith take stock of all such goods in his or her stock at the time when the proposal was tabled, and make a clear, accurate and separate record of such imported and excisable goods; (b) within seven days from the date on which the proposal was tabled under subsection (1), deliver to the Controller a sworn statement containing a description, including the quantities, of such imported and excisable goods separately, which were in his or her stock at such time, and any other information which the Commissioner may require of such importer; and - (c) upon or before the last working day of the month following the month in which the proposal was tabled, pay to the Controller the amount of duty payable by him. or her under subsection respect of the goods concerned. (2) in . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 101 (5) If the Minister, in any taxation proposal for the purposes of subsection (2), states that any goods specified in such proposal shall be liable to the duties so specified, ifthey have not been delivered from the stock of a wholesale dealer at the time of such proposal, then subsection (4) shall apply to the stock of such wholesale dealer and of any retail dealer conducting his or her business on the same premises as such wholesale dealer. (6) The Commissioner may, notwithstanding subsection (5), upon production by a wholesale dealer referred to in that subsection of such proof as the Commissioner may require, exclude, for the purposes of subsection (2), from f' the stock or the liability for payment of duty of such wholesale dealer (a) stock of a class or kind which are sold by such retail dealer only; and (b) such proportion ofthe total duty payable by such wholesale dealer as is represented by the proportion of retail sales to total sales of the goods concerned during the period of three months immediately preceding the date of such proposal, such proportion to be calculated on the basis of quantities of each commodity concerneq. (7) For the purposes of this section "dealer" means any person who deals in any goods to which this r (a) Actrelatesandincludesa club,a co-operativesocietyof any nature or any statutorybody; (b) "retail dealer" means, subject to paragraph (c), any dealer who deals in, or who holds a licence under any law to deal in, as the case may be, retail quantitiesof goods; (c) '\0 . "wholesaledealer"means any dealerwho deals in, or who holds a licence under any law to deal in, as the case may be, wholesale quantities of goods, and the business and stock of a wholesale dealer shall be deemed to include the business and stocks of any retaildealerwhoconductsbusinesson the samepremiseson which the wholesaledealer conductshis or her business; and - 102 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (d) "deliver" includes any form of delivery, excluding traditio brevi manu or constitutum possessorium. (8) A notice in the Gazette by means of which the Minister under any provision of this Act amends any Schedule, imposes any new duty, or amends or withdraws any existing duty, shall, notwithstanding subsection (1), be tabled by the Minister in the National Assembly within a period of 21 days after the promulgation of such notice, ifthe National Assembly is then in ordinary session, or if the National Assembly is not then in ordinary session, within a period of 21 days after the commencement of its next ensuing ordinary session, and shall remain on the Table of the National Assembly for a period of not less than 28 consecutive days, and if that session is terminated before such period of 28 days has lapsed, such notice shall again be tabled in the National Assembly within a period of 21 days after the commencement of its next ensuing ordinary session. (9) in subsection contemplated If the National Assembly, during the period of 28 days referred to (8), passes a resolution relating to the notice on the Table as in that subsection, such resolution shall not affect the validity of "'. anything done in terms of such notice until the date immediately prior to the date upon which such resolution was passed, or to any right, privilege, obligation or liability acquired, accrued or incurred at such date in terms of such notice. (10) If in any legal proceedings any question arises as to whether the Minister has in fact tabled a taxation proposal or a copy of a notice as described in this section, or as to the time when such proposal or notice was tabled, or as to the particulars contained in such proposal or notice, a copy of such proposal or notice, certified by the Secretary of the National Assembly to be a true copy, shall be prima facie evidence that such proposal or notice was tabled, of the date upon which it was tabled and of the particulars contained therein. Contract prices may be varied to extent of alteration in duty 66. (1) When any duty on any goods is imposed or increased, directly or indirectly, by the amendment in any manner of any Schedule to this Act, and such goods, in pursuance of a contract made before such duty or increased duty became payable, are thereafter delivered to and accepted by the purchaser, the seller of the goods may, in the absence of an agreement to the contrary, recover . '" ,, ,> .' - No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 103 from the purchaser, in addition to the contract price, a sum equal to any additional amount paid by him or her by reason of such duty so imposed, or equal to such increase. (2) When any duty on any goods is withdrawn or decreased, directly or indirectly, by amendment in any manner of any Schedule to this Act, and such goods in pursuance of a contract made before the withdrawal or decrease became effective, are thereafter delivered to the purchaser, the purchaser of the goods may, in the absence of an agreement to the contrary, if the seller has in respect of 0- such goods had the benefit of the withdrawal or decrease, deduct from the contract price a sum equal to such duty so withdrawn, or equal to such decrease. (3) This section shall also apply to a contract for the hiring, leasing or use of any goods for the purpose of rendering a service at a contract price, and the expressions "seller" and "purchaser" shall be construed as including the person by whom and the person to whom the goods are hired or leased, or the service rendered respectively. CHAPTER VIII LICENSING Licence fees according to Schedule 8 67. (1) No person shall perform any act in relation to, or be in r possession of or use anything in respect of, which a licence is required under this Act, unless he or she has obtained the appropriate licence prescribed in Schedule 8, which licence shall not be issued unless the licence fee prescribed in that Schedule has been duly paid. (2) (a) (b) The requirements; form of application; application fee; - J .I. .(c) '" ." 104 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 . ! ,,. # (d) procedures relating to the application, including the period of time allowed for the granting or refusal of the application; and (e) the form of the licence, pertaining to any licence referred to in subsection (1), or the granting of such licence, may be prescribed by regulation. (3) An application for a licence referred to in subsection (1) shall, in '" the form and in accordance with the procedures prescribed by regulation, be submitted to the Commissioner for consideration. (4) The Commissioner shall consider an application for a licence ~ , . submitted in terms of subsection (3) and may, subject to subsection (5) - .. (a) (b) refuse the licence; or grant the licence; or (c) grant the licence subject to such conditions as he or she may determine; or ,I'" ./ (d) refer the application to the applicant with a request for further particulars relating to the application as the Commissioner may deem necessary. /""\ ). y (5) The Commissioner may, subject to an appeal to the Minister, refuse any application for the granting of a new licence or any application for the renewal of an existing licence, or may cancel or susp~nd for a specified period any existing licence, if the applicant or the holder of such licence, as the case may be (a) has contravened or failed to comply with any provision of this Act; or (b) .~ (c) . ~, has been convicted of an offence under this Act; or has been convicted element. of any offence of which dishonesty is an No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 105 (6) The Minister may, whenever he or she deems it expedient in the public interest to do so, by notice in the Gazette amend Schedule 8, from such date and subject to such conditions as he or she may determine and specify in such notice. (7) Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment made under subsection (6) of this section. Customs and excise warehouse licences r. 68. (1) Before an application for the granting of a customs and excise warehouse licence shall be considered, the person applying for such licence shall furnish to the Commissioner security in such manner, form, of such nature and in such amount as the Commissioner may in writing determine. (2) (a) The Commissioner may at any time in writing require the holder of a licence referred to in subsection (1) to alter or renew the manner, form, nature or amount of any security contemplated in that subsection in such manner as the Commissioner may determine; or (b) (~ by endorsement permit a licence to be transferred from one customs and excise warehouse to another customs and excise warehouse in the area controlled by the same Controller and in the possession of the person to whom the licence has been issued, but no customs and excise warehouse licence shall be transferable from one person to another. (3) t (a) Not more than one licence shall, subject to paragraph (b), be issued in respect of any customs and excise warehouse. (b) - r The Commissioner may, notwithstanding paragraph (a) and on such conditions as he or she may in each case impose, issue a licence to the owner of any customs and excise storage warehouse in which fuel levy goods are stored, and to each person who obtains for distribution for his or her own account such goods from such warehouse. l '\ ... ,~ '" . .': 106 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (c) The owner of a warehouse referred to in paragraph (a) who is licensed as contemplated in this section shall, subject to paragraph (d), be liable for the fulfilment of all obligations under this Act in respect of or relating to such goods in such warehouse. .. I' (d) Each person to whom a licence is issued under this section shall be liable for any liability incurred under this Act in respect of goods taken or removed by him or her from such warehouse. Agricultural distillers 69. (1) After the commencement date of this Act, a licence under this Act as an agricultural distiller shall not be granted to any person (a) who had not at any time before such commencement as an agricultural date been licensed distiller under any law relating to excise; or (b) who, after such commencement date, has for any continuous period of time of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act. (2) No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, excluding (a) in circumstances which the Commissioner may deem exceptional and appropriate; or (b) in the event of the death of the licensee or the expropriation in terms of the Expropriation Ordin~nce 1978 (Ordinance No. 13 of 1978) of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he or she may determine. (3) (a) Any licence issued under this Act to any person as an agricultural distiller shall, subject to subsection (2), lapse upon '" . the death of the licensee or upon conviction of the licensee of any .t No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 107 offence under this Act or any law relating to the illicit manufacture, carriage, supply or possession of intoxicating liquor. (b) For the purposes of this subsection the imposition of a penalty by the Commissioner under section 101 shall be deemed to be a conviction under this Act. (4) Subsections (2) and (4) of section 70 shall not apply in the case of (' an agricultural distiller who annually produces a quantity of spirits which exceeds a quantity determined by, and who produces such spirits for a purpose approved by, the Permanent Secretary by rule. Stills to be licensed 70. (1) No person shall, subject to subsection (2), own or have in his or her possession or under his or her control any still, except under a licence prescribed in Schedule 8 and subject to the rules, issued in the name of such person. (2) Notwithstanding subsection (1), the Permanent Secretary may by rule exempt from all or any of the provisions of subsection (1) (a) any licensed still maker in so far as any still manufactured or imported by him or her for sale and in his or her possession is concerned; or (b) any person in so far as any still is concerned which he or she has proved to the Permanent Secretary is in his or her possession solely as a curiosity or ornament or is used solely for any such purpose as the Permanent Secretary may so prescribe. (3) Subsections (2) and (3) of section 69 shall mutatis mutandis apply - in respect of any licence issued in respect of a still under this Act to any person to whom a licence as an agricultural distiller under this Act has been or had at any time been issued. (4) . '" Subsection (3), shall not apply in respect of any licence relating to 108 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 a still which is held by any agricultural distiller referred to in subsection (4) of section 69. (5) (a) If any agricultural distiller to whom a licence in respect of the Commissioner may, out of moneys deems to be a still has been issued under this Act voluntarily surrenders such still to the Minister, compensation, appropriated by Parliament for the purpose, pay to him or her, as such an amount as the Commissioner the current market value of such still. (b) If any person has surrendered any still as contemplated in paragraph (a), no licence to own a still to be used by him or her in the capacity of an agricultural distiller shall after such surrender be granted to him or her unless a new licence as an agricultural distiller has, after such surrender, been issued to him or her under this Act. (c) Any still surrendered as contemplated in this subsection, or abandoned by any agricultural distiller in any other manner, shall be destroyed by the Commissioner. Special warehouses for the manufacture of wine 71. (a) No person shall manufacture wine, exceptwith the written permission of the Commissioner wine, in a customs and excise manufacturing to manufacture warehouse; or (b) in a special customs and excise warehouse for the manufacture of wIlle, licensed under this Act. - Container depot licenses 72. (1) No person shall store or unpack, or pack for export, any container as the Commissioner may in writing specify, except at or in a container depot licensed under subsection (2). . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 109 (2) The Commissioner may, subject to such conditions as he or she may in each case impose, license, for such period as he or she may in each case determine, at any place designated for such purpose under this Act, container depots approved by him or her for the purpose of storing, unpacking or packaging of containers contemplated in subsection (1). (3) No application for a container depot licence under subsection (2) shall be granted unless security in the manner, form, nature or amount as the Commissioner may in writing determine, is furnished. r"I (4) The Commissioner may at any time in writing require that the manner, form, nature or amount of the security contemplated in subsection (3) be altered or renewed in such manner as he or she may determine. (5) The Controller may require any container contemplated in subsection (1) to be detained in any container depot licensed under subsection (2), for examination of the container or of its contents as the Controller may determine. Clearing agent licences 73. (1) No person shall, for the purposes of section 40, for reward make entry of, or deliver a bill of entry relating to, any goods on behalf of any importer or exporter of goods, as the case may be, unless such person is licensed as a clearing agent under subsection (2). (2) The Commissioner may, subject to such conditions as may be prescribed by rule, approve and license any person applying to be licensed as a clearing agent for making entry of, or for delivering a bill of entry relating to, goods on behalf of an importer or exporter of goods, as the case may be. (3) Before any person may be licensed as a clearing agent under . I - subsection (2), he or she shall furnish security in the manner, form, nature or amount as the Commissioner may require. (4) The Commissioner may at any time in writing require that the manqer, form, nature or amount of security contemplated in subsection (3) be '.. 110 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 altered or renewed in such manner as he or she may determine. Licences to search wreck or to search for wreck 74. (1) No person shall search, or search for, any wreck contemplated in section 122(1), unless he or she has been licensed by the Commissioner to so search and has furnished security in the manner, form, nature or amount as the Commissioner may require. (2) The Permanent Secretary may prescribe the circumstances under which and the conditions on which, including the fees payable, if any, a licence may be issued to any person entitling him or her to search for, or to search or explore, any wreck contemplated in subsection (1), and may so prescribe the form of such licence, but no such licence shall give the holder thereof the exclusive right to search for, or to search or explore, any particular wreck. (3) The Commissioner may at any time in writing require that the manner, form, nature or amount of the security contemplated in subsection (1) be altered or renewed in such manner as he or she may determine. CHAPTER IX VALUE Value for customs duty purposes 75. (1) Subject to this Act, the value for customs duty purposes of any imported goods shall, within the meaning of section 76 and at the time of entry for home consumption, be the transaction value of such goods. (2) contemplated If the value of any individual in subsection (1), is item of any imported goods, '- (a) N$ One or more, such value shall for the purpose of assessing the amount of duty payable, be calculated and approximated to the nearest N$, any amount of 50 cents or less being disregarded for the purposes of such calculations and any amount of more than 50 cents being regarded as N$ One; . '" No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 111 (b) (3) less than N$ One, such value shall be deemed to be N$ One. Unless the context otherwise indicates, any reference in this Act to customs value or to value for duty purposes, in relation to imported goods, shall be deemed to be a reference to value for customs duty purposes. (4) (a) If the transaction value of any imported goods cannot be ascertained under section 76 or has been incorrectly ascertained by the importer, the Commissioner may in writing determine a value, which value shall, subject to a right of appeal to the High Court of Namibia, for customs duty purposes be deemed to be the value of such goods. (b) The acceptance by any officer of a bill of entry or the release of any goods as entered shall not be deemed to be a determination under paragraph (a). (c) Any determination made under paragraph (a) shall, subject to that paragraph, be deemed to be correct for the purposes of this Act, and any amount due in terms of any such determination shall remain payable as long as such determination remains in force. (5) The Commissioner may, when he or she deems it expedient, but subject to an appeal to the High Court of Namibia, amend or withdraw any determination contemplated in subsection (4) and make a new determination with effect from (a) (b) (c) (d) the date of first entry of the goods concerned; the date of the determination made under subsection (4); the date of such new determination; the date of such amendment. or - (6) An appeal contemplated in subsection (4) or (5) shall be noted within.a period of 30 days from the date of the determination, amendment or '.. withdrawal, as the case may be. 112 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (7) (a) (b) Except if a determination has been made under subsection (4)(a) or (5); or any false declaration is made for the purposes of subsection (4) or (5), there shall be no liability for any underpayment of customs duty on any goods after a period of two years from the date of entry of such goods, if such underpayment is due to the acceptance of a bill of entry bearing an incorrect customs value. (8) Notwithstanding subsection (7), any determination made under subsection (4)(a) following upon an inspection of the books or documents of any importer shall be deemed to have come into operation in respect of the goods entered for customs purposes, on any date two years prior to the date on which the inspection commenced. (9) (a) Notwithstanding subsections (1) and (4), the value for the purposes of the duty specified in Section B of Part 2 of Schedule 1 shall, in respect of imported goods (other than goods entered in terms of item 412.18 of Schedule 4), be the transaction value thereof plus 15 per cent of such value, plus any non-rebated customs duty payable in terms of Part I and Section A of Part 2 of Schedule 1 on such goods, but excluding the duty on such goods specified in that Section B. (b) Subsection (1)(a) or (3), as the c~se may be, of section 78 shall mutatis mutandis apply to the ascertaining or determination of the value for the purposes of the duty specified in Section B of Part 2 of Schedule 1 in respect of any imported goods entered in terms of item 412.18 of Schedule 4. Transaction value 76. (1) Subject to this Act, the transaction value of any imported goods .shall be the price actually paid or payable in respect of the goods when '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 113 sold for export to Namibia, adjusted under section 77, subject thereto that (a) there are no restrictions as to the disposal or use of the goods by the buyer other than restrictions which (i) (ii) are imposed or required by law; limit the geographical resold; or (iii) do not substantially affect the value of the goods; area in which the goods may be (b) the sale or such price of the goods is not subject to any term or condition for which a value cannot be determined; (c) no part of the proceeds of any disposal, use or subsequent resale of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made under section 77; and (d) subject to subsection (3), the seller and the buyer are not related within the meaning of subsection (2)(a). (2) (a) For the purposes of subsection (1)( d), two persons shall be deemed to be related only if - (i) (ii) (iii) (iv) , they are officers or directors of one another's businesses; they are legally recognised partners in business; the one is employed by the other; any person directly or indirectly owns, controls or holds - five per cent or more of the equity share capital of both of them; . '" (v) one of them directly or indirectly controls the other; 114 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (vi) both ofthem are directly or indirectly controlled by a third person; (vii) (viii) (b) together they directly or indirectly control a third person; or they are members of the same household. Persons who are associated in business with one another in such a manner that the one is the sole agent, sole distributor or sole concessionary, however described, of the other shall be deemed to be related only if they are so deemed in terms of paragraph (a). (c) Every importer of goods which are not exempted by rule shall, when making entry of such goods, declare, in accordance with the procedures prescribed by rule, whether or not he or she is related to the supplier of the goods within the meaning of this section. (3) Notwithstanding subsection (l)(d), the fact that a buyer and a seller are related within the meaning of subsection (2)(a) shall not in itself be a ground for not accepting the transaction value, if (a) (b) such relationship did not influence the price paid or payable; or the importer proves that the transaction value closely approximates to (i) the transaction value of identical or similar goods sold at comparable trade and quantity levels to unrelated buyers in Namibia at or about the same time as the goods to be valued; or (ii) the value, ascertained in terms Dfsubsection (7), of identical or similar goods imported into Namibia at or about the same time as the goods to be valued; or - (iii) the value, ascertained in terms of subsection (8), of identical or similar goods imported into Namibia at or about the same time as the goods to be valued. . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 115 (4) (a) If the transaction value of any imported goods cannot be ascertained in terms of subsection (1), such transaction value shall be deemed to be equal to the price actually paid or payable for identical goods in a sale for export to Namibia level and in substantially at the same commercial the same quantity, and exported at or about the same time as the goods to be valued, which price shall be adjusted, with reference to differences in any costs and charges referred to in section 77, on account of differences in distances and modes of transport to the port or place of export. r (b) If no sale, referred to in paragraph (a) appears to exist, a sale of identical imported goods at either a different commercial or quantity level, or at a different commercial level and quantity level, adjusted to compensate for such differences, shall be used to ascertain the transaction value. (c) If in the application of this subsection more than one transaction value is ascertained, the lowest value so ascertained shall be the transaction value of the goods to be valued. (5) (a) If the transaction value of any imported goods cannot be ascertained in terms of subsection (4), such transaction value shall be the price actually paid or payable for similar goods in a sale for export to Namibia at the same commercial level and in substantially the same quantity, and exported at or about the same time as the goods to be valued, which price shall be adjusted, with reference to differences in any costs and charges referred to in section 77, on account of differences in distances and modes of transport to the port or place of export. (b) If no sale contemplated in paragraph (a) appears to exist, paragraphs (b) and (c) of subsection (4) shall mutatis mutandis apply. - (6) (a) If the transaction value of any imported goods cannot be ascertained in terms of subsection (5), it shall be ascertained in terms of subsection (7) or, if it cannot be ascertained in terms of ,~ either subsection (5) or (7), it shall, subject to paragraph (b) be ascertained in terms of subsection (8). 116 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (b) Notwithstanding importer reversed. paragraph (a), the order of application to the Commissioner, of be subsections (7) and (8) shall, at a request in writing made by the concerned and delivered (7) (a) If the imported goods concerned, or identical or similar imported goods are sold in Namibia in the same condition in which they were when imported, the transaction value of the imported goods in terms of this subsection shall be equal to the unit price at which the imported goods, or identical or similar imported goods, are sold in Namibia in the greatest aggregate quantity and at or about the time of import of the goods to be valued, by the importers thereof to persons not related to them, subject to deductions for (i) commissions usually paid or agreed to be paid, or additions usually made for profit and general expenses, including the direct and indirect costs of marketing the goods relative to sales in Namibia of imported goods of the same kind or class as the goods to be valued, irrespective of the country of export; (ii) the costs of transportation, loading, unloading, handling and insurance, and associated costs incidental to the transportation of the goods from the port or place of export in the country of export to the importer's premises in Namibia; or (iii) any duties or taxes paid or payable in Namibia by reason of the import or the sale of the goods in Namibia. (b) If neither the imported goods, nor identical nor similar imported goods, referred to in paragraph (a) are sold at or about the time of import of the goods to be valued, the transaction value of the imported goods in terms of this subsection shall, subject to that paragraph, be equal to the unit price at which the imported or - '" . identical goods, or similar imported goods, are sold in Namibia in the same condition as that in which they were when imported, at No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 117 the earliest date after the import of the goods to be valued, but not later than 90 days after such date of import. (c) If neither the imported goods nor identical nor similar imported goods referred to in paragraph (a) are sold in Namibia in the same condition as that in which they were imported, and if the importer in writing so requests, the transaction value of the imported goods in terms of this subsection shall be equal to the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in Namibia not related to the sellers of such goods, due allowance being made for the value added by such processing and the deductions referred to in that paragraph. (8) The transaction supplied value of any imported goods in terms of this by the producer, to the satisfaction of the subsection shall be equal to a computed value, which value shall be computed by means of information Commissioner, and shall consist of the sum of (a) the cost or value of materials and manufacture or other processing in producing such goods; (b) I the cost of (i) packaging, including that of the labour or materials ~ concerned; and (ii) containers which are dealt with as, for customs purposes, being one with the goods concerned; (c) the value, apportioned to the imported goods as deemed appropriate by the Commissioner, with due regard to any relevant request by the importer, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production or sale for export of the imported goods, in so far as such value has not been included in the price actually paid or payable in respect of - - '" . , - 118 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 . .' J (i) materials, components, parts and similar articles forming part of the imported goods; J. (ii) tools, dies, moulds and similar articles used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; or engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Namibia and necessary for the production of the imported goods; : (iv) (d) the cost of transportation, loading, unloading, handling and insurance, and associated costs incidental to the delivery of the imported goods at the port or place of export in the country of export, and the placing of such goods on board ship or on any vehicle, or in a container as defined in section 1(2), at such port or place; or an amount for profit and general expenses equal to that generally applicable to the sale of goods of the same class or kind as the imported goods, which are made by producers in the country of export. If the transaction value of any imported goods cannot be ascertained " (e) . . J (9) in terms of subsection (8), the Commissioner may determine such value on the basis of a previous determination or, if no previous determination exists, by the application, as he or she may deem reasonable, of any manner for ascertaining the transaction value in terms of subsecti<;>n1), (4), (5), (7) or (8), as the case ( may be, subject thereto that such determination shall not be based on (a) (b) the selling price in Namibia of goods produced in Namibia; ~ - . '.. a system which provides for the acceptance for customs purposes of the higher of two alternative values; - No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 119 (c) the selling price of goods on the domestic market of the country of origin or of export of the imported goods; (d) the cost of production, other than computed values which have been determined for identical or similar goods in accordance with subsection (8); the price of the goods for export to a country other than Namibia; a system of minimum customs values; or arbitrary or fictitious values. For the purposes of subsection (7)(a)(ii) or (8)(d) goods which are exported to Namibia from any country, but which pass in transit through another country shall, subject to any conditions which may be prescribed by rule, be deemed to have been exported directly from the first-mentioned country; and (e) (f) (g) (10) (a) (b) the port or place of export referred to therein shall be the place in the country of export if such goods (i) (~ are packed in a container as defined in section 1(2) or, if not so packed in a container, placed on board a ship or on any vehicle which conveys such goods from or across the border of such country; or (ii) if they are ships or vehicles and are moving under their own power, finally leave such country for Namibia. (11) For the purpose of this section and of section 77, unless the context - otherwise indicates - "buying commission", in relation to imported goods, means any fee paid by an .importer to his or her agent for representing him or her abroad in the purchase of, and the payment in respect of, the goods; . '" 120 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 "goods of the same class or kind", in relation to imported goods, means goods produced by a particular industry or industry sector in the country from which the imported goods were exported, and falling within the same group or range of goods as the imported goods; "identical goods", in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which are the same in all respects, including physical characteristics, quality and appearance, but excluding minor differences in appearance, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in Namibia; "price actually paid or payable", in relation to imported goods, means the total amount paid or to be paid, either directly or indirectly, by the buyer to or for the benefit of the seller in respect of the goods, but does not include dividends or other payments passing from the buyer to the seller which do not directly relate to the goods; and "similar goods", in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which, although not alike in all respects to the imported goods, have, with due regard to their quality and appearance, and the existence of a trade mark, like characteristics and like component materials which enable them to be employed for the same purposes and to be commercially interchangeable, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in Namibia. Adjustments to price actually paid or payable 77. (1) In ascertaining the transaction value of any imported goods under section 76(1), there shall be added to the price actually paid or payable in respect of the goods (a) to the extent that they are incurred by the buyer but are not included in the price actually paid or payable (i) any commission other than a buyer's commission; - . .'" No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 121 (ii) (iii) brokerage; the cost of packaging, materials concerned; or including that of the labour and (iv) the cost of containers which are dealt with, for customs purposes, as forming an integral part of the goods; (b) the value, added to the value of the imported goods as deemed appropriate by the Commissioner, of (i) materials, components, parts and similar articles forming part of the goods; (ii) tools, dies, moulds or similar articles, or materials, used in the production of the goods; or (iii) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Namibia and necessary for the production of the goods, if such goods or services are directly or indirectly supplied by the importer, free of charge or at a reduced cost, for use in connection with the production or sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable; (c) royalties and licence fees in respect of the imported goods, including payments in respect of patents, trade marks or copyright, or for the right to distribute or to resell the goods, payable by the buyer, whether directly or indirectly, as a condition of the sale of the goods for export to Namibia, to the extent that such royalties and fees are not included in the price actually paid or payable, but excluding charges for the right to reproduce the imported goods in Namibia; - (d) . '" the value of any part of the proceeds of any subsequent resale, 122 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 disposal or use of the imported goods that accrues directly or indirectly to the seller; and (e) to the extent that they are not included in the price actually paid or payable in respect of the goods, the cost of transportation, loading, unloading, handling and insurance, and associated costs incidental to delivery of the goods at the port or place of export in the country of export, and placing such goods on board a ship or on any vehicle, or in a container as defined in section 1(2), at such port or place. (2) In ascertaining the transaction value of any imported goods under section 76(1), there shall be deducted from the price actually paid or payable in respect of the goods, to the extent that they are included in such price, amounts equal to (a) the cost of transportation handling and insurance, and the cost of loading, unloading, and associated costs incidental to the transportation of the goods from the port or place of export in the country of export to the port or place of import in Namibia; (b) any of the following costs, charges or expenses, if identified separately, forming part of the balance of the price actually paid or payable for or in respect of the goods, namely (i) any expenditure erection, incurred in respect of the construction, or maintenance of, or technical assembly assistance provided in respect of, the goods after they have been imported; (ii) (iii) the cost of transport and insurance of the goods in Namibia; any duties or taxes paid or payable by reason of the import or the sale of the goods in Namibia; (iv) any duty or tax applicable in the country of export from which the goods have been or will be exempted by way of a refund, drawback, rebate or remission; "- . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 123 (v) commission in respect of the sale of the goods; (vi) interest charged in respect of the price payable in respect of the goods; or (vii) any charge for the right to reproduce the imported goods in Namibia. (3) (a) For the purposes of subsection (l)(e) or (2)(a) goods which are exported to Namibia from any country, but pass in transit through any other country shall, subject to such conditions as may be prescribed by rule, be deemed to have been exported directly from the first-mentioned country; and (b) the port or place of export referred to in any of those subsections shall be the place in the country of export where the goods concerned (i) are packed in a container as defined in section 1(2) or, if not so packed in a container, placed on board a ship or on any vehicle which conveys them from, or across any border of, such country; or (ii) if ships or vehicles referred to in subparagraph (i) are ships or vehicles moving under their own power, finally leave such country for Namibia. r Value for excise duty purposes 78. (1) (a) For the purpose of assessing the excise duty on any goods manufactured in Namibia and specified in Section B of Part 2 of Schedule 1, the value of such goods shall, subject to this section, be deemed to be the full and final market price (before deduction of any discounts other than cash discounts) at which, at the time of sale, such or similar goods are freely offered for sale - '" . for consumption in Namibia, for purposes of trade in the principal 124 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 markets of Namibia in the ordinary course of trade, in the usual wholesale quantities and in the condition and the usual packaging ready for sale in the retail trade, to any wholesaler in Namibia not deemed to be related as specified in section 76(2)(a) under fully competitive (i) (ii) conditions, which value shall includethe cost of packaging and packages; all other expenses incidental to placing the goods on any vehicle for delivery to the purchaser; and (iii) any non-rebated excise duty payable in terms of Section A of that Part of that Schedule on such goods, excluding the non-rebated excise duty payable in terms of Section B of that Part of that Schedule or any sales tax payable on such goods. (b) Notwithstanding paragraph (a), the Commissioner may, if goods referred to in that paragraph are not sold to wholesalers in Namibia referred to in that paragraph, or are so sold in quantities which he or she deems to be insignificant in relation to the total quantities of such goods sold in Namibia, regard any other class of purchaser of such goods as such a wholesaler, and may make such adjustment to the price charged by the manufacturer to such class of purchaser as he or she deems reasonable, having regard to the wholesale functions taken over by such manufacturer and such class of purchaser, and to such other factors relating to such price as he or she may deem relevant. (c) For the purposes of this subsection writing determine(i) the quantity which shall be deemed to be the usual the Commissioner may III - wholesale quantity; (ii) the packaging which shall be deemed to be the usual . '" packaging ready for sale in the retail trade; or No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 125 (iii) the cost of packaging or packages or any other expenses incidental to placing the goods on any vehicle. (2) (a) (i) For the purpose of assessing the excise duty on any goods specified in Section A of Part 2 of Schedule 1 (other than goods specified in items 117.01.10 and 117.05 to 117.30), the value of such goods shall be the price paid or payable in respect of such goods when sold for home consumption in the ordinary course of trade, in the usual trade packaging, where applicable, to any buyers not deemed to be related as specified in section 76(2)(a), plus any non-rebated excise duty payable in terms of Section B of that Part of that Schedule, but excluding the non-rebated excise duty payable in terms of Section A of that Part of that Schedule, fuel levy or any sales tax payable on such goods; (ii) specified in items 117.01.10 and 117.05 to 117.30 of Section A of Part 2 of Schedule 1, the value thereof shall be the price paid or payable in respect of such goods when sold for home consumption in the ordinary course of trade to any buyers not deemed to be related as specified in section 76(2)(a), plus any non-rebated excise duty payable in terms of Section B of that Part of that Schedule, but excluding any sales tax payable on such goods. r (b) For the purpose of paragraph (a) "price paid or payable", means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller in respect of the goods sold, but does not include dividends or other payments passing from the buyer to the seller which do not directly relate to the goods. - (3) If in the opinion of the Commissioner, goods are sold or otherwise disposed of under such conditions that the value thereof cannot be ascertained in terms of :mbsection (l)(a) or (2), as the case may be, the Commissioner may, in '" 126 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 the form and in accordance with the procedures prescribed by rule, determine a value, which value shall, subject to the right of appeal to the court, be deemed to be correct for the purposes of this Act, and any amount due in terms of any such determination shall remain payable as long as such determination remains in force. (4) The Commissioner may, when he or she deems it expedient, mutatis mutandis in accordance with subsection (3), amend or withdraw any determination made under that subsection and may make a new determination with effect from (a) the date of first entry of the goods concerned; (b) (c) (d) the date of the determination made under subsection (3); the date of such new determination; or the date of such amendment, as specified in such amendment. (5) (a) An appeal against any determination under subsection (3) or (4), as the case may be, shall lie to the High Court of Namibia. (b) An appeal referred to in paragraph (a) shall be noted within a period of 30 days from the date of the determination contemplated in that paragraph. Value of certain specified goods 79. (1) If any motor vehicle is imported by a natural person for his or her own use and not for sale, the Commissioner may, notwithstanding section 75(1) or (4), but with due regard to section 76, determine a value which shall, subject to a right of appeal to the High Court of Namibia mutatis mutandis in accordance with section 75(6), be deemed to be the value for duty purposes of such vehicle. (2) Notwithstanding subsection (1), if any natural person who was - the q~ner of and has used a motor vehicle refelTed to in that subsection in any No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 127 territory outside Namibia, for his or her own use and not for sale, imports such vehicle into Namibia from a territory other than the territory in which it was produced or manufactured, the Commissioner may determine the value of such vehicle for duty purposes as if it were imported into Namibia from the territory in which it was produced or manufactured. Value of goods exported 80. (a) For the purposes of this Act, the value of any goods exported from Namibia shall be the price of such goods free on board at the place of despatch from Namibia, which value shall be declared on the bill of entry (export). (b) If there is no free on board price in respect of the goods as contemplated in paragraph (a), the value in respect of such goods determined by the Commissioner shall, for the purposes of this Act, be deemed to be the value of such goods. (c) If the value of any individual item of any exported goods is, according to any provision of this section (i) r (ii) in excess of N$ One and includes a fraction of a N$ One, such value shall be calculated and approximated to the nearest N$ One, an amount in excess of 50 cents being regarded as N$ One; or less than N$ One, such value shall be calculated as N$ One. Currency conversion 81. (l) The Minister may prescribe the date on and the time at - which the price paid or payable in respect of imported goods shall, if expressed in foreign currency, be converted into the currency of Namibia. (2) . I" The regulations made under subsection (1) may provide for- 128 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 ,/ No. 1900 (a) different dates and times in respect of different kinds or categories of goods imported from different territories; and (b) such conditions relating to such conversion and the payment of the price payable, as the Minister may so prescribe. Value of goods not liable to ad valorem duty 82. (1) Subject to subsection (2), the customs value of any imported goods shall, to the satisfaction of the Commissioner and in such form and manner as he or she may determine, be declared by the importer on entry of such goods. (2) The Minister may by regulation exempt any class or kind of goods, or any goods to which circumstances so prescribed apply, from any provision of subsection (1), to the extent specified in the regulations. Interpretation of sections 75,76 and 77 83. (1) The interpretation of sections 75, 76, and 77 shall be subject to the agreement concluded at Geneva on 12April 1979, known as the "Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade", the Interpretative Notes thereto, the Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies issued under such Agreement on Implementation. (2) (a) The Commissioner shall obtain and keep in his or her office Interpretative Notes, Advisory two copies of the Agreement, Opinions, Commentaries and Explanatory Notes, Case Studies and Studies referred to in subsection (1), and shall effect to such copies any amendment made to that Agreement, Interpretative Notes, Advisory Opinions, Commentaries and Explanatory Notes, Case - Studies or Studies of which he or she is notified by the Secretariat of the Customs Co-operation Council, Brussels. . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 129 (b) When in any legal proceedings any question arises as to the contents of the Agreement, or of any Interpretative Note, Advisory Opinion, Commentary, Explanatory Note, Case Study or Study referred to in subsection (1), or as to the date upon which any amendment thereto was effected as contemplated in paragraph (a), a copy of the relevant document as contemplated in that paragraph, shall be prima facie evidence of the contents of such document or of the effective date of any amendment thereto, as the case may be. CHAPTER X REBATES, REFUNDS AND DRAWBACKS OF DUTY Specific rebates, refunds and drawbacks of duty 84. (1) Subject to this Act and to any conditions which the Permanent Secretary may prescribe (a) any imported goods specified in Schedule 3 shall be admitted subject to a rebate of any customs duties applicable in respect of such goods at the time of entry for home consumption thereof, to the extent and for the purpose or use stated in the item of that Schedule in which such goods are so specified; (b) any imported goods specified in Schedule 4 shall be admitted subject to a rebate of any customs duties applicable in respect of such goods at the time of entry for home consumption thereof, to the extent stated in, and subject to compliance with, the item of that Schedule in which such goods are so specified; (c) a drawback or a refund of the ordinary customs duty, anti-dumping duty, countervailing duty, safeguard duty, surcharge and fuel levy actually paid on entry for home consumption on any imported goods specified in Schedule 5 shall, subject to paragraph (e)(i), be made to the person who paid such duties or any person designated in the notes to that Schedule, subject to compliance with the item of that Schedule in which such goods are specified; - . '\0 130 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (d) in respect of any excisable goods or fuel levy goods specified in Schedule 6, a rebate of the excise duty specified in Part 2 of Schedule 1 or of the fuel levy specified in Part 5 of Schedule 1 in respect of such goods at the time of entry for home consumption thereof or a refund of the excise duty or fuel levy actually paid at the time of entry for home consumption shall, subject to paragraph (e)(i), be granted to the extent and in the circumstances stated in the item of Schedule 6 in which such goods are specified, subject to compliance with such item and any refund under this paragraph may be paid to the person who paid the duty or any person designated in the notes to that Schedule 6; '" ,, (e) the Commissioner may (i) subject to paragraph (i), grant a refund of the ordinary customs duty, anti-dumping duty, countervailing duty, safeguard duty, surcharge or fuel levy leviable on any distillate fuel, to the extent stated in item 533.01 or 540.02 of Schedule 5 in which such fuel is specified, subject to compliance with that item, or a refund of the excise duty or fuel levy leviable on such fuel to the extent stated in item 609.05.10 or 640.03 of Schedule 6 in which such fuel is specified, subject to compliance with such item, and any refund under this subparagraph may be paid to any user who has purchased and used such distillate fuel in '\ accordancewith such items of Schedule 5 or 6, or to any person designatedin the notes to such Schedule 5 or 6; or (ii) investigate any purchase referred to in subparagraph (i), or the use of the distillate fuel referred to in that subparagraphto establishwhethersuch fuel has been duly enteredor is deemedto havebeen duly entered in terms of this Act, or has been so used, and may refuse to allow or pay any such refund if he or she is not satisfied that such fuel has been so entered or used. - . '. (f) Any distillate fuel referred to in paragraph (e)(i) and which is No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 131 purchased, shall be deemed to have been used in the order of the dates of such purchases. (g) The extent of the refund referred to in subparagraph (e)(i) shall be the rate of such refund specified in such item of Schedule 5 or 6 in operation on the date of issue of the invoice concerned, referred to in subsection (5)(b)(ii). (h) If the extent of the refund referred to in paragraph (e)(i) is amended and for any reason any liability to repay any refund of duty or fuel levy in respect of any quantity of fuel which the user may incur, cannot be assessed or the amount of duty or fuel levy refundable to such user in terms of any item of Schedule 5 or 6 cannot be calculated on any quantity of such fuel purchased by such user before such amendment, the quantity of such fuel in respect of any refund which the user is liable to repay, or the quantity used in accordance with any such item for the calculation of the amount refundable to such user, shall be determined by the Permanent Secretary according to the information at his or her disposal. (i) Notwithstanding paragraph (e)(i), no refund contemplated in that paragraph shall be made to the State or to any Ministry, government, department, administration or any body, institution or authority mentioned in the notes to Schedule 5 or 6. (2) (a) Notwithstanding anything to the contrary in this Act contained, the Commissioner may, subject to the conditions, including conditions as to the registration of the person concerned, as he or she may in each case impose, allow, in respect of any refund referred to in subsection (l)(e)(i), any person to grant a provisional refund of duty and fuel levy to any registered user of distillate fuel who purchases such fuel from such person. (b) Any provisional refund contemplated in paragraph (a) shall be granted to the person concerned in accordance with an estimate of intended use furnished by the user referred to in that paragraph. '" . 132 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 133 the Commissioner, the Commissioner (ii) and any shortfall shall be refunded by to such user, as the case may be. (i) fails to pay the such If the user referred to in subparagraph amount demanded in terms of that subparagraph, 86. (i) amount shall be recoverable from such user under section Any user of fuel who has been granted a provisional refund and who fails to comply with paragraph (g) shall be deemed to have used such fuel for a purpose or use other than the purpose or use stated in the items of Schedule 5 or 6 referred to in paragraph (h), and the amount of such refund shall be deemed to be a refund not duly payable to such user and shall be recoverable under section 86. (3) A rebate of duty in respect of any goods specified in Schedule 3 shall be allowed only in respect of goods entered for use (a) in the production or manufacture of goods in the industry and for the purpose specified in the item of the Schedule in which such goods are specified; (b) in a factory referred to in section 101(2)(f) of the Labour Act, 1992 (Act No.6 of 1992); (c) in a mine as defined in section 1 of the Minerals (Prospecting and Mining) Act, 1992 (Act No. 33 of 1992); in works as defined in section 1 of the Mines Works and Minerals Ordinance, 1968 (Ordinance No. 20 of 1968); (d) - (e) in any other place in connection with any other activity which the Permanent Secretary or may prescribe for the purposes of this subparagraph; '" .(f) in such industry, factory, mine, works or activity which complies 134 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 with the requirements in respect of quantity of material used or as the Permanent quantity of goods produced or manufactured Secretary may prescribe. (4) Notwithstanding section 61, 62 or 63, a rebate of any anti -dumping duty or safeguard duty specified in Schedule 2 in respect of duty, countervailing any goods entered under any item specified in Schedule 3 or 4 may be granted if it is expressly stated in such item of Schedule 3 or 4 that the extent of the rebate includes such anti-dumping duty, countervailing (5) (a) duty or safeguard duty. No person shall be entitled to a refund of customs or excise duty or fuel levy on any distillate fuel in terms of item 533.01 or 540.02 of Schedule 5 or item 609.05.10 or 640.03 of Schedule 6, unless he or she is registered with the Commissioner such fuel. (b) (i) Any application for the refund of a duty or levy in terms of paragraph (a) shall be in the form and shall contain the particulars and be supported by the documents, and shall be for the quantities and for the periods, as specified in the notes to item 609.00. (ii) Any seller of fuel referred to in paragraph (a) shall furnish any user referred to in that paragraph with an invoice reflecting the particulars, and shall keep a copy of such invoice for such period of time, as specified in the notes to item 609.00. (c) Any registered user shall complete and keep such books, accounts and documents, and furnish at such times such particulars of the ship, vehicle, machinery or other equipment in which fuel referred to in paragraph (a) is used, and any other particulars as specified in the notes to item 609.00. (d) Notwithstanding anything to the contrary in this Act contained, as a user of . - any user of fuel referred to in paragraph (a) who has been granted . '.. a refund under that paragraph and who fails to forthwith furnish No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 135 an officer at his or her request with the books, accounts and documents specified in the notes to item 609.00 to be completed and kept in respect of the use of any distillate fuel purchased by him or her, shall be deemed to have used such distillate fuel for a purpose or use other than a purpose or use stated in the items of Schedule 5 or 6 referred to in paragraph (a) and the use declared in the relevant application for refund, and shall on demand pay to the Commissioner the full amount of any refund granted to him or her in respect ~, of such fuel or such portion thereof as the Commissioner may determine, during a period of two years prior r "... to the date of such request by such officer, failing which such amount or such portion shall be recoverable in terms of this Act as if it were the duty or levy concerned. >. (e) The Commissioner may refuse to register under paragraph (a) any person referred to in that paragraph, or may cancel any registration under that paragraph, if such person fails to complete, keep or , \ furnish such accounts, books or documents as specified in the notes to item 609.00, or claims or receives any refund or payment to which he or she is not entitled in terms of the items of Schedule 5 or 6 referred to in that paragraph. (6) (a) (i) incurred In addition to any liability for the payment of duty of this ". "< (' by any person under any other provision . \.. , \ Act, the person who enters any goods for use by him or her subject to a rebate of duty, or any person shall, subject on whose to section behalf any goods are so entered, 49 and to subsections (7) and (20) of this section, be liable . i , .. \ for the duty on all goods so entered which have not been used or which have been disposed of otherwise than in accordance with this section and the item under which they were so entered, as if such rebate of duty did not apply to such goods and such person shall pay such duty on a written demand by the Commissioner. - , ~. . (ii) Notwithstanding subparagraph (i), the Commissioner may, if goods referred to in that subparagraph were used in . .'" \. 136 Act No, 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 J , '. accordance with any other item relating to rebate of duty, accept duty on such goods as if they were entered under such other item. (iii) Notwithstanding subparagraph (ii), the Commissioner may permit any duty paid on entry of goods referred to in that subparagraph subject to a rebate to be deducted from any duty for which any person becomes liable in terms of this paragraph. (b) The Controller may at any time take stock of goods entered for home consumption and stored on any premises registered by virtue of subsection (12), and duty shall, subject to paragraph (a), be paid forthwith on written demand in respect of any deficiency in the quantity of the goods detected as a result of such stock taking. (c) If the stock referred to in paragraph (b) is found to be greater than the quantity which should be on such premises, the excess shall be debited to stock. (d) Any person to whom any distillate fuel or residual fuel oil has " . "-' , , - ., .' / ~" .. " . been supplied from stock which have been entered subject to a rebate of duty for a purpose stated in the item under which such distillate fuel or residual fuel oil was so entered, and who applies such distillate fuel or residual fuel oil or any portion thereof for any other purpose, shall be guilty of an offence and shall, in addition to any penalty such person may be liable to, and notwithstanding paragraph (a), but subject to paragraph (e), be liable for payment of the duty to the extent of the rebate allowed on entry for home consumption of such distillate fuel or residual fuel oil on the full quantity of the distillate fuel or residual fuel oil so supplied to him or her, or on such portion thereof as the Commissioner determine. (e) Notwithstanding paragraph (d), if the duty referred to in that may i paragraph has after such entry been increased, subject to a rebate, . '" the extent of such rebate shall be deemed tobe - No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 137 (i) the difference between the duty actually paid on entry for home consumption and such increased duty; or if no duty was paid on entry for home consumption, such increased duty. The Commissioner may, on such conditions as he or she (ii) (7) (a) may impose, in writing permit any person who has entered any goods subject to a rebate of duty under this section, to use or dispose of any such goods otherwise than in accordance with this section or with the item under which such goods were so entered, or to use or dispose of any such goods in accordance with any other item to which this section relates, and such person shall, subject to paragraph (b), thereupon be liable for duty on such goods as if such rebate of duty did not apply or as if they were entered under such other item to which this section relates, as the case may be, and such person shall pay such duty on a written demand by the Commissioner. (b) Notwithstanding paragraph (a), in respect of any goods which are specified in any item of Schedule 3, 4 or 6, the Commissioner may, subject to the notes applicable to the item in which such goods are specified, or to any conditions which he or she may in each case impose, in writing exempt any such goods from the entire, or from any portion of the, duty payable thereon under this subsection, on the grounds of the period or the extent of use in accordance with the item under which such goods were entered, or on any other grounds which he or she deems reasonable. (c) Any duty paid on any goods referred to in paragraph (a) on first entry thereof shall, subject to a rebate of duty, be deemed to have been paid in respect of any duty payable on such goods in accordance with paragraph (a). - (8) (a) No drawback or refund shall, subject to paragraph (b), be made in respect of any goods specified in any item of Schedule 5 . '. 0( or 6, if such goods have been used or disposed of otherwise than 138 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 in accordance with the provisions of this section and the item concerned, or if such provisions have not been complied with in respect of such goods. (b) Notwithstanding paragraph (a), the Commissioner may, in respect of any class or kind of goods specified in any item of Part 1 of Schedule 5, and used in the manufacture of any goods marketed in Namibia, pay a drawback to the extent stated in such item, if goods of a comparable class, kind, quality and quantity, and manufactured or produced in Namibia, have been used in the manufacture of any goods exported. , \.. (9) Any person to whom a refund of customs or excise duty or fuel , ... levy has been granted on any distillate fuel in terms of item 533.01 or 540.02 of Schedule 5, or item 609.05.10 or 640.03 of Schedule 6, as the case may be, and who has disposed of such fuel or has applied such fuel or any portion thereof for any purpose or use otherwise than in accordance with such items and the use declared in the relevant application for refund, shall on demand pay to the Commissioner the full amount of any refund made to him or her in respect of such fuel or such portion thereof, failing which such amount or such portion shall be recoverable in terms of this Act as if it were the duty or levy concerned. (10) If the tariff heading or subheading, or the tariff item or sub-item under which any goods are classified in Schedule 1 is expressly quoted in any item of Schedule 3, 4, 5 or 6 in which such goods are specified, the goods so specified in such item of any such Schedule shall be deemed not to include goods which are not classified under such tariff heading or subheading, or tariff item or sub-item, as the case may be. (11) (a) Any goods entered for use subject to a rebate of duty under this section shall, for the purposes of this Act, be deemed to be entered for home consumption, but no entry in respect of any goods specified in Schedule 3 or 4 shall, subject to paragraph (b), be valid unless the number of the tariff heading and subheading under which such goods are classified in Schedule 1 and the number of the item of Schedule 3 or 4 in which such goods are specified, are - '" . \. both declared on such entry and the industry in, and the purpose No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 139 for, which such goods are to be used as specified in that item, are declared on such entry. (b) Notwithstanding paragraph (a), the Commissioner may exempt entries in respect of any class or kind of goods from any or all of the requirements of that paragraph. (12) (a) No goods may, subject to paragraph (b), be entered or acquired subject to a rebate of duty until the person so entering or acquiring such goods has furnished security as the Commissioner may require and has complied with such other conditions (including registration with the Commissioner of such person's premises and plant) as may be prescribed by rule or in the notes to Schedule 3, 4 or 6 in respect of any goods specified in any item of such Schedule. (b) Notwithstanding paragraph (a), the Commissioner may, subject to such conditions as he or she may in each case determine, exempt, with or without retrospective effect, any person referred to in that paragraph from the provisions of this subsection. (c) An application for exemption in terms of paragraph (b) for the purpose of applying for a refund of duty shall be made to the Commissioner within a period of six months from any date contemplated in section 43(5)(c)(i), (ii) or (iii), as the case may be. (d) For the purposes of the application of section 43(5) to any exemption referred to in paragraph (c) of this subsection (i) any bill of entry passed in relation to goods in respect of which exemption is granted under paragraph (a) of this subsection, shall be deemed to have been passed in error by reason of duty having been paid on goods intended for purposes or use subject to a rebate of duty provided for in this section; - . '\0 (ii) the goods concerned shall be deemed to have qualified for rebate at the time duty was paid on such goods; and 140 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (iii) the duty paid on the goods concerned, shall be deemed to have been paid on the date on which the exemption referred to in subparagraph (i) was granted. (13) Notwithstanding anything to the contrary in this Act contained, the Commissioner may, in respect of Schedule 5 or 6 and for the purpose of calculating the amount of duty refundable on any imported or excisable goods or fuel levy goods used in the manufacture, reconditioning, mixing or blending of any goods exported from or marketed in Namibia, determine the quantity of such goods so exported from or marketed in Namibia which shall be deemed to have been produced, reconditioned, mixed or blended from a given quantity of such imported or excisable goods or fuel levy goods, or the quantity of such imported or excisable goods or fuel levy goods which shall be deemed to have been used in the production, reconditioning, mixing or blending of a given quantity of such goods exported from or marketed in Namibia. (14) No goods manufactured from excisable goods subject to a rebate of duty specified in any item of Schedule 6 shall be used in the place of such excisable goods in the manufacture of any other goods, if a rebate of duty to a lesser extent has been specified in any item of such Schedule in respect of such excisable goods when used in the manufacture of such other goods. (15) If any goods, not being a spirituous beverage, manufactured from spirits subject to a rebate of excise duty in terms of any formula approved in writing by the Commissioner under any item of Schedule 6, are used as a beverage, he or she may, in the same manner, revoke his or her approval of such formula. (16) No refund or drawback of duty shall, subject to subsection (17), be made by the Commissioner under this section unless an application for such refund or drawback in the form and in accordance with the procedures prescribed by rule, duly completed and supported by the documents and other proof so prescribed in order to prove that such refund or drawback of duty is due under this section, is received by the Minister (a) in the case of goods exported (i) - . '" if the goods were exported by post, within a period of six No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 141 months from the date on which such goods were posted; or (ii) if the goods were exported in any other manner, within a period of six months from the date of entry of such goods for export; or (b) (i) in respect of any refund referred to in subsection (1)(e), within a period of six months from the last date of any period of use of any distillate fuel to which the application for such refund relates; and (ii) in all other cases, within a period of six months from the date on which such refund first becomes due. (17) (a) The Commissioner may, in circumstances which he or she may deem exceptional, make a refund or drawback after expiration of the relevant period of time specified in subsection (16); and (b) shall not make any refund contemplated in subsection (16)(b )(i) if the quantity of distillate fuel to which the application for such refund relates is less than the quantity as may be specified in the notes to item 609.00. (18) (a) The Minister of Trade and Industry, or any staff member in his or her Ministry designated by that Minister in writing for such purpose may, in respect of goods which may in terms of any item of Schedule 3,4, 5 or 6 be entered subject to a rebate of duty or subject to a drawback or a refund of duty, issue, subject to such conditions as that Minister or such staff member may specify, and with or without retrospective effect, a permit or certificate authorising entry of such goods subject to a rebate of duty, or authorising a drawback or a refund of duty in accordance with the item concerned, subject thereto that the permit or certificate concerned may only be issued with retrospective effect if all the ,~ provisions of such item, and such conditions so specified, have been complied with. - 142 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (b) For the purposes of section 43(5) (i) any bill of entry passed in relation to goods in respect of which a permit or certificate is issued under paragraph (a), shall be deemed to have been passed in error by reason of duty having been paid on goods intended for purposes or use subject to a rebate of duty under this section; (ii) the goods in respect of which a permit or certificate referred to in subparagraph (i) is issued, shall be deemed to have qualified in all respects for a rebate at the time duty was paid on such goods; and the duty paid on the goods concerned, shall be deemed to have been paid on the date on which the permit or certificate referred to in paragraph (a) was issued. (iii) (c) Application for a permit or certificate to be issued under paragraph (a) shall be made to the Minister of Trade and Industry, to the Permanent Secretary : Trade and Industry or to a staff member referred to in paragraph (a) of this subsection in the form and manner determined by that Minister and within a period of six months from any date contemplated in section 43(5)(b)(i), (ii) or (iii), as the case may be. . (19) (a) The Minister may, on the recommendation of the Minister of Trade and Industry, by notice in the Gazette amend Schedule 3, 4,5,6 or 7, from such date and subject to such conditions as he or she may determine and specify in such notice. (b) The Minister may, when he or she deems it expedient in the public interest to do so, by notice in the Gazette, mutatis mutandis in accordance with paragraph (a) (i) amend any Schedule referred to in that paragraph; or . '" (ii) declare any amendment made under that paragraph to apply, No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 143 with or without retrospective effect, from the date he or she may specify in such notice. (c) An amendment made under paragraph (a) or (b) which repeals any existing provision in Schedule 5 or which excludes any goods from any existing provision of that Schedule, shall not apply in respect of goods, excluding distillate fuels referred to in item 533.01 or 540.00 of that Schedule, which were imported prior to the date of the relevant notice in the Gazette, and an amendment made under any such paragraph which embodies any additional provision in that Schedule or applies any existing provision of that Schedule in respect of additional goods, shall not, except in so far as the Commissioner in writing so directs and subject to such conditions as he or she may determine, apply in respect of goods which were imported prior to the date of publication of the relevant notice in the Gazette. (20) Sections 54(7) and 65(8), (9) and (10) shall mutatis mutandis apply in respect of any amendment made under subsection (19) of this section. (21) The Commissioner may refuse to accept an entry subject to a rebate r or an application for drawback or refund under any item of Schedule 3, 4, 5 or 6 from any person who has persistently contravened or failed to comply with any provision of this Act or who has committed an offence contemplated in section 90, 93, 94 or 96, and the Commissioner may in writing cancel any registration of such person under this Act, or suspend any such registration for such period as the Commissioner may deem appropriate. (22) Subject to section 20(10) and items 412.07, 412.08, 412.09,531.00, and 615.03 of Schedules 532.00,608.01,608.02,608.03,608.04,615.01,615.02 4, 5 and 6, no rebate or refund of duty in respect of any loss or deficiency of any nature in respect of any goods shall be allowed, but the Commissioner may allow the deduction from the dutiable quantity of the undermentioned goods of a quantity equal to the percentage stated below in each case, namely. (a) '" in the case of wine spirits (ethyl alcohol) manufactured in Namibia - 144 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 and entered for storage in a customs and excise storage warehouse, excluding spirits specified in paragraph (c), one comma five per cent of the quantity so entered; (b) in the case of spirits (ethyl alcohol), so manufactured beverages; (c) in the case of unpacked excisable spirits intended for export and which are removed in bond from a customs and excise '\ other than wine spirits, spirituous manufactured in Namibia, one comma five per cent of the quantity and entered for use in making manufacturing warehouse for temporary storage in another customs and excise warehouse approved by the Commissioner for such purpose, such percentage, but not exceeding one comma two five per cent, of the quantity so removed as may represent a loss incurred while such spirits concerned are so removed and stored for such period as the Commissioner may in writing determine; (d) in the case of wine manufactured in Namibia, naught comma five per cent of the quantity so manufactured and on which duty is paid; in the case of any fermented apple, pear or orange beverage manufactured in Namibia, naught comma five per cent of the /\ (e) quantity so manufacturedand on which duty is paid; (f) in the case of imported crude petroleum naphtha for use in the refining of petroleum products, or of imported or excisable petrol, a percentageequal to the full net loss incurred,but not exceeding naughtcommatwofivepercent,of anyquantityenteredfor storage and storedin a customsand excisestoragewarehouseduring such period as the Commissionermay in writing determine, and only the ownerof a customsandexcisewarehousereferredto in section 68(3)(b) shall be entitled to such deduction; - '" . (g) in the case of imported petroleum naphtha entered for use as fuel No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 145 in the manufacture of ammonia, such percentage, but not exceeding naught comma two five per cent, of any quantity so entered as may represent a loss by evaporation; (h) in the case of imported or excisable petrol, distillate fuels or residual fuel oils, such percentage of any quantity removed in bond unpacked by ship from one place in Namibia to another place in Namibia, as the Commissioner may in writing determine, or, if no such percentage has been so determined, a percentage equal to the full net loss incurred while the goods concerned are so removed; or (i) in the case of distillate fuels entered for storage and stored in a customs and excise storage warehouse, a percentage equal to the full net loss incurred, but not exceeding naught comma one five per cent, of any quantity so entered and stored in such warehouse during such period as the Commissioner may in writing determine, and only the owner of a customs and excise warehouse referred to in section 68(3)(b) shall be entitled to such a deduction. (23) No person shall, without the written permission of the Commissioner, divert any goods entered subject to a rebate of duty under any item of Schedule 3, 4 or 6 for export for the purpose of claiming a drawback or refund of duty under any item in Schedule 5 or 6 to a destination other than the destination declared on such entry, or deliver such goods or cause such goods to be delivered in Namibia otherwise than in accordance with this Act and, in the case of goods entered subject to a rebate of duty, otherwise than to the person who entered the goods or on whose behalf the goods were entered. (24) If any goods to which this section relates are used or disposed of, or dealt with or in, contrary to this Act, the whole consignment entered or transferred for use in terms of this section, of which such goods form part or formed part, or any other goods manufactured from such goods, shall be liable to forfeiture to the State. (25) Except with the written permission of the Commissioner, which - permi~sion shall only be granted in circumstances which he or she deems to be '. 146 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 exceptional and subject to such conditions as he or she may impose in each case, any goods entered under any item of Schedule 3,4 or 6 for manufacturing purposes, or for such other purpose as may be specified in the notes to such item, shall be used for the purpose specified in such item at the time of such entry, or such other purpose, within a period of five years from the date of such entry. General refunds in respect of imported goods or excisable goods 85. (1) No refund of any duty or other charge in respect of imported goods, excisable goods, surcharge goods or fuel levy goods, other than a refund provided for in section 84 or 87, shall, except in accordance with this section, be made or granted. (2) The Commissioner shall, subject to subsection (4), consider any " application for a refund or payment from any applicant who contends that he or she has paid any duty or other charge for which he or she was not liable, or that he or she is entitled to any payment under this Act by reason of (a) an error in determining an assessment or calculating the amount thereof; (b) the duty having been assessed on a value higher than the value for duty purposes; (c) a determination classification; under section 51 (8) or an incorrect tariff (d) the goods concerned, prior to the release thereof for home consumption, having been damaged, destroyed or irrecoverably lost as a result of or due to circumstances beyond his or her control; (e) all or part of the goods concerned having been shortlanded, shortshipped or shortpacked; - (f) (g) the substitution of any bill of entry in terms of section 43(5); or . '" the duty having been reduced or withdrawn as provided for in section 54(3), 61(2), 62(2) or 63(2). No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 147 (3) Except with the written permission of the Commissioner, no application for a refund under this section shall relate to more than one bill of entry or other document in respect of which the alleged overpayment was made. (4) No application for a refund or payment in terms of this section shall, subject to subsection (5), be considered by the Commissioner unless it is received by the Controller, duly completed, and in the form and in accordance with the procedures, and supported by the necessary documents and other proof, as may be prescribed by rule, in order to prove that such refund or payment is due under this section, within a period of two years (a) from the date of entry for home consumption as provided in section 49(2), of the goods to which the application relates; or (b) from the date on which the duty to which the application relates was paid; or (c) if a determination of a tariff heading, tariff subheading or item referred to in paragraph (a) of section 51(8), or a value referred to in paragraph (a) of section 75(4) is, under paragraph (d) of section 51(8) or under subsection (5) of section 75, as the case may be, amended with retrospective effect from a date before or on the date on which the duty to which the application relates was paid, or any such determination is, under section 51(8)(a) or 75(5), as the case may be, withdrawn with such retrospective effect, and a new determination is thereunder made with effect from such withdrawal, from the date on which such amendment is effected or such new determination is made or, if such amendment or new determination is published by notice in the Gazette, from the date on which such amendment or new determination is so published; or r (d) if any Schedule is amended with retrospective effect, from the date on which such amendment is published by notice in the Gazette. - (5) Notwithstanding subsection (4), the Commissioner may, in circumstances he or she may deem exceptional, consider any application for a '" 148 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ~l refund or a repayment made in terms of this section after expiration of the applicable period. (6) If, after considering any application for a refund or payment in terms of this section, the Commissioner is satisfied that the applicant is entitled to any such refund or payment, the Commissioner may, subject to subsection (7), pay to the applicant the amount due to him or her. . (7) Notwithstanding subsection (6), no refund shall be made under this section if, in the case of goods imported by post, the amount of such refund is less than 50 cents or, in the case of goods imported in any other manner, less than N$Five or, in the case of excisable goods manufactured in Namibia, less than N$Two, unless the Commissioner is satisfied that exceptional circumstances exist which may warrant such refund. Recovery of certain amounts paid by Commissioner 86. (1) If the Commissioner, purporting to act under section 84 or 85, pays to any person by way of a refund or a drawback any amount to which such person is not entitled in terms of any of those sections, or which amount so paid is in excess of the amount due to such person by way of a refund or drawback in terms of any of those sections, such amount or such excess so paid, as the case may be, shall, upon a written demand by the Commissioner, be repaid by the person concerned to the Commissioner, failing which such amount shall be recoverable from such person as if it were a duty or charge payable in terms of this Act, or part of such duty or charge, as the case may be. (2) Subsection (1) shall mutatis mutandis apply to any amount set off in terms of section 87(a). Set-off of certain amounts 87. (a) A licensee of a customs and excise warehouse who, in terms ofthe rules, is permitted to pay any duty monthly or quarterly, and who (i) paid any duty for which he or she was not liable; or - '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 149 (ii) granted any provisional refund in terms of section 84(2); or (iii) becomes entitled to a refund in terms of item 534.00 of Schedule 5 or any item of Schedule 6, may, subject to the approval of the Commissioner, at any time within a period of two years from the date on which such duty was paid, such provisional refund was granted or such licensee became entitled to such refund, as the case may be, set off such duty, provisional refund or amount refundable against that particular duty for which such licensee subsequently becomes liable, except that the duty refundable in terms of that item 534.00 be set off against the excise duty specified in Section B of Part 2 of Schedule 1 for which such licensee subsequently becomes liable, provided the monthly or quarterly accounts or bills of entry submitted by such licensee in respect of the payment of any duty against which any duty, provisional refund or amount refundable has been set off are accompanied by a full statement by such licensee, supported by a certificate by an officer, specifying the full particulars and containing a full account of the circumstances in respect of such set-off, and such documentary proof as the Commissioner may in each case require. (b) If a set-off contemplated in paragraph (a) is not approved by the Commissioner under that paragraph, it shall be redebited to the account of such licensee. CHAPTER XI OFFENCES AND PENALTIES Offences not specified 88. (1) Any person who contravenes any provision of this Act, or - who fails to comply with any provision with which it is his or her duty to comply, shall, even if such contravention or failure is not elsewhere in this Act specifically . '" 150 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 declared an offence, be guilty of an offence. (2) Any person convicted of an offence under any provision of this I Act shall, if no penalty is expressly prescribed in respect of such offence, on conviction be liable to a fine not exceeding N$8 000, or to an amount equal to three times the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. (3) Any person who is convicted of an offence contemplated in '"\ subsection (2) within a period of three years after the date upon which he or she was convicted of any offence contemplated in that subsection, shall in respect of the subsequent conviction be liable to a fine not exceeding N$16 000 or to an amount equal to three times the value of the goods in respect of which the subsequent offence was committed, whichever is the greater, or to imprisonment for a period not exceeding four years or to both such fine and such imprisonment. Less serious offences and penalties in respect thereof . 89. (a) (1) Any person who - manufactures, or supplies the means or materials for, or assists in, the manufacturing of any still, or repairs, maintains, operates, imports, uses or sets up, or assists in the repairing, maintaining, operating, importing, using or setting up of any still, whether in his or her possession or custody, or in the possession or custody of any other person, or has in his or her possession any still, without the required lawful authority; or (b) is found in any place where distillation in any form or manner is illegally conducted, if it is proven that such person had no lawful excuse or reason to be in such place at such time; or - (c) . '. refuses or fails to comply with the lawful requirements of an officer, or refuses or fails to answer to the best of his or her ability any question which an officer in the exercise of his or her functions puts to him or her; or No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 151 (d) (e) falsely holds himself or herself out to be an officer; or resists or hinders an officer in the exercise of his or her powers or in the performance of his or her functions under this Act; or (f) releases or sets free any person apprehended for any offence under this Act, or prevents the apprehension of any person who has committed any such offence, shall be guilty of an offence and on conviction be liable, subject to subsection (2), (' to a fine not exceeding N$8 000 or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. (2) A person who is convicted of an offence contemplated in subsection (1) within a period of three years after the date upon which he or she was convicted of any offence contemplated in that subsection, shall in respect of such subsequent conviction be liable to a fine not exceeding N$16 000 or to imprisonment for a period not exceeding four years or to both such fine and such imprisonment. Serious offences and penalties in respect thereof 90. I Any person who has upon his or her premises or in his or her custody or under his or her control, or purchases or otherwise obtains, or sells or otherwise disposes of, any illicit goods, knowing such goods to be illicit goods; or ~ (a) (b) not being a licensed manufacturer or dealer, without lawful authority has in his or her possession or custody, or under his or her control, excisable goods or fuel levy goods, or any partly manufactured excisable goods or fuel levy goods, upon which duty has not been paid; or - (c) removes, or assists in or permits the removal of, any goods in contravention of any provision of this Act; or . I" 152 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 , (d) renders odourless or colourless, or, prior to the sale thereof, reduces of .\, I 'J the strength of methylated spirits to a strength below a strength 91,4 per cent absolute alcohol by volume, or prepares or sells or offers for sale or for consumption as a beverage, any preparation containing methylated spirits or spirits recovered from methylated spirits; or r f .I ~(e) removes or breaks or interferes with any lock, meter, gauge, rod, seal, mark or fastening placed on, or fitted or attached to, any warehouse, vessel, package, container or other article, place or plant, by an officer under any provision of this Act; or ~(f) damages, destroys or disposes of any goods to prevent the securing or seizure of such goods under this Act by any officer or other person authorised to secure or seize such goods, or takes into or has in his or her possession any goods which are being detained or have been seized; or : (g) brings into Namibia or has in his or her possession any blank or incomplete invoice or any billhead or other similar document capable of being completed and used as an invoice in respect of goods which may be imported from outside Namibia, if it is proven that he or she has brought such document into Namibia or has such document in his or her possession, without any lawful reason ~~or excuse; or ',' (h) for any fraudulent purpose, makes use of a licence, permit or other document issued in respect of goods to which this Act relates; or '- (i) claims or receives any rebate, drawback, refund or payment, or sets off any amount in terms of section 87(a), which he or she knows he or she is not entitled to under this Act; or not being authorisedto do so, gives or promises to give, directly or indirectly,any reward to an officer or to any person employed by the Government, in respect of the performance or nonperformanceby any such officer or person of his or her duties or , - (j) '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 153 employment under this Act, or conspires with or proposes to any such officer or person to do or to permit anything in contravention or evasion of any provision of this Act; or (k) being an officer or a staff member employed by the Public Service, demands or receives, except from or through the Government, any reward in respect of the performance or non- performance of any of his or her duties under this Act, or by any wilful act, neglect or default, does or permits or conspires or agrees to do or to permit anything in contravention or evasion of any provision of this Act; or (1) attempts to commit, or assists any other person in committing any offence mentioned in this section; or (m) from any goods made from or containing excisable goods or fuel levy goods, extracts or recovers such excisable goods or fuel levy goods in contravention of this Act; or (n) contravenes, or fails to comply with, any provision of section 84(23), 98(1)(c), 17(13),20(8),36(5),39(10),67(1),70(1),84(9), 123(4)(c) or 124(4); or (0) fails to comply with any condition 117(2)(a), determined under section shall be guilty of an offence and on conviction be liable to a fine not exceeding N$20 000 or to an amount equal to three times the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment. Non-declaration in respect of certain goods 91. Any person who contravenes or fails to comply with any provision be liable to a fine for a period not and the goods - of section 14, shall be guilty of an offence and on conviction goods concerned, whichever is the greater, or to imprisonment not exceeding N$8 000 or to an amount equal to three times the value of the exceed,tng two years or to both such fine and such imprisonment, 154 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 concerned, or any other goods in the container or package containing such goods, including such container or package, shall be liable to forfeiture to the State. Prohibition with regard to stamps 92. (1) Any person who, otherwise than for any purpose provided for in this Act, uses, or has under his or her control or in his or her possession, or makes available to another person, any stamp, seal or die (a) (b) which is used under the authority of the Commissioner; or ; ! : the imprint of which is identical to or resembles the imprint of a stamp, seal or die referred to in paragraph (a), or of any stamp, seal or die used by a governmental authority in a foreign country under any law of such country relating to customs or excise or to the import or export of goods, shall be guilty of an offence and on conviction be liable to a fine not exceeding N$2000 or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment. (2) Any person who, for any purpose other than for any lawful purpose or has in his or her possession or under his or her under this Act, manufactures control any stamp, seal or die, the imprint of which depicts the name of a company, firm or other business entity in a foreign country, or any sign or letter which could be reasonably understood to be a reference to such company, firm or business entity, shall be guilty of an offence and on conviction be liable to a fine not exceeding N$2000 or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment. Irregular dealings in goods 93. (a) - Any person who deals in, or who assists any other person in dealing in, any goods contrary to any provision of this Act; or . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 155 (b) knowingly has in his or her possession any goods liable to forfeiture under this Act; or (c) makes or attempts to make any arrangement with a supplier, manufacturer, exporter or seller of goods imported or to be imported into, or manufactured or to be manufactured in, Namibia, or with any agent of any such supplier, manufacturer, defeating or evading any provision of this Act, shall be guilty of an offence and on conviction be liable to a fine not exceeding N$20 000 or to an amount equal to three times the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture to the State. exporter or seller, regarding any matter to which this Act relates, with the object of False documents and declarations 94. (1) Any person who makes a false statement in connection with any matter dealt with in or by this Act, or who, for the purposes of this Act, makes use of a declaration or document containing any false statement, knowing such statement to be false, shall be guilty of an offence and on conviction be liable to a fine not exceeding N$40 000 or to an amount equal to three times the value of the goods to which such statement, declaration or document relates, whichever is the greater, or to imprisonment for a period not exceeding ten years or to both such fine and such imprisonment, and the goods in respect of which such false statement was made or such false declaration or document was used or issued, shall be liable to forfeiture to the State. (2) For the purposes of subsection (1), any invoice or other document - relating to any kind, description, class, category, grade or quantity of goods shall be deemed to contain a false statement if the price charged by the exporter, or any value, commission, drawback, discount, cost, charge, expense, royalty, freight, duty, tax, of whatever nature refund, rebate, remission or other information declared therein or thereon and which has a bearing on value for the purposes of payment of any duty or on classification in terms of any Schedule to this Act, or '" 156 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 on anti-dumping duty, countervailing duty or safeguard duty, or on the extent of any rebate, refund or drawbackof duty (a) is not, except in so far as may be otherwise specified, exclusively related to goods of the kind, description, class, category, grade or quantity declared in such invoice or document; (b) or is adjusted or amended as a result of any separate transaction, arrangement, agreement or other consideration of any nature whatsoever, particulars of which are not disclosed in such invoice or document; or (c) represents any average or adjustment or amendment, particulars of which are not disclosed in such invoice or document, of such values, prices, commissions, discounts, costs, charges, expenses, royalties, freight, duties, taxes, drawbacks, refunds, rebates, remissions or other information in respect of goods of the same or of different kinds, descriptions, classes, categories, grades or quantities supplied by the same supplier. Beer of higher alcoholic strength than specified on container 95. Any manufacturer of beer in whose customs and excise warehouse or on whose delivery vehicle beer is found, and which beer is packed for sale in the common customs area and is of an alcoholic strength by volume of more than naught comma five per cent higher than the strength registered and specified on the container concerned in terms of section 37, shall be guilty of an offence and on conviction be liable to a fine not exceeding N$8000 or to an amount equal to three times the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture to the State. Certain specified offences - 96. Any person who - . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 157 (a) fails to advise the Controller of the receipt of any amended prescribed invoice, certificate or any credit note or debit note, or of any change in the circumstances or particulars of whatever nature as specified in any prescribed invoice, certificate or in any other document, or of any refund of money or deferred or secret or undisclosed discount, commission or other credit or debit which relates to any goods and which would increase the duty payable on such goods, or exclude such goods from any rebate or refund or other privilege under this Act; or (b) fails to declare in, or omits from, any prescribed invoice or certificate any particulars (including value and origin) in respect of the goods to which such invoice relates and which would increase the duty on such goods or would exclude such goods from any rebate or refund or other privilege under this Act; or (c) applies any money or credit received by or due to him or her as a commission in such a manner as to avoid or evade any duty or obligation, or to obtain any rebate or other privilege, in respect of any goods under this Act; or (d) fails to issue an amended prescribed invoice or certificate if any particulars declared in any prescribed invoice or certificate in respect of any goods have changed in any manner whatsoever, or issues two or more different prescribed invoices or certificates in respect of the same goods; or (e) makes or attempts to make, or assists in making or attempting to make any arrangement of whatever nature with any person inside or outside Namibia in connection with any goods imported or to be imported into Namibia with the object, or having the effect, of defeating or evading the provisions of any agreement entered into between Namibia and any exporting territory which provides for the restriction of, or control over, the export into Namibia of any goods in any manner, or any restriction of, or the control over, the export of any goods into Namibia imposed by any exporting territory - '" . in any manner by arrangement with or at the instance or suggestion of or with the approval of the Government of Namibia; or 158 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (f) produces to the Controller, for the purposes of paragraph (e) of section 41(1), any sample which is not a sample of the goods of which it purports to be a sample, or who, for the purpose of paragraph (d) of that subsection, produces a copy of any invoice or other document, or of any blueprint, illustration, drawing, plan or illustrated and descriptive literature which does not relate to the goods to which it purports to relate, or which is incorrect or incomplete or misleading in any respect, or who fails to comply with section 41(6); or (g) allocates the same identification number, code, description, character or other mark referred to in section 44(3) to different goods or to different classes or kinds of goods, or allocates more than one such identification number, code, description, character or other mark to goods of the same class or kind, or who quotes or reproduces any such identification number, code, description, character or other mark in any invoice or document relating to goods to which such number, code, description, character or other mark has not been allocated; or (h) contravenes or fails to comply with any of the provisions of section 112 or of any regulation made under section 81 or any rule made under section 112(5), shall be guilty of an offence and on conviction be liable to a fine not exceeding N$40 000 or to an amount equal to three times the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding ten years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture to the State. Goods irregularly dealt with liable to forfeiture 97. (1) (a) Any goods imported, exported, manufactured, - warehoused, removed or otherwise dealt with contrary to any provision of this Act or in respect of which any offence under this . '" Act has been committed, including any container relating to any No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 159 such goods, or any plant used contrary to any provision of this Act in the manufacture of any goods shall, subject to paragraph (b), be liable to forfeiture to the State wheresoever and in possession of whomsoever found. (b) Notwithstanding paragraph (a), forfeiture under that paragraph shall not affect any liability in respect of any other penalty or punishment which has been incurred under this Act or under any other law, or entitle any person to a refund of any duty or surcharge paid in respect of such goods. (2) (a) Any ship or vehicle used in the removal or carriage of any goods liable to forfeiture under this Act shall be liable to forfeiture under subsection (1)(a), if it is proven that such ship or vehicle was so used with the consent or knowledge of the owner of such ship or vehicle, or of any other person lawfully in possession or charge thereof. (b) Any ship or vehicle in which goods liable to forfeiture under this Act are used as fuel or in any other manner, shall be liable to forfeiture under subsection (l)(a), if it is proven that such goods were so used with the consent or knowledge of the owner of such ship or vehicle, or of any other person lawfully in possession or charge thereof. Seizure 98. (1) (a) An officer, magistrate or member of the Namibian Police may, by written notice in the form and in accordance with the procedures, and for the period, prescribed by regulation, detain any ship, vehicle, plant, material or goods at any place for the purpose of establishing whether such ship, vehicle, plant, material or goods are liable to forfeiture to the State under this Act. (b) Any ship, vehicle, plant, material or goods referred to in paragraph (a) may be detained as set out in that paragraph at the place where I" - . they are found or shall be removed to, and stored at, a place of 160 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 security determined by an officer, magistrate or member of the Namibian Police referred to in that paragraph, at the cost, risk and expense. of the owner, importer, exporter, manufacturer as the case may be. (c) No person shall remove any ship, vehicle, plant, material or goods from any place where they are detained under paragraph (a) or from a place of security determined by an officer, magistrate or member of the Namibian Police. (d) If any ship, vehicle, plant, material or goods referred to in paragraph (c) are liable to forfeiture under this Act, the Commissioner goods. (e) The Commissioner may, notwithstanding under this Act. (2) (a) If any goods liable to forfeiture under this Act cannot paragraph (d), seize any may, at his or her discretion, seize such ship, vehicle, plant, material or or the person in whose possession or on whose premises they are found, other ship, vehicle, plant, material or goods liable to forfeiture readily be found, the Commissioner may, notwithstanding anything to the contrary in this Act contained, in writing demand from any person who imported, removed or otherwise exported, manufactured, warehoused, to any dealt with such goods contrary provision of this Act, or who committed any offence under this Act rendering such goods liable to forfeiture, payment of an amount equal to the value for duty purposes or the export value of such goods, plus any unpaid duty thereon, as the case may be. (b) For the purposes of paragraph (a), the value for duty purposes shall be calculated in terms of this Act relating to such value whether or not the goods concerned are subject to ad valorem duty or to a duty calculated according to a unit of quantity, volume or other measurement, Commissioner. as the case may be, approved by the - '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 161 (c) If the amount demanded under paragraph (a) is not paid within a period of 14 days after the demand for payment was made, such amount may be recovered as if it were a forfeiture incurred in terms of this Act. (d) This Act shall, in so far as it can be applied, mutatis mutandis apply in respect of any amount paid to the Commissioner recovered in terms of this subsection, as if such amount (i) (ii) were the goods concerned; and or had been seized under subsection (1). Notice of claim by owner in respect of seized goods 99. (1) Any ship, vehicle, plant, material or goods which have been seized under this Act, shall be deemed to be forfeited to the State and may be disposed of in terms of section 90, unless the person from whom such ship, vehicle, plant, material or goods have been seized or the owner thereof or his or her authorised agent, within a period of one month after the date of such seizure, in writing gives notice to the person so seizing or to the Commissioner or to the Controller in the area where the seizure was made, that he or she claims, or intends to claim the return to him or her of such ship, vehicle, plant, material or goods under this section. (2) If no notice is given in terms of subsection (1), no legal proceedings of whatever nature solely based upon the seizure of such ship, vehicle, plant, material or goods shall after the expiration of the period of time specified in that subsection be instituted against the State, the Minister, the Permanent Secretary, the Commissioner (3) or any officer. If a notice in writing has been given in terms of subsection (1), the - person giving such notice may, within a period of 90 days after the date of such notice, but, except with the written consent of the Commissioner, not earlier than one month after such date, institute proceedings in the High Court of Namibia for the release of the ship, vehicle, plant, material or goods concerned, after which period of 90 days no legal proceedings of whatever nature solely based upon the . I" 162 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 seizure of such ship, vehicle, plant, material or goods shall be instituted against the State, the Minister, the Permanent Secretary, the Commissioner officer. Disposal of seized goods 100. (a) Any goods which are seized under section 98 on the or any other grounds that they are liable to forfeiture to the State under this Act, shall forthwith be delivered to the Controller at the customs and excise office nearest to the place where they were seized, or they may be secured by the Controller by sealing, marking, locking, fastening or otherwise securing or impounding such goods on the premises where they were found, or by removing them to a place of security determined by the Controller. (b) The Controller shall, after forfeiture of the goods referred to in paragraph (a), cause such goods to be sold by public auction or in any other manner which the Commissioner may deem appropriate, subject to such conditions as the Commissioner (c) The Commissioner (i) may in writing direct that may determine. .' in lieu of being sold, any goods referred to in paragraph (a) be destroyed or be appropriated to the State; or if any goods referred to in paragraph (a) is of a perishable or dangerous nature, that such goods be sold or destroyed, as the case may be, before forfeiture. (ii) Admission of guilt 101. (1) (i) (a) If any person contravened any - has, in the opinion of the Commissioner, provision of this Act or failed to comply with any such provision with which it is his or her duty to comply; . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 163 (ii) has, in the form and in accordance with the procedures prescribed by regulation, of this Act contemplated or failure; been informed of the alleged in subparagraph (i), and been contravention of, or failure to comply with, any provision furnished with full particulars of such alleged contravention (iii) in the form and in accordance with the procedures prescribed by regulation admits every element of the alleged contravention or failure contemplated in subparagraph (i) and agrees to abide by the Commissioner's decision under this section; and deposits with the Commissioner conviction for the contravention in subparagraph an amount equal to the or failure contemplated amount as the (iv) maximum fine which may be imposed by a Court upon a (i), or such lesser Commissioner may consider sufficient, or in lieu of making such a deposit, makes such arrangements or complies with such conditions with regard to the payment of such amount as the Commissioner may determine, r the Commissioner may, after considering the admissions made by such person as provided for in subparagraph (ii) or after conducting such enquiry as he or she deems necessary, determine the matter summarily and may, without legal proceedings, order, by way of a penalty, forfeiture to the State of the entire or of any part of the amount so deposited or arranged for. (b) Anything done for the purposes of paragraph (a) by an agent generally or specially authorised thereto in writing by any person, shall be deemed to have been duly done by such person in terms of that paragraph. (2) (;1) '" Any person referred to in subsection (1) may in the form and in accordance with the procedures prescribed by - 164 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 regulation, and within a period of three months from the date of any determination or order made by the Commissioner under subsection (1), as the case may be, appeal to the Minister against such determination or order so made, and the Minister may, after considering the determination or order appealed against, confirm the determination or order appealed against or make a new determination or order; or (b) within a period of three months after the date of the confirmation of a determination or order appealed against, or the making of any new determination or order, by the Minister under subsection (2)(a), appeal to the High Court of Namibia against such determination or order so made. (3) Subject to section 69(3)(b), the imposition of a penalty under subsection (1) of this section shall not be deemed a conviction in respect of a criminal offence under this Act, and no prosecution in respect of such offence shall after the payment of a penalty so imposed be instituted or proceeded with. (4) Nothing in this section shall in any way affect any liability relating to the forfeiture of goods or the payment of duty, or any other charges in respect of such goods. Payment and disposal of fines and penalties 102. (1) Subject to subsection (2), any fine or penalty recovered by under section 101, shall be paid to the Controller in the area the Commissioner where such fine or penalty is recovered, which fine or penalty shall, together with the proceeds of the sale of anything forfeited or seized under this Act, be paid into the State Revenue Fund. (2) Notwithstanding subsection (1), the Commissioner may withhold - an amount not exceeding one-third of any fine, penalty or proceeds referred to in that subsection, which he or she may then award to any person (including any officer) as a result of whose actions or conduct, or the information furnished by such person, the fine or penalty was imposed, or the forfeiture or the seizure made.. '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 165 (3) The Commissioner shall within a period of 30 days after making any award under subsection (2), in writing notify the Minister of the name and address of the person to whom such award was made, and the reasons for and the amount of, such award. Remission or mitigation of penalties and forfeiture 103. (1) The Commissioner may, subject to such conditions as he or she deems appropriate (a) direct that any ship, vehicle, plant, material or goods detained or seized or forfeited under this Act be delivered to the owner thereof, subject to payment of any duty which may be payable in respect thereof or any charges which may have been incurred in connection with the detention or seizure or forfeiture, and further subject to such conditions providing for the payment of an amount equal to the value for duty purposes, of such ship, vehicle, plant, material or goods plus any unpaid duty payable in respect thereof, whichever may be applicable; or (b) (2) mitigate or remit any penalty incurred under section IO1. If the owner referred to in subsection (1)( a) in writing accepts the conditions contemplated in that subsection, he or she shall after such acceptance not be entitled to institute or proceed with any action for the recovery of any damages on account of the detention, seizure or forfeiture referred to in that subsection. Recovery of penalties by process of law 104. Commissioner, (1) Without derogation from any powers conferred upon the any penalty, fine or forfeiture incurred under this Act may be in any court of competent - recovered either by civil action or, subject to the Criminal Procedure Act, 1977 (Act No. 51 of 1977), upon criminal prosecution jurisdiction, and in the case of a criminal prosecution the court passing sentence may, in addition to such sentence, make an order regarding the payment of any unpaid, duty or charge, or grant a civil judgment or enforce a forfeiture. '" 166 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (2) Any civil proceedings under this section shall be instituted in the name of the Minister. Jurisdiction of courts 105. (1) A Magistrate's Court has jurisdiction to try any person for any offence in terms of this Act if the goods, or any portion of such goods, in respect of which such offence was committed were found within, or was conveyed from, to or through the area of jurisdiction of such court. (2) If any person, at any place deemed under section 6(2) to be a place ~ of entry for Namibia, or in any territory with the government of which an agreement has been concluded under section 56, commits an offence in terms of this Act, such offence shall be deemed to have been committed in the area of jurisdiction of any court in which such person finds himself or herself at any point in time after the commission of such offence. (3) Notwithstanding anything to the contrary in any other law contained, a Magistrate's Court has jurisdiction - (a) to impose any penalty prescribed by, or to make any order of court provided for in, this Act; or (b) to give judgment for any amount claimed under this Act, together with the costs of obtaining such judgment. Notice of intended proceedings and period for instituting proceedings 106. instituted Commissioner Commissioner (1) No legal proceedings the State, the Minister, shall, subject to subsection (2), be the Permanent Secretary, the against or an officer, as the case may be, in respect of anything done in of a notice in writing setting forth clearly and explicitly the cause pursuance of this Act, until a period of one month has expired after delivery to the of action, the remedy sought, the full names and surname and physical address of the person who intends to institute proceedings and the name and address of the legal practitioner, if any, acting on behalf of such person. - . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 167 (2) Subject to section 99, no legal proceedings contemplated in subsection (1) shall be instituted after the expiration of a period of one year from the date upon which the cause of action first arose. CHAPTER XII GENERAL Approval of container operators ~ 107. Communication, (1) The Commissioner may, subject to subsection (2) and with of the Permanent Secretary : Works, Transport and the concurrence the Commissioner and further subject to the conditions prescribed by rule and as may in respect of a particular case determine, for the purpose of containerized goods. of operating containers in Namibia, approve, in the form so prescribed, any person providing international transportation (2) An application for an approval under subsection (1) shall be made in the form and in accordance with the procedures prescribed by rule. Master, container operator or pilot may appoint agent 108. (1) Notwithstanding anything to the contrary in this Act contained, the master of a ship, a container operator or the pilot of an aircraft may, subject to subsection (2) and at his or her own risk, instead of himself or herself performing any act, including replying to any question, required by or in terms of any provision of this Act to be performed by him or her, in writing appoint an agent to perform any such act on his or her behalf, and any such act performed by such agent so appointed shall in all respects and for the purpose of this Act be deemed to be the act of such master, container operator or pilot, as the case may be. - (2) (a) Notwithstanding subsection (1) any master, container operator or pilot referred to in that subsection shall, upon receipt of a written demand by the Controller, appear before the Controller in person, or personally attend to or act in . '. 168 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 respect of or relating to any matter contemplated in that subsection; and (b) no master, container operator or pilot who has appointed an agent under that subsection shall be relieved from the liability for the fulfilment of any obligation imposed upon such master, container operator or pilot by this Act or to any penalty which may be incurred in respect of any obligation so imposed. Liability of principal for acts of agent 109. Every importer, exporter, master, container operator, pilot, manufacturer, licensee, remover of goods in bond or other principal shall, for the purposes of this Act, be bound by any act done by an agent appointed under section 108(1) and acting on his or her behalf, whether in or outside Namibia. Liability of agent for obligations imposed on principal 110. (1) An agent appointed under section 108(1) by any master, container operator or pilot and who in writing has accepted such appointment, or any person who represents himself or herself to any officer as the agent of any master, container operator or pilot, and who is accepted as such an agent by such officer, shall be liable for the fulfilment, in respect of the matter concerned, of all obligations, including the payment of duty and charges, imposed by this Act on such master, container operator or pilot, and to any penalties or forfeitures which may be incurred in respect of such matter. (2) (a) An agent appointed in writing by any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, and who in writing has accepted such appointment, or any person who represents himself or herself to any officer as the agent of any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, and is accepted as such by such officer, shall, subject to paragraph (b), be liable for the fulfilment, in respect of the matter concerned, of all obligations, including the payment of duty and charges, imposed by this Act on such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, - . ''0 No. 1900 :. .- Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 169 Act No. 20, 1998 and to any penalties which may be incurred in respect of such matter. (b) An agent or person referred to in paragraph (a) shall be liable in respect of the non-fulfilment of any obligation as set out in that paragraph, if it is proven that(i) he or she was a party to such non-fulfilment obligation by any importer, exporter, of any manufacturer, licensee, remover of goods in bond or other principal referred to in paragraph (a); and (ii) when he or she became aware of such non-fulfilment, he or she did not notify the Controller thereof as soon as practicable; and (iii) he or she did not take all reasonable steps to prevent such non-fulfilment. (c) '- No importer, exporter, manufacturer, licensee, remover of goods in bond or other principal shall by virtue of any provision of paragraph (a) or (b) be relieved from the liability for the fulfilment of any obligation imposed upon him or her by or under this Act or r (3) to any penalty which may be incurred in respect thereof. (a) A shipping and forwarding agent, or any agent acting for the master of a ship or the pilot of an aircraft, or any other class or category of agents which the Permanent Secretary may prescribe shall, before transacting any business with the Ministry, and any class of carrier of goods to which this Act relates and which the Permanent Secretary may prescribe shall, before conveying any goods, furnish to the Commissioner such amount Commissioner '- . I (b) '" security in such form or in by regulation or as the - as may be prescribed may, subject to paragraph (b), from time to time require for the due observance of the provisions of this Act. . Notwithstanding paragraph (a), the Commissioner may require 170 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 from any agent or carrier, special or additional security in respect of any particular transaction or carriage of goods. (4) (a) An agent (including a representative or associate of the principal) representing or acting for or on behalf of any exporter, manufacturer, supplier, shipper or other principal outside Namibia who exports goods to Namibia, shall, subject to paragraph (b), be liable, in respect of any goods ordered through him or her or obtained by an importer by means of his or her services, for the fulfilment of all obligations imposed upon such exporter, manufacturer, supplier, shipper or other principal by or under this Act, and to any forfeitures which may be incurred by such exporter, manufacturer, supplier, shipper or other principal under this Act. (b) Notwithstanding proven that (i) he or she was a party to the non-fulfilment of any obligation by the exporter, manufacturer, supplier, shipper or other principal concerned; and (ii) when he or she became aware of the non-fulfilment referred to in subparagraph (i), he or she did not notify the Controller thereof as soon as practicable; and (iii) he or she did not take all reasonable steps to prevent the non-fulfilment referred to in subparagraph (i). (c) paragraph (a), an agent referred to in that paragraph shall only be liable as set out in that paragraph if it is Every agent of a class referred to in paragraph (a) and specified in the rules for the purposes of this paragraph, shall register himself or herself with the Commissioner and shall, subject to paragraph (d), furnish security in such form or in such amount as may be prescribed by regulation or as the Commissioner may from time to time require for the due observance of any provision of this Act. - '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 171 (d) Notwithstanding paragraph (c), the Commissioner may accept security from any association of agents as may be approved by the Commissioner in writing, and which association undertakes to furnish security on behalf of its members. (e) No agent referred to in paragraph (c) shall conduct any business on behalf of any exporter, manufacturer, supplier, shipper or other principal referred to in paragraph (a) after a date determined by the Minister by notice in the Gazette, unless such agent has complied with paragraph (c). (f) The registration and operations of any agent referred to in paragraph (c) shall be subject to such conditions as the Permanent Secretary may prescribe by rule and the Commissioner may cancel the registration of any agent who has persistently contravened or failed to comply with any provision of this Act, or who is found guilty under any provision of section 90, 93, 94, 95 or 96. (5) Any liability in terms of subsection (1), (2) or (4)(a) shall cease after the expiration of a period of two years from the date on which it was incurred in terms of the subsection concerned. Agent may be called upon to produce power of attorney 111. If any person makes an application to an officer to conduct any business on behalf of any other person, or if any person presents himself or herself to an officer as the agent of any other person, such officer may require the person so applying or presenting himself or herself, to produce a power of attorney in the form prescribed by rule, signed by the person on whose behalf such application is made or on whose behalf the person so presenting himself or herself is alleged to be acting, and in default of the production of such power of attorney, the officer may refuse to allow such business to be conducted. Business accounts or other documents to be available for inspection 112. . 'I, (1) (a) Any person conducting any business in Namibia - shall in Namibia in the official language keep such books, accounts 172 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 or documents relating to his or her business transactions as may be prescribed by regulation, and such books, accounts or documents shall be kept in such form and in accordance with the procedures, and shall be retained for such period, as may be so prescribed. (b) Different provisions may be prescribed under paragraph (a) in respect of different classes or kinds of books, accounts or documents, or different classes of persons conducting business, or different kinds or classes of businesses, as contemplated in that paragraph. (2) The Commissioner may, subject to such conditions as he or she may determine, allow any person referred to in subsection (1) to, in lieu of any book, account or document required to be retained in terms of that subsection, retain a reproduction Commissioner (3) of any such book, account or document in the form of a microfilm, or in any other form or by means of any other process approved by the in writing. Any person referred to in subsection (1) shall upon a written as the case may be, demand made by the Controller or by the Commissioner, produce to him or her such books, accounts or documents referred to in that subsection as he or she may require, and such person shall render such returns or submit such particulars Commissioner (4) in connection with his or her transactions to the as he or she may from time to time in writing request. The Commissioner may, subject to such conditions as he or she may determine, allow any person referred to in subsection (1) to, in lieu of any book, account or document required to be produced in terms of subsection (3), produce a copy of such book, account or document obtained by means of any manner of reproduction referred to in subsection (2), and such copy shall, subject to such conditions so determined, for the purposes of this Act have the force and effect of the original book, account or document concerned. (5) (a) The Permanent Secretary may prescribe the books, accounts, documents, respect of which a chartered transactions or operations in - . ,~ accountant's certificate shall be No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 173 produced to the Controller by the class of persons referred to in subsection (1) as he or she may so prescribe; and (b) the nature and form of a certificate contemplated in paragraph (a) and the intervals at which such a certificate shall be produced in terms of that paragraph. Sellers of goods to produce proof of payment of duty 113. ~ (1) Any person selling, offering for sale or dealing in imported or excisable goods or fuel levy goods, or removing such goods, or having entered such goods into his or her books, or having such goods mentioned in any document referred to in section 84(5) or 112, shall, when so requested by an officer, furnish such officer with particulars of the person from whom the goods were obtained and, if such first-mentioned person is the importer or manufacturer or owner of such goods, he or she shall furnish particulars of the place where the duty due on such goods was paid, the date of payment, the particulars of the entry for home consumption and the marks and numbers on the containers, cases, packages, bales or other articles concerned, which marks and numbers shall correspond to the marks and numbers on, or contained in, the documents produced as proof of the payment of the duty. r (2) In any prosecution or proceedings under this Act, any statement in any record, letter or any other document kept, retained, received or dispatched by or on behalf of any person to the effect that any goods of or at a particular price, value (including any commission, discount, cost, charge, expense, royalty, freight, tax, drawback, refund, rebate, remission or other information which relates to such goods and has a bearing on such price or value) or quantity, quality, nature, strength or any other characteristic, have been manufactured, imported, . ordered, supplied, purchased, sold, dealt with or in, or held in stock by such person at any time, shall be prima facie evidence that he or she has at such time manufactured, imported, ordered, supplied, purchased, sold, dealt with or in, or held in stock, goods of or at such price, value, quantity, quality, nature, strength or other characteristic. Liability of company or partnership '~114. (1) - .. In this Act, any reference to a person shall be deemed to 174 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 include a reference to a company, close corporation, co-operative society, firm, partnership, statutory body, club or other juristic person, and in the event of any contravention of or non-compliance with, or the incurring of any liability under, this Act by any company, close corporation, co-operative society, firm, partnership, statutory body, club or other juristic person, any person having the management of any premises or business in, or in connection with which the contravention or non-compliance took place, or the liability was incurred, shall, subject to subsection (2), as a result of such contravention or non-compliance, be guilty of an offence and on conviction be liable to the penalties prescribed in respect of such contravention or non-compliance, and may be held liable in respect of any liability so incurred in terms of this Act. (2) contemplated A person referred to in subsection (1) shall only be liable as , in that subsection if it is proven that such person - (a) (b) connived at or permitted; or had knowledge of and did not take all reasonable steps to prevent, the contravention or non-compliance contemplated in that subsection. Interest on outstanding amounts 115. (a) Notwithstanding anything to the contrary in any law contained interest shall be payable from such date and for such period as the Permanent Secretary may prescribe on any outstanding amount payable in terms of this Act, other than the outstanding amount in respect of any penalty or forfeiture so payable; (b) ., the interest payable in terms of paragraph (a) shall be calculated at the rate which the Permanent Secretary may prescribe, but which rate shall not exceed the rate of interest prescribed under the Prescribed Rate of Interest Act, 1975 (Act No. 55 of 1975); - (c) the Commissioner may on such conditions as he or she may deem necessary - '. . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 175 (i) remit any interest for which any person is liable by virtue of this section; (ii) permit payment of any amount referred to in paragraph (a) by way of instalments of such amounts and at such times as he or she may determine; (d) any instalment paid as determined under paragraph (c) shall be utilised by the Commissioner to discharge, in that order, any penalty, forfeiture, interest or duty, or any other amount or amounts due by the person concerned in terms of this Act; (e) the interest payable in terms of paragraph (a) shall be calculated monthly, and for such purpose a portion of a month shall be regarded as a full month; and (f) any interest recovered under this section shall be for the benefit of the State Revenue Fund. Samples 116. (1) An officer may on entry of any imported goods or during r the manufacture of any excisable goods, or at any time after such entry or manufacture, and without payment of any compensation, from any person in possession of such imported goods or of any manufactured or partly manufactured excisable goods, take samples of such imported, manufactured or partly manufactured goods or of materials intended for the manufacture of excisable goods or of goods used under Chapter X, for examination or for ascertaining the duties payable on such goods or for such other purpose as may be prescribed by rule, and such samples shall be dealt with and accounted for in such manner as the Commissioner may direct. (2) For the purpose of determining the duty leviable in respect of any - goods comprising a single consignment, or any goods in any vessel, tank or other container of goods, the nature or characteristics of all the goods in such consignment, vessel, tank or other container shall be deemed to correspond to the nature .or characteristics of any sample taken by the officer from such consignment, '" vessel, tank or other container. 176 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 Expenses relating to landing, examination, weighing or analysis 117. (1) (a) The handling of or dealing with goods for the purposes of this Act shall be performed by or at the expense and risk of the importer, exporter, manufacturer or owner, as the case may be, ofthe goods and who has control of such goods, except in the case of goods examined at a customs and excise warehouse, at which place such handling of or such dealing with goods shall be performed at the expense and risk of the owner of such goods. (b) Any goods referred to in paragraph (a) remaining in the custody or under the control of the Commissioner after expiry of a period of 28 days from the date of due entry of such goods, may be removed by the Controller to the State warehouse or to any other place designated by the Controller in writing, and may thereupon be disposed of in accordance with section 46. (2) (a) Subject to the further provisions of this Act, the including Commissioner shall not, except on such conditions, conditions relating to security, as may be determined by him or her in writing, allow goods to pass from his or her control until the provisions of this Act or any law relating to the import into, or the export from, or the transit carriage through, Namibia of goods have been complied with in respect of such goods, and the State or the Minister or the Permanent Secretary or the Commissioner or any officer shall not be liable in respect of any claim arising from the detention Commissioner, (b) of goods pending the decision of the or for the costs relating to such detention. deems it necessary for the purposes of If the Commissioner paragraph (a) of this subsection or of section 116( 1) that any goods should be analysed, he or she may in writing direct that such goods be analysed by a person designated, method determined, by him or her. and in accordance with a - (3) The cost of analysis of any goods for the purposes of subsection (2)(b). shall be borne by the importer, exporter, manufacturer or owner, as the ',- No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 177 case may be, of such goods, except if the Commissioner, subject to subsection (4), deems the analysis necessary for the purposes of subsection (2)(a) and the result of the analysis confirms the correctness of the declaration or bill of entry made or presented by such importer, exporter, manufacturer or owner in respect of such goods. (4) Notwithstanding subsection (3), the cost relating to any analysis contemplated in that subsection shall not be borne by the State if such analysis is carried out in connection with any application for the refund of duty or substitution of any entry, or if the result of any analysis shows that the goods concerned were incorrectly or insufficiently described on the invoice concerned as prescribed by rule. Control in respect of manufacturers of certain goods or materials and persons who conduct processes in connection with such goods or materials 118. (1) The manufacturer of any goods or materials used or capable process of being used in the manufacture of any goods to which this Act applies, or any person who carries out any preliminary, intermediate or supplementary in connection with such goods or materials, or in connection with any goods to which this Act applies, shall, in accordance with the written directions of the Commissioner (a) register with the Commissioner any formula, factory, machinery, with the instrument, appliance or apparatus used in connection as the Commissioner may require; (b) manufacture of goods or materials, or the conducting of any process comply with such conditions relating to such manufacture or to the conducting of any such process as the Commissioner may in each case impose; - (c) keep such records as the Commissioner relating to (i) the nature, characteristics, may in writing require source, origin or quantities of . I" the ingredients of such goods or materials, or of such other 178 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 particulars relating to the ingredients of such goods or materials as the Commissioner may in writing specify; (ii) the processes carried out in respect ofthe goods or materials referred to in subparagraph (i); (iii) the persons on whose behalf any of the processes referred to in subparagraph (ii) were carried out; and (iv) the purchasers of the goods or materials referred to in subparagraph (i); and (d) (i) render such returns or furnish such certificates in respect of such goods or materials; and (ii) produce such documents in support of any records kept in terms of paragraph (c), or returns or certificates rendered or furnished in terms of paragraph (d), as the Permanent Secretary may prescribe. (2) For the purposes of subsection (1), any preliminary, intermediate or supplementary process in connection with any goods or materials referred to in that subsection, shall include any process relating to the ordering, purchasing, selling or disposal of, and the entering into any contract for the manufacture of, any such goods or materials. Destruction of goods and detention of ships or vehicles 119. (1) If, in the opinion of the Commissioner, it is necessary for the safeguarding of public health, or for the safety of the public or of the State, he or she may at any time, and at the expense and risk of the importer, exporter, owner, master or pilot concerned, as the case may be, in such manner and subject to such conditions as the Commissioner may determine (a) - . '. cause any goods under customs and excise control to immediately be destroyed or otherwise disposed of; or No. 1900 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 179 (b) delay the departure of any ship or vehicle from any place in Namibia for a period not exceeding 48 hours. (2) No person shall be entitled to any compensation in respect of any loss arising out of any bona fide action or conduct of the Commissioner under subsection (1). Instruments and tables 120. (1) Except as otherwise provided in this Act, the Permanent Secretary may prescribe the instruments, meters, gauges and other appliances, and the tables, formulae and other methods of calculation to be used in ascertaining the mass, quantity, strength, relative density, temperature, pressure or any other characteristics of any goods for the purposes of this Act. (2) The Permanent Secretary may, for the purpose of calculating the quantity or volume of any goods which have been manufactured or used as contemplated in this Act, prescribe tables estimating or indicating the quantity of such goods which shall be deemed to have been manufactured from any given quantity of any other goods, or the quantity of goods which shall be deemed to have been used in the manufacture of any given quantity of any other goods manufactured therefrom. r Production of certificate issued by officer on registration of certain motor vehicles 121. (1) No motor vehicle registering authority in Namibia shall register any imported motor vehicle unless a certificate issued by an officer is produced stating that the requirements of this Act in respect of such vehicle have been complied with. (2) For the purposes of subsection (1) the expression "imported motor - vehicle" does not include any motor vehicle manufactured in Namibia or which enters Namibia from any territory with the government of which an agreement has been concluded under section 56. . '" 180 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 Wrecks 122. includes (a) (b) flotsam, jetsam and lagan; any portion of a ship lost, abandoned or stranded, or of the cargo, stores or equipment of such ship, or any other goods thereon; and (c) (1) For the purposes of section 74 and of this section, "wreck" any portion of an aircraft which has been wrecked or abandoned, or of the cargo, stores or equipment of such aircraft, or any other goods thereon. (2) Any person who has in his or her possession, or who acquires or obtains, any wreck, shall without delay give notice thereof to the nearest Controller and shall (unless he or she is the owner of such wreck or the duly authorised agent of the owner) if so required, forthwith deliver such wreck, or allow it to be delivered, to such Controller, and unless it is necessary for the preservation safe-keeping of such wreck, no person shall without the written permission such Controller remove or alter such wreck in any manner. (3) Subject to this Act, any wreck found in, or brought into, Namibia or of may, at any time after it has come under the control of the Controller, be disposed of by him or her under section 46. Prohibitions and restrictions 123. (a) (b) (1) No - cigarettes with a mass of more than 2 kilogram per 1000 cigarettes; unlawful reproduction of any item or article, if such reproduction is prohibited from import under any law relating to copyright; - (c) prison-made or penitentiary-made goods; . '. No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 181 (d) publication or object or film as defined in section 47 of the Publications Act, 1974 (Act No. 42 of 1974), which is not intended for exhibition in public and which is undesirable as defined in that section; or (e) goods which may, in terms of any provision of this Act or of any other law, only be imported into Namibia in terms of a permit, certificate or other authority, unless imported under such a permit, certificate or other authority which purports to be issued by virtue of any such provision, shall be imported into Namibia, unless in terms of a permit issued by the Permanent Secretary: (2) Trade and Industry. The Minister may by notice in the Gazette suspend the operation of any provision of subsection (1) for such period of time as the Minister may specify in such notice, if he or she deems such suspension in the public interest. (3) The Permanent Secretary may by rule prohibit or restrict the coastwise carriage or the transit carriage through Namibia of any goods referred to in subsection (1), or of any other goods in respect of any such prohibition or restriction which he or she deems necessary in the public interest. (4) (a) An officer may, for the purposes of any law other than this Act, or at the request of a member of the Namibian Police or of the authority administering such other law, detain any goods while such goods are under customs control. (b) Goods referred to in paragraph (a) may be detained under that paragraph at the place where such goods were found, or shall be removed to and stored at a place of security determined officer referred to in paragraph (a). (c) No person shall remove any goods from any place where such goods were detained under paragraph (a) or from a place of security determined by an officer under paragraph (b). by an - . '" 182 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (d) Any goods detained under paragraph (a) may be released by the Commissioner to the Namibian Police, to the authority administering any law contemplated in paragraph (a), or to the importer or the exporter concerned. (5) No person shall manufacture cigarettes if the mass of the tobacco contained in such cigarettes exceeds 2 kilogram per 1 000 cigarettes. Duty payable constitutes a debt to the State 124. (1) (a) (i) The actual amount of duty for which any person is liable under this Act in respect of any goods imported into, or exported from, or manufactured in, Namibia shall from the date on which liability for payment of such duty commences; and , (ii) any interest payable, or any fine, penalty or forfeiture incurred under this Act shall, from the time when it became payable, constitute a debt to the State due and payable by such person, and any goods in a customs and excise warehouse or in the custody of the Commissioner (including goods in a rebate storeroom) and belonging to such person, any goods imported or exported by such person subsequent to the date upon which such debt became due, or any imported goods on any premises in the possession or under the control of such person, or any goods in respect of which an excise duty or fuel levy is prescribed (whether or not such duty or levy has been paid) or any materials for the manufacture of such goods, or any such materials on any premises in the possession or under the control of such person, or any vehicles, machinery, plant or equipment in the possession or under the control of such person in which fuel in respect of which any duty or levy is prescribed (whether or not such duty or levy has been paid), is used, transported or stored, may be detained in accordance with subsection (2) and shall be subject to a lien until such debt to the State is paid in full. . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 183 (b) Any plant or still used for the manufacture of any goods in respect of which an excise duty or fuel levy is prescribed and which is in the possession or under the control of any person referred to in paragraph (a) or on any premises in the possession or under the control of such person, shall, subject to paragraph (c), be subject to a lien from the time when the liability for the duty or levy payable as contemplated in paragraph (a) in respect of any goods so manufactured commences until the debt concerned is paid, as if such plant or still is detained in accordance with subsection (2). r (c) Notwithstanding paragraph (b), the Commissioner may in writing allow any plant or still referred to in that subsection to be used for such purposes and subject to such conditions as he or she may in each case impose. (d) Any capital goods in respect of which any surcharge has been withdrawn in terms of any permit issued by the Permanent Secretary: Trade and Industry shall, as security for the surcharge so withdrawn, be subject to a lien until the conditions specified in such permit have been complied with to the satisfaction of that Permanent Secretary, as if such goods are detained in accordance with subsection (2), unless, to the satisfaction of the Commissioner, other security is furnished. r' (e) Any claim by the State againstany personin respect of a debt due as contemplated in paragraph (a) shall, notwithstanding any provision in any other law, have preference to the claim of any otherpersonin respectof any goodsor other item subjectto a lien as contemplated in paragraph (a) or (b), and the State may proceed to recover the amount outstandingin respect of such claim if the debt is not paid within a period of three months after the date on which such debt became due. (f) Anyrefundof a duty or of a deposit,or of any other amountdue to any person in respect of any matter whatsoever,may be set off against a debt referred to in paragraph (e). - . '. 184 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (2) The Commissioner or an officer may, subject to subsection (3), detain any goods or other item referred to in subsection (1)( a) by sealing, marking, locking, fastening or otherwise securing or impounding it on the premises where it is found, or by removing it to a place of security determined by the Commissioner. (3) Notwithstanding subsection (2), the Commissioner may allow any goods or item referred to in that subsection to be used by any person under such conditions as the Minister in each case may impose. (4) (a) No person shall remove any plant or still, which is subject to a lien in terms of subsection (1)(b), from any place designated by an officer; or (b) any goods or other item detained under subsection (2) from the premises referred to in that subsection or from the place of security to which it may have been removed under that subsection. (5) Any reference to goods in this section shall be deemed to include a reference to the container or package of such goods. Entries or oaths made outside Namibia of full force and effect 125. Any entry, document, oath or declaration required to be made, executed or signed under this Act and so made, executed or signed outside Namibia shall, if so made, executed or signed before an officer, be binding and of full force and effect in Namibia. Manufacture of excisable goods solely for use by the manufacturer thereof 126. contained, manufactured (1) Notwithstanding anything to the contrary in this Act and in respect of any excisable goods (except ethyl alcohol) - by natural persons (except under item 604.00 of Schedule 6) for their own use and not for sale or disposal in any manner (a) the Permanent Secretary may, if he or she is ofthe opinion that such manufacturing results in or is likely to result in . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 185 loss of revenue, or is likely to be detrimental to any industry in Namibia to such extent as to warrant any action described in this paragraph, by rule prohibit the sale to any such person of any plant, apparatus, appliance, instrument or material used or suitable to be used in, or designed for the manufacture apparatus, of, such excisable goods, or impose such appliance, instrument or material as the conditions in respect of the advertising or sale of such plant, Permanent Secretary deems appropriate; or (b) the Commissioner (i) may - for the purpose of calculating the duty payable on such excisable goods manufactured by any such person, estimate the quantity of such goods so manufactured or the strength or other characteristics of any such quantity in any manner he or she may deem appropriate; (ii) relating to any quantity of such excisable goods in respect of which duty will become payable, accept duty (or any portion of such duty), calculated in any manner which he or she deems reasonable, from any person who, to the manufacturer of such excisable goods, sells or disposes of any material for use in the manufacture of such excisable goods; or (iii) (aa) if he or she is of the opinion that such manufacturing does not result in or is not likely to result in a loss of revenue, or is not or is not likely to be detrimental to any industry in Namibia to the extent stated in paragraph (a); or - (bb) '" if, in the manufacture of such excisable . goods, used parts or material on which any 186 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 duty had been paid previously, was used to such extent as he or she deems reasonable, exempt such excisable goods from the entire duty, or from any portion of the duty, payable on such goods, subject to such conditions as he or she may in each case impose. (2) The manufacturer of any goods exempted from the entire or from any portion of the duty under this section, shall be liable for payment of the entire or of such portion of the duty as the Commissioner may determine, if such goods are sold or disposed of by such manufacturer. (3) The Permanent Secretary may, subject to such conditions as he or she in each case may impose, by rule exempt any goods to which this section relates from any provision of Chapter IV, V or VIII of this Act. Statistics 127. (a) (b) (c) (1) Statistics, as the Minister in writing may determine, relating to - the import and export trade of; excisable goods manufactured in; or fuel levy goods manufactured in or imported into, Namibia shall be compiled and tabulated by the Commissioner, and published by the Minister by notice in the Gazette, in such form and at such times as the Minister may deem appropriate. (2) (a) For the purposes of subsection (1), any person entering any goods for import or export shall, in addition to any particulars necessary for making due entry of such goods, furnish particulars relating to such goods as the Commissioner may from - . '\0 time to time require for the compilation of import and export statistics contemplated in subsection (I); or No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 187 (b) manufacturing any excisable goods or fuel levy goods shall, in may require, such manner and at such times as the Commissioner furnish the value of all excisable for excise duty purposes under section 78 or for fuel levy purposes, goods or fuel levy goods manufactured by him or her, whether or not such goods are subject to ad valorem duty or to a duty calculated according to a unit of quantity or of volume, or any other measurement, as the case may be. (3) For the purpose of paragraph (b) of subsection (2), the value of in any goods for fuel levy purposes shall be deemed to be equal to the value for excise duty purposes under section 78 in respect of such goods manufactured Namibia. Delegation of powers 128. The Minister may, subject to such conditions as he or she may determine and for such period of time as he or she in each case may specify, in writing delegate to the Permanent Secretary or to the Commissioner any of his or her powers under this Act, excluding any power relating to the amendment of any Schedule or to the making of any regulation, but shall not be divested of a power so delegated by him or her. r Substitution of Schedules 129. If any Schedule to this Act or any part or item thereof, is substituted as the case may be, may impose any and the new Schedule or any part or item thereof provides that the Minister or the Permanent Secretary or the Commissioner, condition, or approve of any matter or thing in relation to any class or kind of goods, any condition imposed or any approval given before such substitution by the Minister or by the Permanent Secretary or by the Commissioner, as the case - may be, under the Schedule or part or item in relation to such class or kind of goods shall be deemed to have been imposed or given under the new Schedule or part or item, as the case may be. Regulations and rules . '. 130. (1) The Minister may make regulations - 188 ActNo.20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 (a) prescribing the powers, duties and functions, and the hours of attendance, of officers; (b) determining services for which charges shall be payable, the rate and method of payment of such charges and the conditions attached to such services; (c) relating to the reporting inwards and outwards of ships and aircraft (including such reporting of ships or aircraft calling or landing at places not designated as places of entry or customs and excise airports under this Act), the entry or departure of vehicles overland, the landing, loading, removal, detention, release, examination, carriage or handling of cargo (including transit and coastwise cargo), the control of persons (including their baggage and goods) entering or leaving Namibia, the placing into or removal from any State warehouse of goods and the removal in bond of goods; (d) relating to the control of the storage or manufacture of goods in customs and excise warehouses (including the suitability of any buildings, plant or method of manufacture for the purposes of this Act, the hours for conducting any or all operations in any such warehouse, the supervision by officers of any such operations, the securing or marking of such plant, the inspection of, and the removal of goods from, such warehouses), the testing ofthe output of stills, the conditions on which stills may be made, be kept in possession, imported, disposed of or used and the fresh fruit or other items which may, or which shall not, be used by an agricultural distiller for the distillation of spirits; (e) relating to the import, export, transit or coastwise carriage of goods, the entry of goods, the payment of duties or other charges or fees, the costs which shall, for the purposes of section 50, be included in or excluded from the production cost of goods in general or of any class or kind of goods, and the movement of goods to and from any territory with the government of which an agreement has been concluded under section 56; - '\0 . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 189 (f) prescribing the form of and the particulars to be inserted in or on invoices or certificates in respect of any goods to which this Act applies and which are imported into or manufactured in Namibia; (g) relating to the collection of duties by means of stamps, the method of applying containers, stamps or stamp impressions the cancellation or other marks to of stamps, the use of franking or counting machines, inks, dies or other appliances or materials, the accounting for stamp labels and stamp duties, and the disposal of stamp labels; (h) relating to the collection of excise duties or fuel levy, the times when and the manner in which such duties or levies will be collected, and the granting of any extension of payment thereof; (i) relating to the collection of duties which become payable under subsection (2) of section 65; governing the entry of goods under any item of Schedule 3, 4, 5 or 6 and prescribing the conditions on which such goods may be so entered or such goods may be transferred from one manufacturer or owner to another manufacturer or owner, as the case may be, or such goods may be used, and as to the registration of manufacturers or owners so entering goods, including (i) requirements as to the suitability of buildings, premises, r storerooms and methods of manufacture for the purposes of this Act to be complied with; (ii) (iii) the records to be kept; and the form of the application particulars to be furnished, by such manufacturer or owner; (k) '. prescribing the returns and price lists to be rendered by importers for registration, and the - 190 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 or manufacturers or owners of any class or kind of goods; (1) (m) relating to security matters; relating to all matters which by this Act are required or permitted to be prescribed by regulation; and (n) relating to any other matter which the Minister may deem necessary or useful to prescribe by regulation for the purposes of this Act. (2) (a) The Permanent Secretary may make rules prescribing the form of any licence, permit, bill of entry or certificate, or any other document, register, stockbook or return not prescribed by regulation and which he or she deems necessary to prescribe for the effective administration (b) of this Act; relating to the circumstances under which a licence may be granted, the procedures relating to an application for the granting of a licence, including the manner in which such an application shall be lodged and considered, the requirements for the granting of an application for a licence, and the procedures relating to the issuing and the renewal of a licence, including the fees payable, if any, relating to the application for, or the issuing of or the renewal of a licence; (c) prescribing the application form or forms and other particulars to be submitted when applying for any licence or permit in terms of this Act; and (d) in respect of any matter in relation to which the Permanent Secretary may make rules under this Act, or in relation to which it is provided that such matter is to be dealt with in accordance with rules made by him or her. - (3) The regulations or rules made under this section may, unless othenyise provided in this Act, provide penalties for any contravention thereof or '" J \ No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 191 .' ". failure to comply therewith not exceeding the penalties specified in subsection (2) of section 88. Repeal of laws and savings 131. (1) Subject to subsection (2), the laws specified in Schedule 9 are hereby repealed to the extent set out in the third column of that Schedule. (2) r I Anything done or purporting to have been done under a provision r of any law specified in Schedule 9 and which could have been done under a corresponding provision of this Act, shall be deemed to have been done under such corresponding provision of this Act. Short title and commencement 132. the Gazette. This Act shall be called the Customs and Excise Act, 1998, and ~""_', t '?.\9'6. ('lSIo\~~ t: ~ .. r" , ~' \ shall come into operation on a date to be determined by the Minister by notice in ~\I.N. ,: I... ~: 0 .. I - '" . 192 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 , .t, SCHEDULE 9 LAWS REPEALED (Section 131) No and year of law Act No. 91 of 1964 Act No. 95 of 1965 Act No. 57 of 1996 Act No. 96 of 1967 Act No. 85 of 1968 Act No. 25 of 1969 Act No. 105 of 1969 Act No. 98 of 1970 Act No. 89 of 1971 Act No. 103 of 1972 Act No. 68 of 1973 Act No.7 of 1974 Act No. 33 of 1974 Act No. 42 of 1974 Act No. 64 of 1974 Act Act Act Act No. No. No. No. 71 of 1975 105 of 1976 12 of 1977 112 of 1977 93 of 1978 110 of 1979 98 of 1980 86 of 1982 89 of 1983 89 of 1984 101 of 1985 52 of 1986 97 of 1986 84 of 69 of 68 of 17 of 1987 1988 1989 1992 Short title Customs and Excise Act, 1964 Customs and Excise Amendment Act, 1965 Customs and Excise Amendment Act, 1966 Customs and Excise Amendment Act, 1967 Customs and Excise Amendment Act, 1968 South West Africa Affairs Act, 1969 Customs and Excise Amendment Act 1969 Customs and Excise Amendment Act, 1970 Customs and Excise Amendment Act 1971 Customs and Excise Amendment Act, 1972 Customs and Excise Amendment Act, 1973 Customs and Excise Amendment Act, 1974 Parliamentary Service Act, 1974 Publications Act, 1974 Second Customs and Excise Amendment Act, 1974 Customs and Excise Amendment Act, 1975 Customs and Excise Amendment Act, 1976 Customs and Excise Amendment Act, 1977 Second Customs and Excise Amendment Act, 1977 Customs and Excise Amendment Act, 1978 Customs and Excise Amendment Act, 1979 Customs and Excise Amendment Act 1980 Customs and Excise Amendment Act, 1982 Customs and Excise Amendment Act, 1983 Customs and Excise Amendment Act, 1984 Customs and Excise Amendment Act, 1985 Customs and Excise Amendment Act, 1986 Transfer of Powers and Duties of the State President Act, 1986 Customs and Excise Amendment Act, 1987 Customs and Excise Amendment Act, 1988 Customs and Excise Amendment Act, 1989 Post and Telecommunications Companies Establishment Act, 1992 Extent of repeal The whole The whole The whole The whole The whole Section 6 The whole The whole The whole The whole The whole The whole Section 19 Section 49 The The The The The The The The The The The The The whole whole whole whole whole whole whole whole whole whole whole whole whole ~ f . ,; i J , Act No. Act No. Act No. Act No. Act No. Act No. Act No. Act No. Act No. Act Act Act Act No. No. No. No. Section 37 The whole The whole The whole The amendments to Act No. 91 of 1964 set out in the Schedule to Act No. 17 of 1992 J "" - ,J<' No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 193 SCHEDULES No. 1. 2. 3. 4. Ordinary Customs and Excise Duties, Ad Valorem, Surcharge, Duties on Imported Goods Duties Duties Duties Fuel Levy, Ordinary Levy Anti-Dumping Industrial General and Countervailing Rebates of Customs Rebates of Customs .. 5. 6. 7. 8. 9. Specific Drawbacks and Refunds of Customs Specific Rebates and Refunds of Excise Duties Trade Agreements Licences Laws repealed Abbreviations and symbols: In these Schedules, unless the context otherwise indicates - ,--., "A" "AC" "c" "CD" "oC" lieN" ueg" "emu "cm2" "cm3" "DC" "dtex" "g" "GVM" "GW.h" "int. unit" IIkA" I /'. "kg" "kN" "kPa" "kV" "kVar" IIkW" "I" "m" "m211 "m3u "mA" "mg" "ml" IImmll means means means means means means means means means means means means means means means means means means means means means means means means means means means means means means means means means means ampere; alternating current; cent; check digit; degree Celsius; centinewton; centigram; centimetre; square centimetre; cubic centimetre; direct current; decitex; gram; gross vehicle mass; gigawatt hour; international unit; kiloampere; kilogram; kilonewton; kilopascal; kilovolt; kilovolt-ampere-reactive; kilowatt; litre; metre; square metre; cubic metre; milliampere; milligram; millilitre; millimetre; square millimetre; megapascal; Namibia dollar; IImm211 "MPa" "N$II !lUll "2u" "t" "V" "V.A." IlvoLII means means means means means means means means means number of units; pair; ton; volt; volt ampere; volume; watt; per cent ad valorem. per. - J "W" 11%11 "j" '. . .- 194 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SCHEDULE NO.1 CUSTOMS, EXCISE, AD VALOREM, SURCHARGE, LEVIES GENERAL NOTES A. General Rules for the interpretation of this Schedule 1. 2. 3. Classification of goods in this Schedule shall be governed by the following principles: The titles of Section, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise descriptionof the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, . and goods put up (c) in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which 4. 5. occurs last in numerical order among those which equally merit consideration. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character; Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods (b) 6. B. 1. 2. 3. 4. 5. c. D. 1. 2. therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. Duty assessment The expression "free" when used in the Rate of Duty column in Part 1 shall be regarded as a rate duty. Any amount of duty payable shall be calculated to the nearest cent. For the purposes of this paragraph one half cent shall be regarded as a whole cent. When a rate of duty in respect of any goods consists of two or more parts separated by the word 'or", each such part shall be deemed to be a separate and complete rate of duty and such rate of duty yielding the higher or highest amount of duty shall be applicable in respect of such goods. A rate of duty applicable under any heading or tariff item to any unit of mass, measure, quantity or any other characteristic shall, unless otherwise provided in such heading or tariff item, apply proportionately to any part of such unit. Any customs duties on imported goods specified in Part 2 of this Schedule are additional to any duties specified in Part 1 of the said Schedule in repsect of such goods. Value for duty purposes The expression "value for duty purposes" has the meaning assigned thereto in section 75. Mass for duty purposes When goods are dutiable by mass units, assessment shall be based on their legal mass unless otherwise provided. (a) The legal mass of any goods in blocks, lumps, powders, granules, flakes, liquid and similar bulk forms packed in bags, drums or similar containers, with a net mass per container exceeding 5 kg, but excluding goods provided for otherwise in any tariff heading in Part 1 of Schedule No.1, shall be deemed not to include the mass of such bags, drums or similar containers. - . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 195 3. 4. 5. E. F. The legal mass of any goods in blocks, lumps, powders, granules, flakes, liquids and similar bulk forms packed in bags, drums or similar containers, with a net mass per container not exceeding 5 kg and any other goods shall be deemed to include the mass of the immediate containers or other wrapping used for packing goods in sets or units or in other marketable quantities but not the mass of cartons or cases or other outer packing in which such sets or units or other marketable quantities are packed for ease of transport or consolidation purposes. The net mass of any goods shall be the actual mass thereof excluding packing material. The gross mass of any goods shall be deemed to include the legal mass and the mass of any outer packing material. The legal mass or the net mass of any goods shall be determined by actual mass measurement or by deducting, in the discretion of the importer, from the gross mass or the legal mass, as the case may be, either the actual deductable tare ascertained by mass measurement or an average deductable tare determined by the Commissioner in respect of such goods. Sea produce taken by a ship recognized as a ship of Namibian nationality Fish, crustaceans, molluscs, birds and any other marine or other animals of any nature and parts of and products derived or manufactured from such fish, c~ustaceans, molluscs, birds or animals taken from the sea or taken from any island forming part of Namibia by any ship recognized as a ship of Namibian nationality in terms of section 64 of the Merchant ,Shipping Act, 1951 (Act No. 57 of 1951), shall be exempt from duty and from such requirements of this Act as the Commissioner may decide in each case, when landed in Namibia direct from such ship or when landed from any other ship so recognized subject to the prior permission of the Commissioner for transhipment having been obtained and subject to such conditions as he may impose in each case. Time of importation of certain goods. For the purposes of this Act, any ship (excluding a flying boat) built outside Namibia and brought to any place in Namibia under its own power or in any manner except as cargo in any other ship or vehicle, shall be deemed to have been imported into Namibia at the time when such ship acquired recognition as a ship of Namibian nationality in terms of section 64 of the Merchant Shipping Act, 1951 (Act No. 57 of 1951), or if it acquired such recognition before arrival at any place in Namibia, at the time when such ship first came within the control area of the port authority at the first port of call in Namibia. (b) G. Additional Note in respect of Part 8. Notwithstanding anything to the contrary contained in this Act, any rate of duty or surcharge specified in Part 1,2 or 4 shall not apply to any goods subject to the ordinary levy specified in Part 8. Any goods to which the levy specified in Part 8 is applicable shall be entered in terms thereof and in accordance with the purposes codes specified in the regulations. - . '. 196 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SECTION I Live Animals; Animal Products 1 2 3 4 5 SECTION NOTES Live animals Meat and edible meat offals Fish and crustaceans, molluscs and other aquatic invertebrates Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere Products of animal origin, not elsewhere specified or included specified or included SECTION II Vegetable 6 7 8 9 10 11 12 13 14 Products SECTION NOTES Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruit or melons Coffee, tea, mat and spices Cereals Products of the milling industry; malt; starches; inulin; wheat gluten Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Lac; gums, resins and other vegetable saps and extracts Vegetable planting materials; vegetable products not elsewhere specified or included SECTION III Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes 15 SECTION NOTES Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes SECTION IV Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes 16 17 18 19 20 21 22 23 24 SECTION NOTES Preparations of meat, of fish, or of crustaceans, molluscs or other aquatic invertebrates Sugars and sugar confectionery Cocoa and cocoa preparations Preparations of cereals, flour, starch or milk; bakers' wares Preparations of vegetables, fruit, nuts or other parts of plants Miscellaneous edible preparation Beverages, spirits and vinegar Prepared animal feed; residues and waste from the food industries Tobacco and manufactured tobacco substitutes SECTION V Mineral Products 25 26 27 SECTION NOTES Salt; sulphur; earths and stone; plastering materials, lime and cement Ores, slag and ash Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes .- . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 197 SECTION VI Products of the Chemical or Allied Industries 28 29 30 31 32 33 34 SECTION NOTES Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Organic chemicals Pharmaceutical products Fertilisers Tanning or dyeing extracts; tannins and their derivatives: dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Essential oils and resinoids; perfumery, cosmetic or toilet preparations 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 Albuminoidal substances; modified starches; glues; enzymes Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Photographic films and materials Miscellaneous chemical products 35 36 37 38 SECTION VII Plastics and Articles thereof; Rubber and Articles thereof 39 40 SECTION NOTES Plastics and articles thereof Rubber and articles thereof SECTION VIII Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Articles, Handbags and Similar Containers, Articles of Animal Gut (Other than Silkworm Gut) 41 42 43 SECTION NOTES Raw hides and skins (other than furskins) and leather Articles of leather; saddlery and harness; travel articles, handbags and similar containers; articles of animal gut (other than silkworm gut) Furskins and artificial fur; manufactures thereof 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 44 45 46 SECTION NOTES 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 SECTION X Pulp of Wood or of other or Paperboard; 47 48 49 Fibrous Cellulosic Material; Waste and Scrap Paper and Paperboard and Articles thereof of Paper SECTION NOTES Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard Paper and paperboard; articles of paper pulp, of paper or of paperboard Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans - . '. 198 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SECTION XI Textiles and Textile Articles 50 51 52 53 54 55 56 57 58 59 60 61 62 63 SECTION NOTES Silk Wool, fine or coarse animal hair; horsehair yarn and woven fabric Cotton Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn Man-made filaments Man-made staple fibres Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof Carpets and other textile floor coverings Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use Knitted or croactheted fabrics Articles of apparel and clothing accessories, knitted or crocheted Articles of apparel and clothing accessories, not knitted or crocheted Other made up textile articles; sets; worn clothing and worn textile articles; rags 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 64 65 66 67 SECTION NOTES Footwear, gaiters and the like; parts of such articles Headgear and parts thereof Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair SECTION XIII Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware 68 69 70 SECTION NOTES Articles of stone, plaster, cement, asbestos, mica or similar materials Ceramic products Glass and glassware SECTION XIV Natural Metals 71 or Cultured Pearls, Precious or Semi-precious Clad with Precious Metal, and Articles thereof; Stones, Precious Metals, Imitation Jewellery; Coin SECTION NOTES Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin SECTION XV Base Metals and Articles of Base Metal 72 73 74 75 76 77 78 79 80 81 82 83 SECTION NOTES Iron and steel Articles of iron or steel Copper and articles thereof Nickel and articles thereof Aluminium and articles thereof Reserved for possible future use Lead and articles thereof Zinc and articles thereof Tin and articles thereof Other base metals; cermets; articles thereof Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Miscellaneous articles of base metal : . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 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 199 84 85 SECTION NOTES Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles SECTION XVII Vehicles, 86 87 88 89 Aircraft, Vessels and Associated Transport Equipment SECTION NOTES Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds Vehicles other than railway or tramway rolling stock, and parts and accessories thereof Aircraft, spacecraft, and parts thereof Ships, boats and floating structures SECTION XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories thereof 90 91 92 SECTION NOTES Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Clocks and watches and parts thereof Musical instruments; part and accessories of such articles SECTION XIX Arms and Ammunition; Parts and Accessories thereof 93 SECTION NOTES Arms and ammunition; parts and accessories thereof SECTION XX Miscellaneous 94 95 96 Manufactured Articles SECTION NOTES Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, prefabricated buildings Toys, games and sports equipment; parts and accessories thereof Miscellaneous manufactured articles SECTION XXI Works of Art, Collectors' Pieces and Antiques 97 SECTION NOTES Works of art, collectors' pieces and antiques SECTION XXII Provisions Special Classification 98 ADDITIONAL NOTES Original equipment componants . '. 200 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 PART 1 ORDINARY CUSTOMS SECTION DUTY 1 LIVE ANIMALS; ANIMAL PRODUCTS NOTES: 1. 2. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise includes a reference to the young of that genus or species. requires, Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried. CHAPTER 1 LIVE ANIMALS NOTE: 1. This Chapter covers all live animals except: (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07; (b) Cultures of micro-organisms and other products of heading No. 30.02; and (c) Animals of heading No. 95.08. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------01.01 Live Horses, Asses, Mules and Hinnies: 0101.1 -Horses: 0101.11 7 = Pure-bred breeding animals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0101.19 8 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0101.20 5 -Asses, mules and hinnies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------01.02 Live Bovine Animals: 0102.10 4 -Pure-bred breedinganimals.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0102.90 o -Other........................................................ ----------------------------------------------------------------------------------------------------------------------01.03 Live Swine: u u u free free free u u u u u free free 0103.10 0103.9 0103.91 0103.92 8 0 7 -Pure-bred -Other: breeding animals. ..................................... free free free " = Of a mass of less than 50 kg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of a mass of 50 kg or more. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------01.04 Live Sheep and Goats: 0104.10 1 -Sheep.. ..................................................... 0104.20 6 -Goats ................................................ ----------------------------------------------------------------------------------------------------------------------01.05 0105.1 0105.11 0105.12 0105.19 0105.9 0105.92 0105.93 u u free free 1 8 2 4 0 Live Poultry, That is to Say, Fowls of The Species Gallus Domesticus, Ducks, Geese, Turkeys and Guinea Fowls: -Of a mass not exceeding 185 g: = Fowls of the species Gallus domestic us . . . . . . . . . . . . . . . . . . . . . . . = Turkeys. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :c u u u free free free - Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Fowls of the species Gallus domesticus, of a mass not exceeding 2 000 g ....................................................... = Fowls of the species Gallus domesticus, of a mass exceeding 2 000 g . . . . . . .. . . .. . . .. . . . . . .. . . . . .. . . .. . .. . . .. . . .. . . .. . . . . .. . . . . . u u u u free free free free 0105.99 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------01.06 0106.00 4 Other Live Animals. ............................................... . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER2 MEAT AND EDIBLE MEAT OFFAL 201 NOTES 1. This Chapter does not cover the following: (a) Products of the kinds described in headings Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or (c) Animal fat excluding products of heading No. 02.09 (Chapter 15). StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------02.01 Meat of Bovine Animals, Fresh or Chilled: 0201.10 2 -Carcasses and half-carcasses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0201.20 7 -Other cuts with bone in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0201.30 1 -Boneless. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~------------------------------------------------------------------------------------------------------------------,2.02 Meat of Bovine Animals, Frozen: 0202.10 6 -Carcasses and half-carcasses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0202.20 0 -Other cuts with bone in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0202.30 5 -Boneless ----------------------------------------------------------------------------------------------------------------------Meat of Swine, Fresh, Chilled or Frozen: 02.03 0203.1 -Fresh or chilled: 0203.11 and half-carcasses. ............................... 6 = Carcasses 0203.12 2 = Hams, shoulders and cuts thereof, with bone in. . . . . . . . . . . . . . . . . 0203.19 = Other: .10 4 - Rib..................................................... .90 2 - Other .............................................. 0203.2 -Frozen: 0203.21 0 = Carcasses and half-carcasses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0203.22 7 = Hams, shoulders and cuts thereof, with bone in. . . . . . . . . . . . . . . . . 0203.29 = Other: .10 9 - Rib..................................................... .90 7 - Other................................................... kg kg kg 40% 40% 40% kg kg kg 40% 40% 40% kg kg kg kg kg kg kg kg 15% 15% free 15% 15% 15% free 15% ----------------------------------------------------------------------------------------------------------------------02.04 Meat of Sheep or Goats, Fresh, Chilled or Frozen: 0204.10 0204.2 0204.21 0204.22 0204.23 0204.30 0204.4 0204.41 0204.42 0204.43 0204.50 3 4 0 7 2 3 2 6 1 -Carcasses 0 and half-carcasses of lamb, fresh or chilled . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg 40% 40% 40% 40% 40% 40% 40% 40% 40% 8c/kg -Other meat of sheep, fresh or chilled: = Carcasses and half-carcasses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other cuts with bone in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Boneless. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Carcasses and half-carcasses of lamb, frozen . . . . . . . . . . . . . . . . . . . . . . . -Other meat of sheep, frozen: = Carcasses and half-carcasses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other cuts with bone in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Boneless. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Meat of goats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------2 Meat of Horses, Asses, Mules or Hinnies, Fresh, Chilled or Frozen. . . . . . . 02.05 0205.00 ----------------------------------------------------------------------------------------------------------------------02.06 0206.10 .10 8 .90 6 0206.2 0206.21 0206.22 0206.29 0206.30 0206.4 1 8 2 2 Edible Offal of Bovine Animals, Swine, Sheep, Goats, Horses, Asses, Mules or Hinnies, Fresh, Chilled or Frozen: -Of bovine animals, fresh or chilled: = Liver. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of bovine animals, frozen: = Tongues .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Livers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "":'Of swine, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . .. ........... -Of swine, frozen: kg - kg kg kg kg kg kg 30% free free 30% free free 202 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg No. 1900 0206.41 0206.49 0206.80 0206.90 o 1 2 7 = Livers. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other, frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30% free free free ----------------------------------------------------------------------------------------------------------------------Meat and Edible Offal, of the Poultry of Heading No. 01.05, Fresh, Chilled or 02.07 Frozen: 0207.1 0207.11 0207.12 0207.13 0207.14 .05 .10 .20 .90 0207.2 0207.24 0207.25 0207.26 0207.27 0207.3 0207.32 0207.33 0207.34 0207.35 0207.36 02.08 0208.10 0208.20 0208.90 8 2 4 -Of 0 7 3 0 7 4 5 -Of 4 0 7 3 6 2 9 5 1 = = = = -Of = = = = = = = = = fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Not cut in pieces, frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cuts and offal, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cuts and offal, frozen: Boneless (excluding cuts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Boneless cuts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offal . Other ..... turkeys: Not cut in pieces, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Not cut in pieces, frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cuts and offal, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cuts and offal, frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ducks, geese or guinea fowls: Not cut in pieces, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other, cut in pieces, frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fatty livers, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other, fresh or chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other, frozen .............................................. kg kg kg kg kg kg kg kg kg kg kg free 27% free free 5% free 27% free free free free , kg kg kg kg kg kg kg kg kg free free free free free 8c/kg Bc/kg Bc/kg ----------------------------------------------------------------------------------------------------------------------Other Meat and Edible Meat Offal, Fresh, Chilled or Frozen: -Of rabbits or hares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Frogs' legs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other .......................................... ----------------------------------------------------------------------------------------------------------------------02.09 0209.00 7 Pig Fat, Free of Lean Meat, and Poultry Fat, Not Rendered or Otherwise extracted, Fresh, Chilled, Frozen, Salted, in Brine, Dried or Smoked. ..... ----------------------------------------------------------------------------------------------------------------------02.10 Meat and Edible Meat Offal, Salted, in Brine, Dried or Smoked; Edible Flours and Meals of Meat or Meat Offal: 0210.1 -Meat of swine: 0210.11 B = Hams, shoulders and cuts thereof, with bone in. . . . . . . . . . . . . . . . . 0210.12 4 = Bellies (streaky) and cuts thereof. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0210.19 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0210.20 6 -Meat of bovine animals ......................................... 0210.90 B -Other, including edible flours and meals of meat or meat offal. . . . . . . . . . . Bc/kg kg kg kg kg kg 40% 40% 40% 40% 40% - . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS CHAPTER 3 203 AND EXCISE ACT, 1998 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NOTES: 1. This Chapter does not cover the following: (a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10); (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or (c) 2. unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04.) which have been agglomerated either directly by compression or by the In this Chapter the term "pellets" means products addition of a small quantity of binder. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------- ~1 0301 .10 0301.9 0301.91 4 7 Live Fish: -Ornamental -Other fish ... .......................................... kg free live fish: - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysoqaster) ................................................... 0301.92 3 = Eels (Anguilla spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0301.93 0 = Carp. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0301.99 8 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Fish, Fresh or Chilled (Excluding Fish Fillets and Other Fish Meat of Heading 03.02 kg kg kg kg free free free free No. 03.04): 0302.1 0302.11 -Salmonidae 4 (excluding livers and roes): . = Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysoqaster) . . . . . . . . . . . . . . . . . . . . . . . . = Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). . . . . . . . . . = Other . . . . . . . . . . . .. ....................................... -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) (excluding livers and roes): = Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Plaice (Pleuronectes platessa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sole (Solea = Other. spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 25% or 70c/kg 0302.12 0 0302.19 0 0302.2 0302.21 5 kg kg 6c/kg 25% or 70c/kg 9 5 kg kg kg kg 25% or 150c/kg 25% or 150c/kg 25% or 150c/kg 25% or 150c/kg 0302.22 0302.23 0302.29 0302.3 0302.31 0302.32 0302.33 0302.39 0302.40 0302.50 0302.6 0302.61 0302.62 .................................................... 3 3 6 4 -Tunas (of the genus Thunnus) skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) (excluding livers and roes): = Albacore or longfinned tunas (Thunnus alalunga) . . . . . . . . . . . . . . . = Yellowfin tunas (Thunnus albacares) . . . . . . . . . . . . . . . . . . . . . . . . . . = Skipjack or stripe-bellied bonito . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Herrings (Clupea harengus, Clupea pallasii) (excluding livers and roes) = Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) (excluding livers and roes) ...... -Other fish (excluding livers and roes): spp.) sardinella (Sardinella ....................... kg kg kg kg 6c/kg 6c/kg 6c/kg 6c/kg - 1 6 kg kg 6c/kg 25% or 70c/kg 7 3 (Sardina pilchardus, Sardinops = Sardines spp.), brisling or sprats (Sprattus sprattus) ~~Haddock (Melanogrammus eaglefinus) ........................ kg kg 6c/kg 25% or 70c/kg 204 Act No. 20, 1998 0302.63 0302.64 6 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg No. 1900 = Coal fish (Pollachius virens) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Scomber = Mackerel (Scomber Scombrus, Scomber australasicus, japonicus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Dogfish and other sharks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Eels (Anguilla spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Anchovies (Engraulis spp.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hake (Merluccius spp., Urophycis spp.). . . . . . . . . . . . . . . . . . . . . . Kingklip (Genypterus capensis) ............................. 25% or 70c/kg 25% or 70c/kg 6c/kg 6c/kg 25% 25% or 70c/kg 25%/ or 150c/kg 25% or 70c/kg 25% or 70c/kg kg kg kg kg kg kg kg kg 0302.65 0302.66 0302.69 2 9 .10 5 .20 2 .30 8 .40 7 .50 4 .60 Snoek (Thyrsites atun) Horse-mackerel (Trachurus ................................ trachurus). ...................... .70 9 Black marlin (Makaira indica), bigscale mackerel (Gastoro) (Gasterochisma melampis), dorade (mai-mai) (Coryphaena hippurus), moon fish (opa) (Lampris regius), oil fish, smooth (escolar) (Lepidocybium flavobrunneum), oil fish, rough (Ruvettus pretiousus), sawara (Acathocybium solandri), sail fish (Istiophorus platipterus), striped marlin (Tetrapturus audax), shortbill spear fish (sikiyami) (Tetrapturus angustorostris), sword fish (Xi phi as glad ius) .... Red-eye sardine (Etrumeus teres), lanternfish (Lampanvctus hectoris), lightfish (Maurolicus muelleri). . . . . . . . . . . . . . . . . . . . . . . . Other ......................................... kg ~kg kg kg 25% 25% or 70c/kg 25% or 70c/kg 6c/kg .90 3 0302.70 5 ----------------------------------------------------------------------------------------------------------------------03.03 0303.10 = Livers and roes ............................................ Fish, Frozen (Excluding Fish Fillets and Other Fish Meat of Heading No. 03.04): -Pacific salmon (Onchorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschwytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes -Other salmonidae (excluding livers and roes): = Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) . . . . . . . . . . . . . . . . . . . . . . . . = Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucha) = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 6c/kg 0303.2 0303.21 2 kg kg kg 0303.22 0303.29 0303.3 0303.31 9 3 25% or 70c/kg 6c/kg 25% or 70c/kg 7 -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) (excluding livers and roes): = Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg 0303.32 0303.33 0303.39 0303.4 0303.41 0303.42 0303.43 0303.49 0303.50 0303.60 3 2 8 = Plaice (Pleuronectes platessa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sole (Solea spp.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --Tunas (of the genus Thunnus), and skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) (excluding livers and roes): = Albacore or longfinned tunas (Thunnus alalunga) . . . . . . . . . . . . . . . = Yellowfin tunas (Thunnus albacares) . . . . . . . . . . . . . . . . . . . . . . . . . . = Skipjack or stripe-bellied bonito .............................. = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Herrings (Clupea harengus, Clupea pallasii) (excluding livers and roes). . . -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) (excluding livers and roes) .......................................................... -Other fish (excluding livers and roes): = Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus). . . . . . . . . . . . . . . . . . . . . . . = Haddock (Melanogrammus aeglefinus) . . . . . . . . . . . . . . . . . . . . . . . . 25% or 70c/kg 25% or 70cikg 25% or 70cikg 25% or 70c/kg 1 8 4 2 2 4 kg kg kg kg kg 6c/kg 6c/kg 6c/kg 6c/kg 6c/kg 25% or 70cikg - kg 0303.7 0303.71 0303.72 0303.73 5 kg kg kg 8 I" . = Coalfish (Pollachius virens) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6c/kg 25% or 70c/kg 25% or 70c/kg No. 1900 Act No. 20, 1998 0303.74 4 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg 25% or 70c/kg 6c/kg 6c/kg 25% or 70c/kg 25% or 70c/kg 25% 25% or 150c/kg 25% or 70c/kg 25% or 70c/kg 205 Scomber = Mackerel (Scomber scombrus, Scomber australasicus, japonicus) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Dogfish and other sharks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Eels (Anguilla spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) ....... 0303.75 0303.76 0303.77 0303.78 0303.79 .10 .20 .30 .40 .50 0 7 3 8 = Hake (Merluccius spp., Urophycis spp.) . 3 0 8 5 2 = Other: Anchovies (Engraulis spp.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kingklip (Gerypterus capensis) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . Snoek (Thyrsites atun) .................................... Horse-mackerel (Trachurus trachurus). ...................... kg kg kg kg .90 0303.80 03.04 0304.10 .10 2 .20 3 .90 0 0304.20 .10 7 .20 4 .90 5 0304.90 .10 9 .20 6 .90 7 i~3.05 3 -Livers Black marlin (Makaira indica), bigscale mackerel (gastoro) (Gasterochisma melampis), dorado (mai-mai) (Coryphaena hippurus), moon fish (opa) (Lampris regius), oil fish, smooth (escolar) (Lepidocybium flavobrunneum), oil fish, rough (Ruvettus pretiousus), sawara Acathocybium solandri), sail fish (Istiophorus platipterus), striped marlin (Tetrapturus audax), shortbill spear fish (sikiyami) (Tetrapturus angustirostris), sword fish (Xiphias gladius) . . . . . . . . . Other ............................................... and roes. ............................................... kg kg kg 25% 25% or 70clkg 6c/kg ----------------------------------------------------------------------------------------------------------------------Fish Fillets and Other Fish Meat (Whether or Not Minced), Fresh, Chilled or Frozen: -Fresh or chilled: ................... = Anchovies (Engraulis spp.) = Herrings (Clupea harengus, Clupea pallasii) ................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Frozen fillets: .................... = Anchovies (Engraulis spp.) Herrings (Clupea harengus, Clupea pallasii) ................... = = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: .............. = Anchovies (Engraulis spp.) = Herrings (Clupea harengus, Clupea pallasii) ................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fish, Dried, Salted or in Brine; Smoked Fish, Whether or Not Cooked Before or During the Smoking Process; Flours, Meals and Pellets of Fish Fit for Human Consumption: -Flours, meals and pellets of fish, fit for human consumption ............ -Livers -Fish .10 5 .90 3 0305.4 0305.41 and roes, dried, smoked, salted or in brine. . . . . . . . . . . . . . . . . . . . . fillets, dried, salted or in brine, but not smoked: (Engraulis spp.) .................................. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = kg kg kg 25% 6c/kg 25% or 200c/kg 25% 6c/kg 25% or 200c/kg 25% 6c/kg 25% or 200clkg kg kg kg kg kg kg ----------------------------------------------------------------------------------------------------------------------- 0305.10 0305.20 0305.30 9 3 kg kg kg kg 6clkg 6clkg 25% 25% or 200clkg = Anchovies 9 0305.42 0305.49 5 .10 7 .90 5 -Smoked fish. includingfillets: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, = Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). . . . . . . . . . = Herrings (Clupea harengus, Clupea pallasii) ................... = Other: Anchovies (Engraulis spp.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... -Dried fish, whether or not salted but not smoked: = Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). -Other: = Anchovies (Engraulis spp.) .................................. kg kg kg kg 6c/kg 6clkg 25% 25% or 200clkg 6c/kg 25% free 6c1kg - 0305.5 0305.51 0305.59 3 .10 1 .30 6 .90 5 ...... kg kg kg kg .= Shark fins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '" = Other. .................................................... 206 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg No. 1900 0305.6 -Fish, salted but not dried or smoked and fish in brine: 0305.61 8 = Herrings (Clupea harengus, Clupea pallasii) ................... 0305.62 4 = Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) . . . . . . . 0305.63 o = Anchovies (Engraulis spp.) .................................. 0305.69 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------03.06 Crustaceans, Whether in Shell or Not, Live, Fresh, Chilled, Frozen, Dried, Salted or in Brine; Crustaceans, in Shell, Cooked by Steaming or Boiling in Water, Whether or Not Chilled, Frozen, Dried, Salted or in Brine; Flours, Meals and Pellets of Crustaceans, Fit for Human Consumption: -Frozen: = Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Lobsters (Homarus spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Shrimps and prawns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Crabs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, including flours, meals and pellets of crustaceans, fit for human consumption: 6c/kg 6c/kg 25% 6c/kg 0306.1 0306.11 0306.12 0306.13 0306.14 0306.19 9 5 1 8 kg kg kg kg free free 5c/kg 5c/kg .10 7 .90 5 0306.2 0306.21 0306.22 0306.23 0306.24 0306.29 -Not 3 1 6 2 = = = = = - .10 1 .20 9 - Flours, meals and pellets, of cooked lobster. . . . . . . . . . . . . . . . . . .90 6 - Other ................................................... ----------------------------------------------------------------------------------------------------------------------03.07 Molluscs, Whether in Shell or Not, Live, Fresh, Chilled, Frozen, Dried, Salted or in Brine; Aquatic Invertebrates (Excluding Crustaceans and Molluscs), Live, Fresh, Chilled, Frozen, Dried, Salted or in Brine; Flours, Meals and Pellets of Aquatic Invertebrates (Excluding Crustaceans), Fit for Human Consumption: 0307.10 -Oysters: .10 3 = Oyster spat. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Scallops, including queen scallops, of the genera Pecten, Chlamys or 0307.2 Placopecten: 0307.21 7 = Live, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.29 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.3 -Mussels (Mytilus spp., Perna spp.): 0307.31 1 = Live, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.39 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.4 -Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 0307.41 6 = Live, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.49 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.5 -Octopus (Octopus spp.): 0307.51 0 = Live, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.59 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.60 9 = Snails (excluding sea snails) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.9 -Other, including flours, meals and pellets of aquatic invertebrates (excluding crustaceans), fit for human consumption: 0307.91 9 = Live, fresh or chilled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0307.99 = Other: Flours, meals and pellets, of cooked molluscs. . . . . . . . . . . . . . . . .10 7 .20 4 Flours, meals and pellets, of other cooked aquatic invertebrates .90 5 Other !............................ Flours, meals and pellets, of cooked crustaceans . . . . . . . . . . . . . - Other ..... Frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., J~~s~.).................................................. Lobsters (Homarus spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shrimps and prawns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crabs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other, including flours, meals and pellets of crustaceans, fit for human consumption: Flours, meals and pellets, of cooked crustaceans (excluding 10bste4- kg kg 5,5c/kg 5c/kg kg kg kg kg free free 5c/kg 5c/kg .~ kg kg kg 5,5c/kg 30% 5c/kg kg kg 6c/kg 6c/kg kg kg kg kg 6c/kg 6c/kg ~. 6c/kg 6c/kg kg kg kg kg kg 6c/kg 6c/kg 6c/kg 6c/kg 6c/kg kg kg kg kg 6c/kg 5,5c/kg 2,25c/kg 6c/kg . ,"" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 4 207 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES: 1. 2. The expression 'milk' means full cream milk or partially or completely skimmed milk. butter (fresh, salted or rancid, including canned butter) For the purposes of heading No. 04.05: (a) The term "butter" means natural butter, whey butter or recombined derived exclusively from milk, with a milkfat content of 80 per cent or more but not more than 95 cent by mass, a maximum milk solids-not-fat content of 2 per cent by mass and a maximum water content of 16 per cent by mass. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.; The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 per cent or more but less than 80 per cent by mass. 3. Products obtained by the congcentration of whey and with the addition of milk or milkfat are to be classified heading No. 04.06 provided that they have the three following characteristics: (a) a milkfat content, by mass of the dry matter, of 5 per cent or more; (b) a dry matter content, by mass, of at least 70 per cent but not exceeding 85 per cent; and (c) they are moulded or capable of being moulded. This Chapter does not cover the following: (a) Products obtained from whey, containing (b) by mass more than 95 per cent lactose, expressed as cheese in 4. f'. . as anhydrous lactose calculated on the dry matter (heading No. 17.02); or Albumins (including concentrates of two or more whey proteins, containing calculated on the dry matter) (heading No. 35.02) or globulins NOTES: by mass more than 80 per cent whey proteins, (heading No. 35.04). SUBHEADING 1. For the purposes of subheading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. For the purposes 0405.90). of subheading No. 0405.10 the terms "butter" does not include dehydrated butter or ghee (subheading No. 2. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Milk and Cream, Not Concentrated Nor Containing Added Sugar or Other 04.01 Sweetening Matter: 0401.10 6 -Of a fat content, by mass, not exceeding 1 per cent. . . . . . . . . . . . . . . . . . . 0401.20 o -Of a fat content, by mass, exceeding 1 per cent but not exceeding 6 per cent . 0401.30 5 -Of a fat content, by mass, exceeding 6 per cent: .. . . . . . . . . . . . . . . . . . . . ------------------------------------------------------------------------------------------------------------------Milk and Cream, Concentrated or Containing Added Sugar or Other 04.02 kg kg kg 60c per I 60c per I 60c per I Sweetening Matter: 0402.10 0402.2 4 -In -In powder, granules or other solid forms, of a fat content, by mass, not exceeding 1,5 per cent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . powder, granules 1,5 per cent: or other solid forms, of a fat content, by mass, exceeding kg 450c/kg 0402.21 o = Not containing added sugar or other sweetening matter. . . . . . . . . . 0402.29 1 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0402.9 -Other: 0402.91 2 = Not containing added sugar or other sweetening matter. . . . . . . . . . 0402.99 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Buttermilk, Curdled Milk and Cream, Yogurt, Kephir and Other Fermented or 04.03 Acidified Milk and Cream, Whether or Not Concentrated or Containing Added Sugar or Other Sweetening Matter or Flavoured or Containing Added Fruit, Nuts or Cocoa: 0403.10 3 -yogurt ................................................. 0403.90 9 -Other .............................................. kg kg kg kg 450c/kg 450c/kg 450c/kg 450c/kg - kg kg free free ----------------------------------------------------------------------------------------------------------------------04.04 Whey, Whether or Not Concentrated or Containing Added Sugar or Other Sweetening Matter; Products Consisting of Natural Milk Constituents, Whether or Not Containing Added Sugar or Other Sweetening Matter, Not Elsewhere Specified or Included: -Whey and modified whey, whether or not concentrated or containing added '~ugar or other sweetening matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0404.10 0404.90 7 3 -Other ................................................. kg kg free 100c/kg 208 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------04.05 0405.10 0405.20 0 .10 2 .90 0 0405.90 7 04.06 Butter and Other Fats and Oils Derived From Milk,Dairy Spreads: -Butter ................................................... -Dairy spreads: = With a milkfat content of 39 per cent or more but less than 75 per cec.L = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg 320c/kg 20% 320c/kg 320clkg I I .. i ----------------------------------------------------------------------------------------------------------------------0406.10 .10 1 .20 9 0406.20 .10 6 Cheese and Curd: -Fresh (unripened or uncured) cheese, including whey cheese, and curd: = Cheese . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Curd. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 25% 20% .. J .90 4 0406.30 3 0406.40 .10 5 .90 3 0406.90 .10 8 .25 6 .35 3 .90 6 ----------------------------------------------------------------------------------------------------------------------04.07 0407.00 0407.00.10 .20 0 8 -Grated or powdered cheese, of all kinds: = Canestrato, Siciliano, Coulommier, Crme du Mont Blanc, Danbo, Elbo, Esrom, Fynbo, Gruyre, Gulbrandsdalsost, Havarti, Maribo, Molbo, Robbiola, Samsoe, Tybo, Grano Reggiano, Mycelia, Stilton and Danablue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Processed cheese, not grated or powdered. . . . . . . . . . . . . . . . . . . . . . . . . -Blue-veined cheese: = Danablue, Mycelia and Stilton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other cheese: = Canestrato, Coulommier, Crme du Mont Blanc, Danbo, Elbo, Esrom, Fynbo, Gruyre, Gulbrandsdalsost, Havarti, Maribo, Molbo, Robbiola, Siciliano, Samsoe, Tybo and Grano and Reggiano . . . . . . . . . . . . . . . . = Cheddar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Gouda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg 22% 25% 25% 22% 25% kg kg kg kg 22% 660c/kg 660c/kg 25% Bird's Eggs, in Shell, Fresh, Preserved or Cooked: -Of a valuefor duty purposesof lessthan 150ceach. . . . . . . . . . . . . . . . . . -Of a valuefor duty purposesof 150cor moreeach. . . . . . .. . . . . . . . . . . . kg kg ----------------------------------------------------------------------------------------------------------------------04.08 free free 0408.1 0408.11 0408.19 0408.9 0408.91 0408.99 04.09 0409.00 8 9 4 5 0 Bird's Eggs, Not in Shell, and Egg Yolks, Fresh, Dried, Cooked By Steaming or by Boiling in Water, Moulded, Frozen or Otherwise Preserved, Whether or Not Containing Added Sugar or Other Sweetening Matter: -Egg yolks: = Dried .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: .............................................. = Dried Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Natural kg kg kg kg kg 22% 22% 22% 22% 30% Honey. ................................................... ~ ----------------------------------------------------------------------------------------------------------------------04.10 0410.00 o Edible products of Animal Origin, Not Elsewhere Specified or Included. . . kg free - , . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 5 SPECIFIED OR INCLUDED 209 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE NOTES: 1. This Chapter does not cover the following: (a) Edible products (excluding guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) excluding goods of heading No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43); (c) Animal textile materials, excluding horsehair and horsehair waste (Section XI); or (d) Prepared knots or tufts for broom or brush making (heading No. 96.03). 2. 3. 4. For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. Throughout this Schedule, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory". Throughout this Schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. StatisHead""-"ng Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------05.Q1 0501.00 3 Human Hair, Unworked, Whether or not Washed or Scoured; Waste of Human Hair . kg free ----------------------------------------------------------------------------------------------------------------------05.02 0502.10 0502.90 1 8 o Pigs', Hogs' or Boars' Bristles and Hair; Badger Hair and Other Brush Making Hair; Waste of such Bristles or Hair: -Pigs', hogs' or boars' bristles and hair and waste thereof. . . . . . . . . . . . . " -Other ...................... kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------05.03 0503.00 Horsehair and Horsehair Waste, Whether or Not Put up as a Layer With or Without Supporting Materials: ...................................... ----------------------------------------------------------------------------------------------------------------------05.04 0504.00 0504.00.10 1 .90 0 05.05 ----------------------------------------------------------------------------------------------------------------------- Guts, Bladders and Stomachs of Animals (Excluding Fish), Whole and Pieces Thereof, fresh, chilled, frozen, salted, in brine, dried or smoked: = Sausage casings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free r 0505.10 0505.90 2 9 Skins and Other Parts of Birds, With Their Feathers or Down, Feathers and Parts of Feathers (Whether or Not With Trimmed Edges) and Down, Not Further Worked Than Cleaned, Disinfected or Treated For Preservation; Powder and Waste of Feathers or Parts of Feathers: -Feathers of a kind usedfor stuffing;down. . . . . . . . . . . . . . . . . . . . . . . . . . . -Other ................................................ kg kg free free ----------------------------------------------------------------------------------------------------------------------05.06 Bones and Horn-Cores, Unworked, Defatted, Simply Prepared (But Not Cut to Shape), Treated With Acid or Degelatinised; Powder and Waste of These Products: 0506.10 6 -Ossein and bones treated with acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0506.90 -Other: .10 6 = Unworked, defatted or simply prepared (but not cut to shape) .... .90 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------05.07 0507.10 0507.90 05.08 0508.00 o 6 ----------------------------------------------------------------------------------------------------------------------- Ivory, Tortoise-shell, Whalebone and Whalebone Hair, Horns, Antlers, Hooves, Nails, Claws and Beaks, Unworked or Simply Prepared But Not Cut to Shape; Powder and Waste of These Products: = Ivory; ivory powder and waste. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coral and Similar Materials, Unworked or Simply Prepared But Not Otherwise Worked; Shells of Molluscs, Crustaceans or Echinoderms and Cuttle-bone, Unworked or Simply Prepared But Not Cut to Shape, Powder and Waste Thereof: -Shells, unworked or simply prepared but not cut to shape. . . . . . . . . . . . . . -Other. ....................................................... of Animal Origin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free ~--------- 0508.00.10 6 .90 4 05.09 0509.00 2 kg kg free free free Natural Sponges kg . '. 210 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ----------------------------------------------------------------------------------------------------------------------05.10 0510.00 2 Ambergris, Castoreum, Civet and Musk; Cantharides; Bile, Whether or Not Dried; Glands and Other Animal Products Used in The Preparation of Pharmaceutical Products, Fresh, Chilled, Frozen or Otherwise Provisionally Preserved. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05.11 kg ----------------------------------------------------------------------------------------------------------------------0511.10 0511.9 0511.91 .15 .90 9 0511.99 .10 1 .15 2 .80 2 .90 3 free 0 Animal Products Not Elsewhere Specified or Included; Dead Animals of Chapter 1 or 3, Unfit for Human Consumption: -Bovine semen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Qtt,er: Products of fish or crustaceans, molluscs or other aquatic = invertebrates; dead animals of Chapter 3: Products of fish or crustaceans, molluscs or other aquatic invertebrates (excluding fish ova), unworked or simply prepared .. Other ................................................... = Other: Sinews and tendons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bloodmeal; animal semen; parings and similar waste of raw hides and skins . Other animal products, unworked or simply prepared . . . . . . . . . . Other ................................................... kg free kg kg kg kg kg kg free free free free free free /~ '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 211 CUSTOMS AND EXCISE ACT, 1998 SECTIONII VEGETABLE PRODUCTS NOTES: 1. In this Section the term "pellets" means products which have been agglomerated addition of a binder in a proportion not exceeding 3 per cent by mass. either directly by compression or by the CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE, CUT FLOWERS AND ORNAMENTAL FOLIAGE NOTES: 1. Subject to the second part of heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. Any reference in heading Nos. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No. 97.01. 2. StatisHeading Subheading C D . Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Bulbs, Tubers, Tuberous Roots, Corms, Crowns and Rhizomes, Dormant, in 06.01 Growth or in Flower; Chicory Plants and Roots (Excluding Roots of Heading No. 12.12): 0601.10 3 = Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant. 4 0601.20 = Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots. . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Other Live Plants, (Including Their Roots), Cuttings and Slips; Mushroom 06.02 0602.10 0602.20 0602.30 0602.40 u u free free 3 Spawn: -Unrooted cuttings and slips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 8 -Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nu1s... u u 2 -Rhododendrons and azaleas, grafted or not. . . . . . . . . . . . . . . . . . . . . . . . . u 7 -Roses, grafted or not. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 0602.90 8 -Other ....................................... ----------------------------------------------------------------------------------------------------------------------- free free free free free ('06.03 0603.10 7 0603.90 3 ----------------------------------------------------------------------------------------------------------------------Foliage, Branches and Other Parts of Plants, Without Flowers or Flower 06.04 Cut Flowers and Flower Buds of a Kind Suitable for Bouquets or for Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated or Otherwise Prepared: -Fresh ................................................ -Other ....................................... kg kg 20% 20% 0604.10 0604.9 0604.91 0604.99 o 3 4 Buds, and Grasses, Mosses and Lichens being Goods of a Kind Suitable for Bouquets or for Ornamental Purposes, Fresh, Dried, Dyed, Bleached, Impregnated or Otherwise Prepared: -Mosses and lichens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Fresh. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg 20% 20% 20% - . '" 212 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER EDIBLE VEGETABLES 7 ROOTS AND TUBERS No. 1900 AND CERTAIN NOTES: 1. 2. This Chapter does not cover forage products of heading No. 12.14. In headings Nos. 07.09, 07.10, 07.11 and 07.12, the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum majorana). Headings No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to 07.11, other than: (a) dried leguminous vegetables, shelled (heading No. 07.13); (b) sweet corn in the forms specified in headings No. 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 (heading No. 11.06). However, dried or crushed or ground fruits of the genus Capsicum (heading No. 09.04). or of the genus Pimenta are excluded from this Chapter 3. 4. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Potatoes, Fresh or Chilled: 07.01 0701.10 1 -Seed. ....................................................... 0701.90 8 -Other ............................................. ----------------------------------------------------------------------------------------------------------------------o Tomatoes, Fresh or Chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 07.02 0702.00 ----------------------------------------------------------------------------------------------------------------------Onions, Shallots, Garlic, Leeks and Other Alliaceous Vegetables, Fresh or 07.03 Chilled: 0703.10 9 -Onions and shallots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0703.20 3 -Garlic. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0703.90 5 -Leeks and other alliaceous vegetables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Cabbages, Cauliflowers, Kohlrabi, Kale and Similar Edible Brassicas, Fresh 07.04 0704.10 0704.20 kg kg kg o,44c/kg 0,44c/kg 15% kg kg kg 15% 325c/kg 15% 0704.90 ----------------------------------------------------------------------------------------------------------------------Lettuce (Lactuca Sativa) and Chicory (Cichorium spp.), Fresh or Chilled: 07.05 0705.1 -Lettuce: 0705.11 2 -Cabbage lettuce (head lettuce) ................................... 0705.19 3 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0705.2 -Chicory: 0705.21 7 = Witloof chicory (Cichorium intybus var. foliosum). . . . . . . . . . . . . . . . 0705.29 8 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 7 9 or Chilled: -Cauliflowers and headedbroccoli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Brussels sprouts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free ~\ kg kg kg kg free free free free ----------------------------------------------------------------------------------------------------------------------Carrots, Turnips, Salad Beetroot, Salsify, Celeriac, Radishes and Similar 07.06 Edible Roots, Fresh or Chilled: 0706.10 9 -Carrots and turnips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0706.90 6 -Other .................................. kg kg kg free free 15% ----------------------------------------------------------------------------------------------------------------------9 Cucumbers and Gherkins, Fresh or Chilled. . . . . . . . . . . . . . . . . . . . . . . . . . . 07.07 0707.00 -------------------------------------------..--------------------------------------------------------------------------Leguminous Vegetables, Shelled or Unshelled, Fresh or Chilled: 07.08 0708.10 7 -Peas (Pisum sativum). . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . . . . . 0708.20 1 -Beans (Vigna spp., Phaseolus spp.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0708.90 3 -Other leguminousvegetables .................................... ----------------------------------------------------------------------------------------------------------------------Other Vegetables, Fresh or Chilled: 07.09 0709.10 0 -Globe artichokes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................................................... 0709.20 5 -Asparagus. 0709.30 0709.40 4 kg kg kg 15% free free kg kg kg kg free 15% free free (egg-plants). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Q' -Aubergines -Celery other than celeriac ....................................... " No. 1900 Act No. 20, 1998 0709.5 0709.51 0709.52 0709.60 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg 15% free 15% free 15% 213 -Mushrooms and truffles: 5 = Mushrooms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................. 1 = Truffles 3 -Fruits of the genus Capsicum or of the genus Pimenta ............ 0709.70 8 -Spinach, New Zealand spinach and orache spinach (garden spinach) . . . . 0709.90 7 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------Vegetables (Uncooked or Cooked by Steaming or Boiling in Water), Frozen: 07.10 0710.10 0 -Potatoes .. 0710.2 -Leguminous vegetables, shelled or unshelled: 0710.21 1 ...................................... = Peas (Pisum sativum). 0710.22 8 Beans (Vigna spp., Phaseo/us spp.). . . . . . . . . . . . . . . . . . . . . . . . . = 0710.29 2 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New Zealand spinach and orache spinach (garden spinach) . . . . 0710.30 1 -Spinach, 0710.40 4 -Sweet corn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0710.80 -Other vegetables: .10 8 = T ruffl es ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 8 = Other..................................................... 0710.90 7 -Mixtures of vegetables. ......................................... ----------------------------------------------------------------------------------------------------------------------Vegetables Provisionally Preserved (For Example, by Sulphur Dioxide Gas, in Brine, in Sulphur Water or in Other Preservative Solutions), But Unsuitable in That State for Immediate Consumption: 0711.10 4 -Onions... . . .. 0711.20 9 -Olives ....................................................... ...................................................... 0711.30 3 -Capers 0711.40 0711.90 8 .10 8 .30 2 .90 6 -Cucumbers and gherkins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other vegetables; mixtures of vegetables: kg kg kg kg kg kg kg kg kg 30% 30% 30% 30% 20% 20% free 30% 30% kg kg kg kg kg kg kg 20% 25% 20% 20% 20% free 20% = = Shallots and leeks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Fruits of the genus Pimenta. Other ................................. ..................................................... ----------------------------------------------------------------------------------------------------------------------07.12 Dried Vegetables, Whole, Cut, Sliced, Broken or in Powder, But Not Further Prepared: 0712.20 0712.30 0712.90 2 7 -Onions. ...................................................... kg kg kg kg kg 20% 20% 4c/kg 4c/kg 20% -Mushrooms and truffles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other vegetables;mixturesofvegetables: .10 1 = Culinary herbs, ground, crushed or rubbed. . . . . . . . . . . . . . . . . . . . . .20 9 = Culinary herbs, not ground, crushed or rubbed. . . . . . . . . . . . . . . . . .90 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Dried Leguminous Vegetables, Shelled, whether or not Skinned or Split: ,.-...07.13 0713.10 -Peas (Pisum sativum): .20 6 ........ = Green peas, whole .25 7 = Green peas, skinned or split. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0713.20 6 -Chick peas (garbanzes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0713.3 -Beans (Vigna spp., Phaseolos spp.): 7 0713.31 Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) = Wilczek ..................................................... kg kg kg kg 15% 30% free free 0713.32 0713.33 0713.39 0713.40 0713.50 0713.90 3 8 8 5 8 = Small red (Adzuki) beans (Phaseolus or Vigna angularis) ........ ... = Kidney beans, including white pea beans (Phaseolus vulgaris) = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Lentils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg 15% 10% 10% 10% free 15% 15% 30% -Broad beans (Viciafaba var. major) and horse beans (Viciafaba var. equina, Vicia faba var. minor) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: - .10 5 .20 2 = Whole. = Skinned .................................................... or split ............................................ ----------------------------------------------------------------------------------------------------------------------Manioc, Arrowroot, Salep, Jerusalem Artichokes, Sweet Potatoes and 07.14 Similar Roots and Tubers with High Starch or Inulin Content, Frozen or Dried, Whether or Not Sliced or in the Form of Pellets; Sago Pith: 0714.10 -Manioc (cassava): .10 2 .90 0 0714.20 '" = Other. -Sweet .= Frozen. ................................................... .................................................... kg kg 5% free potatoes: 214 Act No. 20, 1998 .10 7 .90 5 0714.90 .10 9 .90 7 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg No. 1900 = Frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: 5% free 5% free = Frozen. == ................................................... Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 215 NOTES: 1. 2. 3. This Chapter does not cover inedible nuts or fruit. Chilled fruits and nuts are to be classified in the same headings as the corresponding Dried fruit or dried nuts of this Chapter may be (a) For additional preservation or stabilisation acid or potassium sorbate). (b) To improve or maintain their appearance syrup). provided that they retain the character of dried fresh fruits and nuts. partially rehydrated. or treated for the following purposes: (for example. by moderate heat treatment. sulphuring, the addition of sorbic (for example, by the addition of vegetable oil or small quantities of glucose fruit or dried nuts. StatisHeading SubC D Article Description sticalUnit Rate of Duty heading ----------------------------------------------------------------------------------------------------------------------Coconuts, Brazil Nuts and Cashew Nuts, Fresh or Dried, Whether or Not ~8.01 Shelled or Peeled: 0801.1 -Coconuts: 0801.11 = Desiccated: .10 7 - Unsweetened ............................................ .90 5 0801.19 .10 8 .90 6 0801.2 0801.21 0801.22 0801.3 0801.31 0801.32 4 0 9 5 - Other .............................................. = Other: - Whole................................................... - Other ............................................... -Brazil nuts: = In shell. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Shelled ................................................... -Cashew nuts: = In shell. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Shelled ................................................... kg kg kg kg kg kg kg kg free 25% free 25% free free 4c/kg 4c/kg ----------------------------------------------------------------------------------------------------------------------Other Nuts, Fresh or Dried, Whether or Not Shelled or Peeled: 08.02 -Almonds: 0802.1 0802.11 0802.12 0802.2 0802.21 0802.22 0802.3 0802.31 0802.32 0802.40 0802.50 0802.90 08.03 0803.00 3 0 8 4 2 9 0 5 3 6 = In shell. = Shelled -Hazelnuts ................................................... ................................................... or filberts (Corylus spp.): kg kg kg kg kg kg kg kg kg kg free free free free free free free free free 5% t""'"' = In shell. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Shelled................................................... -Walnuts: = In shell. Shelled ................................................... ................................................... (Castanea spp.). ...................................... ................................................... ....................................................... Including Plantains, Fresh or Dried = -Chestnuts -Pistachios. -Other. Bananas, ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------08.04 0804.10 0804.20 0804.30 0804.40 0804.50 Dates, Figs, Pineapples, Avocados, Fresh or Dried: -Dates........................................................ Guavas, Mangoes ......................... and Mangosteens, 4 9 3 8 2 kg kg kg kg kg free free 15% 5% 35% -R~......................................................... -Pineapples ............................................... -Avocados. ................................................... -Guavas, mangoes and mangosteens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - ----------------------------------------------------------------------------------------------------------------------Citrus Fruit, Fresh or Dried: 08.05 0805.10 0805.20 0805.30 0805.40 8 2 7 1 -Oranges ..................................................... kg kg kg kg 5% 5% 5% 5% -Mandarins '~Lemons -Grapefruit (including tangerines and satsumas); clementines, wilkings and ............................................. ..... (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia) similar citrus hybrids. ................................................ .... 216 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 .................................................... kg No. 1900 0805.90 08.06 0806.10 4 -Other 5% ----------------------------------------------------------------------------------------------------------------------Grapes, Fresh or Dried: 1 -Fresh. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0806.20 6 -Dried. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------08.07 kg kg 5% free 0807.1 0807.11 0807.19 0807.20 08.08 1 2 7 Melons (Including Watermelons) and Papaws (Papayas), Fresh: -Melons (including watermelons): = Watermelons .............................................. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Pawpaws (papayas) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Apples, Pears and Quinces, Fresh: kg kg kg 15% 15% 15% ----------------------------------------------------------------------------------------------------------------------9 -Apples .................................................. 3 -Pears and quinces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------08.09 Apricots, Cherries, Peaches (Including Nectarines), Plums and Sloes, Fresh: 0809.10 2 -Apricots 0809.20 0809.30 0809.40 08.10 0810.10 0810.20 0810.30 0810.40 0810.50 0810.90 2 7 1 6 0 7 1 6 -Cherries ........................................... -Peaches, including nectarines. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Plums and sloes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Fruit, Fresh: -Strawberries. ....................................... -Raspberries, blackberries, mulberries and loganberries. . . . . . -Black, white or red currants and gooseberries. ............ -Cranberries, bilberries and other fruits of the genus Vaccinium 0808.10 0808.20 kg kg 5% 5% kg kg kg kg 5% 5% 5% 5% /~ . . . . . . . . ... ... ... ... . . . . . . . . .. .. .. .. . . . . kg kg kg kg kg kg kg 15% free free free 5% 15% 5% -Kiwifruit ............................................. -Other: .10 6 = Granadillas and litchis .90 4 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------08.11 Fruit and Nuts, Uncooked or Cooked by Steaming or Boiling in Water, Frozen, Whether or not Containing Added Sugar or Other Sweetening Matter: .................................................. 0811.10 6 -Strawberries blackberries, mulberries, loganberries, black, white or red currants 0811.20 0 -Raspberries, and gooseberries. ............................................... 0811.90 -Other: ....................................................... .15 0 = Granadilla pulp; litchi pulp. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg 20% 20% 5% 20% ----------------------------------------------------------------------------------------------------------------------08.12 0812.10 0812.20 0812.90 0 4 .15 4 .90 1 Fruit and Nuts, Provisionally Preserved (For Example, by Sulphur Dioxide Gas, in Brine, in Sulphur Water or in Other Preservative Solutions), But Unsuitable in That State for Immediate Consumption: -Cherries ..................................................... -Strawberries .................................................. -Other: = Granadilla pulp; litchi pulp. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "\ kg kg kg kg 20% 20% 5% 20% ----------------------------------------------------------------------------------------------------------------------08.13 0813.10 0813.20 0813.30 0813.40 3 8 2 Fruit, Dried (Excluding that of Headings Nos. 08.01 to 08.06); Mixtures of Nuts or Dried Fruits of This Chapter: -Apricots. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Prunes. -Apples. -Other ...................................................... ...................................................... kg kg kg kg kg kg 6clkg free 6c/kg 20% 6c/kg 6c/kg - .10 4 .90 2 0813.50 1 08.14 0814.00 2 fruit: - Litchis, strawberries, granadillas, musk melons, papaws and cherries - Other ................................................... -Mixtures of nuts or dried fruits of this Chapter. . . . . . . . . . . . . . . . . . . . . . . . Peel of Citrus Fruit or Melons (Including Watermelons), Fresh, Frozen, Dried or Provisionally Preserved in Brine, in Sulphur Water or in Other Preservative Solutions: ----------------------------------------------------------------------------------------------------------------------- I" . kg free No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER9 COFFEE,TEA, MATEAND SPICES 217 NOTES: 1. Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows: (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; (b) Mixtures of two or more of the products of different headings are to be classified under heading No. 09.10. The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11 2. Statis- Head- Sub- C D Article Description sticalUnit Rate of Duty ~---------- ing heading ~09.01 0901.1 0901.11 .10 9 .20 6 .90 7 0901.12 .10 5 .20 2 .90 3 Coffee, Whether or Not Roasted or Decaffeinated; Coffee Husks and Skins; Coffee Substitutes Containing Coffee in any Proportion: -Coffee, not roasted: = Not decaffeinated: Of the species Coffea arabica . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Of the species Coffea robusta .............................. - Other................................................... = Decaffeinated: Of the species Coffea arabica . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg free free free free free free 6c/kg 6c/kg 20% 1Oc/kg - Of the species Coffea robusta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ....... -Coffee, roasted: 0901.2 .......................................... 0901.21 6 = Not decaffeinated 0901.22 2 Decaffeinated. ............................................. = 0901.90 -Other: .10 9 = Coffee husks and skins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 6 = Coffee substitutes containing coffee. . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Tea, Whether or not Flavoured: 09.02 0902.10 9 -Green tea (not fermented) in immediate packings of a content not exceeding 3 r 0902.20 0902.30 0902.40 3 8 2 ~............................................................ -Other green tea (not fermented) .................................. -Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg ............ -Other black tea (fermented) and other partly fermented tea. . . . . . . . . . . . . kg kg kg kg free free free free ----------------------------------------------------------------------------------------------------------------------09.03 0903.00 8 Mat............................................................. ----------------------------------------------------------------------------------------------------------------------Pepper of the Genus Piper; Dried or Crushed or Ground Fruits of the Genus 09.04 Capsicum or of the Genus Pimenta: -Pepper: 0904.1 0904.11 2 = Neither crushed nor ground. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0904.12 9 = Crushed or ground. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0904.20 -Fruits of the genus Capsicum, or of the genus Pimenta, dried or crushed or ground: .30 2 = Fruits of the genus Capsicum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 7 = Fruits of the genus Pimenta. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------09.05 0905.00 5 Vanilla. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Cinnamon and Cinnamon-tree Flowers: 09.06 0906.10 3 -Neither crushednor ground. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0906.20 8 -Crushed or ground. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------09.07 0907.00 2 Cloves (Whole Fruit, Cloves and Stems). ............................. ----------------------------------------------------------------------------------------------------------------------09.08 f'lutmeg, Mace and Cardamoms: Nutmeg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0908.10 o kg free kg kg free free kg kg kg 25% free free - kg kg kg free free free '" = kg free 218 Act No. 20, 1998 0908.20 0908.30 5 5 = Mace Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 ..................................................... No. 1900 = Cardamoms ............................................... ----------------------------------------------------------------------------------------------------------------------09.09 0909.10 0909.20 0909.30 4 9 3 kg kg free free Seeds of Anise, Badian, Fennel, Coriander, Cumin, or Caraway; Juniper Berries: --Seeds of anise or badian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Seeds -Seeds of coriander. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of cumin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free free free free free 0909.40 8 -Seeds of caraway. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0909.50 2 -Seeds of fennel; juniper berries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Ginger, Saffron, Turmeric (Curcuma), Thyme, Bay Leaves, Curry and Other 09.10 Spices: 0910.10 .10 1 .20 9 0910.20 9 0910.30 3 0910.40 8 0910.50 2 0910.9 0910.91 0910.99 7 8 -Ginger: = Neither crushed nor ground. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Crushed or ground. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Saffron -Tumeric ................................................. (curcuma) ............................................. kg kg kg kg kg kg kg kg - Thyme; bay leaves. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Curry. ....................................................... -Other spices: ............... = Mixtures referred to in Note 1(b) to this Chapter. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 15% 20% free free free free free free "\ ./ . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 219 CHAPTER 10 CEREALS NOTES: 1. (a) (b) 2. The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading No. 10.06. Heading No. 10.05 does not cover sweet corn (Chapter 7). NOTE: crossing SUBHEADING 1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific of Triticum durum which have the same number (28) of chromosomes as that species. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ~,~~~~; 1001.10 1001.90 10.02 1002.00 7 3 6 ~~~~~-;~~~~~~~~--------------------------------------------------------------------------------Durumwheat kg kg -Other Rye............................................................. kg kg kg free free free --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------7 Barley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.03 1003.00 ----------------------------------------------------------------------------------------------------------------------- free free 10.04 1004.00 10.05 3 Oats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maize (Corn): -Seed. ....................................................... ----------------------------------------------------------------------------------------------------------------------- 1005.10 1 kg kg free free 1005.90 8 -Other ................................. ----------------------------------------------------------------------------------------------------------------------- 10.06 1006.10 1006.20 1006.30 1006.40 10.07 1007.00 5 4 4 9 4 Rice: -Rice in the husk (paddy or rough) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Husked (brown) rice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Semi-milled or wholly milled rice, whether or not polished or glazed. . . . . . -Broken rice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free free free free 3% ----------------------------------------------------------------------------------------------------------------------- Grain Sorghum. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Buckwheat. Millet and Canary Seed; Other Cereals: ----------------------------------------------------------------------------------------------------------------------- r 10.08 1008.10 1008.20 1008.30 1008.90 2 7 1 9 -Buckwheat ........................ -Millet........................................................ -Canary seed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other cereals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free 25% 25% 5% - . I" 220 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 11 No. 1900 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN NOTES: 1. This (a) (b) (c) (d) (e) (f) (A) Chapter does not cover: Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); Prepared flours, meals or starches of heading No. 19.01; Corn flakes or other products of heading No. 19.04; Vegetables, prepared or preserved, of heading No. 20.01, 20.04 or 20.05; Pharmaceutical products (Chapter 30); or Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by mass on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading No. 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading No. 11.04. Products falling in this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02 if the (b) percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by mass, than that shown against the cereal concerned. Otherwise they fall in heading No. 11.03 or 11.04. (B) Cereal Starch content (percentage) Ash content (percentage) Rate of Passage through a sieve with an aperture of 315 micrometres (microns) (oercentaae) (4) 80 500 micrometres (microns) (percentaae) (5) (1 ) Wheat and Rve (2) 45 (3) 2,5 Barlev Oats Maize (corn) and arain Sorahum Rice Buckwheat 3. 90 - 45 45 45 45 45 3 5 2 1,6 4 80 80 80 80 For the purposes of heading No. 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which: (a) in the case of maize (corn) products, at least 95 per cent by mass passes through a woven metal wire cloth sieve with (b) an aperture of 2 mm; in the case of other cereal products, an aperture of 1,25 mm. at least 95 per cent by mass passes through a woven metal wire cloth sieve with Stat is: Heading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------11.02 1102.10 1102.20 1102.30 1102.90 .10 .20 .30 .90 6 3 0 4 2 7 1 ----------------------------------------------------------------------------------------------------------------------11.01 1101.00 Wheat or Meslin Flour: 1101.00.10 1 = Wheat flour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 9 = Meslin flour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cereal Flours (Excluding That of Wheat or Meslin): -Rye flour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 50% 1c/kg ." kg kg kg 1,1c/kg 5% 20% -Maize (corn)flour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Rice flour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Oats flour, in immediate packings of a content exceeding 10 kg ....................................................... Oats flour, in immediate packings of a content not exceeding = 10 kg ..................................... = Sorghum flour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - kg kg kg kg 2,75c/kg 2,75c/kg 3% 0,65c/kg 11.03 1103.1 ~----------------------------------------------------------------------------------------------'Cereal Groats, Mealand Pellets: -Groats and meal: No. 1900 Act No. 20, 1998 1103.11 2 Government Gazette 30 June 1998 221 CUSTOMS AND EXCISE ACT, 1998 kg free = Of wheat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of oats: 1103.12 = kg 2,7Sc/kg .10 6 - In immediate packings of a content exceeding 10 kg. . . . . . . . . . . kg 2,7Sc/kg .20 3 - In immediate packings of a content not exceeding 10 kg ....... kg S% S Of maize (corn) ............................................ 1103.13 = kg 20% Of rice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1103.14 1 = kg O,6Sc/kg 1103.19 3 = Of other cereals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 03.2 -Pellets: kg free 7 1103.21 = Of wheat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other cereals: 1103.29 = Of oats, in immediate packings of a content exceeding .20 2 kg 2,7Sc/kg 10 kg...................................................... kg Other ................................................... free .90 3 ----------------------------------------------------------------------------------------------------------------------Cereal Grains Otherwise Worked (For Example, Hulled, Rolled, Flaked, 11.04 Pearled, Sliced or Kibbled), (Excluding Rice of Heading No. 10.06); Germ of Cereals, Whole, Rolled, Flaked or Ground: -Rolled or flaked grains: 1104.1 kg free 1104.11 6 = Of barley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free 2 1104.12 = Of oats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free 1104.19 7 = Of other cereals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (' 1104.2 -Other worked grains (for example, hulled, pearled, sliced or kibbled): kg free 1104.21 0 = Of barley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free Of oats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1104.22 7 = kg S% 1104.23 3 = Of maize (corn) ............................................ kg free 1104.29 1 = Of other cereals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free 1104.30 9 = Germ of cereals, whole, rolled, flaked or ground. . . . . . . . . . . . . . . . ~------------------------------Flour, Meal, Powder, Flakes, Granules and Pellets of Potatoes: 11.05 kg 20% 110S.10 3 -Flour, meal and powder. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Flakes, granules and pellets: 110S.20 kg 20% .10 S = Pellets made from pieces of potatoes ... . . . . . . . . . . . . . . . . . . . . . . kg Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20% .90 3 = ----------------------------------------------------------------------------------------------------------------------Flour, Meal and Powder of the Dried Leguminous Vegetables of Heading No. 11.06 07.13, of Sago or of Roots or Tubers of Heading No. 07.14 or ofthe Products of Chapter 8: kg 0,8c/kg 1106.10 7 -Of the dried leguminousvegetablesof headingNo.07.13. . . . . . . . . . . . . . 1106.20 -Of sago or of roots or tubers of heading No. 07.14: kg free .10 9 = Of sago, arrowroot or manioc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free .90 7 = 1106.30 6 -Of the products of Chapter 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 20% r-'-------------------------------------------------------------------------------------------------------------------.1.07 Malt, Whether or not Roasted: 1107.10 -Not roasted: kg free .10 8 = Of wheat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .20 S free = Of barley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 2,7Sc/kg .30 2 = Of oats, in immediate packings of a content exceeding 10 kg . . . . . .40 2 = Of oats, in immediaie packings of a content not exceeding kg 2,7Sc/kg 10 kg ....................................................... kg .SO 7 Of sorghum. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3% = kg O,8Sc/kg Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 6 = 1107.20 -Roasted: kg free .10 2 = Of wheat. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free .20 2 = Of barley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 2,7Sc/kg .30 7 = Of oats, in immediate packings of a content exceeding 10 kg. . . . . .40 4 = Of oats, in immediate packings of a content not exceeding kg 2,7Sc/kg 10 kg ....................................................... kg O,8Sc/kg Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 0 = ----------------------------------------------------------------------------------------------------------------------Starches; Inulin: 11.08 1108.1 -Starches: 1108.11 = Wheat starch: kg .10 8 free - In immediate packings of a content not exceeding 1,S kg. . . . . . . kg .90 6 10% - Other ................................................... 1108.12 = Maize (corn) starch: . kg In immediate packings of a content not exceeding 1,S kg. . . . . . . .10 4 free kg .90 2 '" 10% - Other ................................................... - 222 Act No. 20, 1998 1108.13 .10 0 .90 9 1108.14 .10 7 .90 5 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg kg kg No. 1900 = Potato starch: - In immediate packings of a content not exceeding 1,5 kg. . . . . . . - Other ................................................... = Manioc (cassava) starch: free 10% free 10% free 10% 20% 20% In immediate packings of a content not exceeding 1,5 kg. . . . . . . - Other ................................................... 1108.19 = Other starches: .10 9 - In immediate packings of a content not exceeding 1,5 kg. . . . . . . .90 7 - Other ................................................... 1108.20 9 -Inulin .......................................... ----------------------------------------------------------------------------------------------------------------------11.09 1109.00 3 Wheat G:uten, Whether or not Dried . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - kg . '" No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 223 CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICAL PLANTS; STRAW AND FODDER NOTES: 1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oilseeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2. Heading No. 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings Nos. 23.04 to 23.06. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading No. 12.09 does not, however, apply to the following even if for sowing: (a) Leguminous vegetables or sweet corn (Chapter 7); (b) Species or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings Nos. 12.01 to 12.07 or 12.11. Heading No. 12.11 applies, inter alia, to the following species of mint, rosemary, rue, sage and wormwood. Heading No. 12.11 does not, however, apply to: (a) Medicaments of Chapter 30; (b) (c) 5. For (a) (b) (c) plants or parts thereof; basil, borage, ginseng, hyssop, liquorice, all 3. 4. {\ Perfumery to toilet preparations of Chapter 33; or Insecticides, fungicides, herbicides, disinfectants or similar products of heading No. 38.08. the purposes of heading No. 12.12, the terms "seaweeds and other algae" does not include: Dead single-cell micro-organisms of heading No. 21.02; Cultures of micro-organisms of heading No. 30.02; or Fertilisers of heading No. 31.01 or 31.05. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------6 Soya Beans, Whether or not Broken. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.01 1201.00 ----------------------------------------------------------------------------------------------------------------------Ground-nuts, Not Roasted or Otherwise Cooked, Whether or Not Shelled or 12.02 kg 0,65c/kg Broken: 1202.10 r 1202.20 -------------------------------------------------------------------------------------------------------------------3 Copra ........................................................... 12.03 1203.00 ----------------------------------------------------------------------------------------------------------------------7 Linseed, Whether or Not Broken . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.04 1204.00 12.05 1205.00 o Rape or Colza Seeds, Whether or Not Broken. 4 -In sheiL...................................................... 9 -Shelled, whetherornotbroken . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free free free 10% 10% ----------------------------------------------------------------------------------------------------------------------........................ ----------------------------------------------------------------------------------------------------------------------4 Sunflower Seeds, Whether or Not Broken ............................ 12.06 1206.00 ----------------------------------------------------------------------------------------------------------------------Other Oil Seeds and Oleaginous Fruits, Whether or Not Broken: 12.07 1207.1 0 1207.20 1207.30 1207.40 1207.50 1207.60 1207.9 1207.91 1207.92 1207.99 2 7 1 6 0 5 5 1 6 -Palm -Cotton nuts and kernels. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . seeds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 10% -Castor oil seeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Sesamum -Mustard -Safflower seeds............................................... seeds seeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg 10% 10% 10% 10% 10% 10% 10% 10% 10% - -Other: = Poppy Shea seeds. nuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (karite nuts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = ----------------------------------------------------------------------------------------------------------------------Flours and Meals of Oil Seeds or Oleaginous Fruits, (Excluding Those of 12.08 Mustard): 1208.10 6 .-Of soya beans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 2 '" 1208.90 = Other. .................................................... kg kg 20% 20% 224 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------12.09 Seeds, Fruits and Spores, of a Kind Used for Sowing: 1209.1 -Beet seed: 1209.11 6 = Sugar beet seed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.19 7 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.2 -Seeds of forage plants, other than beet seed: 1209.21 0 = Lucerne (alfalfa) seed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.22 7 = Clover (Trifolium spp.) seed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.23 3 = Fescue seed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.24 9 = Kentucky blue grass (Poa pratensis L.) seed. . . . . . . . . . . . . . . . . . . 1209.25 6 = Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed. . . . 1209.26 2 = Timothy grass seed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.29 1 = Cither . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.30 9 -Seeds of herbaceous plants cultivated principally for their flowers. . . . . . . . 1209.9 -Other: 1209.91 2 = Vegetable seeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209.99 = Other: .10 0 - Seeds................................................... .90 9 - Other ................................................... ----------------------------------------------------------------------------------------------------------------------Hop Cones, Fresh or Dried, Whether or Not Ground, Powdered or in the Form 12.10 of Pellets; Lupulin: 1210.10 6 -Hop cones, neither ground nor powdered nor in the form of pellets. . . . . . . 1210.20 4 -Hop cones, ground, powdered or in the form of pellets; lupulin . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------12.11 Plants and Parts of Plants (Including Seeds and Fruits) of a Kind Used kg kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free free free free kg kg free free Primarily in Perfumery, in Pharmacy or For Insecticidal, Fungicidal or Similar Purposes, Fresh or Dried, Whether or Not Cut, Crushed or Powdered: 1211.10 1211.20 1211.90 3 8 .10 7 .20 4 -Liquorice -Ginseng roots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . roots. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg ~kg kg kg kg 15% 15% free 0,45c/kg 4c/kg 15% 20% -Other: = Pyrethrum. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Basil, borage, hyssop, mint, rosemary, rue and sage, neither ground nor crushed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 = Basil, borage, hyssop, mint, rosemary, rue and sage, ground or crushed. .................................................... .80 8 = Other of a kind used primarily in pharmacy. . . . . . . . . . . . . . . . . . . . . .90 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------12.12 Locust Beans, Seaweeds and Other Algae, Sugar Beet and Sugar Cane, Fresh, Chilled, Frozen or Dried, Whether or Not Ground; Fruit Stones and Kernels and Other Vegetable Products (including Unroasted Chicory Roots of The Variety Cichorium Intybus Sativum) of a Kind Used Primarily for Human Consumption, Not Elsewhere Specified or Included: 1212.10 7 -Locust beans including locust bean seeds . . . . . . . . . . . . . . . . . . . . . . . . . . 1212.20 -Seaweeds and other algae: .10 9 = Frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1212.30 6 -Apricot, peach or plum stones and kernels. . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Sugar beet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sugar cane. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = O,Uler: .10 8 = Chicory roots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 6 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------12.13 1213.00 6 Cereal Straw and Husks, Unprepared, Whether or Not Chopped, Ground, Pressed or in The Form of Pellets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 6 1212.9 1212.91 1212.92 1212.99 kg kg kg kg kg kg kg kg 20% 5% free 20% 20% 20% free 20% free '\ kg ----------------------------------------------------------------------------------------------------------------------12.14 Swedes, Mangolds, Fodder Roots, Hay, Lucerne (Alfalfa), Clover, Sainfoin, Forage Kale, Lupines, Vetches and Similar Forage Products, Whether or Not in the Form of Pellets: 1214.10 1214.90 4 - -Lucerne (alfalfa) meal and pellets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o -Other... ..................................................... kg kg free free '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER13 225 LAC; GUMS, RESINSAND OTHERVEGETABLESAPS AND EXTRACTS NOTES: 1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) Liquorice extract containing more than 10 per cent by mass of sucrose or put up as confectionery (heading No. 17.04); (b) (c) (d) (e) (f) (g) (h) (i) Malt extract (heading No. 19.01); Extracts of coffee, tea or mat (heading No. 21.01); Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); Camphor, glycyrrhizin or other products of heading No. 29.14 or 29.38; Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (heading No. 30.06); Tanning or dyeing extracts (heading No. 32.01 or 32.03); Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (Heading No. 40.01). StatisHeadSubheading C D Article Description sticalUnit Rate of Duty r.ing ----------------------------------------------------------------------------------------------------------------------Lac; Natural Gums, Resins, Gum-resins and Oleoresins 13.01 (for Example, Balsams): 2 -Lac ............................. 1301.10 7 -G~Affi~................................................... 1301.20 1301.90 9 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Vegetable Saps and Extracts; Pectic Substances, Pectinates and Pectates; 13.02 1302.1 1302.11 1302.12 1302.13 1302.14 1302.19 .05 .10 .90 1302.20 1302.3 4 0 9 0 2 9 5 1 kg kg kg free free free Agar-agar and other Mucilages and Thickeners, Whether or Not Modified, Derived from Vegetable Products: -Vegetable saps and extracts: = Opium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of liquorice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of hops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of pyrethrum or of the roots of plants containing rotenone ....... = Other: Vanilla oleoresin (vanilla extract). . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other, suitable for pharmaceutical purposes. . . . . . . . . . . . . . . . . . - Other ................................................... -Pectic substances, pectinates and pectates . . . . . . . . . . . . . . . . . . . . . . . . . -Mucilages and thickeners, whether of not modified, derived from vegetable products: = Agar-agar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: - Not modified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1302.31 1302.32 .10 .20 1302.39 .10 .20 0 7 5 2 - Modified................................................. = Other: Not modified .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Modified................................................. . '" 226 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 14 No. 1900 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES: 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. Heading No. 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No. 44.04). Heading No. 14.02 does not apply to wood wool (heading Heading No. 14.03 does not apply to prepared No. 44.05). No. 96.03). .J . jr 2. 3. 4. knots or tufts for broom or brush making (heading , StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading 14.01 1401.10 1401.20 1401.90 4 9 .10 8 .90 6 Vegetable Materials of a Kind used Primarily for Plaiting (for Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached or Dyed Cereal Straw, and Lime Bark): -Bamboos..................................................... -Rattans.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Osier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vegetable Materials of a Kind used Primarily as Stuffing or as Padding, (for Example, Kapok, Vegetable Hair and Eel-grass), Whether or Not Put up as a Layer With or Without Supporting Material: -Kapok ....................................... -Other ......................................... Example, Broomcorn, Piassava, Couch-grass and Istle), Whether or Not in Hanks or Bundles: -Broomcorn (Sorghumvulgarevar.technicum). . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ kg kg kg kg free free free free 14.02 "---------- 1402.10 8 1402.90 4 ----------------------------------------------------------------------------------------------------------------------14.03 Vegetable Materials of a Kind Used Primarily in Brooms or in Brushes (For kg kg free free 1403.10 1 1403.90 8 ----------------------------------------------------------------------------------------------------------------------14.04 Vegetable Products not Elsewhere Specified or Included: 1404.10 5 -Raw vegetable materials of a kind used primarily in dyeing or tanning . . . . 1404.20 -Cotton linters: .10 7 = Unprocessed .............................................. .90 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1404.90 1 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free kg kg kg kg free free 15% free r"\ ; - ..I' . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 227 SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES NOTES: 1. This (a) (b) (c) (d) (e) (f) 2. 3. Chapter does not cover the following: Pig fat or poultry fat of heading No. 02.09; Cocoa butter, fat or oil (heading No. 18.04); Edible preparations containing by mass more than 15 per cent of the products of heading No. 04.05 (generally Chapter 21); Greaves (heading No. 23.01) and residues of headings Nos. 23.04 to 23.06; Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; Factice derived from oils (heading No. 40.02). (heading No. 15.10). in the heading Heading no. 15.09 does not apply to oils obtained from olives by solvent extraction Heading No. 15.18 does not cover fats or oils or their fractions, merely denatured, appropriate to the corresponding undenatured fats and oils and their fractions. Soap-stocks, which are to be classified r'" oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.22. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------15.01 1501.00 or 15.03). Pig Fat (including Lard) and Poultry Fat, (excluding that of Heading No. 02.09 ........................................................ 15.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free free ----------------------------------------------------------------------------------------------------------------------5 Fats of Bovine Animals, Sheep or Goats, (excluding those of Heading No. 15.02 1502.00 ----------------------------------------------------------------------------------------------------------------------15.03 15.04 1503.00 9 Lard Stearin, Lard Oil, Oleostearin, Oleo-oil and Tallow Oil, Not Emulsified or Mixed or Otherwise Prepared. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fats and Oils and Their Fractions, of Fish or Marine Mammals, Whether or Not Refined, But Not Chemically Modified: -Fish-liver oils and theirfractions.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Fats and oils and their fractions of fish (excluding liver oils) . . . . . . . . . . . . . -Fats and oils and their fractions, of marine mammals. . . . . . . . . . . . . . . . . . kg kg 10% ~---------kg kg kg free free free r 15.05 1504.10 1504.20 1504.30 7 1 6 ----------------------------------------------------------------------------------------------------------------------Wool Grease and Fatty Substances Derived Therefrom (Including Lanolin: 1505.10 o -Woolgrease, crude. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 -Other.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1505.90 ----------------------------------------------------------------------------------------------------------------------Other Animal Fats and Oils and Their Fractions, Whether or Not Refined, But Not Chemically Modified: 1506.00.15 8 -Neat's-foot oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 5 -Other. ....................................................... ----------------------------------------------------------------------------------------------------------------------Soya-bean Oil and its Fractions, Whether or Not Refined, But Not Chemically 15.07 Modified: 1507.10 8 -Crude oil, whether or not degummed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other 1507.90 .20 9 = In containers holding 205 I or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.06 1506.00 .90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Ground-nut Oil and its Fractions, Whether or not Refined, But Not Chemically 15.08 Modified: 1 -Crude oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1508.10 1508.90 8 kg kg free 10% kg kg free 10% kg kg kg free 50,3c/kg 17c/kg - kg kg free free ----------------------------------------------------------------------------------------------------------------------15.09 -Other. ....................................................... ,Olive Oil and its Fractions, Whether or Not Refined, But Not Chemically JAodified: ., 228 Act No. 20, 1998 1509.10 1509.90 Government Gazette 30 June 1998 No. 1900 .' .. .. CUSTOMS AND EXCISE ACT, 1998 kg kg free 10% 5 -Virgin ....................................... 1 -Other:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------15.10 1510.00.10 0 Other Oils and Their Fractions, Obtained Solely From Olives, Whether or not Refined, But Not Chemically Modified, Including Blends of These Oils or Fractions With Oils or Fractions of Heading No. 15.09: ............. kg 10% ----------------------------------------------------------------------------------------------------------------------15.11 1511.10 1511.90 .20 8 9 Palm Oil and its Fractions, Whether or Not Refined, But Not Chemically Modified: -Crude oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: kg kg kg 12,5c/kg 78c/kg 40c/kg = In containers holding 205 I or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 0 = Otiler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------15.12 Sunflower-seed, Safflower or Cotton-seed Oil and Fractions Thereof, Whether or Not Refined, But Not Chemically Modified: 1512.1 -Sunflower-seed or safflower oil and fractions thereof: 1512.11 9 Crude oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 1512.19 = Other: .20 4 In containers holding 205 I or less .......................... .90 5 - Other .. 1512.2 -Cotton-seed oil and its fractions: 1512.21 3 = Crude oil, whether or not gossypol has been removed. . . . . . . . . . . 1512.29 = Other: .20 9 In containers holding 205 I or less . . . . . . . . . . . . . . . . . . . . . . . . . . .90 6 - Other................................................... kg kg kg kg kg kg free 55,5c/kg 21 ,2c/kg free 56,7c/kg 22,2c/kg /""""" - .~ , - ----------------------------------------------------------------------------------------------------------------------15.13 Coconut (Copra), Palm Kernel or Babassu Oil and Fractions Thereof, 1513.1 1513.11 1513.19 1513.2 1513.21 1513.29 15.14 Whether or Not Refined, But Not Chemically Modified: -Coconut (copra) oil and its fractions: = Crude oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Palm kernel or babassu oil and their fractions thereof: = Crude oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 7 8 kg kg kg kg free free free free ----------------------------------------------------------------------------------------------------------------------1514.10 1514.90 .20 .90 0 1 Rape, Colzs or Mustard Oil and Fractions Thereof, Whether or Not Refined, But Not Chemically Modified: = Crude oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: kg kg kg free 57,7c/kg 23,1c/kg - In containers holding 205 I or less ... . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... ----------------------------------------------------------------------------------------------------------------------15.15 Other Fixed Vegetable Fats and Oils (Including Jojoba Oil) and Their Fractions, Whether or Not Refined, But Not Chemically Modified: 1515.1 -Linseed oil and its fractions: 1515.11 0 = Crude oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515.19 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515.2 -Maize (corn) oil and its fractions: 1515.21 4 = Crude oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515.29 = Other: .20 6 - In containers holding 205 I or less .......................... .90 0 - Other................................................... 1515.30 2 = Castor oil and its fractions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515.40 7 = Tung oil and its fractions .................................... 1515.50 1 = Sesame oil and its fractions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515.60 6 = Jojoba oil and its fractions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515.90 6 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------15.16 Animal or Vegetable Fats and Oils and Their Fractions, Partly or Wholly -~ kg kg kg kg kg kg kg kg kg kg free free free 25,3c/kg free free 10% 10% 10% 10% - 1516.10 1516.20 7 .10 9 .90 7 '" . Hydrogenated, Inter-esterified, Re-esterified or Elaidinised, Whether or Not Refined, But Not Further Prepared: -Animal fats and oils and their fractions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Vegetable fats and oils and their fractions: = Castor oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg 10% free 10% No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 229 ----------------------------------------------------------------------------------------------------------------------15.17 1517.10 o 7 1517.90 ----------------------------------------------------------------------------------------------------------------------9 Animal or Vegetable Fats and Oils and Their Fractions, Boiled, Oxidised, 15.18 1518.00 Margarine; Edible Mixtures or Preparations of Animal or Vegetable Fats or oils or of Fractions of Different Fats or Oils of This Chapter (Excluding Edible Fats or Oils or Their Fractions of Heading No. 15.16): -Margarine,(excludingliquidmargarine) .. . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ Dehydrated, Sulphurised, Blown, Polymerised by Heat in Vacuum or in Inert Gas or Otherwise Chemically Modified (Excluding Those of Heading No. 15.16);Inedible Mixtures or Preparations of Animalor VegetableFats or Oils or of Fractions of Different Fats or Oils of this Chapter, not Elsewhere Specified or Included. ............................................. kg kg 10% 10% kg 10% ----------------------------------------------------------------------------------------------------------------------[15.19] Deleted with effect from 1996.07.05 ----------------------------------------------------------------------------------------------------------------------15.20 15.21 1520.00 3 Clycerol, Crude; Glycerol Waters and Glycerol Lyes ................... kg free ----------------------------------------------------------------------------------------------------------------------Vegetable Waxes (Excluding Tri-Glycerides), Beeswax, Other Insect Waxes and Spermaceti, whether or not Refined or Coloured: -Vegetable Waxes: = Carnauba wax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other..................................................... Degras; Residues Resulting from the Treatment of Fatty Substances or Animal or Vegetable Waxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1521.10 .10 9 .90 7 1521.90 8 1522.00 -Other. ....................................................... ----------------------------------------------------------------------------------------------------------------------15.22 kg kg kg free 10% 10% o kg 10% - . .'" 230 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SECTION IV TOBACCO AND No. 1900 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; MANUFACTURED TOBACCO SUBSTITUTES NOTE: 1. In This Section the Term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent by mass. CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES NOTES: 1. 2. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs and other aquatic preserved by the processes specified in Chapter 2 or 3 or heading No. 05.04. invertebrates, prepared or Food preparations fall in this Chapter provided that they contain more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by mass. These provisions do not apply to the stuffed products of heading no. 19.02 or the preparations of heading no. 21.03 or 21.04. NOTES: . ~ SUBHEADING 1. For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net mass content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading no. 16.02. The fish and crustaceans specified in the subheading of heading No. 16.04 or 16.05 under their common the same species as those mentioned in Chapter 3 under the same name. names only, are of 2. StatisHeadSub- C D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------16.01 1601.00 Sausages and Similar Products, of Meat, Meat Offal or Blood; Food Preparations Based on These Products: de foie gras and foie gras (goose liver paste) 1601.00.10 0 -Pat .................. kg 5,5c/kg .90 9 16.02 1602.10 1602.20 . -Other -Homogenised -Of = Pat de foie ........................................... preparations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg 40% ~ free 5,5c/kg 50% free 20% 27% 20% 27% Other Prepared or Preserved Meat,Offalor Blood: 1 .10 3 liver of any animal: .90 1 1602.3 1602.31 1602.32 7 .10 0 .90 9 1602.39 .10 5 .90 3 1602.4 1602.41 1602.42 1602.49 1 8 2 .30 4 gras and foie gras (goose liver paste) ............ = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of poultry of heading No. 01.05: = Of turkeys. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of fowls of the species Gallus domesticus: - Pastes .................................................. - Other ................................................... = Other: - Pastes .................................................. - Other ................................................... -Of swine: = Hams and cuts thereof. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -= Shoulders and cuts thereof .................................. 40% 40% = Other, including mixtures: Cooked rib, frozen, not marinated, in immediate packings, of a content of 10 kg or more. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 8 Other ................................................... 1602.50 -Of bovine animals: .30 1 = Tripe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 9~ = Other, dehydrated, in immediate packings of a content of 5 kg or more .90 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free 40% free free 40% No. 1900 Act No. 20, 1998 1602.90 .10 .20 .90 5 2 3 -Other, including Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 preparatians .of blood .of any animal: 231 = Pastes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . campasite faad preparatians .................... = Hamagenised = Other ..................................................... kg kg kg 20% free 40% ----------------------------------------------------------------------------------------------------------------------Extracts and Juices .ofMeat, Fish .orCrustaceans, M.olluscs .orOther Aquatic 16.03 1603.00 Invertebrates: 1603.00.10 8 -Extracts .ofmeat. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 5 -Juices .ofmeat; extracts .offish. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 6 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Prepared .or Preserved Fish; Caviar and Caviar Substitutes Prepared Fr.om 16.04 Fish Eggs: -Fish, whale or in pieces, but nat minced: 1604.1 1604.11 5 = Salman ................................................... 1604.12 = Herrings: Frazen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 9 .90 7 1604.13 r. .05 .10 .15 .20 .80 9 5 6 2 6 Other ................................................... Sardines, sardenella and brisling .or sprats: = Sardines (Sardine pilchard us), in .oil, in airtight metal cantainers Sprats (Sprattus sprattus) in .oil, in airtight metal cantainers .... Sardinella (Sardinella spp.), in airtight metal cantainers . . . . . . . . Sardines (pilchards) (Sardinaps spp.),in airtight metal cantainers Other, frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg 25% 25% 20% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 6c/kg 25% .or 200c/kg 6c/kg 2,4c/kg net 2,4c/kg net 2,4c/kg net free 25% .or 200c/kg 6c/kg 25% .or 20Oc/kg 6c/kg 25% .or 20Oc/kg 6c/kg 6c/kg 25% 25% .or 200c/kg 6c/kg 6c/kg 16,5c/kg with a maximum .of 25% free 25% 6c/kg 25% .or 20Oc/kg 6c/kg 30% 27% .90 3 1604.14 10 .90 7 1604.15 .10 8 .20 5 .90 6 7 1604.16 1604.19 .10 3 .20 0 Other ;......... = Tunas, skipjack and banita (Sarda spp.): Fr.ozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... Mackerel: = Frozen ............................................. In airtight metal cantainers, nat frozen. . . . . . . . . . . . . . . . . . . . . . . Other ................................................... = Anch.ovies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Frazen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Harse-mackerel (Trachurus trachurus), in airtight metal cantainers, nat frozen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... = Other prepared .or preserved fish: - Fish paste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r .90 1604.20 .10 0 .20 .30 .40 .80 .90 1604.30 .10 .20 8 5 2 Hamagenised campasite faad preparatians. . . . . . . . . . . . . . . . . . . Other anchavies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other sardines (pilchards) (Sardinaps spp.), mackerel and harsemackerel (Trachurus trachurus), in airtight metal cantainers . Other frazen ............................................. kg kg kg kg kg kg kg 9 5 2 Other ................................................... Caviar and caviar substitutes: = Caviar substitutes. - Caviar................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------16.05 1605.10 .10 0 .80 0 .90 8 1605.20 .10 4 .80 5 .90 2 - Crustaceans, Preserved: -Crab: M.olluscs and Other Aquatic Invertebrates, Prepared .or kg kg kg kg kg kg c.ompasite faad preparatians .................... = Other, in airtight metal cantainers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Shrimps and prawns: = Hamagenised free 5,5c/kg 5,5c/kg free 5,5c/kg 5,5c/kg = Hamagenised campasite faad preparatians .................... ,~ Other, in airtight metal cantainers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232 Act No. 20, 1998 1605.30 .10 9 .90 7 1605.40 .10 3 .80 4 .90 1 1605.90 .10 .20 .30 .40 .90 6 3 0 8 4 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg kg kg kg kg kg No. 1900 -Lobster: = Homogenised composite food preparations . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other crustaceans: free 30% free 5,5c/kg 5,5c/kg free 5,5c/kg 5,5c/kg 2,75c/kg 2,25c/kg = Homogenised = Other. -Other: composite food preparations .................... Other, in airtight metal containers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . = .................................................... = Homogenised composite food preparations . . . . . . . . . . . . . . . . . . . . = Other = Other = Other. molluscs, molluscs. in airtight metal containers. ................... ............................................ = Other aquatic invertebrates, in airtightmetal containers. . . . . . . . . . .................................................... . I - . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 233 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY NOTE: 1. This Chapter does not cover the following: (a) Sugar confectionery containing cocoa (heading No. 18.06); (b) Chemically pure sugars (exciuding sucrose, lactose, maltose, glucose and fructose) 29.40; or (c) Medicaments or other products of Chapter 30. Note: or other products of heading No. Subheading 1. For the purposes of subheading Nos. 1701.11 and 1701.12. "raw sugar" means sugar whose content of sucrose by mass, in the dry state corresponds to a polarimeter reading of less than 99,5 degrees. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------0.01 Cane or Beet Sugar and Chemically Pure Sucrose, in Solid Form: 1701.1 -Raw sugar not containing added flavouring or colouring matter: 1701.11 6 ~ Cane sugar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1701.12 2 = Beet sugar ................................................ 1701.9 -Other: 1701.91 2 = Containing added flavouring or colouring matter. . . . . . . . . . . . . . . . 1701.99 3 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose and 17.02 Fructose, in Solid Form; Sugar Syrups Not Containing Added Flavouring or Colouring Matter; Artificial Honey, Whether or Not Mixed With Natural Honey; Caramel: -Lactose and lactose syrup: 1702.1 1702.11 = Containing by mass 99 per cent or more lactose expressed as anhydrous lactose, calculated on the dry matter. . . . . . . . . . . . . . . . . . 1702.19 0 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Maple sugar and maple syrup: 1702.20 .10 5 = Maple sugar . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .30 0 = Maple syrup . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1702.30 2 -Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 per cent by mass of fructose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1702.40 7 -Glucose and glucose syrup, containing in the dry state at least 20 per cent but less than 50 per cent by mass of fructose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Chemically pure fructose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1702.50 -Other fructose and fructose syrup, containing in the dry state more than 50 per cent by mass of fructose: .10 3 = Fructose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 0 = Fructose syrup ............................................ -Other, including invert sugar: 1702.90 .10 7 = Palm sugar, not containing added flavouring or colouring matter ...................................................... .20 4 = Palm sugar, containing added flavouring or colouring matter. . . . . .25 5 = Maltose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 1 = Other sugars. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 6 = Golden syrup .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------17.03 Molasses Resulting From The Extraction or Refining of Sugar: 7 -Cane molasses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1703.10 1702.60 1703.90 17.04 1704.10 1704.90 3 -Other.. kg kg kg kg 48,3c/kg 48,3c/kg 48,3c/kg 48,3c/kg kg kg kg kg kg kg kg 2,75c/kg 2,75c/kg 1c/kg 0,99c/kg 1c/kg 1c/kg 3,5c/kg kg kg 5c/kg free kg kg kg kg kg kg 0,99c/kg 1c/kg 3,5c/kg 5c/kg 1c/kg free - kg free kg free ...................................................... ,------------------------------------kg kg 27,5% or 23c/kg 27,5% or 23c/kg o 7 Sugar Confectionery (Including White Chocolate), Not Containing Cocoa: -Chewing gum, whether or not sugar-coated. . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ '" . 234 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER18 COCOAAND COCOAPREPARATIONS No. 1900 NOTES: 1. 2. This Chapter does not cover the preparations of headings No. 04.03, 19.01, 19.04, 19.05,21.05,22.02,22.08,30.03 containing cocoa and, subject to Note 1 to this Chapter, or 30.04. other food Heading No. 18.06 indudes sugar confectionery preparations containing cocoa. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------18.01 1801.00 7 Cocoa Beans, Whole or Broken, Raw or Roasted. . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------18.02 1802.00 o Cocoa Shells, Husks, Skins and Other Cocoa Waste. . . . . . . . . . . . . . . . . . . kg kg free free ----------------------------------------------------------------------------------------------------------------------18.03 Cocoa Paste, Whether or Not Defatted: 1803.10 9 -Not defatted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1803.20 3 -Wholly or partly defatted.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free free ----------------------------------------------------------------------------------------------------------------------18.04 1804.00 8 Cocoa Butter, Fat and Oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.05 1805.00 Cocoa Powder, not Containing Added Sugar or Other Sweetening Matter. ----------------------------------------------------------------------------------------------------------------------18.06 Chocolate and Other Food Preparations Containing Cocoa: 1806.10 1806.20 8 ----------------------------------------------------------------------------------------------------------------------- -Cocoa powder, containing added sugar or other sweetening matter. . . . . . kg 20% .10 .90 1806.3 1806.31 1806.32 1806.90 .20 0 5 1 5 -Other preparations in blocks, slabs or bars of a mass of more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: = Chocolate and sugar confectionery containing cocoa. . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other, in blocks, slabs or bars: = Filled..................................................... = Not filled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Cake mixtures, of flour, meal, starch or malt extract, containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, or of goods of headings Nos. 04.01 to 04.04, less than 5 per cent by mass of cocoa calculated on a totally defatted basis, containing gluten = Bread and cake mixtures, of flour, meal, starch or malt extract, containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, or of goods of headings Nos. 04.01 to 04.04, containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis, gluten free. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cornflour, of flour, meal, starch or malt extract, containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, or of goods of headings Nos. 04.01 to 04.04, containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis. . . . . . . . . . . . kg kg kg kg 27,5% or 33c/kg 20% 20% 20% kg 30% or 4,5c/kg .30 8 kg free .40 5 kg 10% or 55c/kg less 90% .50 2 .60 2 .70 7 .90 1 = Pudding powders, of flour, meal, starch or malt extract, containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, or of goods of headings Nos. 04.01 to 04.04, containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis. . . . . . . . = Prepared foods (excluding prepared rice) obtained by the swelling or roasting of cereals or ceral products, containing less than 6 per cent by mass of cocoa calculated on a totally defatted basis. . . . . . . . . . . . . . . = Prepared rice, containing less than 6 per cent by mass of cocoa calculated on a totally defatted basis, but containing less than 8 per cent by mass of cocoa calculated on a totally defatted basis. . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 30% kg 25% kg kg 5c/kg 20% . '. -. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 235 CUSTOMS AND EXCISE ACT, 1998 CHAPTER19 PREPARATIONSOF CEREALS, FLOUR,STARCHOR MILK; PASTRYCOOKS' PRODUCTS NOTES: 1. This Chapter does not cover the following: (a) Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.09); (c) 2. or Medicaments or other products of Chapter 30. For the purposes of heading No. 19.01, the terms "flour" and "meal" mean: (a) Cereal flour and meal of Chapter 11, and (b) Flour, meal and powder of vegetable origin of any Chapter (excluding flour, meal or powder of dried vegetables No. 07.12), of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06)). (heading 3. 4. Heading No. 19.04 does not cover preparations containing more than 6 per cent by mass of cocoa calculated on a totally defptter:l basis or coated with chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06) For the purposes of heading No. 19.04, the expression "otherwise prepared" beyond that provided for in the headings of or Notes to Chapter 10 or 11. means prepared or processed to an extent r Heading Subheading C D Article Description StatissticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Malt Extract; Food Preparations of Flour, Meal, Starch or Malt Extract, Not 19.01 Containing Cocoa or Containing Less than 40 per cent by mass of cocoa calculated on a totally defatted basis, not Elsewhere Specified or Included; Food Preparations of Goods of Headings No. 04.01 to 04.04, not Containing Cocoa or Containing Less than 5 per cent by mass of cocoa calculated on a totally defatted basis, not Elsewhere Specified or Included: -Preparations for infant use, put up for retail sale. . . . . . . . . . . . . . . . . . . . . . -Mixes and doughs for the preparation of baker's wares of heading No. 19.05: = Cake mixtures (excluding gluten free) . . . . . . . . . . . . . . . . . . . . . . . . . = Bread and cake mixtures, gluten free. . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Cornflour. ................................................. 1901.10 1901.20 3 .10 5 .20 2 .90 3 kg kg kg kg kg kg kg 20% 30% or 4,5c/kg free 20% 10% or 55c/kg less 90% 30% 20% 1901.90 10 7 (- .......................................... .20 4 = Pudding powders. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 5 = ----------------------------------------------------------------------------------------------------------------------Pasta, Whether or Not Cooked or Stuffed (With Meat or Other Substances) 19.02 1902.1 1902.11 1902.19 1902.20 or Otherwise Prepared, Such as Spaghetti, Macaroni, Noodles, Lasagne, Gnocchi, Ravioli, Cannelloni; Couscous, Whether or Not Prepared: = Uncooked pasta, not stuffed or otherwise prepared: 3 4 eggs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Containing = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg 30% 30% 3c/kg 5,5c/kg 20% 20% 30% 20% free = Stuffed pasta, whether or not cooked other wise prepared: .10 9 Stuffed with meat. .......................... or molluscs. ..... .20 6 - Stuffed with fish, crustaceans ................................. .90 7 - Other 1902.30 6 = Other pasta. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1902.40 = Couscous: .10 8 - Not prepared. .............................. .90 6 - Other ................................................... ----------------------------------------------------------------------------------------------------------------------- .............. .............. .............. .............. - .............. Flakes, Grains, Pearls, Siftings or in Similar Forms . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Prepared Foods Obtained by the Swelling or Roasting of Cereals or Cereal 19.04 19.03 1903.00 6 Tapioca and Substitutes Therefor Prepared from Starch, in the Form of Products (for Example, Corn Flakes); Cereals (Excluding Maize (Corn», in Grain Form or in the Form of Flakes or other Worked Grains (Except Flour and Meal), Pre-cooked or otherwise prepared, not Elsewhere specified or included: 1904.10 4 '~Prepared foods obtained by the swelling or roasting of cereals or cereal products.. kg 25% 236 Act No. 20, 1998 1904.20 10 6 .90 4 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg -Prepared foods obtained for unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: 5% 25% 5c/kg 20% = "Muesli" type preparations based on unroasted cereal flakes. . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1904.90 -Other: 10 8 = Prepared rice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 6 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Bread, Pastry, Cakes, Biscuits and Other Baker's Wares, Whether or Not 19.05 Containing Cocoa; Communion Wafers, Empty Cachets of a Kind Suitable for Pharmaceutical Use, Sealing Wafers, Rice Paper and Similar Products: 1905.10 1905.20 1905.30 1905.40 1905.90 .10 .20 9 .30 6 .90 1 8 2 7 1 -Crispbread -Gingerbread -Sweet -Rusks, ................................................... and the like . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg 25% 25% 25% 25% 3,6c/kg with a maximum of 25% 20%. 20% 25% biscuits; waffles and wafers ...... toasted bread and similar toasted products. . . . . . . . . . . . . . . . . . . . .............................................. -Other: = Gluten bread. = Communion wafers, expty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. . . . . . . . . . . . . . . = Bread Crumbs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 20 237 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS NOTES: 1. This Chapter does not cover the following: (a) Vegetables, fruit or nuts, prepared or preserved by the processed specified in Chapters 7,8 or 11; (b) Food preparations containing more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, (c) 2. 3. molluscs or other aquatic invertebrates, or any combination thereof (Chapter Homogenised composite food preparations of heading No. 21.04. 16); or almonds or the like in the form of sugar Headings Nos. 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06). Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a). Tomato juice the dry mass content of which is 7 per cent or more is to be classified For the purposes of heading No. 20.09, the expression "juices, unfermented of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding NOTES: in heading No. 20.02. added spirit" means juices 4. 5. and not containing 0,5 per cent vol. SUBHEADING 1. r 2. For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net mass content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading No. 20.05. For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net mass content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparations for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over the other subheadings of heading No. 20.07. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------Vegetables, Fruit, Nuts and Other Edible Parts of Plants Prepared 20.01 or kg kg kg kg 20% 20% 25% 20% Preserved by Vinegar or Acetic Acid: 2001.10 2001.20 2001.90 5 7 -Cucumbers -Onions. -Other: and gherkins. ....................................... ...................................................... .10 9 = Olives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f' .90 7 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ------------------------------------------------------------------------------------------------------------------Tomatoes Prepared or Preserved Otherwise than by Vinegar or Acetic Acid: 20.02 2002.10 - Tomatoes. whole or in pieces: .10 6 = Frozen (excluding prepared meals) . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2002.90 20.03 2003.10 .10 6 .90 8 2003.20 7 5 -Other. ....................................................... kg kg kg 20% 110c/kg less 80% 15% ----------------------------------------------------------------------------------------------------------------------Mushrooms and Truffles, Prepared or Preserved Otherwise than by Vinegar or Acetic Acid: -Mushrooms: = Frozen (excluding prepared meals) . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Truffles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - kg kg kg 20% 20% free ----------------------------------------------------------------------------------------------------------------------Other Vegetables Prepared or Preserved Otherwise than by Vinegar or Acetic 20.04 Acid, Frozen (excluding Products of Heading No. 20.06): .................................................... 2004.10 6 -Potatoes. -Other vegetables and mixtures of vegetables: 2004.90 .10 1 = Cabbages. cucumbers and gherkins . . . . . . . . . . . . . . . . . . . . . . . . . . .20 7 = Peas (Pisum sativum), beans (Vigna spp., Phaseolus spp.) and lentils... .30 4 = Olives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 8 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------other Vegetables Prepared or Preserved Otherwise than by Vinegar or Acetic 20.05 - kg kg kg kg kg 20% 4,15c/kg 4,15c/kg 25% 20% Acid, not Frozen (Excluding Products of Heading No. 20.06): 238 Act No. 20, 1998 2005.10 2005.20 2005.40 .10 0 .90 9 2005.5 2005.51 2005.59 2005.60 2005.70 2005.80 2005.90 .10 3 .20 0 .30 8 .90 1 4 5 2 7 1 5 4 -Homogenised -Potatoes. Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 vegetables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................................................... kg kg 20% 20% -Peas (Pisum sativum): = Preparations of flour or meal, of a kind used as infant food or for dietic or culinary purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Beans (Vigna spp., Phaseolus spp.): = Beans, shelled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Asparagus. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Olives -Sweet ....................................................... corn (Zea mays var. saccharata) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... kg kg kg kg kg kg kg kg kg kg kg 20% 4.15c/kg 4.15c/kg 4,15c/kg 20% 25% 20% 6,6c/kg with a maximum of 25% 4,15c/kg 4,15c/kg 20% /~ -Other vegetables and mixtures of vegetables: = Pickles, mustard pickles, chutney and like preparations. = Lentils, cucumbers and gherkins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sauerkraut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sugar (Drained, Glac or Crystallised): = Candied peel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Crystallised fruits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cherries, drained or glac ----------------------------------------------------------------------------------------------------------------------Vegetables, Fruit, Nuts, Fruit-peel and Other Parts of Plants, Preserved by 20.06 2006.00 2006.00.10 .20 6 3 kg kg kg .30 0 .................................... .90 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free 30% or 7,25c/kg 20% or 215c/kg less 80% 30% or 7,25c/kg ----------------------------------------------------------------------------------------------------------------------20.07 Jams, Fruit Jellies, Marmalades, Fruit or Nut Puree and Fruit or Nut Pastes, Being Cooked Preparations, Whether or Not Containing Added Sugar or Other Sweetening Matter: 2007.10 7 -Homogenised preparations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2007.9 2007.91 2007.99 .10 .20 .90 8 5 6 9 kg kg kg kg kg 30%or 4,5c/kg 30%or 4,5c/kg 30%or 4,5c/kg 30%or 4,5c/kg 30% or -Other: = Citrus fruit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Jams and fruit jellies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fig paste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... ----------------------------------------------------------------------------------------------------------------------- 4,5c/kg " 20.08 2008.1 2008.11 2008.19 2008.20 2008.30 7 8 5 Fruit, Nuts and Other Edible Parts of Plants, Otherwise Prepared or Preserved, Whether or Not Containing Added Sugar or Other Sweetening Matter or Spirit, Not Elsewhere Specified or Included: -Nuts, ground-nuts and other seeds, whether or not mixed together: .............................................. = Other including mixtures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Pineapple. ................................................... = Ground-nuts. kg kg kg kg kg kg kg kg kg kg kg kg kg kg 0,99c/kg free 55% 5% 5% 5% 5% 5% 5% 5% 20% 5% 5% 5% .10 7 .90 5 2008.40 4 2008.50 9 2008.60 3 2008.70 2008.80 2008.9 2008.91 2008.92 8 2 3 .10 7 .90 5 2008.99 .10 -Citrus fruit: = Oranges (Excluding pulp). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Pears. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Apricots. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cherries ..................................................... -Peaches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Strawberries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other, including mixtures other than those of subheading 2008.19: = Palm hearts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mixtures: - '" . - Pulp.................................................... - Other ................................................... = Other: - Grapes.................................................. No. 1900 ". Act No. 20, 1998 .20 .30 .40 .50 9 6 3 0 Government Gazette 30 June 1998 239 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg 5% 5% free free 5% .90 3 20.09 Guavas (Excluding pulp) . . . . . .... . ... . ... . ...... . .. . .... . Bananas (Excluding pulp).. . .... . ... . .. . .. . ... . .. . ... . . . . ..... . .... . ... . .......... Tamarinds ... . ......... . ... . Ginger preserved in syrup, in immediate packings of a content of 45 kg or more. . . . ... . ... . .. . ... . .. . .. . .. . .. Other .... . ... . .... . .. . ... . .. . ... . .. . . . Fruit Juices (Including Grape Must) and Vegetable Juices, Unfermented and Not Containing Added Spirit, Whether or Not Containing Added Sugar or Other Sweetening Matter: -Orange juice: . = Frozen. . . . . . . . . . . . . ............................................... juice. ............................................... ....................... ----------------------------------------------------------------------------------------------------------------------- 2009.1 2009.11 2009.19 2009.20 2009.30 2009.40 2009.50 2009.60 2009.70 2009.80 .10 .20 2009.90 .10 .20 8 5 3 0 0 1 9 3 8 2 7 1 = Other. -Grapefruit -Juice of any other single citrus fruit. juice. -Pineapple ....................................... ........ .................. - Tomato juice. -Grape -Apple -Juice juice .................... grape must) . . . juice (including ............ kg kg kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 20% 25% 5% free 20% 25% 20% 25% of any other single fruit or vegetable: . .......... = Fruit juices. Vegetable juices ... . . . . = -Mixtures of juices: = Fruit juices = Vegetable juices .......................................... ........................................... - . '" 240 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER21 MISCELLANEOUS EDIBLEPREPARATIONS No. 1900 NOTES: 1. This (a) (b) (c) (d) (e) Chapter does not cover: Mixed vegetables of heading No. 07.12; Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01); Flavoured tea (Heading No. 09.02); Spices or other products of headings Nos. 09.04 to 09.10; Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or Prepared enzymes of heading No. 35.07. referred to in Note 1 (b) above are to be classified in heading No. 21.01. , ~ (f) (g) 2. 3. Extracts of the substitutes For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables and fruit, put up for retail sale as infant/ood or for dietetic purposes, in containers of a net mass content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients. Stat isHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------21.01 Extracts, Essencesand Concentrates, of Coffee, Tea or Mat and Preparations 2101.1 2101.11 .10 .90 2101.12 .10 .90 2101.20 7 5 1 0 9 With a Basis of These Products of With a Basis of Coffee, Tea or Mat; Roasted Chicory and Other Roasted Coffee Substitutes, and Extracts, Essences and Concentrates Thereof: - Extracts essences and concentrates, of coffee preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: = Extracts, essences and concentrates: - Mixtures of ground roasted coffee with vegetable fats. . . . . . . . . . - Other ............................................... = Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: - Mixtures of ground roasted coffee with vegetable fats. . . . . . . . . . - Other................................................... -Extracts, essences and concentrates, of tea or mat, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mat . -Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: = Roasted chicory and other roasted coffee substitutes. . . . . . . . . . . . = Other..................................................... kg kg 20% 25% kg kg 20% 25% kg free '" 2101.30 .10 .90 3 1 kg kg 9,2c/kg 25% ----------------------------------------------------------------------------------------------------------------------21.02 2102.10 o 2102.20 5 -Inactive yeasts; other single-cell micro-organisms. dead . . . . . . . . . . . . . . . 2102.30. 5 -Prepared baking powders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------21.03 Sauces and Preparations Therefor; Mixed Condiments and Mixed Seasonings; Mustard Flour and Meal and Prepared Mustard: Yeasts (Active or Inactive); Other Single-cell Micro-organisms, Dead (But Not Including Vaccines of Heading No. 30.02); Prepared Baking Powders: -Active yeasts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg 15% 15% 30% 2103.10 2103.20 2103.30 4 9 .10 0 .20 8 -Soya sauce. .................................................. kg kg kg kg kg kg 5% 5% 8c/kg 5% 20% 5% - Tomato ketchup and o!her tomato sauces . . . . . . . . . . . . . . . . . . . . . . . . . . -Mustard flour and meal and prepared mustard: = Mustard flour and meal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Prepared mustard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: therefor, = Sauces and preparations Other..................................................... = of flour, meal or malt extract. .. - 2103.90 .10 8 .90 6 21.04 ----------------------------------------------------------------------------------------------------------------------- 2104.10 '" .10 5 . Soups and Broths and Preparations Therefor: Homogenised Composite food Preparations: -Soups and broths and preparations therefor: = Preparations for soups and broths. . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 20% No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 241 = Other, in powder, solid or other concentrated form.............. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Homogenised composite food preparations . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------21.05 2105.00 Ice Cream and other Edible Ice, Whether or Not Containing Cocoa: .10 4 -Ice cream not containing cocoa or added sugar. . . . . . . . . . . . . . . . . . . . . . .20 1 -Ice cream containing cocoa or added sugar. . . . . . . . . . . . . . . . . . . . . . . . . .90 2 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------.20 2 .90 3 2104.20 2 21.06 2106.10 .10 2 .90 0 2106.90 .17 6 .25 7 .35 4 .50 8 .65 6 Food Preparations Not Elsewhere Specified or Included: -Protein concentrates and textured protein substances: = Soya protein concentrates, in powder form, with a protein content, on the basis of the dry substance, exceeding 65 per cent. . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Disaccharide free infants' food, in powder form. . . . . . . . . . . . . . . . . = Syrups (excluding syrups with a basis of fruit juice) .. . . . . . . . . . . . (excluding sweetening substances with a basis = Sweetening substances of saccharine. ............................................... = Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compound a for the manufacture = of beveragesalcoholic preparations of by kind used 0,5 per cent or more, of an alcoholic strength volume of but not exceeding 1,713 per cent (excluding those based on odoriferous substances) ................................................. = Other compound alcoholic preparations (excluding those based on odoriferous substances) of a kind used for the manufacture of beverages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg 25% 3c/kg free 10% 25% 20% kg kg kg kg kg kg 10% 20% free free 5% 10% ('. kg 25% .70 2 kg .90 7 = Other. .................................................... kg 317,64c/1 of absolute alcohol 20% - . ''0 242 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR No. 1900 NOTES 1. This Chapter does not cover the following: (a) Products of this Chapter (excluding those of heading No. 22.09) prepared for culinary purposes and thereby unsuitable for consumption as beverages (generally heading No. 21.03); (b) Sea water (heading No. 25.01); (c) Distilled or conductivity water or water of similar purity (heading No. 28.51); (d) Acetic acid of a concentration exceeding 10 per cent by mass of acetic acid (heading No. 29.15); (e) Medicaments of heading No. 30.03 or 30.04; or (f) Perfumery or toilet preparations (Chapter 33). For the purposes of this Chapter temperature of 20°C. and of Chapters 20 and 21, the "alcoholic strength by volume" rendered 2. 3. shall be determined at a For the purposes of heading No. 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0,5 per cent vol. Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate. NOTE: wine which, when kept at a temperature SUBHEADING 1. For the purposes of subheading No. 2204.10, the expression "sparkling wine"means of 20°C in closed containers, has an excess pressure of not less than 300 kPa. NOTES: ADDITIONAL 1. The relative density of beer made from malt is the relative density as ascertained by the prescribed saccharometer at a temperature of 15,6°C, and for this purposes 10 of relative density of beer shall be taken as being equal to one-thousandth part of the relative density of distilled water at the same temperature and shall be indicated as 1° of relative density. The and and and expressions "unfortified wine" and "unfortified fermented apple, pear and orange beverages" shall be taken to mean wine fermented apple, pear and orange beverages with an alcoholic strength not exceeding 16 per cent of alcohol by volume the expressions "fortified wine" and "fortified fermented apple, pear and orange beverages" shall be taken to mean wine fermented apple, pear and orange beverages with an alcoholic strength exceeding 16 per cent of alcohol by volume. 2. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Waters, Including Natural or Artificial Waters and Aerated Waters, Not 22.01 Containing Added Sugar or Other Sweetening Matter Nor Flavoured; Ice and Snow: 9 -Mineral waterand aeratedwaters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2201.10 2201.90 5 -Other ............................................ ----------------------------------------------------------------------------------------------------------------------Waters, Including Mineral Waters and Aerated Waters, Containing Added 22.02 free free Sugar or Other Sweetening Matter or Flavoured, and Other Non- alcoholic Beverages (Excluding Fruit or Vegetable Juices of Heading No. 20.09: including mineral waters and aerated waters, containing matter or flavoured: added sugar or other sweetening 2202.10 .10 5 .90 8 2202.90 .20 3 -Waters, holding 2,5 I or less (excluding those in collapsible = In sealed containers plpstic tubes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. .................................................... 4,36c/l 3,3c/l -Other: holding 2,51 or less (excluding those in collapsible = In sealed containers plastic tubes and those with a basis of milk) . . . . . . . . . . . . . . . . . . . . . . = Other. .90 4 .................................................... 25% plus 1,04c/l 25% ----------------------------------------------------------------------------------------------------------------------Beer made from malt: 22.03 2203.00 .10 9 .90 7 22.04 -~~........................................................ -Other. ....................................................... 9,9c/l 9,9c/l ----------------------------------------------------------------------------------------------------------------------2204.10 .10 7 .90 5 2204.2 2204.21 Wine of Fresh Grapes, Including Fortified Wines; Grape Must (Excluding That of Heading No. 20.09): -Sparkling wine: ............................... = Champagne = Other. .................................................... 41,79c/l 41,79c/l ,~ .10 8 -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: = In containers holding 2 I or less: Unfortified wine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31c/l No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 243 .20 5 - Unfermented grape juice or grape must with added alcohol. . . . . .90 6 2204.29 .10 9 .20 6 - Other ................................................... 317,64c/l of absolute alcohol or 154,2c/l 22,44c/l 31ell 317,64c/l of absolute alcohol or 154,2c/l 22,44c/l 25% = Other: Unfortified wine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Unfermentedgrape juice or grape must with added alcohol. . . . . 2204.30 22.05 .90 7 9 - Other................................................... -Other grape must. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------- Vermouth and Other Wine of Fresh Grapes Flavoured With Plants or Aromatic Substances: 2205.10 3 -In containersholding2 I or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2205.90 9 -Other ...................... ----------------------------------------------------------------------------------------------------------------------Other Fermented Beverages (For Example, Cider, Perry, Mead); Mixtures of 22.06 2206.00 .10 3 .20 7 .30 4 .40 1 .50 9 .60 6 .70 3 Fermented Beverages and Mixtures of Fermented Beverages and Non-Alcoholic Beverages, Not Elsewhere Specified or Included: -Unfortified still cider and perry. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Fortified still cider and perry. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Sparkling cider and perry. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Unfortified still orange beverages. . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . -Fortified still orange beverages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Sparkling orange beverages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,44c/l 22,44c/l r 9,9c/l 9,9c/l 9,9c/l 44,81 ell 44,81 ell 44,81 ell 22,44c/l 43,21 ell -Raisin wine, industrial grape syrup and industrial "moskonfyt", with fermentation arrested by the addition of alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 8 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Undenatured Ethyl Alcohol of an Alcoholic Strength by Volume of 80 per cent 22.07 Vol. or Higher; Ethyl Alcohol and Other Spirits, Denatured, or any Strength: 2207.10 o -Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2207.20 5 -Ethyl alcohol and other spirits, denatured, of any strength. . . . . . . . . . . . . . 317,64c/l of absolute alcohol 317,64c/l of absolute alcohol ----------------------------------------------------------------------------------------------------------------------Undenatured Ethyl Alcohol of an Alcoholic Strength by Volume of Less than 22.08 80 per cent Vol.; Spirits, Liqueurs and Other Spirituous Beverages: r9 -Spirits obtainedby distillinggrapemarcand grapewine . . . . . . . . . . . . . . . 2208.20 2208.30 3 -Whiskies ............................................ 2208.40 8 -Rum and Tafia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2208.50 2 -Gin and Geneva. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2208.60 7 -Vodka .......................................... 317,64C/lof absolute alcohol or 154,2c/l 317,64c/l of absolute alcohol or 154,2c/I 317,64c/l of absolute alcohol or 154,2c/l 317,64c/l of absolute alcohol or 154,2c/l 317,64c/l of absolute alcohol or 154,2c/l 25% or 84,68c/l 317,64c/l of absolute alcohol or 154,2c/l - 2208.70 .10 9 .90 7 -Liqueurs and cordials: added = Containing sugar, with or without flavouring ingredients.. '" 2208.90 -Other: . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 .10 8 = Spirituous beverages similar to liqueurs and cordials containing added sugar, with or without flavouring ingredients. . . . . . . . . . . . . . . . . . . . . . .90 6 = Other. .................................................... 25% or 84,68c/l 317,64c/l of absolute alcohol or 154,2c/l ----------------------------------------------------------------------------------------------------------------------22.09 2209.00 3 Vinegar and Substitutes for Vinegar Obtained from Acetic Acid. . . . . . . . . . Sell . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 23 245 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER NOTES: 1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty r ----------------------------------------------------------------------------------------------------------------------Flours, Meals and Pellets, of Meat of Meat Offal, of Fish or of Crustaceans, 23.01 Molluscs or Other Aquatic Invertebrates, Unfit for human Consumption; Greaves: 2301.10 o -Flours, meals and pellets, of meat or meat offal; greaves. . . . . . . . . . . . . . . 2301.20 5 -Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Bran, Sharps and Other Residues, Whether or Not in the Form of Pellets, 23.02 Derived From the Sifting, Milling or other Working of Cereals or of Leguminous Plants: 4 -Of maize (Corn) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2302.10 2302.20 9 -Of rice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2302.30 3 -Of wheat. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2302.40 8 -Of other cereals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2302.50 2 -Of Leguminous Plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Residues of Starch Manufacture and Similar Residues, Beet-pulp, Bagasse 23.03 and Other Waste of Sugar Manufacture, Brewing or Distilling Dregs and Waste Whether or not in the Form of Pellets: 2303.10 8 -Residues of starch manufacture and similar residues. . . . . . . . . . . . . . . . . . 2 -Beet-pulp, bagasse and other waste of sugar manufacture. . . . . . . . . . . . . 7 -Brewing or distilling dregs and waste. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2303.30 ----------------------------------------------------------------------------------------------------------------------23.04 2304.00 7 Oil-Cake and Other Solid Residues, Whether or not Ground or in the Form of Pellets, Resulting from the Extraction kg kg free free kg kg kg kg kg free free free free free 2303.20 kg kg kg free free free of Soy~-BeanOil.. . . . . . . . . . . . . . . . kg kg 6,6% 6,6% ~--------------------------------------------------------------------------------------------------------------------23.05 2305.00 0 Oil-Cake and Other Solid Residues, Whether or not Grollnd or in the Form of Pellets, Resulting from the Extraction of Groundnut-Oil Oil-cake and Other Solid Residues, Whether or Not Ground or in the Form of Pellets, Resulting From the Extraction of Vegetable Fats or Oils (Excluding those of Heading No. 23.04 or 23.05): -Of cotton seeds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of -Of -Of -Of -Of linseed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . sunflower seeds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . rape or colza seeds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . coconut or copra . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . palm nuts or kernels ............................... ----------------------------------------------------------------------------------------------------------------------23.06 6 -Of maize (corn) germ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------23.07 2307.00 8 Wine lees; argol .................................................. 2306.10 2306.20 2306.30 2306.40 2306.50 2306.60 2306.70 2306.90 9 3 8 2 7 1 kg kg kg kg kg kg kg kg kg 6,6% 6,6% 6,6% 6,6% 6,6% 6,6% 6,6% 6,6% 20% - ----------------------------------------------------------------------------------------------------------------------23.08 Vegetable Materials and Vegetable Waste, Vegetable Residues and By-products, Whether or Not in the Form of Pellets, of a Kind Used in Animal Feeding, Not Elsewhere Specified or Included: -Acorns and Horse-chestnuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other ................................................... 2308.10 2308.90 23.09 2309.10 2309.90 6 2 kg kg kg kg free free 20% free ----------------------------------------------------------------------------------------------------------------------0 .10 3 ,freparations of a Kind Used in Animal Feeding: -Dog or cat food, put up for retail sale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Sweetened forage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . 246 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 .20 0 .30 8 .35 9 040 .50 .60 .90 5 2 4 1 = Fodder supplements (Excluding milk substitutes) for stock feeding containing added antibiotics ................................... = Fodder supplements containing added melengestrol acetate . . . . . = Fodder supplements, containing, by mass, 50 per cent or more of choline chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Protein concentrates obtained from alfalfa juice (Lucerne Juice) . . = Preparations put up as crustacean food ....................... = Animal feed supplements containing fura-zolidone . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg free free free free free free 20% . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 247 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTE: 1. This Chapter does not cover medicinal Notes: all rolls of tobacco wrapped in paper or in other substances cigarettes (Chapter 30). Additional 1. 2. For the purpose of subheadings Nos. 2402.10 and 2402.90 (excluding tobacco) shall be classified as cigarettes. For (a) (b) (c) For (a) (b) (c) the purpose of subheading No. 2403.10 "cigarette tobacco" means: Any tobacco cut into strips less than 1mm in width; Any cut tobacco described or offered for sale as tobacco for making into cigarettes; or A mixture of any cut tobacco with tobacco as defined in paragraph (a) or (b) of this Note. 3. the purpose of subheading No. 2403.10 "pipe tobacco" means: Any tobacco cut into strips of 1mm in width or more; Any tobacco described or offered for sale as tobacco for smoking in a pipe; A mixture of any tobacco (excluding cigarette tobacco as defined in Note 2) with tobacco as defined in paragraph (a) or (b) of this Note; or (d) Any tobacco as defined in paragraph (a), (b) or (c) of this Note in the form of cake, plug or stick tobacco, but not roll tobacco StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------24.01 Unmanufactured Tobacco; Tobacco Refuse: 2401.10 2 - Tobacco, not stemmed or stripped ................................ 2401.20 7 -Tobacco, partly or wholly stemmed or stripped. . . . . . . . . . . . . . . . . . . . . . . kg kg kg 2401.30 -Tobacco refuse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Cigars, Cheroots, Cigarillos and Cigarettes, of Tobacco or of Tobacco 24.02 Substitutes: 2402.10 6 -Cigars, Cheroots and Cigarillos, containing tobacco. . . . . . . . . . . . . . . . . . . 2402.20 o -Cigarettes containing tobacco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2402.90 2 -Other........................................................ 15% or 860c/kg less 85% 15%or 860c/kg less 85% 77c/kg kg kg kg 110c/kg net 45% 45% ----------------------------------------------------------------------------------------------------------------------- 2403.10 .10 7 .20 4 .30 1 2403.9 2403.91 2403.99 2 .10 0 .20 8 .90 9 Other Manufactured Tobacco and Manufactured Tobacco Substitutes; "Homogenised" or "Reconstituted" Tobacco; Tobacco Extracts and Essences: -Smoking tobacco, whether or not containing tobacco substitutes in any proportion: = Pipe tobacco, in immediate packing of a content of less than 5 kg. = Other pipe tobacco. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cigarette tobacco .......................................... -Other: = "Homogenised" or "Reconstituted" Tobacco. . . . . . . . . . . . . . . . . . . . = Other: Snuff... ......... Tobacco extracts and essences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . kg kg kg kg kg kg kg 45% 45% 40% 15% 40% free 45% - . '. 248 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SECTION V MINERAL PRODUCTS CHAPTER 25 No. 1900 . SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT NOTES: 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. This (a) (b) (c) (d) (e) (f) (g) (h) (i) 3. 4. Chapter does not cover: Sublimed sulphur, precipitated sulphur and colloidal sulphur (heading No. 28.02); Earth colours containing 70 per cent or more by mass of combined iron evaluated at Fe203 (heading No. 28.21); Medicaments and other products of Chapter 30; Perfumery, cosmetic or toilet preparations (Chapter 33); Setts, curbstones and flagstones (heading No. 68.01); mosaic cubes and the like (heading No. 68.02); roofing, facing or damp course slates (heading No. 68.03); Precious or semi-precious stones (heading No. 71.02 or 71.03); Cultured crystals (other than optical oxide, of heading No. 38.24; optical Billiard Chalks (heading No. 95.04); Writing or drawing chalks and tailors elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium elements of sodium chloride or of magnesium oxide (heading No. 90.01); or chalks (heading No. 96.09). ..I 2. Any products classifiable in heading No. 25.17 and any other heading of the Chapter are to be classified in heading No. 25.17. Heading No. 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceaus iron oxides; meerschaum (whether or not in polished pieces) amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty . ----------------------------------------------------------------------------------------------------------------------25.01 2501.00 4 Salt; (Including Table Salt and Denatured Salt) and Pure Sodium Chloride, Whether or Not in Aqueous Solution or Containing Added Anti-Caking or Free-Flowing Agents; Sea Water. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 18% free ----------------------------------------------------------------------------------------------------------------------25.02 2502.00 3 Unroasted Iron Pyrites. . ........................................... ----------------------------------------------------------------------------------------------------------------25.03 2503.00 7 Sulphur of All Kinds, Excluding Sublimed Sulphur, Precipitated Sulphur and Colloidal Sulphur. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free ----------------------------------------------------------------------------------------------------------------------25.04 Natural Graphite: 2504.10 2504.90 25.05 2505.10 2505.90 25.06 9 5 5 1 -In powder or in flakes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Natural Sands of All Kinds, Whether or Not Coloured, Other Than Metal-bearing Sands of Chapter 26: -Silica sands and quartz sands. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ Quartz (Other Than Natural Sands); Quartzite, Whether or Not Roughly Trimmed or Merely Cut, by Sawing or Otherwise, into Blocks or Slabs of a Rectangular (Including square) Shape: -Quartz....................................................... -Quartzite: = Crude or roughly trimmed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kaolin and Other Kaolinic Clays, Whether or Not Calcined. ............. kg kg free free ----------------------------------------------------------------------------------------------------------------------kg kg free free ----------------------------------------------------------------------------------------------------------------------- - 2506.10 2506.2 2506.21 2506.29 25.07 2507.00 25.08 2 3 4 kg kg kg free free free free --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- kg 2508.10 ?<;()11 ?() . '" 9 Other Clays (Not Including Expanded Clays of Heading No. 68.06), Andalusite, Kyanite and Sillimanite, Whether or Not Calcined; Mullite; Chamotte or Dinas Earths: -Bentonite. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - kg kn free free / No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 .................................................... clays . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg 249 2508.30 2508.40 2508.50 2508.60 2508.70 9 -Fire-clay. 3 8 -Other 2 7 -Andalusite, kyaniteandsillimanite.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Mullite ....................................... -Chamotte or dinasearths. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . free free free free free free ----------------------------------------------------------------------------------------------------------------------9 Chalk. .......................................................... 25.09 2509.00 ----------------------------------------------------------------------------------------------------------------------Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates and 25.10 Phosphatic Chalk: 2510.10 3 -Unground.................................................... 2510.20 8 -Ground...................................................... ----------------------------------------------------------------------------------------------------------------------Natural Barium Sulphate (Barytes); Natural Barium Carbonate (Witherite), 25.11 Whether or Not Calcined, Other Than Barium Oxide of Heading No. 28.16: 7 -Natural barium sulphate (Barytes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2511.10 1 -Natural barium carbonate (Witherite). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2511.20 kg kg kg free free kg kg free free ----------------------------------------------------------------------------------------------------------------------25.12 2512.00 6 Siliceous Fossil Meals (for Example, Kieselguhr, Tripolite and Diatomite) and Similar Siliceous Earths, Whether or not Calcined, of an Apparent Relative Density of 1 or Less. .............................................. kg free (~--------------------------------------------------------------------------------------------------------------------.25.13 Pumice Stone; Emery; Natural Corundum, Natural Garnet and Other Natural Abrasives, Whether or Not Heat-treated: 2513.1 -Pumice stone: 2513.11 o = Crude or in irregular pieces, including crushed pumice (Bimskies.).. 1 2513.19 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2513.20 9 = Emery, natural corundum, natural garnet and other natural abrasives... kg kg kg kg free free free free ----------------------------------------------------------------------------------------------------------------------25.14 2514.00 3 Slate, whether or not Roughly Trimmed or Merely Cut, by Sawing or otherwise, into Blocks or Slabs of a Rectangular (Including Square) Shape ----------------------------------------------------------------------------------------------------------------------Marble, Travertine, Ecaussine and Other Calcareous Monumental or Building 25.15 Stone of an Apparent Relative Density of 2,5 or More, and Alabaster, Whether or Not Roughly Trimmed or Merely Cut, by Sawing or otherwise, into Blocks or Slabs of a Rectangular (Including Square) Shape: -Marble and travertine: = Crude or roughly trimmed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Ecaussine and other calcereous monumental or building stone; alabastar. Stone, Whether or Not Roughly Trimmed or Merely Cut, by Sawing or Otherwise, into Blocks or Slabs of a Rectangular (Including Square) Shape: -Granite: = Crude or roughly trimmed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Sandstone: = Crude or roughly trimmed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other monumental or building stone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Concrete Aggregates, for Road Metalling or For Railway or Other Ballast, Shingle and Flint, Whether or Not Heat-treated: Macadam of Slag, Dross or Similar Industrial Waste, Whether or Not Incorporating the Materials Cited in the First Part of the heading; Tarred Macadam; Granules, Chippings and Powder, of Stones of Heading No. 25.15 or 25.16, Whether or Not Heat-treated: -Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading No. 2517.10 . . . . . . . . . . . . . . . . . . . . . . . . . 2515.1 2515.11 2515.12 2515.20 8 4 6 kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------Granite, Porphyry, Basalt, Sandstone and Other Monumental or Building 25.16 r 2516.1 2516.11 2516.12 2516.2 2516.21 2516.22 2516.90 6 2 1 8 kg kg kg kg kg free free free free free ----------------------------------------------------------------------------------------------------------------------Pebbles, Gravel, Broken or Crushed Stone, of a Kind Commonly Used for 25.17 - 2517.10 9 kg kg kg free free free 2517.20 2517.30 2517.4 2517.41 2517.49 3 8 - Tarred macadam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,~-Granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated: 9 = Of marble .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ kg kg free free 250 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ----------------------------------------------------------------------------------------------------------------------25.13 2518.10 2518.20 2 Dolomite, Whether or Not Calcined; Dolomite Roughly Trimmed or Merely Cut, by Sawing or Otherwise, into Blocks or Slabs of a Rectangular (Including Square) Shape; Agglomerated Dolomite (Including Tarred Dolomite): -Dolomite not calcined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 7 -Calcined dolomite. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2518.30 1 -Agglomerated dolomite (including tarred dolomite). . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------25.19 Natural Magnesium Carbonate (Magnesite); Fused Magnesia, Dead-burned (Sintered) Magnesia, Whether or Not Containing Small Quantities of Other Oxides Added Before Sintering; Other Magnesium Oxide, Whether or Not Pure: 2519.10 6 -Natural magnesiumcarbonate(magnesite) ......................... 2519.90 2 -Other........................................................ 25.20 Anhydrite; Plasters (Consisting of Calcined Gypsum or Calcium Sulphate) Whether or Not COloured, With or Without Small Quantites of Accelerators or Retarders: Gypsum; anhydrite. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free kg kg 5% 7% ----------------------------------------------------------------------------------------------------------------------- 2520.10 2520.20 6 -Gypsum; free ----------------------------------------------------------------------------------------------------------------------25.21 2521.00 5 Limestone Flux; Limestone and Other Calcareous Stone, of a Kind Used for o -Plasters ............. kg kg kg free the Manufacture of Lime or Cement 25.22 ................................. free "'" ~ Quicklime, Slaked Lime and Hydraulic Lime, Other Than Calcium Oxide and Hydroxide of Heading No. 28.25: 2522.10 3 -Quicklime.................................................... 2522.20 8 -Slaked lime. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2522.30 2 -Hydrauliclime. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------25.23 Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement and Similar Hydraulic Cements, Whether or Not Coloured or in the Form of Clinkers: 2523.10 7 -Cement clinkers: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2523.2 -Portland cement: 2523.21 8 = White cement, whether or not artificially coloured . . . . . . . . . . . . . . . 2523.29 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2523.30 6 -Aluminous cement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2523.90 3 -Other hydraulic cements ................................. ----------------------------------------------------------------------------------------------------------------------25.24 2524.00 6 Asbestos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free kg kg kg kg kg free free free 4% free 10% kg ----------------------------------------------------------------------------------------------------------------------25.25 Mica, Including Splittings; Mica Waste: 2525.10 4 -Crude mica and mica riftedntosheets or splittings. . . . . . . . . . . . . . . . . . i . 2525.20 9 -Mica powder. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2525.30 3 -Mica waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------25.26 Natural Steatite, Whether or not Roughly Trimmed or Merely Cut, by Sawing or Otherwise, into Blocks or Slabs of a Rectangular (Including Square) Shape; Talc: 2526.10 8 -Not crushed, not powdered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2526.20 2 -Crushed or powdered. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg 14% 14% 14% kg kg 7% 7% free ----------------------------------------------------------------------------------------------------------------------25.27 2527.00 7 Natural Cryolite; Natural Chiolite .................................... kg ----------------------------------------------------------------------------------------------------------------------- 25.28 2528.10 2528.90 25.29 2529.10 2529.2 2529.21 2529.22 2529.30 25.30 2530.10 2530.20 2530.40 5 1 Natural Borates and Concentrates Thereof (Calcined or Not), But Not Including Borates Separated From Natural Brine; Natural Boric Acid Containing Not More Than 85 per cent of H3B03 Calculated on the Dry Mass: -Natural sodium borates and concentrates thereof (whether or not calcined)... -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Felspar; Leucite; Nepheline and Nepheline Syenite; Fluorspar: -Felspar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Fluorspar: = Containing by mass 97 per cent or less of calcium fluoride. . . . . . . = Containing by mass more than 97 per cent of calcium fluoride. . . . -Leucite; nepheline and nepheline syenite. . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free ----------------------------------------------------------------------------------------------------------------------- 9 6 6 8 kg kg kg kg free free free free ----------------------------------------------------------------------------------------------------------------------- Mineral Substances Not Elsewhere Specified or Included: 9 -Vermiculite, perlite and chlorites, unexpanded . . . . . . . . . . . . . . . . . . . . . . . 3'~ -Kieserite, epsomite (natural magnesium sulphates) . . . . . . . . . . . . . . . . . . . 2 -Natural micaceous iron oxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free 4% free , \ No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 251 2530.90 .30 7 .90 0 -Other: = Natural arsenic sulphides; lithium ore; earth colours. . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free 4% r - . '. 252 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 26 ORES, SLAG AND ASH No. 1900 NOTES: 1. This (a) (b) (c) (d) (e) (f) 2. Chapter does not cover: Slag and similar industrial waste prepared as macadam (heading No. 25.17); Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19); Basic slag of Chapter 31; Slag wool, rock wool or similar mineral wools (heading No. 68.06); Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing or precious metal compounds, of a kind used principally for the recovery of precious metal (heading Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). precious metal No. 71.12); For the purposes of headings Nos. 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings Nos. 26.02 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the extraction for the manufacture of chemical compounds of metals. of metals or as a basis 3. Statis~Head- Subing heading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------26.01 Iron Ores and Concentrates, Including Roasted 2601.1 Iron Pyrites: kg kg kg 4% 4% free ores and concentrates (excluding roasted pyrites): 2601.11 2 = Non-agglomerated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2601.12 9 = Agglomerated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2601.20 o = Roasted iron pyrites. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------26.02 2602.00 5 Manganese Ores and Concentrates, Including Ferruginous Manganese Ores and Concentrates with a Manganese Content of 20 per cent or More, Calculated -Iron on the Dry Mass. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg 4% free 4% 4% free /-\ ----------------------------------------------------------------------------------------------------------------------26.03 2603.00 9 Copper Ores and Concentrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------26.04 2604.00 2 Nickel Ores and Concentrates. ..................................... ----------------------------------------------------------------------------------------------------------------------26.05 2605.00 6 Cobalt Ores and Concentrates. ..................................... ----------------------------------------------------------------------------------------------------------------------26.06 2606.00 0 Aluminium Ores and Concentrates. ................................. 26.07 2607.00 3 Lead Ores and Concentrates. ...................................... ----------------------------------------------------------------------------------------------------------------------26.08 2608.00 7 Zinc Ores and Concentrates. ....................................... ----------------------------------------------------------------------------------------------------------------------26.09 2609.00 o Tin Ores and Concentrates. ........................................ free free free 4% free ----------------------------------------------------------------------------------------------------------------------26.10 2610.00 o Chromium Ores and Concentrates .................................. kg kg ----------------------------------------------------------------------------------------------------------------------26.11 2611.00 4 Tungsten Ores and Concentrates. .................................. ----------------------------------------------------------------------------------------------------------------------Uranium or Thorium Ores and Concentrates: 2612.10 2 -Uranium ores and concentrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2612.20 7 -Thorium ores and concentrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------26.13 Molybdenum Ores and Concentrates: 2613.10 6 -Roasted...................................................... 26.12 2613.90 2 -Other ........ ........ ----------------------------------------------------------------------------------------------------------------------26.14 2614.00 5 Titanium Ores and Concentrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------26.15 Niobium, Tantalum, Vanadium or Zirconium Ores and Concentrates: 2615.10 3 -Zirconium oresand concentrates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2615.90 5 -Other ...................... ----------------------------------------------------------------------------------------------------------------------I~ Precious Metal Ores and Concentrates: 26.16 2616.10 7 -Silver ores and concentrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2616.90 3 -Other . . . . . . . . . . :.. kg kg 4% 4% - kg kg kg free free free kg kg kg kg free free free free No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 253 ----------------------------------------------------------------------------------------------------------------------26.17 Other Ores and Concentrates: ----------------------------------------------------------------------------------------------------------------------26.18 2618.00 2617.10 2617.90 o 7 8 -Antimony oresand concentrates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other... ..................................................... Granulated Slag (Slag Sand) From the Manufacture of Iron or Steel of Iron or Steel. kg kg kg 4% 4% free ----------------------------------------------------------------------------------------------------------------------26.19 2619.00 26.20 3 Slag, Dross (Other than Granulated Slag), Scalings and Other Waste From the Manufacture ..... .................................... kg free ----------------------------------------------------------------------------------------------------------------------- 2620.1 2620.11 4 = Hardzincspelter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .~. . . . . . . . . . . . 2620.19 5 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2620.20 2 -Containing mainlylead. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2620.30 7 -Containingmainly copper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2620.40 1 -Containing mainlyaluminium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2620.50 6 -Containing mainlyvanadium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2620.90 4 -Other... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r-'--------------------------------------------------------------------------------------------------------------------26.21 2621.00 7 Other Slag and Ash, Including Seaweed Ash (Kelp) Ash and Residues (Other Than From the Manufacture of Iron or Steel), Containing Metals or Metal Compounds: -Containing mainlyzinc: kg kg kg free free free kg kg kg kg kg free free free free free .................... - . '.. 254 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER 27 MINERAL FUELS, MINERAL OilS AND PRODUCTS OF THEIR DISTillATION; SUBSTANCES, MINERAL WAXES NOTES: 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane heading No. 27.11; (b) Medicaments of heading No. 30.03 or 30.04; or (c) Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05. and propane which are to be classified in BITUMINOUS 2. References in heading No. 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the mass of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60 per cent by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). NOTES: means coal having a volatile matter limit (on a dry, mineral-matter-free SUBHEADING 1. 2. For the purposes of subheading 2701.11 , "anthracite" basis) not exceeding 14 per cent. . For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 per cent and a calorific value limit (on a moist, mineral- matter-free basis) equal to or greater than 5,833 kcal/kg. For the purposes of subheadings 2707.10,2707.20,2707.30,2707.40 and 2707.60, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to products which contain more than 50 per cent by mass of benzene, toluene, xylene, naphthalene or phenols, respectively. NOTES: 3. ADDITIONAL 1. If any goods mentioned in subheading No. 2710.00.12, 2710.00.13, 2710.00.14, 2710.00.15 are mixed with: (a) Any goods not mentioned in the said subheadings such mixing shall not affect their classification under the said (b) subheading provided such mixture is suitable for the same use as the goods mentioned in the said subheading; or Any other goods mentioned in any of the said subheadings, such mixture shall be classified under the subheading relating to the goods which predominate in the mixture on a mass basis unless the mixture classifiable under any subheading which does not relate to any of the constituents. is deemed to constitute goods 2. In this Chapter and pressure specifications Commissioner (a) "Aviation the following expressions shall be deemed to refer to hydrocarbon oils which are liquid at normal temperature and which comply with one or more of the specifications hereunder assigned thereto or with any other accepted or determined by the Commissioner provided the principal use of such oils is considered by the in every case to be as specified hereunder in respect of such oils: Spirit" - Principal use: Fuel in aircraft with spark ignition piston engines. Distillation: Between 10 per cent (v/v) and 40 per cent (v/v) distils over up to 75°C, not less than 50 per cent (v/v) distils over up to 105°C and not less than 90 per cent (v/v) distils over up to 135°C. Density at 20°C: Not exceeding 0,725 kg per I. (b) "Petrol" Principal use: Fuel in road vehicles or other equipment with spark ignition piston engines. Distillation: Not less than 10 per cent (v/v) distils over at a temperature between 77°C and 115°C and not less than 90 per cent (v/v) distils over up to 185°C. Density at 20°C: Not exceeding 0,755 kg per I. "Aviation Kerosene" Principal use: Fuel in aircraft with turbine engines (with or without propellers). Distillation: Not less than 10 per cent (v/v) distils over up to 205°C, and with a distillation point not exceeding 300°C. Density at 20°C: 0,771 to 0,827 kg per I. Flash point (closed test at sea level): Minimum 38°C. "Power paraffin" Principal use: Fuel in low-compression ratio spark ignition piston engines. Distillation: Not less than 15 per cent (v/v) distils over up to 175°C, not less than 50 per cent (v/v) distils over up to 197°C and not less than 95 per cent (v/v) distils over up to 250°C. Density at 20°C: Not exceedign 0,845 kg per I . Flash point (closed test at sea level): Minimum 23°C (c) (d) . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 255 (e) "Illuminating or heating kerosene" Principal use: For illuminating or heating. Distillation: Not less than 50 per cent (v/v) distils over up to 220°C and with a final boiling point not exceeding 280°C. Density at 20°C: Not exceeding 0,815 kg per I. Flash point (closed test at sea level): Minimum 43°C. Gross calorificvalue per kg: Minimum46,02 mega joule. (f) "Distillate Fuels" (for example, gas oil and diesel fuel) Principal use: Fuel in compression ignition piston engines. Distillation: Not less than 90 per cent (v/v) distils over up to 380°C. Density at 20°C: Less than 0,915 kg per I. Flash point (closed test at sea level): Minimum "over 55°C". Gross calorific value per kg: Minumum 44,50 mega joule. Kinematic viscosity at 40°C: 1,6 - 10 mm2 per second. (g) "Residual Fuel Oils" - - Principal use: Fuel in furnaces. Density at 20°C: Minurnum 0,915 kg per I. Flash point (closed test at sea level): Minimum "over 55°C". Gross calorific value per kg: Maximum 44,50 mega joule. Kinematic viscosity at 50°C: Minimum 24 mm2 per second. 3. The volume of any product of this Chapter and similar hydrocarbons of Chapter 29, not packed, shall be measured at 20°C. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Coal; Briquettes, Ovoids and Similar Solid Fuels Manufactured From Coal: -Coal, whether or not pulverised, but not agglomerated: 2701.1 4 2701.11 = Anthracite. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2701.12 o = Bituminous coal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2701.19 5 = Other coal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 -Briquettes, ovoidsand similarsolidfuels manufactured fromcoal. . . . . . . . 2701.20 ----------------------------------------------------------------------------------------------------------------------Lignite, Whether or Not Agglomerated, Excluding Jet: 27.02 2702.10 1 -Lignite, whetheror not pulverised,but notagglomerated.. . . . . . . . . . . . . . 6 -Agglomerated lignite. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2702.20 27.01 kg kg kg kg free free free free kg kg kg free free ----------------------------------------------------------------------------------------------------------------------- o Peat (Including Peat Litter), Whether or not Agglomerated. ............. 27.03 2703.00 ----------------------------------------------------------------------------------------------------------------------4 Coke and Semi-coke of Coal, of Lignite or of Peat, Whether or not 27.04 2704.00 free free free Agglomerated; Retort Carbon ...................................... ----------------------------------------------------------------------------------------------------------------------27.05 2705.00 8 Coal Gas, Water Gas, Producer Gas and Similar Gases, Other than Petroleum Gases and Other Gaseous Hydrocarbons. ........................... ----------------------------------------------------------------------------------------------------------------------Tar Distilled from Coal, from Lignite or From Peat, and Other Mineral Tars, 27.06 2706.00 Whether or not Dehydrated or Partially Distilled, Including Reconstituted kg kg Tars . ----------------------------------------------------------------------------------------------------------------------Oils and Other Products of the Distillation of High Temperature Coal Tar; 27.07 Similar Products in Which the Mass of the Aromatic Constituents Exceeds That of the Non-aromatic Constituents: 8 -Benzole. ..................................................... 2707.10 Toloule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2707.20 -Xylole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2707.30 9 -Naphthalene. ................................................. 2707 AO 3 2707.50 2707.60 .10 5 .90 8 2707.9 2707.91 2707.99 8 kg 20% kg kg kg kg kg kg kg kg kg kg kg free free free free 11cll 15% 15% free free 11cll -Other aromatic hydrocarbon mixtures of which 65 per cent or more by volume (Including losses) destils at 250°C by the ASTM D 86-method . . . . . . . . . . . . - 2 -Phenols: = Cresylic acid and other tar acids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: ............................ = Creosote oils = Other: 27.08 .20 8 - Tar oils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 9. - Other ................................... ~I___-_--------------------------------------------------------------------------------------------Pitch and Pitch Coke, Obtained from Coal Tar or from Other Mineral Tars: 2708.10 3 -Pitch ............................................ free 256 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 kg kg free free 2708.20 8 -Pitch coke. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------27.09 2709.00 2 Petroleum Oils and Oils Obtained from Bituminous Minerals, Crude. . . . . . ----------------------------------------------------------------------------------------------------------------------27.10 2710.00 Petroleum Oils and Oils Obtained From Bituminous Minerals, Other Than Crude; Preparations Not Elsewhere Specified or Included, Containing by Mass 70 per cent or More of Petroleum Oils or of Oils Obtained From Bituminous Minerals, These Oils Being the Basic Constituents of the Preparations: 2710.00.10 .12 .13 .14 .15 .16 .17 .18 2 6 4 2 0 9 7 5 -Mixed -Petrol -Aviation spirit alkylenes ............................................... ..................................... ................................................. kg kg kg kg kg kg kg kg 10% 0,091 ell free free 0,183c/l 0,183c/l free 1,8c/kg with -Aviation kerosene; power kerosene; illuminating or heating kerosene (excluding mixtures of illuminating or heating kerosene with lubricity agents) . . . . . . . . . . -Mixtures of illuminating or heating kerosene with lubricity agents ........ -Distillate fuels (for example, gas oil and diesel oil) . . . . . . . . . . . . . . . . . . . . -Residual fuel oils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Lubricating grease. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 .20 3 7 -Prepared -Other lubricating oils, in containers holding less than 51 ............ prepared lubricating oils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg a maximum of 15% 15% . .21 5 -Base oils for prepared lubricating oil, manufactured by the refining of used kg 0,55c/l with ~a maximum of 8% 0,55c/l with a maximum of 8% 0,1ell with a maximum of 8% free 15% 15% 11ell lubricating oil or other used oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 3 -Other base oils for prepared lubricating oil . . . . . . . . . . . . . . . . . . . . . . . . . . kg .23 .24 1 1 .- Transformer oil and cable oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg -Other -Hydraulic -Other. insulating or dielectric oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . transmission fluids. .................................... ....................................................... .25 8 .90 8 ----------------------------------------------------------------------------------------------------------------------27.11 Petroleum Gases and Other Gaseous Hydrocarbons: 27.11.1 -Liquefied: 2711.11 7 = Natural gas............................................... 2711.12 2711.13 3 = Propane. .................................................. kg kg kg kg kg ~kg kg kg kg free free 15% free free free free 15% free = Butanes: .10 7 - In immediate packings of a content not exceeding 250g . . . . . . . . .90 5 - Other................................................... 2711.14 6 = Ethylene, propylene, butylene and butadine . . . . . . . . . . . . . . . . . . . . 2711 .19 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2711.2 -In gaseous state: 2711.21 = Natural gas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2711.29 = Other: 10 7 - Butanes, in immediate packings of a content not exceeding 250g .90 8 - Other................................................... ----------------------------------------------------------------------------------------------------------------------- 27.12 2712.10 .10 1 .20 9 2712.20 9 2712.90 .10 .20 .30 .50 .90 8 5 2 7 6 Petroleum Jelly; Paraffin Wax; Microcrystalline Petroleum Wax, Slack Wax, Ozokerite, Lignite Wax, Peat Wax, Other Mineral Waxes, and Similar Products Obtained by Synthesis or by Other Processes, Whether or Not Coloured: -Petroleum jelly: = In immediate packings of a content not exceeding 5 kg . . . . . . . . . . = In immediate packings of a content exceeding 5 kg . . . . . . . . . . . . -Paraffin wax containing by mass less than 0,15 per cent of oil. . . . . . . . . . . -Other: kg kg kg kg kg kg kg kg 20% 12,5% free free free free free 15% = Paraffin wax. = Micro-Crystalline = Montanwax .............................................. wax. ...................................... = Slack wax. ...................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . = Other ................................................. ----------------------------------------------------------------------------------------------------------------------27.13 2713.1 2713.11 4 Petroleum Coke, Petroleum Bitumen and Other Residues of Petroleum Oils .or of Oils Obtained From Bituminous Minerals: -Petroleum coke: = Not calcined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 257 o = Calcined .................................................. 2 -Petroleum bitumen.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 -Other residuesof petroleumoilsor ofoilsobtainedfrombituminous minerals . ----------------------------------------------------------------------------------------------------------------------2713.12 2713.20 2713.90 27.14 2714.10 2714.90 .10 5 .20 2 .90 3 kg kg kg free 10% 10% ----------------------------------------------------------------------------------------------------------------------27.15 2715.00 Bituminous Mixtures Based on Natural Asphalt, on Natural Bitumen, on Petroleum Bitumen, on Mineral Tar or on Mineral Tar Pitch (For Example, Bituminous Mastics, Cut-backs): Bitumen and Asphalt, Natural; Bituminous or Oil Shale and Tar Sands; Asphaltites and Asphaltic Rocks: -Bituminous or oil shale and tar sands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Bitumen and asphalt, containing less than 60 per cent by mass of mineral matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bitumen and asphalt, containing 60 per = matter ...................................................... cent or more by mass of mineral = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free kg kg kg 10% 5% 10% .10 8 .20 5 -Emulsions -Mastics Electrical Energy... kg 20% ........................................... .. ... . . .... kg 1000 kW.h 20% free r-' 27.16 2716.00 ~~~_~___~_~~h:~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~ !~~~______________ 4 - . '. 258 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SECTION VI PRODUCTS NOTES: 1. (a) (b) 2. Goods (excluding radioactive ores) answering to a description in heading No. 28.44 or 28.45 are to be classified in those headings and in no other heading of this Schedule. Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section. OF THE CHEMICAL OR ALLIED INDUSTRIES Subject to Note 1 above, goods classifiable in heading No. 30.04, 30.05,30.06,32.12,33.03,33.04,33.05,33.06,33.07 35.06,37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without (b) (c) first being repacked; presented together; and Identifiable, whether by their nature or by the relative proportions one to another. CHAPTER 28 3. in which they are present, as being complementary INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES NOTES: 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) The products mentioned in (a) above dissolved in water; (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to suitable (d) (e) facilitate their identification or for safety reasons, provided that the additions do not render the product particularly for specific use rather than for general use. 2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 28.43 to 28.46, and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter: (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (b) (c) (d) (e) (heading No. 28.11); Halide oxides of carbon (heading No. 28.12); Carbon disulphide (heading No. 28.13); Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42); Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31). 3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover the following: (a) Sodium chloride and magnesium oxide, whether or not pure, and other products of Section V; (b) Organo-inorganic compounds (excluding those mentioned in Note 2 above); (c) Products mentioned in Note 2,3,4 or 5 to Chapter 31; (d) Inorganic products of a kind used as luminophores, of heading No. 32.06; (e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24; Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71; The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01). of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to (f) (g) (h) 4. Chemically defined complex acids consisting be classified in heading No. 28.11. . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 259 5. 6. Headings Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42. Heading No. 28.44 applies only to: (a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84; (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Section XIV and XV), whether or not mixed together; (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 0,002 u Ci/g; (e) (f) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; Radioactive residues whether or not usable. The term "isotopes", for the purposes of this Note and of the wording of headings Nos. 28.44 and 28.45, refers to: Individual nuclides, excluding, however, those existing in nature in the monoisotopic state; mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements which the natural isotopic composition has been artificially modified. 7. 8. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15 per cent by mass of phosphorus. of Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18. SUB-CHAPTER CHEMICAL I ELEMENTS Statis- Head- Sub- C D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------Fluorine, Chlorine, Bromine and Iodine: 28.01 1 -Chlorine. ..................................................... 2801.10 2801.20 2801.30 28.02 2802.00 4 9 9 2 -Iodine -Fluorine; ....................................................... bromine. ............................................. kg kg kg kg 10% 10% free free ----------------------------------------------------------------------------------------------------------------------Sulphur, Sublimed or Precipitated; Colloidal Sulphur .................. 28.03 2803.00 Carbon (Carbon Blacks and Other Forms of Carbon not Elsewhere Specified ~ 28.04 2804.10 0 ~~I~-C!~~~~!~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~ Hydrogen, Rare Gases and Other Non-Metals: -Hydrogen.................................................... m3 at a pressure of 101,3 kPaat 15°C m3 at a pressure of 101,3 kPa at 15°C m3 at a pressure of 101,3 kPa at 15°C m3 at a pressure of 101,3 kPa at 15°C !~~~______________ free 2804.2 2804.21 -Rare gases: .................................................... = Argon. free 2804.29 2 = Other. .................................................... free - 2804.30 8 -Nitrogen .............................................. free . '. 260 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 -I 2804.40 4 -Oxygen .............................................. 2804.50 2804.6 2804.61 2804.69 2804.70 2804.80 9 6 -Boron; Tellurium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Silicon: = Containing by mass 99,99 per cent or more of silicon. . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Phosphorus................................................... -Arsenic...................................................... -Selenium..................................................... m3 at a pressure of 101,3 kPa at 15°C kg kg kg kg kg kg free free free free free free free ., o 8 .. 2 7 ----------------------------------------------------------------------------------------------------------------------2804.90 28.05 2805.1 2805.11 2805.19 2805.2 2805.21 2805.22 2805.30 2805.40 0 1 5 1 3 8 Alkali or Alkaline-earth Metals: Rare-earth Metals, Scandium and Yttrium, Whether or Not Intermixed or Interalloyed; Mercury: -Alkali metals: = Sodium ................................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Alkaline-earth metals: = Calcium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Strontium and barium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed .................................................. ..................................................... kg kg kg kg ~kg kg free free free free free free -Mercury. -- . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 261 SUB-CHAPTER INORGANIC II ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON- METALS ----------------------------------------------------------------------------------------------------------------------Hydrogen Chloride (Hydrochloric Acid); Chlorosulphuric Acid: 28.06 2806.10 8 -Hydrogen chloride(Hydrochloric acid). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2806.20 28.07 2807.00 2 7 -Chlorosulphuric Sulphuric acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg 13% free free free ----------------------------------------------------------------------------------------------------------------------Acid; Oleum. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.08 2808.00 o Nitric Acid; Sulphonitric Acids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Diphosphorous Pentaoxide; Phosphoric Acid and Polyphosphoric Acids: 28.09 2809.10 9 -Diphosphorous pentaoxide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2809.20 3 -Phosphoric acidand polyphosphoric acids. . . . . . . . . . . . . . . . . . . . . . . . . . 28.10 2810.00 4 Oxides of Boron; Boric Acids.. kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------- . . ... . ... . . .. . . . .. . . . ... . . . . . .... ----------------------------------------------------------------------------------------------------------------------28.11 Other Inorganic Acids and Other Inorganic Oxygen Compounds of ,. 2811.1 2811.11 2811.19 2811.2 2811.21 2811.22 2811.23 2811.29 9 7 3 9 6 4 Non-metals: -Other inorganic acids: ......... = Hydrogen fluoride (Hydrofluoric acid) Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = -Other inorganic oxygen compounds of non-metals: = Carbon dioxide. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . = Silicon dioxide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sulphur dioxide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg free free free free free free - . '\0 262 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SUB-CHAPTER III HALOGEN OR SULPHUR COMPOUNDS, OF NON-METALS ----------------------------------------------------------------------------------------------------------------------28.12 2812.10 2812.90 28.13 2813.10 2813.90 9 6 6 2 Halides and Halide Oxides of Non-metals: -Chlorides and chloride oxides . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other ..................... ~------------------------------------------------------------------------------------------------Sulphides of Non-metals; Commercial Phosphorus Trisulphide: -Carbon disulphide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free free -Other ........................... . \ '. - '" . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 263 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER IV INORGANIC BASES AND OXIDES,HYDROXIDES AND PEROXIDES OF METALS ----------------------------------------------------------------------------------------------------------------------Ammonia, Anhydrous or in Aqueous Solution: 28.14 2814.10 2814.20 3 -Anhydrous ammonia ................................ kg kg r 8 -Ammonia in aqueous solution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.15 Sodium Hydroxide (Caustic Soda): Potassium Hydroxide (Caustic Potash); Peroxides of Sodium or Potassium: 2815.1 -Sodium hydroxide (caustic soda): 2815.11 3 = Solid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2815.12 7 = In aqueous solution (Soda lye or liquid soda). . . . . . . . . . . . . . . . . . . 1 -Potassium hydroxide (caustic potash) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2815.20 2815.30 6 -Peroxides of sodium or potassium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Hydroxide and Peroxide of Magnesium; Oxides, Hydroxides and Peroxides, 28.16 of Strontium and Barium: o -Hydroxide and peroxide of magnesium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2816.10 2816.20 5 -Oxide, hydroxide and peroxide of strontium . . . . . . . . . . . . . . . . . . . . . . . . . free free kg kg kg kg 20% 20% free free' kg kg kg kg free free free 10% 2816.30 6 -Oxide, hydroxideand peroxideof barium . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------7 Zinc Oxide; 28.17 Zinc Peroxide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Artificial Corundum, Whether or Not Chemically Defined; Aluminium Oxide Aluminium Hydroxide: 2818.10 8 -Artificial corundum, whether or not chemically defined. . . . . . . . . . . . . . . . . 2818.20 2 -Other aluminium oxide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2818.30 7 -Aluminium hydroxide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.19 Chromium Oxides and Hydroxides: 2819.10 1 -Chromium trioxide ....................................... 2819.90 8 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------Mangenese Oxides: 28.20 2820.10 1 -Manganese dioxide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2820.90 8 -Other ............................. ----------------------------------------------------------------------------------------------------------------------28.21 Iron Oxides and Hydroxides; Earth Colours Containing 70 per cent or More by Mass of Combined Iron Evaluated as Fe203: 28.18 kg kg kg free free free kg kg free free kg kg free free r---, 2821.10 5 -Iron oxides and hydroxides ........................ 2821.20 9 -Earth colours. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.22 28.23 kg kg free free free 14% 2822.00 2823.00 4 8 Cobalt Oxides and Hydroxides; Commercial Cobalt Oxides. . . . . . . . . . . . . Oxides. ................................................. kg kg ----------------------------------------------------------------------------------------------------------------------Titanium ----------------------------------------------------------------------------------------------------------------------28.24 2824.10 2824.20 2824.90 6 o 2 Lead Oxides; Red Lead and Orange Lead: -Lead monoxide(litharge.massicot).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Red lead and orange lead. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------Hydrazine and Hydroxylamine and Their Inorganic Salts; Other Inorganic 28.25 Bases; Other Metal Oxides, Hydroxides and Peroxides: 2825.10 2825.20 2825.30 2825.40 2825.50 2825.60 2825.70 2825.80 2825.90 - 7 4 9 3 8 2 7 -Hydrazine and hydroxylamine and their inorganic salts. . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg -Lithium oxide and hydroxide ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Vanadium oxides and hydroxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Nickel oxides and hydroxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Copper oxides and hydroxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Germanium oxides and zirconium dioxide. . . . . . . . . . . . . . . . . . . . . . . . . . . -Molybdenum oxides and hydroxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . free free free free free free free free free \~ -Antimony oxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER V SALTS AND PEROXYSAL TS, OF INORGANIC ACIDS AND No. 1900 METALS ----------------------------------------------------------------------------------------------------------------------28.26 Fluorides; Fluorosilicates, Fluoroaluminates and other Complex Fluorine Salts: 2826.1 -Fluorides: 2826.11 6 = Of ammonium or of sodium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2826.12 6 = Of aluminium .............................................. 2826.19 o = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2826.20 8 -Fluorosilicates of sodiumor of potassium. . . . . . . . . . . . . . . . . . . . . . . . . . . 2826.30 2 -Sodium hexafluoroaluminate (syntheticcryolite). . . . . . . . . . . . . . . . . . . . . . 2826.90 2 -Other ........................................ ----------------------------------------------------------------------------------------------------------------------28.27 2827.10 7 2827.20 1 -Calcium chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.3 -Other chlorides: 2827.31 2 = Of magnesium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.32 9 = Of aluminium ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.33 5 = Of iron. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.34 1 = Of cobalt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.35 8 ............................................. = Of nickel 2827.36 4 Of zinc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 2827.38 7 = Of barium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.39 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.4 -Chloride oxides and chloride hydroxides: 2827.41 7 = Of copper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.49 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.5 -Bromides and bromide oxides: 2827.51 1 = Bromides of sodium or of potassium .......................... 2827.59 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2827.60 3 = Iodides and iodide oxides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.28 Hypochlorites; Commercial Calcium Hypochlorite; Chlorites; Hypobromites: 2828.10 o -Commercial calcium hypochlorite and other calcium hypochlorites . . . . . . . 2828.90 7 -Other ............................................. ----------------------------------------------------------------------------------------------------------------------28.29 Chlorates and Perchlorates; Bromates and Perbromates; Iodates and Periodates: 2829.1 -Chlorates: 2829.11 o = Of sodium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2829.19 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2829.90 o = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.30 Sulphides; Polysulphides: 2830.10 4 -Sodium sulphides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2830.20 2830.30 Chlorides, Chloride Oxides and Chloride Hydroxides; Bromides and Bromide Oxides; Iodides and Iodide Oxides: -Ammonium chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg free free free free free free kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free free free free free free 10% free , kg kg kg free free free 9 3 2830.90 o ----------------------------------------------------------------------------------------------------------------------28.31 Dithionites and Sulphoxylates: 2831 .10 8 -Of sodium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2831.90 4 -Other .......................... ----------------------------------------------------------------------------------------------------------------------28.32 Sulphites; Thiosulphates: 2832.10 1 -Sodium sulphites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2832.20 -Zinc sulphide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cadmium sulphide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other ............................ kg kg kg kg kg kg kg kg kg free free free free free free free free free - 6 -Other sulphites. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2832.30 o - Thiosulphates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.33 Sulphates; Alums; Peroxosulphates (Persulphates): 2833.1 -Sodium sulphates: 2833.11 1 ,~ = Disodium Sulphate ......................................... 2833.19 2 Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2833.2 -Other sulphates: = kg kg free free No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg kg kg kg kg kg 265 6 = Of magnesium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 = Of aluminium .............................................. 2833.23 9 = Of chromium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2833.24 5 = Of nickel .................................................. 2833.25 1 = Of copper .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2833.26 8 = Of zinc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2833.27 4 = Of barium ................................................. 2833.29 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2833.30 4 = Alums..................................................... 2833.40 9 = Peroxosulphates (persulphates) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.34 Nitrites; Nitrates: 2834.10 9 -Nitrites. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2834.2 -Nitrates: 2834.21 6 = Of potassium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2834.22 6 = Of bismuth. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2834.29 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.35 Phosphinates (Hypophosphites), Phosphonates (Phosphites), Phosphates and Polyphosphates: 2835.10 2 -Phosphinates (hypophosphites) and Phosphonates (phosphites) . . . . . . . . (' 2835.2 -Phosphates: 2835.22 5 = Of mono- or disodium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2835.23 6 = Of trisodium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2835.24 2 = Of potassium .............................................. 2835.25 9 = Calcium hydrogenorthophosphate ("dicalcium phosphate") ...... 2835.26 = Other phosphates of calcium: .10 2 - Monocalcium phosphate. .................................. .90 0 - Other ............................................. 2835.29 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2835.3 - Polyphosphates: 2835.31 8 = Sodium triphosphate (sodium tripolyphosphate) ................ 2835.39 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2833.21 2833.22 free free free free free free free free free free kg kg kg kg free free free free kg kg kg kg kg kg kg kg kg kg free free free free 13% 13% free free 12% free . ----------------------------------------------------------------------------------------------------------------------28.36 Carbonates; Peroxocarbonates (Percarbonates); Carbonate Containing Ammonium Carbamate: Commercial Ammonium 2836.10 2836.20 2836.30 2836.40 2836.50 (" 2836.60 2836.70 6 0 5 4 4 9 3 -Commercial ammonium carbonate and other ammonium carbonates. . . . . -Disodium carbonate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Sodium hydrogencarbonate (sodium bicarbonate) . . . . . . . . . . . . . . . . . . . . -Potassium carbonates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Calcium carbonate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Barium carbonate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg free 10% free free free free free free free free -Lead carbonate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2836.9 -Other: 2836.91 9 = Lithium carbonates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2836.92 5 = Strontium carbonate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2836.99 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.37 Cyanides, Cyanide Oxides and Complex Cyanides: 2837.1 -Cyanides and cyanide oxides: 2837.11 6 = Of sodium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2837.19 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2837.20 4 -Complex cyanides . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.38 2838.00 9 Fulminates, Cyanates and Thiocyanates .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ~--------------------------------------------------------------------------------------------------------28.39 Silicates; Commercial Alkali Metal Silicates: 2839.1 -Of sodium: 2839.11 3 metasilicates ....................................... = Sodium 2839.19 4 Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 2839.20 1 = Of potassium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2839.90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free free - kg kg kg kg ----------------------------------------------------------------------------------------------------------------------j:Jorates; Peroxoborates (Perborates): 28.40 2840.1 '~Disodium tetraborate (refined borax): 2840.11 3 = Anhydrous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2840.19 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . free free free free kg kg free free 266 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg No. 1900 2840.20 1 = Other borates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2840.30 (perborates). ................................. 6 = Peroxoborates ----------------------------------------------------------------------------------------------------------------------28.41 Salts of Oxometallic or Peroxometallic Acids: 2841 .10 2841.20 2841.30 2841.40 2841.50 2841.6 2841.61 2841.69 2841.70 2841.80 2841.90 28.42 2842.10 2842.90 4 0 5 7 4 9 5 0 8 2 7 -Aluminates -Chromates -Sodium ................................................... of zinc or of lead .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . dichromate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................... free free kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free -Potassium dichromate. . . . . . . . . . . . . . . . . . . . . . . -Other chromates and dichromates; peroxochromates -Manganites, manganates and permanganates: Potassium permanganate. ................ = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = -Molybdates. ............................... Tungstates (wolframates). . . . . . . . . . . . . . . . . . . . . -Other. ... ... ... ... . . . . . . . . . . . . ... ... ... ... . . . . . . . . . . . . . . . . . . . . . . . . .... .... .... .... ....................................................... ----------------------------------------------------------------------------------------------------------------------- Other Salts of Inorganic Acids or Peroxoacids, (Excluding Azides): -Double or complex silicates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ o kg kg free free I" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 267 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER VI MISCELLANEOUS ----------------------------------------------------------------------------------------------------------------------28.43 2843.10 2843.2 2843.21 2843.29 2843.30 2843.90 9 3 7 4 8 Colloidal Precious Metals; Inorganic or Organic Compounds of Precious Metals; Whether or Not Chemically Defined; Amalgams of Precious Metals: -Colloidal precious metals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Silver compounds: = Silver nitrate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Gold compounds ..................... -Other compounds; amalgams: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fissile or Fertile Chemical Elements and Isotopes) and Their Compounds; Mixtures and Residues Containing These Products: -Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 -Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products -Radioactive elements and isotopes and compounds (excluding those of subheading No. 2844.10, 2844.20 or 2844.30); alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Spent (irradiated) fuel elements (cartridges) of nuclear reactors. . . . . . . . . kg kg kg kg kg free free 10% 7% free ----------------------------------------------------------------------------------------------------------------------28.44 Radioactive Chemical Elements and Radioactive Isotopes (Including the 2844.10 kg free 2844.20 r 2844.30 0 kg free kg free 2844.40 5 kg kg 2844.50 4 free free ----------------------------------------------------------------------------------------------------------------------Isotopes (Excluding Those of Heading No. 28.44); Compounds, Inorganic or Organic, of Such Isotopes, Whether or Not Chemically Defined: 2845.10 5 -Heavy water (deuterium oxide) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2845.90 1 -Other. ....................................................... ----------------------------------------------------------------------------------------------------------------------Compounds, Inorganic or Organic, of Rare-earth Metals, of Yttrium or of 28.46 Scandium or of Mixtures of These Metals 2846.10 9 -Cerium compounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2846.90 5 -Other........................................................ 28.45 kg kg free free kg kg free free ----------------------------------------------------------------------------------------------------------------------Hydrogen Peroxide, Whether or Not Solidified With Urea: -Not solidified with urea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 4 -Solidified with urea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Phosphides, Whether or Not Chemically Defined (Excluding 28.48 2848.00 28.47 2847.00 .15 6 Ferrophosphorous) kg kg 10% free ............................................... kg free ----------------------------------------------------------------------------------------------------------------------Carbides, Whether or Not Chemically Defined: 28.49 2849.10 3 -Of calcium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2849.20 2849.90 28.50 2850.00 4 6 5 -Of silicon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------- Hydrides, Nitrides, Azides, Silicides and Borides, Whether or Not Chemically Defined (Excluding Compounds which are also Carbides of Heading No. 28.49) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------28.51 2851.00 9 Other Inorganic Compounds (Including Distilled or Conductivity Water and Water of Similar Purity); Liquid Air (Whether or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, (Excluding Amalgams of Precious Metals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free - kg free . '. 268 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER 29 ORGANIC CHEMICALS NOTES: 1. Except where the context otherwise requires, the headings of this Chapter apply only to the following: (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), (c) (d) (e) except mixtures of acyclic hydrocarbon isomers (excluding stereoisomers), whether or not saturated (Chapter 27); The products of headings Nos. 29.36 to 29.39 orthe sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined; The products mentioned in (a), (b) or (c) above dissolved in water; The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal (f) (g) and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts. Chapter does not cover the following: Goods of heading No. 15.04 or crude glycerol of heading No. 15.20); Ethyl alcohol (heading No. 22.07 or 22.08); Methane or propane (heading No. 27.11); The compounds of carbon mentioned in Note 2 to Chapter 28; Urea (heading No. 31.02 or 31.05); Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12); Enzymes (heading No. 35.07); Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 ml (heading No. 36.06); Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; or Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01). (h) 2. This (a) (b) (c) (d) (e) (f) " (g) (h) (ij) (k) 3. 4. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. In headings Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to b~ taken as "nitrogen-functions" for the purpose of heading No. 29.29. For the purposes of headings Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos. 29.05 to 29.20. (a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading placed last in numerical order in these sub-Chapters. Esters of ethyl alcohol with acid-function organic compounds of Subchapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. Subject to Note 1 to Section VI and Note 2 to Chapter 28: (1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading No. 29.42, are to be classified in the heading appropriate to the organic compound; and (2) Salts formed between organic compounds of sub- Chapters I to X or heading No. 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter. Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading No. 29.05). Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. 5. (b) (c) (d) (e) 6. - The compounds of headings Nos. 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 269 7. Headings No. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes, or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. NOTE: SUBHEADING 1. Within anyone heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned. SUB-CHAPTER I HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES r StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------Acyclic Hydrocarbons: 29.01 2901.10 ................................................... - Saturated. kg kg kg kg kg kg free free free free free free -Unsaturated: 2 = Ethylene .................................................. 9 = Propene (propylene) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 = Butene (butylene) and isomers thereof. . . . . . . . . . . . . . . . . . . . . . . . 1 = Buta-1 ,3-diene and isoprene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Cyclic Hydrocarbons: 29.02 2901.2 2901.21 2901.22 2901.23 2901.24 2901.29 2902.1 2902.11 2902.19 2902.20 2902.30 1 2 9 4 5 1 8 4 3 8 2 1 r 2902.4 2902.41 2902.42 2902.43 2902.44 2902.50 2902.60 2902.70 2902.90 ----------------------------------------------------------------------------------------------------------------------Halogenated Derivatives of Hydrocarbons: 29.03 2903.1 -Saturated chlorinated derivatives of acyclic hydrocarbons: -Cyclanes, cyclenes and cycloterpenes: Cyclohexane. .............................................. = = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... = Benzene = Toluene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Xylenes: .................................................. = o-Xylene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = m-Xylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = p-Xylene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mixed xylene isomers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Styrene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............................................. = Ethylbenzene Cumene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free free free 2903.11 2903.12 2903.13 2903.14 2903.15 2903.16 2903.19 5 1 8 4 0 7 = Chloromethane (methyl chloride) and chloroethane (ethyl chloride) = Dichloromethane (methylene chloride) . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free 10% 10% free - = Chloroform (trichloromethane). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Carbon tetrachloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 1,2-Dichloroethane (ethylene dichloride). . . . . . . . . . . . . . . . . . . . . . . = 1,2-Dichloropropane (propylene dichloride) and dichlorobutanes. . -Other . .10 3 = 1,1,1- Trichloroethane (methyl chloroform) .................... .90 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Unsaturated chlorinated derivatives of acyclic hydrocarbons: 2903.2 Vinyl chloride (chloroethylene) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2903.21 8 Trichloroethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6'" 2903.22 = 2 2903.23 = Tetrachloroethylene (perchloroethylene). . . . . . . . . . . . . . . . . . . . . . . 2903.29 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '_ . = 270 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 2903.30 .10 .30 .40 .90 2903.4 2903.41 2903.42 2903.43 2903.44 2903.45 .05 .10 .15 .20 .25 .30 .35 .40 .45 .50 .90 2903.46 2903.47 2903.49 9 5 1 8 5 1 2 9 4 6 7 3 4 0 3 0 7 .10 7 .20 4 .90 5 2903.5 2903.51 2903.59 3 .10 1 .30 6 .90 1 2903.6 2903.61 2903.62 2903.69 29.04 8 4 9 5 7 7 3 -Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: = Bromomethane. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Di-iodomethane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Bromoform; iodoform ....................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: = Trichlorofluoromethane. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................................... = Dichlorodifluoromethane. .................................... = Trichlorotrifluoroethanes. Dichlorotetrafluoroethanes and chloropentafluoroethane. ........ = Other derivatives perhalogenated only with flourine and chlorine: = Chlorotrifluoromethane .................................... Pentachlorofluoroethane. .................................. Tetrachlorodifluoroethanes. ................................ Heptachlorofluoropropanes ................................ Hexachlorodifluoropropanes. ............................... Pentachlorotrifluoropropanes. .............................. Tetrachlorotetrafluoropropanes ............................. Trichloropentafluoropropanes .............................. Dichlorohexafluoropropanes. ............................... Chloroheptafluoropropanes ................................ Other ................................................... Bromochlorodifluoromethane, bromotrifluoromethane and = dibromotetrafluoroethanes. .................................... = Other perhalogenated derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . -Halogenated derivatives of cyclenic, or cycloterpenic hydrocarbons: = 1 ,2,3,4,5,6-Hexachlorocyclohexane . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Chlorocamphene ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free free kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free free free free free free free free kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free - Chlordane............................................... - Other ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Halogenated derivatives of aromatic hydrocarbons: = Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene ...... = Hexachlorobenzene and DOT (1,1, 1-trichloro- 2,2-bis (p-chlorophenyl) ethane) ................................................. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------2904.10 .10 8 .90 8 2904.20 7 29.04.90 9 Sulphonated, Nitrated or Nitrosated Derivatives of Hydrocarbons, Whether or Not Halogenated: -Derivatives containing only sulpho groups, their salts and ethyl esters: = Sulphonic acids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Derivatives containing only nitro or only nitroso groups. . . . . . . . . . . . . . . . -Other. ....................................................... kg kg kg kg 14% 10% free free - . I" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 271 SUB-CHAPTER II ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES ----------------------------------------------------------------------------------------------------------------------29.05 2905.1 2905.11 2905.12 2905.13 2905.14 2905.15 2905.16 2905.17 2905.19 2905.2 2905.22 2905.29 2905.3 2905.31 2905.32 2905.39 2905.4 2905.41 2905.42 2905.43 2905.44 2905.45 2905.49 2905.50 29.06 Acyclic Alcohols and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: -Saturated monohydric alcohols: = Methanol (methyl alcohol) ................................... 2 9 5 1 8 4 0 3 3 8 1 8 2 6 2 9 5 1 7 4 = Propan-1-01 (propyl alcohol) and propan-2-01 (isopropyl alcohol) . . = Butan-1-01 (n-butyl alcohol).................................. = Other butanols . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Pentanol (amyl alcohol) and isomers thereof. . . . . . . . . . . . . . . . . . . = Octanol (octyl alcohol) and isomers thereof. . . . . . . . . . . . . . . . . . . . Dodecan-1-01 = octadecan-1-01 (Iauryl alcohol) hexadecan-1-01 (cetyl alcohol) and (stearyl alcohol) = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Unsaturated monohydric alcohols: = Acyclic terpene alcohols. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Diols: = Ethylene glycol (ethanediol). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Propylene glycol (propane-1 ,2-diol) . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other polyhydric alcohols: propane-1 ,3-diol (trimethylolpropane) .. = 2-Ethyl-2-(hydroxymethyl) Pentaerythritol ............................................. = = Mannitol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................................ = D-glucitol (sorbitol) = Glycerol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free 10% free free 18% free free free free free free free free free free 10% 10% 10% free free (- = Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: .................................................... ----------------------------------------------------------------------------------------------------------------------2906.1 2906.11 2906.12 2906.13 2906.14 2906.19 2906.2 2906.21 2906.29 ('- 6 2 9 5 7 0 1 Cyclic Alcohols and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: -Cyclanic, cyclenic or cycloterpenic: = Menthol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cyclohexanol, = Sterols and = Terpineols. methylcyclohexanols and dimethylcyclohexanols .. inositols ........................................ ................................................ = Other. -Aromatic: = Benzyl = Other. .................................................... alcohol . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg free free free free free free free .................................................... - . '" 272 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SUB-CHAPTER III PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES ----------------------------------------------------------------------------------------------------------------------29.07 2907.1 2907.11 2907.12 2907.13 2907.14 2907.15 2907.19 2907.2 2907.21 2907.22 2907.23 2907.29 2907.30 6 6 2 9 5 0 4 0 7 5 2 Phenols; Phenol-alcohols: -Monophenols: = Phenol (hydroxybenzene) and its salts. . . . . . . . . . . . . . . . . . . . . . . . = Cresols and their salts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Octylphenol, nonylphenol and their isomers; salts thereof. . . . . . . . = Xylenols and their salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Naphthols and their salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Polyphenols: = Resorcinol and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Hydroquinone (quinol) and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . (bisphenol A, diphenylol propane) and its = 4,4-lsopropylidenediphenol salts . = Other..................................................... -Phenol-alcohols. .............................................. kg kg kg kg kg kg kg kg kg kg kg free free free. free free free free free free free free ., ----------------------------------------------------------------------------------------------------------------------Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives of Phenols or 29.08 Phenol-alcohols: 2908.10 7 -Derivatives containingonlyhalogensubstituents andtheirsalts. . . . . . . . . 2908.20 1 -Derivatives containingonlysulphogroups,theirsaltsand esters.. . . . . . . . 2908.90 3 -Other kg kg kg free free free '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 273 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER IV ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES ----------------------------------------------------------------------------------------------------------------------Ethers, Ether-Alcohols, Ether-Phenols, Ether-alcohol- Phenols, Alcohol 29.09 Peroxides, Ether Peroxides, Ketone Peroxides (Whether or Not Chemically Defined), and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: -Acyclic ethers and their halogenated,sulphonated, nitrated or nitrosated 2909.1 r""' 2909.11 2909.19 2909.20 2909.30 2909.4 7 8 5 4 derivatives: = Diethyl ether. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free free ~ -Ether alcohols and their halogenated sulphonated, nitrated or nitrosated derivatives: o = 2,2-0xydiethanol (diethylene glycol, digol) . . . . . . . . . . . . . . . . . . . . . 2909.41 7 2909.42 = Monomethyl ethers of ethylene glycol or of diethylene glycol ..... 3 2909.43 = Monobutyl ethers of ethylene glycol or of diethylene glycol. . . . . . . 2 2909.44 = Other monoalkylethers of ethylene glycol or of diethylene glycol . . 1 2909.49 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ether-alcohol-phenols and their halogenated, 9 2909.50 = Ether-phenols, sulphonated, nitrated or nitrosated derivatives. . . . . . . . . . . . . . . . . . . . 3 2909.60 = Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives. . . . . . . . ----------------------------------------------------------------------------------------------------------------------Epoxides, Epoxyalcohols, Epoxyphenols and Epoxyethers, With a 29.10 Three-membered Ring, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: o -Oxirane (ethylene oxide) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2910.10 2910.20 2910.30 2910.90 29.11 2911.00 5 9 7 o -Methyloxirane (propylene oxide) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -1-Chloro-2,3-epoxypropane (epichlorohydrin). . . . . . . . . . . . . . . . . . . . . . . . -Other ............................................ Acetals and Hemiacetals, Whether or Not With Other Oxygen Function, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives. . . . . . kg kg kg kg kg kg kg free free free free free free 14% kg kg kg kg free free free free free ----------------------------------------------------------------------------------------------------------------------kg - . '. 274 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SUB-CHAPTER V ALDEHYDE-FUNCTION COMPOUNDS ~---------------------------------------------------------------------------------------------------29.12 2912.1 2912.11 2912.12 2912.13 2912.19 2912.2 2912.21 2912.29 2912.30 2912.4 2912.41 2912.42 2912.49 2912.50 2912.60 Aldehydes, Whether or Not With Other Oxygen Function; Cyclic Polymers of Aldehydes; Paraformaldehyde: -Acyclic aldehydes without other oxygen function: = Methanal (formaldehyde) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Ethanal (acetaldehyde)...................................... = Butanal (butyraldehyde, normal isomer) . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cyclic aldehydes without other oxygen function: = Benzaldehyde. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Aldehyde-alcohols ............................................. -Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: .................. = Vanillin (4-hydroxy-3-methoxy-benzaldehyde) ............... = Ethylvanillin (3-ethoxy-4-hydroxy-benzaldehyde). = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cyclic polymers of aldehydes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Paraformaldehyde ............................................. 4 0 7 5 9 5 7 8 4 9 6 0 kg kg kg kg kg kg kg kg 5% free free free free free free free r""" kg kg kg kg kg free free free free free ----------------------------------------------------------------------------------------------------------------------29.13 2913.00 7 Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives of Products of Heading No. 29.12 . 'I, ," No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 275 SUB-CHAPTER VI KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS r ----------------------------------------------------------------------------------------------------------------------29.14 Ketones and Quinones, Whether or Not With Other Oxygen Function, and Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: 2914.1 -Acyclic ketones without other oxygen function: 2914.11 1 = Acetone. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.12 8 = Butanone (methyl ethyl ketone). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.13 4 = 4-Methylpentan-2-one (methyl isobutyl ketone) . . . . . . . . . . . . . . . . . 2914.19 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.2 -Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: 2914.21 6 = Camphor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.22 2 ... . . . . . . . . . . . . . . . . = Cyclohexanone and methyl-cyclohexanones 2914.23 9 lonones and methylionones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 2914.29 7 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.3 -Aromatic ketones without other oxygen function: ......................... 2914.31 0 = Phenyl acetone (phenylpropan-2-one) 2914.39 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.40 = Ketone-alcohols and ketone-aldehydes: .10 6 - 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol) . . . . . . . . . . .90 4 - Other ................................................... 2914.50 3 -Ketone-phenols and ketones with other oxygen function . . . .. . . . . . . . . . . 2914.6 -Quinones: 2914.61 4 = Anthraquinone. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.69 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2914.70 2 = Halogenated, sulphonated, nitrated or nitrosated derivatives. . . . . kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free free 19% free free free free free free free 19% free free free free free r - . '" 276 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SUB-CHAPTER VII CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES ----------------------------------------------------------------------------------------------------------------------29.15 Saturated Acyclic Monocarboxylic Acids and Their Anhydrides, Halides, Peroxides and Peroxyacids; Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: -Formic acid, its salts and esters: = Formic acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Salts of formic acid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Esters of formic acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Acetic acid and its salts; acetic anhydride: = Acetic acid ................................................ = Sodium acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cobalt acetates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Acetic anhydride ........................................... = Other: 2915.1 2915.11 2915.12 2915.13 2915.2 2915.21 2915.22 2915.23 2915.24 2915.29 5 1 8 6 6 2 9 .10 8 .90 6 kg kg kg kg kg kg kg kg kg kg kg kg kg kg free free free 15% 22% free free free 10% 15% free 15% 19% 10% 2915.3 2915.31 2915.32 2915.33 2915.34 2915.35 2915.39 4 0 7 3 4 .20 2 .30 7 -Palmitic acid, stearic acid, their salts and esters. . . . . . . . . . . . . . . . . . . . . . 2915.90 5 -Other. ....................................................... ----------------------------------------------------------------------------------------------------------------------29.16 Unsaturated Acyclic Monocarboxylic Acids, Cyclic Monocarboxylic Acids, Their Anhydrides, Halides, Peroxides and Peroxyacids; Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: 2916.1 -Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2916.11 9 = Acrylic acid and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2916.12 5 = Esters of acrylic acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2916.13 1 = Methacrylic acid and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2916.14 8 = Esters of methacrylic acid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2916.15 4 = Oleic, linoleic or linolenic acids, their salts and esters . . . . . . . . . . . 2916.19 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291'6.20 9 -Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxyacids and their derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2916.3 -Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2916.31 8 = Benzoic acid, its salts and esters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2916.32 4 = Benzoyl peroxide and benzoyl chloride. . . . . . . . . . . . . . . . . . . . . . . . 2916.34 ........................ 7,~ = Phenylacetic acid and its salts 2916.35 3 Esters of phenylacetic acid .............................. = 2916.39 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 4 .60 9 .90 0 2915.40 2 2915.50 .30 9 .90 2 2915.60 1 2915.70 6 Lead acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other................................................... -Esters of acetic acid: Ethyl acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = = Vinyl acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = n-Butyl acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Isobutyl acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 2-Ethoxyethyl acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Diethylene glycol monobutyl ether acetate; ethylene glycol monobutyl ether acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ethylene glycol monomethyl ether acetate; ethylene glycol monopropyl ether acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amyl acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other liquid aromatic esters of acetic acid. . . . . . . . . . . . . . . . . . . . Other . -Mono-, di- or trichloroacetic acids, their salts and esters . . . . . . . . . . . . . . . -Propionic acid, its salts and esters: propionate. ........................................ - kg kg kg kg kg kg kg kg kg kg kg 22% 22% 18% free 10% free 14% free free free free = Calcium .................................................... = Other. -Butyric acids, valeric acids, their salts and esters. . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg free free free free free free free kg kg kg kg kg free free free free free No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 277 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------Polycarboxylic Acids, Their Anhydrides, Halides, Peroxides 29.17 2917.1 2917.11 2917.12 2 .20 3 .90 4 2917.13 5 2917.14 1 2917.19 .30 5 .90 9 2917.20 0 2917.3 and Peroxyacids; Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: -Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: = Oxalic acid, its salts and esters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Adipic acid, its salts and esters: - Dioctyl adipate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg free 18% free free 15% free 10% free - Other ................................................... = Azelaic acid, sebacic acid, their salts and esters. . . . . . . . . . . . . . . . = Maleic anhydride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: - Acids.................................................... - Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives. . . . . . . . . . . . . . . . . . . . 0 -Aromatic polycarboxylic acids, their anydrides, halides, peroxides, peroxyacids and their derivatives: 2917.31 1 = Dibutyl orthophthalates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.32 8 = Dioctyl orthophthalates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.33 4 = Dinonyl or didecyl orthophthalates . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.34 0 = Other esters of orthophthalic acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.35 7 = Phthalic anhydride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.36 3 = Terephthalic acid and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.37 2 = Dimethyl terephthalate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2917.39 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Carboxylic Acids With Additional Oxygen Function and Their anhydrides, 29.18 Halides, Peroxides and Peroxyacids; Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: -Carboxylic acids with alcohol function but without other oxygen function, their 2918.1 anhydrides, halides, peroxides, peroxyacids and their derivatives: 6 2918.11 = Lactic acid, its salts and esters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2918.12 = Tartaric acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2918.13 = Salts and esters of tartaric acid: .20 3 - Potassium hydrogen tartrate (cream of tartar). . . . . . . . . . . . . . . . . .90 4 - Other................................................... ...................................... 2918.14 5 = Citric acid 1 2918.15 = Salts and esters of citric acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2918.16 8 = Gluconic acid, its salts and esters . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2918.17 4 = Phenylglycolic acid (mandelic acid), its salts and esters Other: 2918.19 = .20 1 - Acids.................................................... .90 2 - Other................................................... -Carboxylic acids with phenol function but without other oxygen function, their 2918.2 anhydrides, halides, peroxides, peroxyacids and their derivatives: 2918.21 0 = Salicylic acid and its salts ................................... 2918.22 = O-Acetalsalicylic acid, its salts and esters: acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 4 - O-Acetalsalicylic .20 2918.23 .10 .90 2918.29 2918.30 2918.90 .20 .90 0 0 9 1 9 1 kg kg kg kg kg kg kg kg 19% 19% 19% 19% 15% free free free kg kg kg kg kg kg kg kg kg kg free 15% 10% free 15% free free free 10% free kg kg kg kg kg kg kg free 19% free 15% free free free - Salts and esters .......................................... ......................................... = Other esters of salicylic acid and their salts: - Methyl salicylate. - Other .. .................................................... = Other. -Other: -Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives = Pentae rythytyl- tetrakis-3pianate. Other. (3 ,5-d ite rtiary-butyl-4-hyd roxyphenyl) -p ro..................................................... = .................................................... kg kg free 10% . '" 278 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER VIII ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES No. 1900 ----------------------------------------------------------------------------------------------------------------------29.19 2919.00 9 Phosphoric Esters and Their Salts, Including Lactophoshates; Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: ..... Their kg free ----------------------------------------------------------------------------------------------------------------------29.20 Esters of Other Inorganic Acids (Excluding Esters of Hydrogen Halides) and Their Salts; Their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives: ; kg kg free free 2920.10 2920.90 3 5 - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives . . . . . . . . . . . . . . . . . . . . . . . . . -Other ................................................. ~,'; .l . '" :. \ "'... No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 279 I~ ~ .- SUB-CHAPTER NITROGEN-FUNCTION IX COMPOUNDS :.. ----------------------------------------------------------------------------------------------------------------------29.21 . 2921.1 2921.11 2921.12 2921.19 Amine-function Compounds: -Acyclic monoamines and their derivatives; salts thereof: = Methylamine, di- or trimethylamine and their salts. . . . . . . . . . . . . . . = Diethylamine and its salts ................................... kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 5% free 5% 18% free free' free free free 10% free free free 22% free free 3 8 .15 2 .80 2 .90 3 = Other: Ethylamine; Monoisopropylamine . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other, of a carbon chain length of Ca to C22 .. . . . . . . . . . . . . . . . . - Other ................................................... -Acyclic polyamines and their derivatives; salts thereof: \ 2921.2 2921.21 2921.22 2921.29 2921.30 2921.4 2921.41 2921.42 2921.43 2921.44 8 4 9 6 = Ethylenediamine and its salts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Hexamethylenediamine and its salts . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cyclanic, cyclenic and cycloterpenic mono- or polyamines, and their derivatives; salts thereof . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Aromatic monoamines and their derivatives; salts thereof: = Aniline and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Aniline derivatives and their salts. . . . . . . . . . . . . .'. . . . . . . . . . . . . . . = Toluidines and their derivatives; salts thereof. . . . . . . . . . . . . . . . . . . = Diphenylamine and its derivatives; salts thereof: Diphenylamine ........................................... - Other . (alpha-Naphthylamine), = 1-Naphthylamine 2-Naphthylamine (betanaphthylamine) and their derivatives; salts thereof. . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3 6 .10 3 .90 1 2921 .45 2 2921.49 2921.5 2921.51 8 - '. .10 9 .90 7 2921.59 2 -Aromatic polyamines and their derivatives; salts thereof: = 0-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof: - Derivatives of 0-, m-, or p-phenylenediamine . . . . . . . . . . . . . . . . . - Other .. = Other. .................................................... kg kg kg ----------------------------------------------------------------------------------------------------------------------29.22 22% free free 2922.1 2922.11 2922.12 2922.13 2922.19 2922.2 2922.21 2922.22 2922.29 2922.30 2922.4 2922.41 2922.42 2922.43 2922.49 2922.50 7 3 7 8 Oxygen-function Amino-compounds: -Amino-alcohols, their ethers and esters, (excluding those containing more than one kind of oxygen function); salts thereof: = Monoethanolamine and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Triethanolamine and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Diethanolamine -Amino-naphthols those containing 1 and other amino-phenols, their ethers and esters (excluding more than one kind of oxygen function); salts thereof: kg kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free 10% free free 8 2 7 = Aminohydroxynaphthalenesulphonic acids and their salts. . . . . . . . dianisidines, phenetidines and their salts. . . . . . . . . . . . = Anisidines, = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Amino-aldehydes, amino-ketones and amino-quinones (excluding those containing more than one kind of oxygen function); salts thereof. . . . . . . . . . . -Amino-acids and their esters (excluding oxygen function); salts thereof: those containing more than one kind of - o 7 3 1 9 = Lysine and its esters; salts thereof. . . . . . . . . . . . . . . . . . . . . . . . . . . . = Glutamic acid and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Anthralinic acid and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Amino-alcohol-phenols, amino-acid-phenols nd otheramino-compounds a with oxygen function. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Quaternary Ammonium Phosphoaminolipids: and its salts. Salts and Hydroxides; Lecithins and Other ----------------------------------------------------------------------------------------------------------------------- 29.23 2923.10 2923.20 2923.90 4 .~Choline ........................................... 9 o -Lecithins and other phosphoaminolipids . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other ................................................... kg kg kg free free free Government Gazette 30 June 1 yyt> Act No. 20, 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 29.24 2924.10 2924.2 2924.21 8 .10 6 .90 4 2924.22 5 2924.29 .10 7 .20 4 .90 5 ----------------------------------------------------------------------------------------------------------------------29.25 Carboxymide-function Compounds (Including Saccharin and its Salts) and Carboxymide-function Compounds; Amide-function Compounds of Carbonic Acid: -Acyclic amides (includingacycliccarbamates) and their derivatives; salts thereci. -Cyclic amides (includingcyclic carbamates) and their derivatives; salts thereof: = Ureines and their derivatives; salts thereof: - Diuron................................................... - Other................................................... = 2-Acetamidobenzoic acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Carbaryl. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Acetaminophenol......................................... - Other ................................................... Imine Function Compounds: kg free kg kg kg kg kg kg 10% free free free 15% 10% 1. 2925.1 -Imides and their derivatives; salts thereof: 2925.11 8 = Saccharin and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2925.19 9 -Other ............................................... 2925.20 6 -Imines and theirderivatives;saltsthereof. . . . . . . . . . . . . . . . . . . . . . . . . . . ---------------------------------------------------------------------------------------------------------.-------------29.26 Nitrile-function Compounds: 2926.10 5 -Acrylonitrile .............................................. 2926.20 5 -1-Cyanoguanidine (dicyandiamide)................................ 2926.90 1 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------29.27 2927.00 4 Diazo-, Azo- or Azoxy-compounds. .................................. ----------------------------------------------------------------------------------------------------------------------29.28 2928.00 8 Organic Derivatives of Hydrazine or of Hydroxylamine ................. ----------------------------------------------------------------------------------------------------------------------29.29 Compounds With Other Nitrogen Function: 2929.10 6 -Isocyanates. .................................................. 2929.90 .10 9 .90 8 -Other: = Calcium cyclamate; sodium cyclamate ........................ = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free J kg kg kg kg kg free free free free free kg kg kg free 26% free .. --- '" . No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 28] SUB-CHAPTER X ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES. ----------------------------------------------------------------------------------------------------------------------Organo-sulphur Compounds: 29.30 2930.10 2930.20 2930,30 2930.40 2930.90 6 o 5 7 -Dithiocarbonates (xanthates). . . , . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , - Thiocarbamates and dithiocarbamates . . . . . . . . . . . . . . . . . . . . . . . . . . . , - Thiuram mono-, di- or tetrasulphides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Methionine" " , , ,..., " ,......... kg kg kg kg kg kg 18% free free free free 2 -Other " .....,.....,...,.................,....... ----------------------------------------------------------------------------------------------------------------------29.32 2932.1 2932.11 2932.12 2932.13 2932.19 2932.2 2932.21 2932.29 7 6 2 0 4 .10 2 .90 0 2932.9 2932.91 2932.92 2932.93 2932.94 2932.99 6 2 9 5 7 29.31 2931.00 5 Other Organo-inorganic Compounds. ............................... ----------------------------------------------------------------------------------------------------------------------Heterocyclic Compounds With Oxygen Hetero-atom(s) Only: -Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: ............,.........,..................... = Tetrahydrofuran (furfuraldehyde). ..........................,... = 2-Furaldehyde Furfuryl alcohol and tetrahydrofurfuryl alcohol. . . . . . . . . . . . . . . . . . = , = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Lactones: and ethylcoumarins. ...,,.......... = Coumarin, methylcoumarins = Other lactones: - Phenolphthalein - Other" -Other: , free 0 kg kg kg kg kg kg kg kg kg kg kg kg free free free free free 22% free free free free free free (excluding , , iodophenolphthalein) , ' , " , , ............. ,....... , = Isosafrole 1-(1 ,3-Benzodioxol-5-yl) = .,.......... = Piperonal. = Safrole. . . . . . . . . . . . . . . = Other. ,,.......,...... ............ ,.......... , ,........... .. ,. .. propan-2-one ...,,....,.......,,..... .,..................... .......,............... ...........................,.....,.... ----------------------------------------------------------------------------------------------------------------------29.33 Heterocyclic Compounds With Nitrogen Hetero-atom(s) Only: 2933.1 2933.11 2933.19 2933.2 ~2933.21 2933.29 2933.3 2933.31 2933.32 2933.39 2933.40 3 4 -Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: , , = Phenazone (antipyrin) and its derivatives. . . . . . . . . . . . . . . . . . . . Other, . . . . . . . , . . . . . . , . . . . . . . . . , , . . . . , . . . . . , . . . . , , . , . . . . . . . = -Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: ,,.........,....,......,,....... = Hydantoin and its derivatives. ,.......,.....,....,,....,.........,.......,,...... = Other. . -Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: , , , , , ,, = Pyridine and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Piperidine and its salts. . . . . . . . , . . . . , . . . . . . . . . . . . . . . . . . . . . . , , = , , , , ,, = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compounds containing a quinoline or isoquinoline ring-system = (whether or not hydrogenated), not further fused: Amodiaquin hydrochloride and cloroquine bis (phosphate) and their derivatives, . . . . . , . . . . . , , . . . , . . . . , , . . . , , . . . . . . . . . . . . , , . . . . . . Polymerised 2,2,4-trimethyl-1,2-dihydroquinoline; polymerised 1,2-dihydro-2,2,4-trimethyl quinoline. . . . . . . . . . . . . . . . . , . . . . . . . . . Compounds containing a quinoline ring-system, not elsewhere specified or included in this heading. . . . , . . . . . . . . . . . , . . . . . . . . . . Primaquine phosphate, . . . . , . . . . , . . . . , . . . . . . . . . . . , , . . . . . . . . Other , , kg kg free free 8 9 kg kg free free 2 9 3 kg kg kg free free free .20 5 .30 2 .40 4 .50 7 .90 6 2933.5 kg kg kg kg kg free 23% free free 10% - -Compounds containing a pyrimide ring (whether or not hydrogenated) or piperazine ring in the structure: 2933.51 = Malonylurea (barbituric acid) and its derivatives salts thereof. . . . . 2933.59 = Other: Compounds of urea. . . . . . , . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 7 Piperazine citrate; piperazine hexahydrate; piperazine adipate . . .30 4 Bromacil; OO-Diethyl 0-4 methyl isopropylpyrimid 6 .80 o ,~ phosphorothioate . . . . . . . . , . . . . . . . , . . . . , . . . . , . . . . . . . , . . . . . . . ' kg kg kg kg free 18% 14% free 282 Act No. 20, 1998 .90 8 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT. 1998 kg No. 1900 -' hydrogenated), not further fused: 2-mercaptobenzothiazole; = Zinc salt of 2-mercaptobenzothiazole; 2-mercapto-benzothiazole; mercaptobenzothiazole; mercaptobenzo thiazole disulphide; benzothiazil disulphide; di-benzothiazole-2-yLdisulphide; di-benzothiazyl disulphide; n-cyclohexyl-2-benzothiazyl sulphenamide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 7 N-tert-butyl-2-benzothiazyl sulphenamide, benzothiazyl= 2-butylsulphenamide, benzothiazyl-2-sulphene morpholide, n-oxidiethylene benzothiazyl sulphenamide, 2-(4-morpholinyl mercapto)benzothiazole, 2-morpholino thiobenzothiazole, 2-(4-morphonyl-d i-thio)-benzoth iazole; benzothiazyl-2-d icyclohexyl sulphenamide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 040 4 sulphenamide; 2(2,6-dimethyl-4= N-cyclohexyl-2-benzothiazyl morpholinothio) benzothiazole and other benzothiazole compounds and derivatives not elsewhere specified or included in this heading. . .90 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . containing a phenothiazine ring-system (Whether or not 2934.30 5 -Compounds hydrogenated) not further fused. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2934.90 7 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------29.35 2935.00 6 Sulphonamides................................................... .10 2 ,,...,............................. - Other -Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 2933.61 6 = Melamine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2933.69 = Other: Cyanuric chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 1 .30 9 Atrazine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 040 6 Simazine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ,............................................. .90 2 2933.7 -Lactams: 2933.71 0 ........................ = 6-Hexanelactam (epsilon-caprolactam) 2933.79 1 = Other lactams. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 2933.90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------29.34 Nucleic Acids and their Salts; Other Heterocyclic Compounds: containing an unfused thiazole ring (whether or not hydrogenated) 2934.10 0 -Compounds in the structure . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Compounds containing a benzothiazole ring-system (whether or not 2934.20 2933.6 10% , free free 10% free 10% free free free kg kg kg kg kg kg kg kg kg free kg 22% kg 22% kg kg kg kg 22% 10% free free free kg - . '.. '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER XI PROVITAMINS, VITAMINS AND HORMONES, 283 ----------------------------------------------------------------------------------------------------------------------29.36 Provitamins and Vitamins, Natural or Reproduced by Synthesis (Including Natural Concentrates), Derivatives Thereof Used Primarily as Vitamins, and Intermixtures of the Foregoing, Whether or not in Any Solvent: -Provitamins, unmixed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Vitamins and their derivatives, unmixed: = Vitamins A and their derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Vitamin B1 and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Vitamin B2 and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f' = D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives... = Vitamin B6 and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Vitamin B12 and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Vitamin C and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Vitamin E and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other vitamins and their derivatives: .10 7 = Nicotinamide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 -Other, including natural concentrates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2936.90 .--------------------------------------------------------------------------------------------------------------------Hormones, Natural or Reproduced by Synthesis; Derivatives Thereof, Used 29.37 Primarily as Hormones; Other Steroids Used Primarily as Hormones: -Pituitary (anterior) or similar hormones, and their derivatives. . . . . . . . . . . . 2937.10 2937.2 -Adrenal cortical hormones and their derivatives: hydrocortisone, prednisone (dehydrocortisone) and 2937.21 2 = Cortisone, prednisolone (dehydrohydrocortisone). .......................... 2937.22 9 = Halogenated derivatives of adrenal cortical hormones. . . . . . . . . . . 2937.29 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2937.9 -Other hormones and their derivatives; other steroids used primarily as 2937.91 2937.92 2937.99 4 0 5 2936.10 2936.2 2936.21 2936.22 2936.23 2936.24 2936.25 2936.26 2936.27 2936.28 2936.29 8 9 5 1 8 4 0 7 3 kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free 10% free free kg free kg kg kg free free free hormones: = Insulin and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Oestrogens and progestogens ............................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free , - . '" 284 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 SUB-CHAPTER XII GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL, OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES ----------------------------------------------------------------------------------------------------------------------Glycosides, Natural or Reproduced by Synthesis, and their Salts, Ethers, 29.38 2938.10 5 2938.90 1 ----------------------------------------------------------------------------------------------------------------------Vegetable Alkaloids, Natural or Reproduced by Synthesis, and their Salts, 29.39 2939.10 2939.2 2939.21 2939.29 2939.30 2939.4 2939.41 2939.42 2939.49 2939.50 2939.6 2939.61 2939.62 2939.63 2939.69 2939.70 2939.90 .20 .90 8 0 8 4 0 9 6 9 5 8 7 2 0 8 9 Esters and other Derivatives: (rutin) and its derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Rutoside kg kg free free Ethers, Esters and other Derivatives: -Alkaloids of opium and their derivatives; salts thereof. . . . . . . . . . . . . . . . . . -Alkaloids of cinchona and their derivatives; salts thereof: = Quinine and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Caffeine and its salts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Ephedrines and their salts: = Ephedrine and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Pseudoephedrine (INN) and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Alkaloids of rye ergot and their derivatives; salts thereof: = Ergometrine (INN) and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Ergotamine (INN) and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Lysergic acid and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Nicotine and its salts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Scopolamine (hyoscine) and its derivatives. . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free free free free free' free free free free free free free free 22% free '-'\ '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 285 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER OTHER ORGANIC XIII COMPOUNDS ----------------------------------------------------------------------------------------------------------------------4 Sugars, Chemically Pure (Excluding Sucrose, Lactose, Maltose, Glucose and 29.40 2940.00 Fructose); Sugar Ethers and Sugar Esters, and their Salts (Excluding Products of Heading No. 29.37, 29.38 or 29.39) . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Antibiotics: 29.41 2941.10 2 -Penicillins and their derivatives with a penicillanic acid structure; salts thereof. 7 -Streptomycins and their derivatives; salts thereof. . . . . . . . . . . . . . . . . . . . . 2941 .20 2941.30 2941 .40 .10 3 .90 1 2941 .50 0 2941.90 9 (' 29.42 2942.00 1 -Tetracyclines and their derivatives; salts thereof. . . . . . . . . . . . . . . . . . . . . . -Chloramphenicol and its derivatives; salts thereof: = Chloramphenicol and its esters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Erythromycin and its derivatives; salts thereof . . . . . . . . . . . . . . . . . . . . . . . -Other. ....................................................... ........................................ kg free kg kg kg kg kg kg kg kg free free free 10% free free free free ----------------------------------------------------------------------------------------------------------------------Other Organic Compounds. - '" . 286 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER30 PHARMACEUTICALPRODUCTS No. 1900 NOTES: 1. This Chapter does not cover the following: (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV); (b) Plasters specially calcined or finely ground for use in dentistry (heading No. 25.20); (c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.01); (d) Preparations of headings Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic properties; (e) Soap or other products of heading No. 34.01 containing added medicaments; (f) Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or (g) Blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02). For the purposes of heading No. 30.02, the expression "modified immunological antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment products" applies conjugates. only to monoclonal 2. 3. For the purposes of headings Nos. 30.03 and 30.04 and of Note 4(d) to this Chapter, the following are to be treated: (a) As unmixed products: (1) Unmixed products dissolved in water; (2) All goods of Chapter 28 or 29; and (3) Simple vegetable extracts of heading No. 13.02, merely standardised or dissolved in any solvent; (b) As products which have been mixed: (1) Colloidal solutions and suspensions (excluding colloidal sulphur); (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and (3) Salts and concentrates obtained by evaporating natural mineral waters. Heading No. 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature: (a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; (b) Sterile laminaria and sterile laminaria tents; (c) Sterile absorbable surgical or dental haemostatics; (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) Blood-grouping reagents; (f) Dental cements and other dental fillings; bone reconstruction cements; (g) First-aid boxes and kits; and (h) Chemical contraceptive preparations based on hormones or spermicides. 4. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------30.01 3001.10 3 3001.20 8 -Extracts of glands or other organs or of their secretions. . . . . . . . . . . . . . . . 3001.90 3 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------Human Blood; Animal Blood Prepared for Therapeutic, Prophylactic or 30.02 Diagnostic Uses; Antisera and Other Blood Fractions and Modified Immunological Products, Whether or not Obtained by Means of biotechnological Processes; Vaccines, Toxins, Cultures of Micro-organisms (Excluding Yeasts) and Similar Products: 7 -Antisera and other blood fractions and modified immunological products, 3002.10 whether or not obtained by means of biotechnological processes. . . . . . . . . . 1 -Vaccines for human medicine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3002.20 6 -Vaccines for veterinary medicine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3002.30 . 3002.90 3 -Other ----------------------------------------------------------------------------------------------------------------------Medicaments (Excluding Goods of Heading No. 30.02, 30.05 or 30.06) 30.03 Consisting of two or More Constituents Which Have Been Mixed Together for Therapeutic or Prophylactic Uses, Not Put up in Measured Doses or in Forms or Packings 3003.10 3003.20 streptomycins 5 -Containing Glands and Other Organs for Organo-therapeutic Uses, Dried, Whether or Not Powdered; Extracts of Glands or Other Organs or of Their Secretions for Organo-therapeutic Uses; Heparin and its Salts; Other Human or Animal Substances Prepared for Therepeutic or Prophylactic Uses, Not Elsewhere Specified or Included: -Glands and otherorgans,dried,whetheror not powdered.. . . . . . . . . . . . . kg kg kg free free free kg kg kg kg free free free free for Retail Sale: ................................... o '~Containingpenicillins or derivatives thereof, with a penicillanic acid structure, or or their derivatives. other antibiotics ...................................... kg kg free free No. 1900 Act No. 20, 1998 3003.3 3003.31 3003.39 3003.40 3003.90 6 7 4 7 .33 3 -Containing containing Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 hormones or other products of heading No. 29.37 (excluding antibiotics): those 287 insulin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Containing = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Containing hormones -Other alkaloids or derivatives thereof (excluding those containing or other products of heading No. 29.37 or antibiotics) . . . . . . . . . . . 1995 . . . . . . . . . . . . . . . . . . . . ... kg kg kg kg kg free free free free free WITH EFFECT FROM 27 JANUARY with a basis of zidovudine ----------------------------------------------------------------------------------------------------------------------30.04 4 9 -Medicaments FROM 30.09.94 TO 26.01.95. 3004.10 3004.20 3004.3 3004.31 3004.32 3004.39 3004.40 3004.50 3004.90 Medicaments (Excluding Goods of Heading No. 30.02, 30.05 or 30.06) Consisting of Mixed or Unmixed Products for Therapeutic or Prophylactic Uses, put up in Measured Doses or in Forms or Packings for Retail Sale: -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins -Containing or their other derivatives. ................................... antibiotics ...................................... kg kg free free 4 6 0 8 2 -Containing hormones or other products of heading No. 29.37 (excluding those containing antibiotics): = Containing insulin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . adrenal cortical hormones. . . . . . . . . . . . . . . . . . . . . . . . . = Containing = Other. .................................................... kg kg kg kg kg kg kg free free free free free free free -Containing hormones, -Other (.\ alkaloids or derivatives thereof (excluding those containing other products of heading No. 29.37 or antibiotics) ............ containing vitamins or other products of heading No. 29.36- medicaments WITH EFFECT FROM 27 JANUARY 1995.................... 0 -Other with a basis of zidovudine FROM 30.09.94 TO 26.01.95. . . . .33 7 -Medicaments ----------------------------------------------------------------------------------------------------------------------Wadding, Gauze, Bandages and Similar Articles (For Example, Dressings, 30.05 Adhesive Plasters, Poultices), Impregnated or Coated With Pharmaceutical Substances or put up in Forms or Packings for Retail Sale for Medical, Surgical, Dental or Veterinary Purposes: -Adhesive dressings and other articles having an adhesive layer. . . . . . . . . 3005.10 8 kg free 3005.90 .10 ----------------------------------------------------------------------------------------------------------------------30.06 3006.10 Pharmaceutical Goods Specified .90 8 -Other: gauze or muslin; (including crepe bandages); = Absorbent other absorbent lint; bandages muslin swabs (including those boric and gauze or containing X-ray detectable thread or tape) . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in Note 4 to This Chapter: -Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closures sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics . . . . . . . . . . . . . . . . . kg kg 22% free kg kg kg kg kg kg free free free free free free 3006.20 3006.30 (' 3006.40 3006.50 3006.60 6 0 5 2 4 -Blood-grouping reagents ........................................ -Opacifying preparations to be administered for X-ray examinations; diagnostic reagents designed to the patient . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Dental cements and other dental fillings; bone reconstruction cements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -First-aid boxes and kits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Chemical contraceptive preparations based on hormones or spermicides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - t . '" 288 Act No, 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER 31 FERTILIZERS NOTES: 1. This Chapter does not cover the following: (a) Animal blood of heading No. 05.11 ; (b) Separate chemically defined compounds (excluding those answering to the descriptions in Note 2(A), 3(A), 4(A) or 5 below); or (c) Cultured potassium chloride crystals (excluding optical elements) with a mass of not less than 2,5 g each, of heading No. 38.24; optical elements 2. of potassium chloride (heading No. 90.01). Heading No. 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) Ammonium sulphate, whether or not pure; (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (vii) Calcium cyanamide, whether or not pure or treated with oil; (viii) Urea, whether or not pure. (B) Fertilizers consisting of any of the goods described in (A) above mixed together. (C) Fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum (D) 3. or other inorganic non-fertilizing substances. Liquid fertilizers consisting ofthe goods of subparagraph or ammoniacal solution. (A)(ii) or (viii) above, or of mixtures ofthose goods, in an aqueous Heading No. 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Basic slag; (ii) Natural phosphates of heading No. 25.10, calcined or further heat-treated than for the removal of impurities; (Iii) Superphosphates (single, double or triple); (iv) Calcium hydrogenorthophosphate containing not less than 0,2 per cent by mass of fluorine calculated on the dry anhydrous product. (B) Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the (C) fluorine content limit. Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account non-fertilising substances. described being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic 4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages in heading No. 31.05: (A) Goods which answer to one or other of the descriptions given below: (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite); (ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above; (iii) Potassium sulphate, whether or not pure; (iv) Magnesium potassium sulphate, whether or not pure. (B) Fertilizers consisting of any of the goods described in (A) above mixed together. Ammonium (diammonium 5. 6. dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading No. 31.05. and For the purposes of heading No. 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. - . '" ", No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 Statis- 289 Head- Sub- C sticalUnit Rate of Duty ing heading 31.01 3101.00 D Article Description o Animal or Vegetable Fertilisers, Whether or Not Mixed Together or Chemically Treated; Fertilisers Produced by the Mixing or Chemical Treatment of Animal or Vegetabl~ Products. . . . . . . . . . . . . . . . . . . . . . . . . . . Mineral or Chemical Fertilizers, Nitrogenous: -Urea, whether or not in aqueous solution. . . . . . . . . . . . . . . . . . . . . . . . . . . -Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: = Ammonium sulphate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Ammonium nitrate, whether or nor in aqueous solution .......... = Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sodium nitrate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Double salts and mixtures of calcium nitrate and ammonium nitrate.... = Calcium cyanamide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, including mixtures not specified in the foregoing subheadings. Mineral or Chemical Fertilisers, Phosphatic: -Superphosphates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Basic -Other slag. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............................................. kg free ----------------------------------------------------------------------------------------------------------------------31.02 3102.10 3102.2 3102.21 3102.29 3102.30 3102.40 3102.50 3102.60 3102.70 (\ 3102.80 3102.90 5 0 8 2 7 1 6 0 5 9 kg free kg kg kg kg kg kg kg kg kg free free free free free free free free free ----------------------------------------------------------------------------------------------------------------------31.03 3103.10 3103.20 3103.90 2 7 9 kg kg kg kg kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------31.04 3104.10 3104.20 3104.30 3104.90 6 o 5 2 Mineral or Chemical Fertilisers, Potassic: -Carnallite, sylvite and other crude natural potassium salts. . . . . . . . . . . . . . -Potassium -Potassium -Other chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . sulphate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................ free free free free ----------------------------------------------------------------------------------------------------------------------31.05 Mineral or Chemical Fertilisers Containing two or Three of the Fertilising Elements Nitrogen, Phosphorous and Potassium; Other Fertilizers; Goods of This Chapter in Tablets or Similar Forms or in Packages of a Gross Mass not Exceeding 10 Kg: -Goods of this Chapter in tablets or similar forms or in packages of a gross mass not exceeding 10 kg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorous and potassium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Diammonium hydrogenorthophosphate (diammonium phosphate) ....... 3105.10 3105.20 4 4 9 3 kg kg kg kg free free free r3105.30 3105.40 -Ammonium dihydrogenorthophosphate (mono- ammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorous: = Containing nitrates and phosphates. . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mineral or chemical fertilisers containing the two fertilising elements phosphorous and potassium. .................................. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = free 3105.5 3105.51 3105.59 3105.60 3105.90 4 5 2 6 -Other kg kg kg kg free free free free - . '. 290 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS NOTES 1. This Chapter does not cover the following: (a) Separate chemically defined elements or compounds (excluding those of heading No. 32.03 or 32.04, inorganic products (b) (c) 2. 3. of a kind used as luminophores (heading No. 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading No. 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading No. 32.12); Tannates and other tannin derivates of products of headings Nos. 29.36 to 29.39, 29.41 or 35.01 to 35.04; or Mastics of asphalt or other bituminous mastics (heading No. 27.15). diazonium salts and couplers for the production of azo dyes. Heading No. 32.04 includes mixtures of stabilised Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of Heading No. 32.06, colouring pigments of Heading No. 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. Heading No. 32.08 includes solutions (excluding collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the mass of the solvent exceeds 50 per cent of the mass of the sOlution.-, The expression "colouring matter" in this Chapter does not include products of a kind used as extenders or not they are also suitable for colouring distempers. in oil paints, whether 4 5. 6 The expression "stamping foils" in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands and consisting of: (a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------32.01 Tanning Extracts of Vegetable Origin; Tannins and Their Salts, Ethers, Esters and Other Derivatives: 7 -Quebracho extract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201.20 1 -Wattle extract. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201.90 3 -Other ................................................ ----------------------------------------------------------------------------------------------------------------------32.02 Synthetic Organic Tanning Substances; Inorganic Tanning Substances; Tanning Preparations, whether or not Containing Natural Tanning Substances; Enzymatic Preparations for Pre-tanning: 3202.10 o -Synthetic organictanningsubstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3202.90 7 -Other ....................................... 3201.10 ----------------------------------------------------------------------------------------------------------------------32.03 3203.00 5 Colouring Matter of Vegetable or AnimalOrigin(IncludingDyeing Extracts kg kg kg free free free kg kg free free but Excluding Animal Black), Whether or Not Chemically Defined; Preparations as Specified in Note 3 to this Chapter Based on Colouring Matter of Vegetable or Animal Origin. ................................ ----------------------------------------------------------------------------------------------------------------------32.04 Synthetic Organic Colouring Matter, Whether or Not Chemically Defined; kg free Preparations as Specified in Note 3 to This Chapter Based on Synthetic Organic Colouring Matter; Synthetic Organic Products of a Kind Used as Fluorescent Brightening Agents or as Luminophores, Whether or Not Chemically Defined: 3204.1 3204.11 3204.12 3204.13 3204.14 3204.15 3204.16 3204.17 -Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: 4 = Disperse dyes and preparations based thereon. . . . . . . . . . . . . . . . . 0 = Acid dyes, whether or not pre-metaHised, and preparations based thereon; mordant dyes and preparations based thereon ........... 7 = Basic dyes and preparations based thereon. . . . . . . . . . . . . . . . . . . . 3 = Direct dyes and preparations based thereon ................... 2 = Vat dyes (including those usable in that state as pigments) and preparations based thereon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 = Reactive dyes and preparations based thereon. . . . . . . . . . . . . . . . . 21~ = Pigments and preparations based thereon. . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg free free free free free free free No. 1900 Act No. 20, 1998 3204.19 Government Gazette 30 June 1998 291 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg free free free free = Other, including mixtures of colouring matter of two or more of the subheadings Nos. 3204.11 to 3204.19 3204.20 2 -Synthetic organic products of a kind used as fluorescent brightening agents 3204.90 4 -Other.. ...................................................... ------------------------------------------------------..---------------------------------------------------------------32.05 3205.00 7 Colour Lakes; Preparations as Specified in Note 3 to This Chapter Based on Colour Lakes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 ----------------------------------------------------------------------------------------------------------------------32.06 3206.1 3206.11 3206.19 3206.20 3206.30 3206.4 4 2 Other Colouring Matter; Preparations as Specified in Note 3 to This Chapter (Excluding Those of Heading No. 32.03, 32.04 or 32.05); Inorganic Products of a Kind Used as Luminophores, Whether or Not Chemically Defined: -Pigments and preparations based on titanium dioxide: = Containing 80 per cent or more by mass of titanium dioxide calculated on the dry mass. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Pigments and preparations based on chromium compounds. . . . . . . . . . . . -Pigments and preparations based on cadmium compounds. . . . . . . . . . . . kg kg kg kg kg kg kg kg kg free free free free free free free free free -Other colouring matter and other preparations: 3206.41 5 = Ultramarine and preparations based thereon. . . . . . . . . . . . . . . . . . . 3206.42 1 = Lithopone and other pigments and preparations based on zinc sulphide.. 3206.43 8 = Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f'. 3206.49 6 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Inorganic products of a kind used as luminophores . . . . . . . . . . . . . . . . . . . 3206.50 3 ----------------------------------------------------------------------------------------------------------------------Prepared Pigments, Prepared Opacifiers and Prepared Colours, Vitrifiable 32.07 Enamels and Glazes, Engobes (Slips), Liquid Lustres and Similar Preparations, of a Kind Used in The Ceramic, Enamelling or Glass Industry; Glass Frit and Other Glass, in The Form of Powder, Granules or Flakes: pigments, prepared opacifiers, prepared colours and similar 3207.10 9 -Prepared preparations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3207.20 3207.30 3 8 -Vitrifiable enamels and glazes, engobes (slips) and similar preparations . . -Liquid lustres and similar preparations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free 14% 3207.40 2 -Glass frit and other glass, in the form of powder, granules or flakes . . . . . . ----------------------------------------------------------------------------------------------------------------------Paints and Varnishes (Including Enamels and Lacquers) Based on Synthetic 32.08 Polymers or Chemically Modified Natural Polymers, Dispersed or Dissolved in a Non-aqueous Medium; Solutions as Defined in Note 4 to This Chapter: 3208.10 2 -Based on polyesters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3208.20 3208.90 7 .30 0 .90 4 -Based on acrylic or vinyl polymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Solutions as defined in Note 4 to this Chapter, of silicones. . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg 16% 16% free 16% ----------------------------------------------------------------------------------------------------------------------032.09 Paints and Varnishes (Including Enamels and Lacquers) Based on Synthetic Polymers or Chemically Modified Natural Polymers, Dispersed or Dissolved in an Aqueous Medium: on acrylicor vinylpolymers.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..................... ----------------------------------------------------------------------------------------------------------------------3209.10 3209.90 6 2 -Based -Other kg kg 16% 16% 32.10 3210.00 .05 2 .40 0 32.11 3211.00 32.12 5 Other Paints and Varnishes (Including Enamels, Lacquers and Distempers); Prepared Water Pigments of a Kind Used for Finishing Leather: -Paints and varnishes (including enamels, lacquers and distempers)) . . . . . -Prepared water pigments of a kind used for finishing leather. . . . . . . . . . . . IPrepared Driers. ................................................. kg kg kg 16% 10% free ----------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------Pigments (Including Metallic Powders and Flakes) Dispersed in Non-aqueous Media, in Liquid or Paste Form, of a Kind Used in the Manufacture of Paints (Including Enamels); Stamping Foils; Dyes and Other Colouring Matter Put up in Forms or Packings for Retail Sale: -Stamping foils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Aluminium powders or flakes dispersed in non-aqueous media. . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free 18% free 3212.10 3212.90 .10 .90 3 7 5 ----------------------------------------------------------------------------------------------------------------------32.13 3213.10 3213.90 7 3 '.-Other Artists' Students' or Signboard Painters' Colours, Modifying Tints, Amusement Colours and the Like, in Tablets, Tubes, Jars, Bottles, Pans or in Similar Forms or Packings: Coloursin sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................... kg kg free free 292 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ----------------------------------------------------------------------------------------------------------------------32.14 Glaziers' Putty, Grafting Putty, Resin Cements, Caulking Compounds and 3214.10 o Other Mastics; Painters' Fillings; Non-refractory Surfacing preparations for Facades, Indoor Walls, Floors, Ceilings or the Like. -Glaziers' putty, grafting putty, resin cements, caulkin compounds and other mastics; painters' fillings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 3214.90 7 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------Printing Ink, Writing or Drawing Ink and Other Inks, Whether or Not 32.15 Concentrated or Solid: -Printing ink: 3215.1 3215.11 o = Black. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3215.19 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3215.90 o -Other........................................................ free free kg kg kg free free free '. . .. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE CHAPTER 33 ACT, 1998 293 , ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS NOTES: 1. This (a) (b) (c) Chapter does not cover: Natural oleoresins or vegetable extracts of heading No. 13.01 or 13.02; Soap or other products of heading No. 34.01; or Gum, wood or sulphate turpentine or other products of heading No. 38.05. of heading No. 33.01, to 2. 3. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances odeoriferous constituents isolated from those substances or to synthetic aromatics. Heading Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. The expression "perfumery, cosmetic or toilet preparations" in heading No. 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. 4. Statis- r\ Head- Sub- C D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------Essential Oils (Terpeneless or not), Including Concretes and Absolutes; 33.01 Resinoids; Extracted Oleoresins; Concentrates of Essential Oils in Fats, in Fixed Oils, in Waxes or the Like, Obtained by Enfleurage or Maceration; Terpenic By-products of the Deterpenation of Essential Oils; Aqueous Distillates and Aqueous Solutions of Essential Oils: 3301.1 3301.11 3301.12 3301.13 3301.14 3301.19 3301.2 3301.21 3301.22 3301.23 3301.24 3301.25 3301.26 3301.29 3301.30 3301.90 .10 .20 .30 .40 .50 -Essential 5 1 8 4 6 4 6 2 9 5 1 0 8 2 0 7 4 1 oils of citrus fruit: kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free free free free 20% 15% 15% free free 15% 25% free .............................................. = Of bergamot. = Of orange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of lemon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of lime. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Essential oils other than those of citrus fruit: .............................................. = Of geranium. = Of jasmin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................................... = Of lavender or of lavandin Of peppermint (mentha piperita) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = = Of other mints. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of vetiver. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................................................... = Other. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Resinoids (" II 33.02 3302.10 3302.90 .60 9 .70 6 .90 0 = Other: Aqueous distillates and aqueous solutions of essential oils. . . . . Extracted oleoresins obtained from extraction of opium . . . . . . . . Extracted oleoresins obtained from the extraction of liquorice. . . Extracted oleoresins obtained from the extraction of hops. . . . . . Extracted oleoresins obtained from the extraction of pyrethrum or of the roots of plants containing rotenone. . . . . . . . . . . . . . . . . . . . . . . . . Other extracted oleoresins obtained from the extraction of natural cellular raw plant materials, suitable for pharmaceutical purposes. Other extracted oleoresins obtained from the extraction of natural cellular raw plant materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... Mixtures of Odoriferous Substances and Mixtures (Including Alcoholic - ----------------------------------------------------------------------------------------------------------------------Solutions) With a Basis of One or More of These Substances, of a Kind Used 2 .10: 6 as Raw Materials in Industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: -Of a kind used in the food or drink industries ........................ -Other: = Containing, by volume, 50 per cent or more ethyl or propyl alcohol (excluding perfume bases) .................................... kg 10% kg 10% 294 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg No. 1900 .90 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------33.03 3303.00 Perfumes and Toilet Waters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ---------------------------------------------------------------------------------------------------------------------33.04 Beauty or Make-up Preparations and Preparations for the Care of the Skin (Excluding Medicaments), Including Sunscreen or Sun Tan Preparations; Manicure or Pedicure Preparations: 3304.10 3 -Lip make-up preparations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3304.20 4 -Eye make-up preparations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3304.30 9 -Manicure or pedicure preparations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3304.9 -Other: 3304.91 2 = Powders, whether or not compressed . . . . . . . . . . . . . . . . . . . . . . . . . 3304.99 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------33.05 Preparations for Use on the Hair: 3305.10 3305.20 3305.30 free 26% kg kg kg kg kg 24% 24% 24% 24% 24% -Hair lacquers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3305.90 8 -Other .............................................. ------------------------------------------------------------------------------------------------------------------33.06 Preparations for Oral or Dental Hygiene, Including Denture Fixative Pastes and Powders; Yarn Used to Clean between the Teeth (Dental Floss), in Individual Retail Packings: 3306.10 7 -Dentifrices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3306.20 -Yarn used to clean between the teeth (ental floss): .10 9 = Of high tenacity aramid yarn. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3306.90 3 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------33.07 Pre-shave, Shaving or After-shave Preparations, Personal Deodorants, Bath Preparations, Depilatories and Other Perfumery, Cosmetic or Toilet Preparations, Not Elsewhere Specified or Included; Prepared Room Deodorisers, Whether or Not Perfumed or Having Disinfectant Properties: 3307.10 .10 8 .90 6 3307.20 5 3307.30 3307.4 3307.41 3307.49 .20 6 .90 7 3307.90 .10 4 .90 2 0 3 8 2 -Shampoos -Preparations .......................................... for permanentwavingor straightening.. . . . . . . . . . . . . . . . . . kg kg kg kg 24% 24% 24% 24% \ kg kg kg kg 12% free 15% 12% 0 -Pre-shave, shaving or after-shave preparations: = Styptic pencils . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Personal deodorants and anti-perspirants. . . . . . . . . . . . . . . . . . . . . . . . . . . -Perfumed bath salts and other bath preparations. . . . . . . . . . . . . . . . . . . . . -Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: = "Agarbatti" and other odoriferous preparations which operate by burning ..................................................... Other: = In immediate packings of a content of not more than 5 kg or in containers holding not more than 51 (excluding activated carbon). . Other . = Other: Contact lens or artificial eye solutions, including soluble tablets. - Other ................................................... kg kg kg kg 15% 24% 24% 24% kg 20% kg kg kg kg 14% 10% free 24% - '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 295 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 NOTES: 1. This Chapter does not cover the following: (a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (b) (c) 2. No. 15.17); Separate chemically defined compounds; or Shampoos, dentifrices, shaving creams and foams, or bath preparations, agents (heading No. 33.05, 33.06 or 33.07). (heading containing soap or other organic surface-active For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading No. 34.05 as "scouring powders and similar preparations" . For the purposes of heading No. 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0,5 per cent at 20°C and left to stand for one hour at the same temperature: (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of water to 4,5 x 10.2N/m (45 dyne/cm) or less. In heading No. 34.03 the expression defined in Note 2 to Chapter 27 "petroleum oils and oils obtained from bituminous minerals" applies to the products 3. (" 4. 5. In heading No. 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to: (A) Chemically produced organic products of a waxy character, whether or not water-soluble; (B) Products obtained by mixing different waxes; (C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other The (a) (b) (c) (d) materials. heading does not apply to: Products of heading No. 15.16, 34.02 or 38.23, Unmixed animal waxes and unmixed vegetable Mineral waxes and similar products of heading Waxes mixed with, dispersed in or dissolved in even if having a waxy character; waxes, whether or not refined or coloured, of heading No. 15.21; No. 27.12, whether or not intermixed or merely coloured; or a liquid medium (headings Nos. 34.05, 38.09, etc.). StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading t'"" ----------------------------------------------------------------------------------------------------------------------Soap; Organic Surface-active Products and preparations 34.01 for use as Soap, in the form of Bars, Cakes or Moulded Pieces or Shapes, whether or not Containing Soap; Paper, Wadding, Felt and NonWovens, Impregnated, Coated or Covered with Soap or Detergent: -Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401.1 3401.11 7 = For toilet use (including medicated products). . . . . . . . . . . . . . . . . . . 3401.19 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401.20 5 = Soap in other forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Organic Surface-active Agents (Excluding Soap); Surface-active 34.02 Preparations, Washing Preparations (Including Auxiliary Washing Preparations) and Cleaning Preparations, whether or not Containing Soap (Excluding Those of Heading No. 34.01): -Organic surface-active agents, whether or not put up for retail sale: 3402.1 3402.11 = Anionic: .10 8 - In immediate packings of a content not exceeding 10 kg ....... .20 5 - In immediate pac kings of a content exceeding 10 kg. . . . . . . . . . . 3402.12 7 = Cationic. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3402.13 3 = Non-ionic. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3402.19 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3402.20 9 = Preparations put up for retail sale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3402.90 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. kg kg kg 20% 20% 20% kg kg kg kg kg kg kg 20% 17% 20% 20% 20% 20% 20% 296 Act No. 20, 1998 34.03 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------- Lubricating Preparations (Including Cutting-oil Preparations, Bolt or Nut Release Preparations, Anti-rust or Anti-corrosion Preparations and Mould Release Preparations, Based on Lubricants) and Preparations of a Kind used for the Oil or Grease Treatment of Textile Materials, Leather, Furskins or Other Materials, but Excluding Preparations Containing, as Basic Constituents, 70 per cent or More by Mass of Petroleum Oils or of Oils Obtained From Bituminous Minerals: 3403.1 3403.11 3403.19 3403.9 3403.91 3403.99 0 4 5 -Containing petroleum oils or oils obtained from bituminous minerals: = Preparations for the treatment of textile materials, leather, furskins or other materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Preparations for the treatment of textile materials, leather, furskins or other materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free kg kg free free ----------------------------------------------------------------------------------------------------------------------Artificial Waxes and Prepared Waxes: 34.04 3404.10 1 -Of chemicallymodifiedlignite.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3404.20 6 -Of polyethyleneglycol .......................................... 3404.90 8 -Other ................................................. kg kg kg 15% 15% 15% ----------------------------------------------------------------------------------------------------------------------34.05 Polishes and Creams, for Footwear, Furniture, Floors, Coachwork, Glass or Metal, Scouring Pastes and Powders and Similar Preparations (Whether or Not in the Form of Paper, Wadding, Felt, Nonwovens, Cellular Plastics or Cellular Rubber, Impregnated, Coated or Covered with Such Preparations), (Excluding Waxes of Heading No. 34.04): creamsand similarpreparations footwearor leather. . . . . . . . for 3405.10 5 -Polishes, 3405.20 3405.30 3405.40 3405.90 1 4 9 -Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Polishes -Scouring and similar preparations for coachwork (Excluding metal polishes pastes and powders and other scouring preparations. . . . . . . . . . kg kg kg kg kg kg kg 15% 15% 15% 15% free 15% 28% -Other: .10 9 = Grinding preparations of diamond dust, powder or grit. . . . . . . . . . . .90 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------34.06 3406.00 4 Candles, Tapers and the Like. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------34.07 3407.00 8 Modelling Pastes, Including Those put up for Children's Amusement; Preparations Known as "Dental Wax" Compounds", put up in Sets, in Packings Horseshoe Shapes, Sticks or Similar Forms; Dentistry, With a Basis of Plaster (of Calcined or as "Dental Impression for Retail Sale or in Plates, Other Preparations for use in Gypsum or Calcium Sulphate) kg 10% - . '. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 297 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 35 ALBUMINOIDAL SUBSTANCES; NOTES: 1. MODIFIED STARCHES; GLUES; ENZYMES This Chapter does not cover: (a) Yeasts (heading No. 21.02); (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic products of Chapter 30; (c) Enzymatic preparations for pre-tanning (heading No. 32.02); (d) Enzymatic soaking or washing preparations and other products of Chapter 34; (e) Hardened proteins (heading No. 39.13); or (f) Gelatin products of the printing industry (Chapter 49). uses), medicaments and other 2. For the purposes of heading No. 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 per cent. Such products with a reducing sugar content exceeding 10 per cent fall in heading No. 17.02. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Casein, Caseinates and other Casein Derivatives, Casein Glues: 35.01 2 -Casein ......................................... 3501.10 3501.90 9 -Other .................................... ----------------------------------------------------------------------------------------------------------------------35.02 Albumins (Including Concentrates of Two or More Whey Proteins, Containing by Mass More Than 80 Per Cent Whey Proteins, Calculated on the Dry Matter), Albuminates and Other Albumin Derivatives: -Egg albumin: 3502.1 . . . . . . .. . . . . . . . . . . . 3502.11 2 = Dried 3502.19 = Other: .10 0 - Liquid................................................... .90 9 - Other ...... Milk albumin, including concentrates of two or more whey proteins 3502.20 0 = 3502.90 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Gelatin (Including Gelatin in Rectangular (Including Square) Sheets, Whether 35.03 3503.00 or not Surface-worked or Coloured) and Gelatin Derivatives; Isinglass; Other Glues of Animal Origin, Excluding Casein Glues of Heading No. 35.01 : .10 2 = Gelatin, in immediate packings of a content not exceeding 10 kg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gelatin derivatives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 7 = .90 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------35.04 3504.00 9 Peptones and Their Derivatives; Other Protein Substances and Other Derivatives, Not Elsewhere Specified or Included; Hide Powder, Whether or Not Chromed. .................................................... ----------------------------------------------------------------------------------------------------------------------- kg kg free free kg kg kg kg kg 5% 25% 5% free free r kg kg kg 18% 9% free kg free 35.05 3505.10 3505.20 35.06 7 1 Dextrins Esterified Modified -Dextrins -Glues. and Other Modified Starches (for Example, Pregelatinised or Starches); Glues Based on Starches, or on Dextrins or Other Starches: and other modified straches .............................. ....................................................... kg kg free free ----------------------------------------------------------------------------------------------------------------------Prepared Glues and Other Prepared Adhesives, Not Elsewhere Specified or Included; Products Suitable for use as Glues or Adhesives, put up for Retail Sale as Glues or Adhesives, not Exceeding a Net Mass of 1 kg: -Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net mass of 1 kg . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Adhesives based on rubber or plastics (including artificial resins) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = kg free kg kg free free kg kg 3506.1 0 3506.9 3506.91 3506.99 0 3 4 ----------------------------------------------------------------------------------------------------------------------Enzymes; Prepared Enzymes not Elsewhere Specified or Included: 35.07 3507.10 4 -Rennet and concentrates thereof.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3507.90 Q~ -Other........................................................ free free 298 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS NOTES: 1. 2. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below: The expression "articles of combustible materials" in heading No. 36.06 applies only to: (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity (c) not exceeding 300 ml; and Resin torches, firelighters and the like. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------36.01 3601.00 3 Propellent Powders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36.02 3602.00 36.03 3603.00 3 7 Prepared Explosives (Excluding Propellent Powders) kg 12% .................. ~ kg kg free free ----------------------------------------------------------------------------------------------------------------------Safety Fuses; Detonating Fuses; Percussion or Detonating Caps; Igniters; Electric Detonaters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Fireworks, Signalling Flares, Rain Rockets, Fog Signals and Other 36.04 Pyrotechnic Articles: _ 3604.10 5 -Fireworks... .............................. .................. 1 -Other. ....................................................... 3604.90 ----------------------------------------------------------------------------------------------------------------------4 Matches (Excluding Pyrotechnic Articles of Heading No. 36.04). . . . . . . . . . 36.05 3605.00 ----------------------------------------------------------------------------------------------------------------------Ferro-cerium and Other Pyrophoric Alloys in All Forms; Articles of 36.06 Combustible Materials as Specified by Note 2 to This Chapter: 3606.10 2 -Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 mi. . . . . . . . . kg kg free free 15% kg 3606.90 9 -Other .................................................... kg kg free free --- . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER37 299 PHOTOGRAPHICOR CINEMATOGRAPHIC GOODS NOTES: 1. This Chapter does not cover waste or scrap. 2. In this Chapter the word "photographic" relates to the process by which visible images are formed directly or indirectly,by the action of lightor other forms of radiation on photosensitive surfaces. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------37.01 Photographic Plates and Film in the Flat, Sensitised, Unexposed of any Material (Excluding Paper, Paperboard or Textiles); Instant Print Film in the Flat, Sensitised, Unexposed, Whether or Not in Packs: 0 3701.10 .10 3 .90 1 3701.20 0 3701.30 .25 0 .60 9 .90 0 3701.9 3701.91 9 3701.99 .45 2 .70 0 .90 5 37.02 -For X-ray: = Fluorographic plates and film in the flat. . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Instant print film ............................................... -Other plates and film, with any side exceeding 255 mm: = Offset duplicating masters and lithographic plates, of aluminium. . = Other, orthochromatic. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = For colour photography (polychrome) ......................... = Other: Offset duplicating masters and lithographic plates of aluminium. - Other, orthochromatic. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... Film in Rolls, Sensitised, Photographic Unexposed, of Any Material m2 m2 kg m2 m2 m2 kg m2 m2 m2 free 17% free 15% 15% free free 15% 15% free ----------------------------------------------------------------------------------------------------------------------(Excluding Paper, Paperboard 3702.10 3702.20 3702.3 3702.31 3702.32 1 4 5 .10 9 .90 7 3702.39 .10 3 .90 1 3702.4 3702.41 3702.42 .20 0 .90 1 3702.43 .10 8 .90 8 3702.44 .10 6 .90 4 3702.5 3702.51 3702.52 3702.53 4 0 ~ 9 or Textiles); Instant Print Film in Rolls, m2 m2 u m2 m2 m2 m2 free free free 17% free 17% free Sensitised, Unexposed: -For X-ray. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Instant print film ............................................... -Other film, without perforations, of a width not exceeding 105 mm: = For colour photography (polychrome) ......................... = Other, with silver halide emulsion: Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... = Other: - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... -Other film, without perforations, of a width exceeding 105 mm: = Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of a width exceeding 610 mm and of a length exceeding 200 m, (excluding that for colour photography): - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... = Of a width exceeding 610 mm and of a length not exceeding 200 m: - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... = Of a width exceeding 105 mm but not exceeding 610 mm: - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... -Other film, for colour photography (polychrome): = Of a width not exceeding 16 mm and of a length not exceeding 14 m = Of a width not exceeding 16 mm and of a length exceeding 14 m = Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r - m2 m2 m2 m2 m2 m2 m2 m m m free 17% free 17% free 17% free free free free - 300 Act No. 20, 1998 3702.54 3702.55 3702.56 3702.9 3702.91 3 7 6 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 m m m No. 1900 = Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m (excluding that for slides) . . . . . . . . . . . . . . . . . . . . = Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of a width exceeding 35 mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Of a width not exceeding 16 mm and of a length not exceeding 14m: - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other................................................... = Of a width not exceeding 16 mm and of a length exceeding 14 m: - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other................................................... = Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m: Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... = Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m: free free free .20 7 .90 8 3702.92 .20 3 .90 4 3702.93 .20 5 .90 0 3702.94 .20 6 .90 7 m m m m 15% free 15% free - m m 15% free - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... 3702.95 = Of a width exceeding 35 mm: .20 2 - Orthochromatic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 3 - Other ................................................... ----------------------------------------------------------------------------------------------------------------------37.03 Photographic Paper, Paperboard and Textiles, Sensitised, Unexposed: 3703.10 -In rolls of a width exceeding 610 mm: .10 0 = Paper, in rolls of a width exceeding 1000 mm and of a length exceeding 100 m....................................................... .90 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3703.20 8 -Other, for colour photography (polychrome) . . . . . . . . . . . . . . . . . . . . . . . . . 3703.90 6 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Photographic Plates. Film, Paper, Paperboard and Textiles, Exposed but Not 37.04 3704.00 m m m m 15% free 15% free /\ kg kg kg kg free 10% 10% 10% Developed: .10 0 -Cinematographic film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free 10% .90 8 -Other. ....................................................... ----------------------------------------------------------------------------------------------------------------------37.05 Photographic Plates and Film, Exposed and Developed (Excluding Cinematographic Film): 3705.10 3705.20 3705.90 ----------------------------------------------------------------------------------------------------------------------- o -For offset reproduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 -Microfilms.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 -Other ................................................... kg kg kg 10% free 10% Cinematographic Film, Exposed and Developed, Whether or Not Incorporating Sound Track or Consisting Only of Sound Track: 3706.10 4 -Of a width of 35 mm or more . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3706.90 o -Other .......................................... ----------------------------------------------------------------------------------------------------------------------37.07 Chemical Preparations for Photographic Uses (Excluding Varnishes. Glues, Adhesives and Similar Preparations): Unmixed Products for Photographic Uses, Put up in Measured Portions or Put up for Retail Sale in a Form Ready for Use: 3707.10 8 -Sensitising emulsions.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3707.90 4 -Other ............................................ 37.06 m m free free kg kg free free '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 301 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS NOTES: 1. This Chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (heading No. 38.01); (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants (b) (c) (d) and similar products, put up as described in heading No. 38.08; (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13); (4) Products specified in Note 2(a) or 2 (c) below. Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading No. 21.06). Medicaments (heading No. 30.03 or 30.04). Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading No. 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV of XV). 2. Heading No. 38.24 includes the following goods which are not to be classified in any other heading of this Schedule: (a) Cultured crystals (excluding optical elements) of a mass of not less than 2,5 g each, of magnesium oxide or of the halides (b) (c) (d) (e) of the alkali or alkaline earth metals; Fusel oil; Dippel's oil; Ink removers put up in packings for retail sale; Stencil correctors and other correcting fluids put up in packings for retail sale; and Ceramic firing testers, fusible (for example, Seger cones). StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------Artificial Graphite; Colloidal or Semi-colloidal Graphite: Preparations Based 38.01 on Graphite or Other Carbon in the Form of Pastes, Blocks, Plates or Other Semi-manufactures: 8 -Artificial graphite. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3801.10 3801.20 3801.30 2 7 -Colloidal or semi-colloidal graphite ................................ -Carbonaceous pastes for electrodes and similar pastes for furnace linings. kg kg kg kg free free free free 4 -Other ............................. 3801.90 ----------------------------------------------------------------------------------------------------------------------Activated Carbon; Activated Natural Mineral Products; Animal Black, 38.02 r Including Spent Animal Black: 1 -Activated carbon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3802.90 8 -Other .................................................. ----------------------------------------------------------------------------------------------------------------------3802.10 38.03 3803.00 38.04 3804.00 o 4 kg kg kg free free free Tall Oil, Whether or Not Refined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Residual Lyes From the Manufacture of Wood Pulp, Whether or Not Concentrated, Desugared or Chemically Treated, Including Lignin Sulphonates, But Excluding Tall Oil of Heading No. 38.03 .. . . . . . . . . . . . . Gum, Wood or Sulphate Turpentine and Other Terpenic Oils Produced by the Distillation or Other Treatment of Coniferous Woods; Crude Dipentene; Sulphite Turpentine and Other Crude Para-cymene; Pine Oil Containing Alpha-terpineol as the Main Constituent: -Gum, wood or sulphate turpentine oils ............................. -Pine -Other oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................................................ ----------------------------------------------------------------------------------------------------------------------kg free ----------------------------------------------------------------------------------------------------------------------38.05 3805.10 3805.20 3805.90 2 7 9 kg kg kg free free free ----------------------------------------------------------------------------------------------------------------------Rosin and Resin Acids, and Derivatives Thereof; Rosin Spirit and Rosin Oils; 38.06 3806.10 3806.20 3806.30 3806.90 6 0 5 2 Run Gums: -Rosin and resin acids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Salts of rosin, of resin acids or of derivatives of rosin or resin acids, excluding salts of rosin adducts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Ester gums. - kg kg kg kg free free free free .................................................. . '. -Other. ....................................................... 302 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 -' -----------------------------------------------------------------------------------------------------------------------38.07 3807.00 5 Wood Tar; Wood Tar Oils; Wood Creosote; Wood Naphtha; Vegetable Pitch; Brewers' Pitch and Similar Preparations Based on Rosin, Resin Acids or on Vegetable Pitch................................................... ----------------------------------------------------------------------------------------------------------------------38.08 Insecticides, ROdenticides, Fungicides, Herbicides, Anti-sprouting Products and Plant-growth Regulators, Disinfectants and Similar Products, put up in Forms or Packings for Retail Sale or as Preparations or Articles (for Example, Sulphur-treated Bands, Wicks and Candles, and Fly-papers): 3808.10 3 -Insecticides. .................................................. 3808.20 -Fungicides: .20 2 = Suitable for the treatment of wood, plants, trees or seed (excluding those containing compounds of copper, chromium and arsenic or metallic compounds of dithiocarbamates or bis-dithiocarbamates as active ingredient) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3808.30 -Herbicides, anti-sprouting products and plant-growth regulators: .05 3 With atrazine as active ingredient. . . . . . . . . . . . . . . . . . . . . . . . . . . . . = .10 5 = With alachlor as active ingredient. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 7 = With diuron or simazine as active ingredient. . . . . . . . . . . . . . . . . . . . .30 4 = With 2-methyl-4-chlorophenoxyacetic. . . . . . acid. .or . its. .derivatives. . as .active ingredient. ................. ... . . ........ .. .... .35 5 = With 2,4-dichlorophenoxyacetic . . . . . .acid. . .or. . its. . derivatives. . . as . .active ingredient. .............. .. . . ........ .. .... .40 1 With trifluralin as active ingredient. . . . . . . . . . . . . . . . . . . . . . . . . . . . = .80 0 . = Other plant-growth regulators and anti-sprouting products .90 8 Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 3808.40 -Disinfectants: .10 4 = In immediate packings of a content not exceeding 5 kg or in containers holding not more than 5 I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 1 = Other, with a coal tar derivative as active ingredient. . . . . . . . . . . . . .90 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3808.90 2 -Other. . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free kg free kg kg kg kg kg kg kg ~kg kg kg free 10% 12% 10% 14% 12% 12% 10% 10% free kg kg kg kg 15% 15% free free ----------------------------------------------------------------------------------------------------------------------38.09 3809.10 7 3809.9 3809.91 1 3809.92 6 3809.93 2 ----------------------------------------------------------------------------------------------------------------------38.10 Pickling Preparations for Metal Surfaces; Fluxes and Other Auxiliary Finishing Agents, Dye Carriers to Accelerate the Dyeing or Fixing of Dyestuffs and Other Products and Preparations (for Example, Dressings and Mordants), of a Kind Used in the Textile, Paper, Leather or Like Industries, Not Elsewhere Specified or Included: -With a basisof amylaceoussubstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Of a kind used in the textile or like industries. . . . . . . . . . . . . . . . . . . = Of a kind used in the paper or like industries. . . . . . . . . . . . . . . . . . . = Of a kind used in the leather or like industries. . . . . . . . . . . . . . . . . . Preparations for Soldering, Brazing or Welding; Soldering, Brazing or Welding Powders and Pastes Consisting of Metal and Other Materials; Preparations of a Kind Used as Cores or Coatings for Welding Electrodes or Rods: -Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials ..................... kg kg kg kg free free free free 3810.10 3810.90 38.11 7 3 -Other... ..................................................... kg kg free free -------------------------------------------------------------------.---------------------------------------------------Anti-knock Preparations, Oxidation Inhibitors, Gum Inhibitors, Viscosity Improvers, Anti-corrosive Preparations and Other Prepared Additives, for Mineral Oils (Including Gasoline) or For Other Liquids Used for the Same Purposes as Mineral Oils: -Anti-knock preparations: 3811.1 3811.11 7 = Based on lead compounds 3811.19 8 = Other 3811.2 -Additives for lubricating oils: 3811.21 1 = Containing petroleum oils or oils obtained from bituminous materials. 3811.29 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3811.90 7 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------38.12 Prepared Rubber Accelerators; Compound Plasticisers for Rubber or Plastics, Not Elsewhere Specified or Included; Anti-oxidising Preparations and Other Compound Stabilisers for Rubber or Plastics: 3812.10 4 -Prepared rubber accelerators .................................... 3812.20 3812.30 .10 9 -Compound ':-Anti-oxidising plasticisers for rubber or plastics. . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free free free free free kg kg kg 17% free 17% preparations and other compound stabilisers for rubber or plastics: o = Anti-oxidising preparations for rubber. ........................ No. 1900 Act No. 20, 1998 .20 8 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 303 containing cadmium caprylate, cadmium = Compound stabilisers naphthanatebenzoate, cadmium octoate, barium caprylate, barium nonyl phenate, dibutyltin thioglycolate, dimethyltin thioglycolate, zinc octoate, potassium octoate or zinc stearate. . . . . . . . . . . . . . . . . . . . . . .90 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Preparations and Charges for Fire-extinguishers; Charged 38.13 3813.00 Fire-extinguishing Grenades: in liquid form, containing fluorine compounds or containing protein... .15 1 -Preparations ....................................................... .90 9 -Other. ----------------------------------------------------------------------------------------------------------------------- kg kg 13% 10% kg kg kg 17% free 15% 38.14 3814.00 7 . ----------------------------------------------------------------------------------------------------------------------4 Refractory Cements, Mortars, Concretes and Similar Compositions (""' 38.16 3816.00 ------------------------------------.----------------------------------------------------------------------------------Reaction Initiators, Reaction Accelerators and Catalytic Preparations, Not 38.15 Elsewhere Specified or Included: -Supported catalysts: 3815.1 ... 1 3815.11 = With nickel or nickel compounds as the active substance With precious metal or precious metal compounds as the active 8 3815.12 = substance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3815.19 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3815.90 (Excluding Products of Heading No. 38.01) ........................... Organic Composite Solvents and Thinners, Not Elsewhere Specified or Included; Prepared Paint or Varnish Removers . ........ kg kg kg kg free free free free free . kg ----------------------------------------------------------------------------------------------------------------------Mixed Alkylbenzenes and Mixed Alkylnaphthalenes (Excluding Those of 38.17 Heading No. 27.07 or 29.02): 2 -Mixed alkylbenzenes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 -Mixed a!kylinaphthalenes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3817.20 ----------------------------------------------------------------------------------------------------------------------Chemical Elements Doped for use in Electronics, in the Form of Discs, 38.18 3818.00 Wafers of Similar Forms; Chemical Compounds Doped for Use in Electronics: elements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3818.00.10 9 -Chemical compounds, packed for retail sale......................... .20 6 -Chemical 3817.10 kg kg 13% free ----------------------------------------------------------------------------------------------------------------------38.19 3819.00 .90 7 -Other. ....................................................... kg kg kg free 14% 10% ----------------------------------------------------------------------------------------------------------------------5 Anti-freezing Preparations and Prepared De-icing Fluids ............... 38.20 3820.00 ----------------------------------------------------------------------------------------------------------------------- .10 2 .90 0 Hydraulic Brake Fluids and Other Prepared Liquids for Hydraulic Transmission, Not Containing or Containing Less Than 70 per cent by Mass of Petroleum Oils or Oils Obtained From Bituminous Minerals: -Hydraulic brake fluids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. ....................................................... kg kg kg 14% 10% 10% _ _ _ _ _ _ _ _ _ _ _ ___ (' _ ~~~~~ _ ~~~~ ~~~ _ _ _ _: _ _ ~r:~~r~~_ 38.22 3822.00 2 Laboratory ~~~~~r:_ ~:_~i~ _f~~_~~~~~~~~~_n_t_~f_~~~~~-~_r~~_n!~~~ Reagents whether or not on a Backing ~~~~~~~~~~~_ _ _ _ _~~ _ _ _ _ _ _ _ _f~~~ those Diagnostic or laboratory Reagents on a Backing and Prepared Diagnostic or (Excluding ----------------------------------------------------------------------------------------------------------------------38.23 3823.1 3823.11 3823.12 3823.13 3823.19 3823.70 Heading No. 30.02 or 30.06) .. of kg free Industrial Monocarboxylic Fatty Acids; Acid Oils from Refining; Industrial Fatty Alcohols: -Industrial monocarboxylic fatty acids; acid oils from refining: I.: 7 3 7 8 8 = Stearic acid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Oleic acid ................................................. = Tall oil fatty acids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Industrial . i ----------------------------------------------------------------------------------------------------------------------38.24 Prepared Binders for Foundry Moulds or Cores; Chemical Products and Preparations ofthe Chemical or Allied Industries (Including those Consisting of Mixtures of Natural Products), Not Elsewhere Specified or Included; Residual Products of the Chemical or Allied Industries, Not Elsewhere Specified or Included: -Prepared binders for foundry moulds or cores ... . . . . . . . . . . . . . . . . . . . . -Naphthenic acids, their water-insoluble salts and their esters ........... -Non-agglomerated metal carbides mixed together or with metallic binders. -Prepared additives for cements, mortars or concretes. . . . . . . . . . . . . . . . . -Non-refractory mortars and concretes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (excluding that of subheading No. 2905.44). . . . . . . . . . . . . . . . . . . fatty alcohols. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free free 10% 10% 10% - 3824.10 3824.20 3824.30 3824.40 3824.50 3824.60 4 9 3 8 ..,. -Sorbitol ~ kg kg kg kg kg kg free free free free free free 304 Act No. 20, 1998 3824.7 3824.71 3824.79 3824.90 8 9 .25 6 .37 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 ~No. 1900 -Mixtures .40 2 .45 .47 .50 .90 0 7 7 6 containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens: = Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: acid or alkyl = Flotation reagents containing dicresyldithiophosphoric dithiophosphates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mono-, di- and triesters of glycerol with unmodified fatty acids, with a soap content (calculated as sodium stearate), by mass, of 3,5 per cent or more and a 1-monoglyceride content, by mass, not exceeding 38 per cent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mono-, di-and triesters of glycerol with a soap content (calculated as sodiumstearate), by mass, of less than 3,5 per cent and 1-monoglyceride content, by mass, not exceeding 45 per cent. . . . . . = Phthalic acid esters of mixed aliphatic alcohols. . . . . . . . . . . . . . . . . = Preparations put up as correction fluids ....................... I.. kg kg 10% 10% ; L , kg 15% I I kg kg kg kg kg kg ~15% J 12% 12% 10% 15% free I ,J = Chlorinated paraffins. ....................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " , . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SECTION VII 305 PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF NOTES: 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. or 2. CHAPTER PLASTICS 39 THEREOF AND ARTICLES NOTES: 1. (""" Throughoutthis Schedule the expression "plastics" means those materials of headings Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to "plastics" also includes vulcanised apply to materials regarded as textile materials of Section XI. fibre. The expression, however, does not 2. This (a) (b) (c) (d) Chapter does not cover: Waxes of heading No. 27.12 or 34.04; Separate chemically defined organic compounds (Chapter 29); Heparin or its salts (heading No. 30.01); Solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents when the mass of the solvent exceeds 50 per cent of the mass of the solution (heading No. 32.08); stamping foils of heading No. 32.12; (e) Organic surface-active agents or preparations of heading No. 34.02; (f) Run gums or ester gums (heading No. 38.06); (g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22); (h) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (ii (k) (I) (m) (n) (0) (p) (q) (r) (s) (t) (u) (v) (w) Saddlery or harness (heading No. 42.01) or trunks, suitcases, handbags or other containers of heading No. 42.02; Plaits, wickerwork or other articles of Chapter 46; Wall coverings of heading 48.14; Goods of Section XI (textiles and textile articles); Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); Imitation; jewellery of heading No. 71.17; Articles of Section XVI (machines and mechanical or electrical appliances); Parts of aircraft or vehicles of Section XVII; Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); Articles of Chapter 91 (for example, clock or watch cases); Articles of Chapter 92 (for example, musical instruments or parts thereof); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); Articles r)f Chapter 95 (for example, toys, games, sports requisites); or Article[ ,I Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). Headings Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) Liquid synthetic polyolefins of which less than 60 per cent by volume distils at 300C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02); type (heading No. 39.11); (b) Resins, not highly polymerised, of the coumarone-indene (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading No. 39.10); (e) Resols (heading No. 39.09) and other prepolymers. ... 4. The expression "copolymers" to the total polymer content. cover all ploymers in which no single monomer unit contributes 95 per cent or more by mass - For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by mass over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. "'( !~ . I if no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified heading which occurs last in numerical order among those which equally merit consideration. 5. in the Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. In headings N{;>s.39.01 to 39.14, the expression "primary forms" applies only to the following forms: (a) Liquids al'ld pastes, including dispersions (emulsions and suspensions) and solutions (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 6. 306 Act No. 20, 1998 7. Heading No. 39.15 does not apply to waste, forms (headings Nos. 39.01 to 39.14). Government Gazette 30 June 1998 CUSTOMS parings and scrap No. 1900 .41 ., into primary AND EXCISE ACT, 1998 of a single thermoplastic material, transformed I- 8. means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1,5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. For the purposes of heading No. 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. In headings Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). Heading No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter 11 : (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 I; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings therefor; (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. NOTE: For the purposes of heading No. 39.17, the expression "tubes, pipes and hoses" , t. I J 9. 10. t , ;. ,j 11. , r ... . ""' r J SUBHEADING 1. Within anyone heading of this Chapter, polymers (including Copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) Where there is a subheading named "Other" in the same series: (1) The designation in a subheading of a polymer by the prefix "poly" e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 per cent of more by mass of the total polymer content. The copolymers named in subheadings Nos. 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 per cent or more by mass of the total polymer content. Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading. Polymers not meeting (1), (2) and (3) above, are to be classified in the subheading, among the remaining (2) (3) (4) (b) subheadings in the series, covering polymers of that monomer unit comonomer units. For this purpose, constituent monomer units of be taken together. Only the constituent comonomer units of the consideration are to be compared. Where there is no subheading named "other" in the same series: (1) Polymers are to be classified in the subheading covering polymers which predominates by mass over every single polymers falling in the same subheading shall polymers in the series of subheadings under I of that monomer units which predominates by (2) mass over every other single comonomer units. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. in the same subheading as polymers of the same monomer units in the same Polymer blends are to be classified proportions. ADDITIONAL 1. 2. NOTES: For the purposes of headings Nos; 39.01 to 39.14 the word "powder" means products of which 90 per cent or more, by mass, passes through a sieve having a mesh aperture of 420 micrometres. For the purposes of Chapter the expression "heat shrinkable" have a shrinkage coefficient of 15 per cent or more. has a bearing on products which at a temperature of 120°C ,I .. - -. . . j . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER I PRIMARY FORMS Statis- 307 Heading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Polymers of Ethylene, in Primary Forms: 39.01 o -Polyethylene having a specific gravity of less than 0,94 . . . . . . . . . . . . . . . . 3901 .10 kg 10%or 255c/kg less 90% with a maximum of 36% free 10% or 255c/kg less 90% with a maximum of 36% 10% or 170c/kg less 90% with a maximum of 36% free 3901.20 .05 5 .90 7 -Polyethylene having a specific gravity of 0,94 or more: = Chlorinated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg ~3901.30 .10 6 -Ethylene-vinyl acetate copolymers: = Of a value for duty purposes not exceeding 220c/kg. . . . . . . . . . . . . kg .20 3 3901.90 .10 3 .20 0 .30 8 .90 1 = Of a value for duty purposes exceeding 220c/kg . . . . . . . . . . . . . . . . -Other: = Copolymers of ethylene and acrylic or methacrylic acid in which the carboxyl groups are partially linked or partially neutralised by metal ions, in blocks, lumps, powders, granules, flakes and similar bulk forms = Other ethylene methacrylate, in blocks, lumps, powders, granules, flakes and similar bulk forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, chlorinated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg free free free 10% or 255c/kg less 90% with a maximum of 36% ----------------------------------------------------------------------------------------------------------------------- (r' 39.02 3902.10 3 Polymers of Propylene or of Other Olefins, in Primary Forms: -Polypropylene ....................... kg 3902.20 3902.30 8 2 -Polyisobutylene -Propylene copolymers ........................ .......................................... kg kg ----------------------------------------------------------------------------------------------------------------------Polymers of Styrene, in Primary Forms: 39.03 3902.90 5 -Other .......................................... kg 10% or 230c/kg less 90% with a maximum of 36% free 10% or 230c/kg less 90% with a maximum of 36% free - l \.. 3903.1 3903.11 3903.19 3903.20 3903.30 3 4 1 6 -Polystyrene: .................................. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = -Styrene-acrylonitrile (SAN) copolymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Acrylonitrile-butadiene-styrene (ABS) copolymers . . . . . . . . . . . . . . . . . . . . = Expansible -Other. ....................................................... 3 3903.90 ----------------------------------------------------------------------------------------------------------------------Polymers of Vinyl Chloride or of Other Halogenated Olefins, in Primary 39.04 Forms: kg kg kg kg kg free free free free free . '" 308 Act No. 20, 1998 3904.10 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg No. 1900 . o -Polyvinyl chloride, not mixed with any other substances ............... 10% or 230c/kg less 90% with a maximum of 16% 3904.2 3904.21 .10 9 -Other polyvinyl chloride: = Non-plasticised: - Liquids or pastes ......................................... kg 10% or 200c/kg less 90% with a maximum of 16% 10% or 225c/kg less 90% with a maximum of 16% 10% or 200cikg less 90%' with a maximum of 16% 10% or 225c/kg less 90% with a maximum of 16% 10% or 230c/kg less 90% with a maximum of 16% 10% or 230c/kg less 90% with a maximum of 16% 10% or 230c/kg less 90% with a maximum of 16% 10% or 225c/kg less 90% with a maximum of 16% free free free free .90 7 - Other ................................................... kg 3904.22 .10 5 = Plasticised: - Liquids or pastes . / / . kg .90 3 - Other ................................................... kg 3904.30 7 = Vinyl chloride-vinyl acetate copolymers. . . . . . . . . . . . . . . . . . . . . . . . kg " 3904.40 .10 = Other vinyl chloride copolymers: - Liquids or pastes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .20 9 - Powders, not mixed with any other substances. . . . . . . . . . . . . . . . kg .90 4 - Other ................................................... kg 3904.50 9 = Vinylidene chloride polymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3904.6 -Fluoro-polymers: 3904.61 5 ..................................... = Polytetrafluoroethylene. 3904.69 0 Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 3904.90 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------39.05 Polymers of Vinyl Acetate or of Other Vinyl Esters, in Primary Forms; Other Vinyl Polymers in Primary Forms: kg kg kg kg 3905.1 3905.12 3905.19 3905.2 3905.21 3905.29 3905.30 3905.9 3905.91 3905.99 -Polyvinyl acetate: 7 1 5 6 3 ...................................... = In aqueous dispersion. Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = -Vinyl acetate copolymers: ...................................... = In aqueous dispersion. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . alcohols, whether or not containing unhydrolysed acetate = Polyvinyl groups. ..................................................... -Other: 7 . 8 '" = Copolymers. ............................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 309 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------39.06 3906.10 3906.90 .20 9 .90 0 8 Acrylic Polymers in Primary Forms: -Polymethyl methacrylate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Liquids and pastes (excluding polyacrylamide flocculating agents and the like (anionic and nonionic)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free kg kg 10% free -------------------------------------------------------------------.---------------------------------------------------Polyacetals, Other Polyethers and Epoxide Resins, in Primary Forms; 39.07 Polycarbonates, Alkyd Resins, Polyallyl Esters and Other Polyesters, in Primary Forms: -Polyacetals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3907.10 -Other polyethers: 3907.20 .10 3 = Polyether-polyols, containing 2 or more hydroxyl groups, liquids or pastes, with a hydroxyl number of 20 mg KOH/g or more but not exceeding 800 mg KOH/g (excluding those produced with ethylene oxide or with ethylene oxide and having a primary hydroxyl content of 20 per cent or more) kg free .......................................... .90 3907.30 3907.40 3907.50 3907.60 .10 .90 1 0 5 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Epoxide resins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Polycarbonates. ............................................... 3907.9 3907.91 4 = Unsaturated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3907.99 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Polyamides in Primary Forms: 39.08 5 -Polyamide-6,-11,-12,-6,6,-6,9,-6,100r-6,12......................... 3908.10 1 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3908.90 ----------------------------------------------------------------------------------------------------------------------Amino-resins, Phenolic Resins and Polyurethanes, in Primary Forms: 39.09 9 -Urea resins;thio-urearesins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3909.10 3909.20 3909.30 3909.40 .20 7 .90 8 7 3909.50 3 8 -Alkyd resins .................................................. -Polyethylene terephthalate: = Liquids and pastes ......................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other polyesters: kg kg kg kg kg kg kg kg kg 16% free free free free free 10% 10% free kg kg free free kg kg kg kg kg kg -Melamine resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other amino-resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . free free free free 10% free -Phenolic resins: = Oil-soluble resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Polyurethanes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------39.10 3910.00 4 Silicones in Primary Forms... . ~._--------------------------------------------------------------------------------------------------------------------39.11 Petroleum Resins,Coumarone-indeneResins,Polyterpenes, Polysulphides, POlysulphonesand Other Products Specified in Note 3 to This Chapter. Not Elsewhere Specified or Included, in Primary Forms: 3911.10 2 -Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3911.90 9 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --------------------------------------------------------------------..-------------------------------------------------39.12 3912.1 3912.11 3912.12 3912.20 3912.3 3912.31 3912.39 3912.90 Cellulose and Its Chemical Derivatives, Not Elsewhere Specified or Included, in Primary Forms: -Cellulose acetates: Non-plasticised ............................................ = Plasticised. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = -Cellulose nitrates (including collodions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Cellulose ethers: and its salts. . . . . . . . . . .. . . . . . . . . . . . . . . = Carboxymethylcellulose = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. ....................................................... kg free kg kg free free 2 9 0 1 2 2 kg kg kg kg kg kg free free free 10% free free - -------------------------.---------------------------------------------------------------------------------------------39.13 3913.10 3913.90 - 39~;~ ;~~~~~~ - - - 8 6 g~ -I~~~~~~~~~~~~~ Natural Polymers (For Example, Alginic Acid) and Modified Natural Polymers (For Example, Hardened Proteins, Chemical Derivatives of Natural Rubber), Not Elsewhere Specified or Included, in Primary Forms: -Alginic -Other. acid, its salts and esters. ~~~~-d .................................. - ....................................................... -~~ -~~~y-~~;~ kg kg free free ~i -H~~di-n-~~ -~~~~ 3-9.0~ -;; -39.~3~ -i~- - - - - - - - - - - - - - - - - - - - - - - - - - - - --- PrimaryForms ............................................. kg free 310 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 SUB-CHAPTER 11 PARINGS AND SCRAP: SEMI-MANUFACTURES; ARTICLES. WASTE, ----------------------------------------------------------------------------------------------------------------------39.15 Waste, Parings and Scrap, of Plastics: 3915.10 7 -Of polymers of ethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3915.20 1 -Of polymers of styrene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3915.30 6 -Of polymers of vinyl chloride . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3915.90 -Of other plastics: 040 2 = Of carboxymethylcellulose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------39.16 Monofilament of Which Any Cross-sectional Dimension Exceeds 1mm, Rods, Sticks and Profile Shapes, Whether or Not Surface-worked but Not Otherwise Worked, of Plastics: 3916.10 -Of polymers of ethylene: .10 8 = Monofilament. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 6 = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3916.20 -Of polymers of vinyl chloride: .20 5 = Plaiting material with a rattan core. . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3916.90 -Of other plastics: .05 8 = Of acrylic polymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 4 = Of phenolic resins compounded with fibre, fabric or paper. . . . . . . . .20 1 = Of silicones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 9 = Rods, sticks and profile shapes, of polymers of styrene. . . . . . . . . . 040 6 = Rods, sticks and profile shapes, of polymers of propylene. . . . . . . . .50 3 = Rods, sticks and profile shapes, of polymerisation or copolymerisation products not elsewhere specified or included. . . . . . . . . . . . . . . . . . . . . .60 0 = Of cellulose nitrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 8 = Of artificial resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------39.17 Tubes, Pipes and Hoses, and Fittings Therefor (For Example, Joints, Elbows, Flanges), of Plastics: 3917.10 -Artificial guts (sausage casings) of hardened protein or of cellulosic materials: .30 6 = Unprinted .90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3917.2 -Tubes, pipes and hoses, rigid: 3917.21 = Of polymers of ethylene: .10 2 Seamless, with an outside cross-sectional dimension of 305 mm or more but not exceeding 495 mm, with an integral spiral baffle without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 0 Other . 3917.22 1 = Of polymers of propylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3917.23 8 = Of polymers of vinyl chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3917.29 = Of other plastics: .10 3 Seamless, of phenoplasts compounded with fibre, fabric or paper, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 0 Of silicones, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . .30 8 Of polymers of styrene, seamless, without fittings. . . . . . . . . . . . . 040 5 Of vinylidene polymers, vinyl acetate polymers, polyvinyl alcohol or acrylic polymers, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . .50 2 Of other condensation, polycondensation or polyaddition products, seamless, without fittings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60 0 Of other polymerisation or copolymerisation products, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 7 Of cellulose nitrate, seamless, without fittings. . . . . . . . . . . . . . . . . .80 4 Of other artificial resins, seamless, without fittings. . . . . . . . . . . . . .85 5 Other, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 1 Other . 3917.3 -Other tubes, pipes and hoses: 3917.31 I~ = Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa: kg kg kg kg kg 18% 18% 18% 10% free kg kg kg kg kg kg kg kg kg kg kg kg kg 18% 24% free 18% 15% free free 24% 24% 24% free free 18% '" kg kg free 10% kg kg kg kg kg kg kg kg kg kg kg kg kg kg free 17% 17% 17% free free 17% 17% 17% 17% free free 10% 17% - No. 1900 Act No. 20, 1998 .05 0 .10 .20 .30 .40 .50 .60 7 4 1 9 6 3 Government Gazette 30 June 1998 311 CUSTOMS AND EXCISE ACT, 1998 Composite tubes consisting of a core tube of polyesters and an outer tube of polyurethane with a braided textile reinforcing material between the core tube and outer tube, seamless, without fittings. . Of silicones, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . Of polymers of ethylene, seamless, without fittings. . . . . . . . . . . . Of polymers of styrene, seamless without fittings. . . . . . . . . . . . . . Of polymers of vinyl chloride, seamless, without fittings. . . . . . . . Of polymers of propylene, seamless, without fittings. . . . . . . . . . . Of polymers of vinylidene chloride, polymers of vinyl acetate, polyvinyl alcohol or acrylic polymers, seamless, without fittings kg kg kg kg kg kg kg kg kg kg kg kg free free 17% 17% 17% 17% 17% free 17% 17% 10% 17% ... .70 0 .75 1 .80 8 .85 9 .90 5 3917.32 .03 0 .05 .10 .20 .30 .40 .50 .60 7 3 0 8 5 2 2 = .70 7 .75 8 .80 4 .85 5 .90 1 3917.33 2 3917.39 .10 8 .15 9 .20 5 .25 6 .30 2 .35 3 .40 0 .45 0 .50 7 .55 8 .60 4 .65 5 .90 6 3917.40 8 39.18 = = = Of cellulose nitrate, seamless, without fittings. . . . . . . . . . . . . . . . . Of other condensation, polycondensation or polyaddition products, seamless, without fittings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other polymerisation or copolymerisation products, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................ Other, not reinforced or otherwise combined with other materials, without fittings: Artificial guts (sausage casings), seamed or with closed ends, unprinted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Artificial guts (sausage casings) seamed or with closed ends, printed.. Of silicones, seamless. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of ethylene, seamless. . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of styrene, seamless. . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of vinyl chloride, seamless. . . . . . . . . . . . . . . . . . . . . . Of polymers of propylene, seamless. . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of vinylidene chloride, polymers of vinyl acetate, polyvinyl alcohol or acrylic polymers, seamless. . . . . . . . . . . . . . . . . Of cellulose nitrates, seamless ............................. Of other condensation, polycondensation or polyaddition products, seamless . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other polymerisation or copolymerisation products, seamless Other, seamless. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . Other, not reinforced or otherwise combined with other materials, with fittings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other: Of silicones, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . Of phenoplasts compounded with fibre, fabric or paper, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of ethylene, seamless, without fittings. . . . . . . . . . . . Of polymers of styrene, seamless, without fittings. . . . . . . . . . . . . Of polymers of vinyl chloride, seamless, without fittings (excluding plaiting material with a rattan core) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plaiting material, seamless, of polymers of vinyl chloride with a rattan core, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of propylene, seamless, without fittings. . . . . . . . . . . Of polymers of vinylidene, polymers of vinyl acetate, polyvinyl alcohol or acrylic polymers, seamless, without fittings. . . . . . . . . . . . . . . . . . . Of cellulose nitrate, seamless, without fittings. . . . . . . . . . . . . . . . . Of other condensation, polycondensation or polyaddition products, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other polymerisation or co-polymerisation products, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other, seamless, without fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . Fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free 10% free 17% 17% 17% 17% 17% free 17% 17% 10% 17% 17% free free 17% 17% 17% free 17% 17% free 17% 17% 10% 17% 17% ----------------------------------------------------------------------------------------------------------------------- - 3918.10 3918.90 .20 .30 .40 .90 8 9 6 3 8 Floor Coverings of Plastics, Whether or Not Self-adhesive, in Rolls or in the Form of Tiles; Wall or Ceiling Coverings of Plastics, as Defined in Note 9 to This Chapter: -Of polymers of vinyl chloride . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of other plastics: = Of polyethylene terephthalates, not self-adhesive. . . . . . . . . . . . . . . = Of silicones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other condensation, polycondensation or polyaddition products= Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '" kg kg kg kg kg 17% free free 17% 10% 312 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------39.19 Self-adhesive Plates, Sheets, Film, Foil, Tape, Strip and Other Flat Shapes, 3919.10 .01 .03 .05 .07 .10 .13 .30 .35 4 6 2 9 9 3 3 4 of Plastics, Whether or Not in Rolls: -In rolls of a width not exceeding 20 cm: Of alkyds, coated with glass microspheres . . . . . . . . . . . . . . . . . . . . . Of polyethylene terephthalates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of silicones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other condensation, polycondensation or polyaddition products Of polymers of ethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of styrene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of vinyl chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of vinylidene chloride, of a thickness not exceeding 0,05 mm, unprinted ............................................... = Of polymers of vinylidene chloride, (excluding that of a thickness not exceeding 0,05 mm, unprinted), polymers of vinyl acetate and polyvinyl alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of acrylic polymers, coated with microspheres. . . . . . . . . . . . . . . . . . = Of acrylic polymers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of biaxially oriented polymers of propylene (excluding that which is self-adhesive on both sides), of.a width not ~xceeding 25 mm and of a value for duty purposes exceeding 1300c/m ..................... = Of biaxially oriented polymers of propylene (excluding that which is self-adhesive on both sides), of a width not exceeding 150 mm . . . . . = Of biaxially oriented polymers of propylene (excluding that which is self-adhesive on both sides), of a width exceeding 150 mm . . . . . . . . = Other, of biaxially oriented polymers of propylene. . . . . . . . . . . . . . . = Other, of polymers of propylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other polymerisation or copolymerisation products ........... = Of regenerated cellulose film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of cellulose nitrates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of hardened proteins ....................................... = Of rubber hydrochlorides, of a thickness not exceeding 0,05 mm. . = Of rubber hydrochlorides, of a thickness exceeding 0,05 mm . . . . . = Of other artificial resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ............ -Other: = Of alkyds, coated with glass microspheres . . . . . . . . . . . . . . . . . . . . . = Of polyethylene terephthalates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of silicones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other condensation, polycondensation or polyaddition products = Of polymers of ethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polymers of styrene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polymers of vinyl chloride, of a thickness not exceeding 0,25 mm, coated with glass microspheres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other polymers of vinyl chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polymers of vinylidene chloride, of a thickness not exceeding 0,05 mm, unprinted ............................................... = Of polymers of vinylidene chloride (excluding that of a thickness not exceeding 0,05 mm, unprinted), polymers of vinyl acetate and polyvinyl alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of acrylic polymers, coated with glass microspheres . . . . . . . . . . . . = Of other acrylic polymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of biaxially oriented polymers of propylene (excluding that which is self-adhesive on both sides) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, of biaxially oriented polymers of propylene. . . . . . . . . . . . . . . = Other, of polymers of propylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other polymerisation or copolymerisation products ........... = Of regenerated cellulose film. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of cellulose nitrate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of hardened proteins ....................................... = Of rubber hydrochlorides, of a thickness exceeding 0,05 mm .... = = = = = = = = kg kg kg kg kg kg kg kg free 17% free 17% 17% 17% 17% free .37 0 .39 7 .40 0 .41 9 kg kg kg 17% free 17% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free 17% 15% free 17% 17% 17% free 17% free 17% free 10% free 17% free 17% 17% 17% free 17% free .43 5 .45 .47 .50 .53 .55 .57 .60 .63 .65 .67 .90 3919.90 .01 .03 .05 .07 .10 .13 .21 6 2 9 5 5 9 0 8 8 2 9 5 5 2 6 2 7 \ .30 9 .33 4 .35 0 kg .36 9 .37 7 .40 7 kg kg kg kg kg kg kg kg kg kg kg kg kg 17% free 17% 15% free 17% 17% 17% free 17% free free 10% .43 1 .45 8 .47 4 .50 4 .53 9 .55 5 .59 8 .63 6 = Of other artificial resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------39.20 Other Plates, Sheets, Film, Foil and Strip, of Plastics, Non-cellular and Not - 3920.10 Reinforced, Laminated, Supported or Similarly Combined With Other Materials: 1 '~-Of polymers of ethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 17% No. 1900 Act No. 20, 1998 3920.20 .10 .20 .90 3920.30 3920.4 3920.41 3920.42 3920.5 3920.51 3920.59 3920.6 3920.61 3920.62 3920.63 3920.69 3920.7 3920.71 5 1 8 .10 .90 3920.9 3920.91 3920.92 3920.93 3920.94 3920.99 .05 .10 .15 .20 .25 .30 .40 .50 .60 .70 0 7 4 1 9 6 6 2 3 4 0 7 3 3 1 3920.72 3920.73 3920.79 0 7 3 1 -Of 6 7 -Of 1 8 -Of 3 0 1 0 -Of Government Gazette 30 June 1998 313 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 17% free 17% 17% 17% 17% 17% 17% 17% free 17% 17% free 10% 10% free 10% 17% 17% 17% 17% free 17% free 17% 17% 17% 17% free 17% free 10% -Of polymers of propylene: Biaxially oriented. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = = Biaxially oriented (excluding that of a thickness exceeding 0,012 mm but not exceeding 0,06 mm, not heat shrinkable). . . . . . . . . . . . . . . . . . = Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . polymers of styrene. ......................................... -Of polymersof vinylchloride: = Rigid...................................................... = Flexible. .................................................. acrylic polymers: methacrylate. ................................. = Of polymethyl = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . polycarbonates, alkyd resins, polyallyl esters or other polyesters: .......................................... = Of polycarbonates terephthalate ................................ = Of polyethylene polyesters ................................... = Of unsaturated Of other polyesters ......................................... = cellulose or its chemical derivatives: cellulose .................................... = Of regenerated fibre. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of vulcanised = Of cellulose acetate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r = Of other cellulose derivatives: - Of cellulose nitrate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... -Of other plastics: = Of polyvinyl butyral . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polyamides ............................................. = Of amino-resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of phenolic resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other plastics: Of silicones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other condensation, polycondensation or polyaddition products. Of polymers of vinylidene chloride, of a thickness not exceeding 0,05 mm, unprinted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other polymers of vinylidene chloride, polymers of vinyl acetate or polyvinyl alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Strip of polytetrafluoroethylene, suitable for use as thread-sealing tape . Of other polymerisation or copolymerisation products. . . . . . . . . . Of hardened proteins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of rubber hydrochlorides, of a thickness not exceeding 0,05 mm Of rubber hydrochlorides, of a thickness exceeding 0,05 mm ... Of other artificial resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... ----------------------------------------------------------------------------------------------------------------------39.21 Other Plates, Sheets, Film, Foil and Strip, of Plastics: .90 0 3921.1 3921.11 3921.12 3921.13 1 8 4 -Cellular: = Of polymers of styrene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polymers of vinyl chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polyurethanes. .......................................... kg kg 17% 17% 3921.14 0 3921.19 .10 5 .30 4 .40 1 .50 9 .55 .60 .65 .70 3 6 7 3 . = Of regenerated cellulose ................................... Of other plastics: = Of polyethylene terephthalate ............................. . Of other condensation, polycondensation and poly-addition products.. Of polymers of ethylene .................................. . Of polymers of vinylidene, of polymers of vinyl acetate or of polyvinyl alcohol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of acrylic polymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of other polymerisation or copolymerisation products. . . . . . . . . . Of cellulose Of hardened nitrate. proteins. ....................................... ..................................... kg kg kg kg kg kg kg kg kg 17% 10% free 17% 17% 17% 17% 17% free - .75 4 .80 0 .85 1 .90 8 ',- . Of rubber hydrochlorides, of a thickness not exceeding 0,05 mm Of rubber hydrochlorides, of a thickness exceeding 0,05 mm .. . Of other artificial resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other .................................................. . kg kg kg kg kg 17% free 17% free 10% 314 Act No, 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 3921.90 .01 4 .05 2 .06 .12 .14 .16 .18 .20 .22 .24 0 5 1 8 4 6 2 9 - Other: = Decorative laminates of phenolic resin thermosetting. . . . . . . . . . . . = Laminates of phenolic resins with a basis of paper or textile fibre, thermosetting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of phenolic resins, laminated with glass fibre, thermosetting..... = Other laminates of phenolic resin, thermosetting. . . . . . . . . . . . . . . . = Of alkyd resins, coated with glass microspheres . . . . . . . . . . . . . . . . = Textile fabrics embedded in or coated or covered on both sides with polyurethane. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of polyethylene terephthalates . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . = Of silicones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other condensation, polycondensation or polyaddition products = Textile fabric embedded in or coated or covered on both sides with polymers of ethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg 15% 10% 15% 15,45c/kg free 28% free free 20% 20% 28% 28% . .26 5 .28 1 .30 3 .32 3 .34 6 .36 2 .38 9 .40 0 .42 7 .44 3 .46 2 .48 6 .50 8 .52 4 = Other, of polymers of ethylene ............................... = Of polymers of styrene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Textile fabrics of 3 or more plies, impregnated with polymers of vinyl chloride and embedded in or coated or covered on both siges with polymers of vinyl chloride, of a mass exceeding. 8 kg/m and a thickness exceeding 6 mm, suitable for use as conveyor belting .... = Other textile fabrics embedded in or coated or covered on both sides with polymers of vinyl chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '.' = Coatings of polymers of vinyl chloride on a paper base. . . . . . . . . . = Other, of polymers of vinyl chloride, of a thickness not exceeding 0,25 mm, printed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, of polymers of vinyl chloride, of a thickness not exceeding 0,05 mm......................................................... = Other, of polymers of vinyl chloride, of a thickness exceeding 0,05 mm but not exceeding 0,25 mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, of polymers of vinyl chloride, of a thickness exceeding 0,25 mm but not exceeding 0,75 mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, of polymers of vinyl chloride, of a thickness exceeding 0,75 mm but not not exceeding 4,75 3 mm mm. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg 20%' 24% 28% 24% 24% 24% 24% 24% 24% 20% free = Other, of polymers of vinyl chloride, of a thickness exceeding 3 mm but exceeding = = = .53 2 .54 0 .56 7 .58 3 .60 5 .62 1 .64 8 .66 .68 .70 .72 .74 .76 .78 .90 4 0 2 9 5 1 8 7 = = = = = = = = = = = = = = Other, of polymers of vinyl chloride. . . . . . . . . . . . . . . . . . . . . . . . . . . Of polymers of vinylidene chloride, of a thickness not exceeding 0,05 mm, unprinted ............................................... Of polymers of vinylidene chloride (excluding that of a thickness not exceeding 0,05 mm, unprinted) of polymers of vinyl acetate or of polyvinyl alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of acrylic polymers, coated with glass microspheres . . . . . . . . . . . . Of other acrylic polymers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of biaxially oriented polymers of propylene, of a width not exceeding 125 mm, metallised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of biaxially oriented polymers of propylene, of a thickness not exceeding 0,09 mm and a width exceeding 125 mm . . . . . . . . . . . . . . . Of other biaxially oriented polymers of propylene . . . . . . . . . . . . . . . Other, of polymers of propylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Textile fabrics embedded in or coated or covered on both sides with polymerisation or copolymerisation products. . . . . . . . . . . . . . . . . . . . . Of other polymerisation or copolymerisation products ........... Film of regenerated cellulose ................................ nitrate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 20% free 20% 24% 20% 20% 28% 20% 28% free free 20% free free free 10% = Of cellulose Of hardened proteins ....................................... Of rubber hydrochloride, of a thickness not exceeding 0,05 mm. . . Of rubber hydrochloride, of a thickness exceeding 0,05 mm . . . . . . Of 9ther artificial resins. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Baths, Shower-Baths, Wash-basins, Bidets, Lavatory Pans, Seats and 39.22 Covers, Flushing Cisterns and Similar Sanitary Ware, of Plastics: 3922.10 3922.20 9 3 -Baths, -Lavatory shower-baths and wash-basins ............................. seats and covers. ........... ........................... 3922.90 5 - Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------39.23 Articles for The Conveyance or Packing of Goods, of Plastics; Stoppers, 3923.10 kg kg kg 20% 20% 20% Lids, Caps and Other Closures, of Plastics: '" 2 -Boxes, cases,cratesand similararticles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 17% No. 1900 Act No. 20, 1998 3923.2 3923.21 3923.29 3 .30 6 .90 3923.30 3923.40 .10 3 .90 1 3923.50 0 3923.90 .10 6 .20 3 .90 4 Government Gazette 30 June 1998 315 CUSTOMS AND EXCISE ACT, 1998 kg 17% -Sacks and bags (including cones): = Of polymers of ethylene. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of other plastics: Bags of regenerated cellulose film (excluding bags of sheeting, with handles), un printed ......................................... Other ................................................... -Carboys, bottles, flasks and similar articles. . . . . . . . . . . . . . . . . . . . . . . . . . -Spools, cops, bobbins and similar supports: = For use with textile machinery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Stoppers, lids caps and other closures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Textile spinning cans kg kg kg kg kg kg kg kg kg 15% 17% 17% free 17% 17% free 5% 17% ....................................... ----------------------------------------------------------------------------------------------------------------------Tableware, Kitchenware, Other Household Articles and Toilet Articles, of 39.24 Plastics: 3924.10 6 -Tableware and kitchenware. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3924.90 2 -Other ................................................... = Capsules and tubular neckbands, for bottles and similar containers = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 25% 25% ----------------------------------------------------------------------------------------------------------------------~9.25 3925.10 3925.20 3925.30 3925.90 39.26 3926.10 .30 5 .90 9 3926.20 .20 2 .90 3 3926.30 2 7 3926.40 3926.90 .03 4 .15 8 6 4 9 6 Builders' Ware of Plastics, Not Elsewhere Specified or Included: -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 I -Doors, windowsand theirframesandthresholdsfor doors . . . . . . . . . . . . . -Shutters, blinds (includingvenetian blinds) and similararticles and parts thereaL -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Articles of Plastics and Articles of Other Materials of Headings Nos. 39.01 to 39.14: -Office or school supplies: = Typewriter correction tape; cassettes incorporating inked ribbons and self-adhesive strip with discardable backing. . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Articles of apparel and clothing accessories (including gloves): = Protective jackets and one-piece protective suits, incorporating fittings for connection to breathing apparatus. . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Fittings for furniture, coachwork or the like . . . . . . . . . . . . . . . . . . . . . . . . . . -Statuettes and other ornamental articles. . . . . . . . . . '. . . . . . . . . . . . . . . . . . -Other: = Beads, not coated with pearl essence. . . . . . . . . . . . . . . . . . . . . . . . . = Protectors, heat shrinkable or prestretched, specially designed for the protection, insulation and strain relief of wire, cable, cable joints and the like from abrasion, corrosion and moisture. . . . . . . . . . . . . . . . . . . . = Laboratory ware (excluding those of polymers of vinyl chloride). . . = Transmission belts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Power transmission line equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . = Washers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Anti-noise ear protectors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cinematographic film, perforated, without sound track. . . . . . . . . . . = Fishing net floats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............................................. = Face shields. with imprinted identification markings, used for = Tags of plastics, marking live fish. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for optical fibres and optical fibre cables . . . . . . . . . . . . = Connectors .............................................. = Saddle-trees. = Other. .................................................... kg kg kg kg 20% 20% 20% 20% ----------------------------------------------------------------------------------------------------------------------- kg kg 20% 28% kg kg kg kg kg free 20% 20% 20% 15% 0 .17 .20 .25 .27 .30 .33 .36 .43 .80 4 4 5 1 1 6 0 3 8 kg kg kg kg kg kg kg kg kg kg kg kg kg free free 5% 5% free free free free 3% free free free 20% .83 2 .85 9 .90 5 - . '. 316 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 CHAPTER 40 RUBBER AND ARTICLES THEREOF NOTES: 1. Except where the context otherwise requires, throughout this Schedule the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. This (a) (b) (c) (d) (e) (f) Chapter does not cover: Goods of Section XI (textiles and textile articles); Footwear or parts thereof of Chapter 64; Headgear or parts thereof (including bathing caps) of Chapter 65; Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; Articles of Chapter 90, 92, 94 or 96; or Articles of Chapter 95 (other than sports gloves and articles of headings Nos. 40.11 to 40.13). 2. 3. In headings Nos. 40.01 to 40.03 and 40.05 the expression "primary forms" applies only to the following forms: (a) Liquids and pastes (including latex, whether or not prevulcanised, and other dispersions and solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. In Note 1 to this Chapter and in heading No. 40.02, the expression "synthetic rubber" applies to: (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into 4. (b) (c) non-thermoplastic substances which, at a temperature between 18°C and 29°C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five. minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; Thioplasts (TM); and Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with the requirements with saturated synthetic high polymers, provided that all the above-mentioned concerning vulcanisation, elongation and recovery in (a) above. products comply 5. (a) Headings Nos. 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded before or after coagulation, with: (i) Vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); pigments or other colouring matter, other than those added solely for the purpose of identification; plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b); The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading (ii) (iii) No. 40.01 or 40.02 as the case may be, provided that such rubber or mixture of rubbers retains its essential as a raw material: (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following: character (b) heat-sensitive agents (generally for obtaining thermosensitive rubber (latexes), cationic surface-active agents (generally for obtaining electro-positive rubber (latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. 6. For the purposes of heading No. 40.04 the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. Thread wholly of vulcanised rubber, of which any cross-sectional or profile shapes, of heading No. 40.08. dimension exceeds 5 mm, is to be classified as strip, rods covered or 7. 8. 9. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, laminated with rubber or made from textile yarn or cord impregnated, coated, covered of sheathed with rubber. In headings Nos. 40.01, 40.02, 40.03, 40.05 and 40.08 sheets and strip and to blocks of regular geometric shape, or not having the character of articles and whether or not or further worked. In heading No. 40.08 the expressions "rods" and "profile surface-worked but not otherwise worked. the expressions "plates", "sheets" and "strip" apply only to plates, uncut or simply cutto rectangular (including square) shape, whether printed or otherwise surface-worked, but not otherwise cut to shape shapes" apply only to such products, whether or not cut to length or . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 Statis- 317 Head- Subing heading 40.01 C sticalUnit Rate of Duty D Article Description Natural Rubber, Salata, Gutta-percha, Guayule, Chicle and Similar Natural Gums, in Primary Forms or in Plates, Sheets or Strip: -Natural rubber latex, whether or not pre-vulcanised . . . . . . . . . . . . . . . . . . . 4001.10 -Natural rubber in other forms: 4001.2 4001.21 2 = Smoked sheets ............................................ 4001.22 9 = Technically specified natural rubber (TSNR) ................... 4001.29 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4001.30 = Balata, gutta-percha, guayule, chicle and similar natural gums: .15 5 - Inter-mixtures (excluding crepe soling sheets) . . . . . . . . . . . . . . . . .90 6 - Other................................................... ----------------------------------------------------------------------------------------------------------------------Synthetic Rubber and Factice Derived From oils, in Primary Forms or in 40.02 Plates, Sheets or Strip; Mixtures of Any Product of Heading No. 40.01 With Any Product of This Heading, in Primary Forms or in Plates, Sheets or Strip: -Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber 4002.1 (XSBR): 4002.11 = Latex: .20 6 .90 7 4002.19 .20 7 .90 8 4002.20 .20 4 .30 1 .90 5 4002.3 4002.31 .30 2 .90 6 4002.39 .30 3 .90 7 4002.4 4002.41 .20 4 .30 7 .90 0 4002.49 6 4002.5 4002.51 .20 4 .90 5 4002.59 0 4002.60 8 4002.70 .30 4 .90 8 4002.80 7 4002.9 4002.91 .20 2 .30 1 .90 3 4002.99 9 4003.00 4 - Pre-vulcanised ........................................... - Other................................................... = Other: - Styrene-butadiene-styrene................................. - Other ................................. -Butadiene rubber (BR): latex. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Pre-vulcanised Other latex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Isobutene-isoprene (butyl rubber) (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): (butyl) rubber (IIR): = Isobutene-isoprene Latex (excluding pre-vulcanised latex) . . . . . . . . . . . . . . . . . . . . . . . - Other ..................... = Other: - Other latex (excluding pre-vulcanised latex) . . . . . . . . . . . . . . . . . . - Other ................................................... -Chloroprene (chlorobutadiene) rubber (CR): = Latex: Pre-vulcanised ........................................... kg kg kg kg kg kg free free free free 15% free kg kg kg kg kg kg kg free 10% free 16% free 10% 16% - kg kg kg kg 10% free 10% free kg kg kg kg free free 10% free Other, containing by mass 90 per cent or more chloroprene in solid form ................................... Other ................................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Acrylonitrile-butadiene rubber (NBR): = Latex: - Pre-vulcanised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... = Other. .................................................... Isoprene rubber (IR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = diene rubber (EPDM): = Ethylene-propylene-non-conjugated - Latex (excluding pre-vulcanised latex) . . . . . . . . . . . . . . . . . . . . . . . - Other .................................. = Mixtures of any product of heading No. 40.01 with any product of this heading. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Latex: Vinylpyridene butadiene styrene latex . . . . . . . . . . . . . . . . . . . . . . . - Other, pre-vulcanised ..................................... - Other ................................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rubber in Primary Forms or in Plates, Sheets or Strip. . . . . . . . kg kg kg kg kg kg kg free 10% free free 10% free 10% - kg kg kg kg kg free free 10% free free ----------------------------------------------------------------------------------------------------------------------40.03 .Reclaimed '. 318 Act No. 20, 1998 40.04 4004.00 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 ~--~---------------------------------------------------------------------- Waste, Parings and Scrap of Rubber (Excluding Hard Rubber) and Powders and Granules Obtained Therefrom ----------------------------------------------------------------------------------------------------------------------Compounded Rubber, Unvulcanised, in Primary Forms or in Plates, Sheets 40.05 or Strip: 8 .................................. kg free 4005.10 .10 .20 .30 .90 4005.20 4005.9 4005.91 3 0 8 1 0 -Compounded with carbon black or silicon: = Masterbatches containing styrene-butadiene. . . . . . . . . . . . . . . . . . . = Plates and sheets of balata, gutta-percha or factice . . . . . . . . . . . . . = Strip of balata, gutta-percha or factice. . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Solutions; dispersions (excluding those of subheading 4005.10) . . . . . . . . . kg kg kg kg kg 10% 18% 15% 14% 14% -Other: = Plates, sheets and strip: Plates and sheets of balata, gutta-percha or factice .. .10 6 Strip, of balata, gutta-percha or factice. . . . . . . . . . . . . . . . . . . . . . . .20 3 Other strip, self-adhesive, coated with glass microspheres ..... .30 0 Other ................................................... .90 4 4005.99 = Other: Granules of unvulcanised natural rubber or synthetic rubber .10 7 compounded ready for vulcanisation; mixtures of natural and synthetic rubber. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Natural rubber and gutta-percha. . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 4 Styrene-butadiene rubber (SBR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 1 Butadiene rubber (BR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 9 Other ................................................... .90 5 ----------------------------------------------------------------------------------------------------------------------Other Forms (For Example, Rods, Tubes and Profile Shapes) and Articles 40.06 (For Example Discs and Rings), of Unvulcanised Rubber: 4 -"Camel-back" strips for retreading rubber tyres. . . . . . . . . . . . . . . . . . . . . . . 4006.10 4006.90 6 -Other ............................................... ----------------------------------------------------------------------------------------------------------------------Vulcanised Rubber Thread and Cord: 40.07 4007.00.20 3 -Textile thread covered or impregnated with vulcanised rubber. . . . . . . . . . . .90 4 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg 18% 15°4> free 14% "\ kg kg kg kg kg 14% 15% 15% 15% free kg kg 14% 14% kg kg 10% 14% ----------------------------------------------------------------------------------------------------------------------40.08 4008.1 4008.11 .30 5 .90 9 4 4008.19 4008.2 4008.21 .10 5 .15 6 .40 7 .90 3 4008.29 .10 6 .90 4 40.09 4009.10 4009.20 4009.30 4009.40 Plates, Sheets, Strip and Profile Shapes, of Vulcanised Rubber (Excluding Hard Rubber): -Of cellular rubber: = Plates, sheets and strip: - Strip, self-adhesive, coated with glass microspheres. . . . . . . . . . . "\ kg kg kg free 15% free - Other ................................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of non-cellular rubber: = Plates, sheets and strip: Solid tyres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plates and sheets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Strip, self-adhesive, coated with glass microspheres. . . . . . . . . . . Other . Other: = - Solid tyres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ................................................... kg kg kg kg kg kg 15% 15% free 19% 15% 19% ----------------------------------------------------------------------------------------------------------------------- - o 5 1 4 Tubes, Pipes and Hoses, of Vulcanised Rubber (Excluding Hard Rubber), With or Without Their Fittings (For Example, Joints, Elbows, Flanges): -Not reinforced or otherwise combined with other materials, without fittings . -Reinforced or otherwise combined only with metal, without fittings. . . . . . . -Reinforced or otherwise combined only with textile materials, without fittings -Reinforced or otherwise combined with other materials, without fittings. . . 9 -With fittings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4009.50 ----------------------------------------------------------------------------------------------------------------------Conveyor or Transmission Belts or Belting, of Vulcanised Rubber: 40.10 -Conveyor belts or belting: 4010.1 '" Reinforced only with metal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 4010.11 = kg kg kg kg kg 18% 18% 18% 18% 18% . kg 19% No. 1900 Act No. 20. 199R 4010.12 4010.13 4010.19 4010.2 4010.21 3 6 8 Government Gazette 30 June 1998 319 CUSTOMS AND EXCISE ACT, 1998 kg kg kg 19% 19% 19% = Reinforced only with textile materials. . . . . . . . . . . . . . . . . . . . . . . . . . = Reinforced only with plastics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Transmission belts or belting: = Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 60 em but not exceeding 180 em: - Identifiable for use solely or principally with motor vehicles. . . . . - Other ................................... = Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 180 em but not exceeding 240 em: Identifiable for use solely or principally with motor vehicles. . . . . - Other ................................................... = Endless synchronous belts, of a circumference exceeding 60 em but not exceeding 150 em. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Endless synchronous belts, of a circumference exceeding 150 em but not exceeding 198 em. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other: Identifiable for use solely or principally with motor vehicles. . . . . - Other ................................................... New Pneumatic Tyres, of Rubber: .10 9 .90 7 4010.22 .10 5 .90 3 4 4010.23 4010.24 4010.29 .10 3 .90 8 0.11 4011.10 4011.20 .15 7 .25 4 .90 4 3 4011.30 4011.40 8 2 4011.50 4011.9 4011.91 .05 8 .15 5 .25 2 .90 2 4011.99 .10 5 .20 2 .30 8 4 0 kg kg 19% 17% - kg kg kg kg kg kg 19% 17% 17% 17% 19% 17% --Of a kind used on motor cars (including station wagons and racing cars) . . -Of a kind used on buses or lorries: = With a load index not exceeding 121 . . . . . . . . . . . . . . . . . . . . . . . . . . = With a load index exceeding 121 ............................. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of a kind used on aircraft. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of a kind used on motorcycles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of a kind used on bicycles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Having a "herring-bone" or similar tread: Of a bead diameter of 914,4 mm or more .................... Of a bead diameter of less than 914,4 mm, of a kind used on agricultural or forestry vehicles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of a bead diameter of less than 914,4 mm, of a kind used on civil engineering vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u u u u u u u 43% 36% 36% 36% free free free u u u u u u u u free 20% 20% 20% free 20% 20% 20% r Other ................................................... Other: = Of a bead diameter of 914,4 mm or more. . . . . . . . . . . . . . . . . . . . Of a bead diameter of less than 914,4 mm, of a kind used on agricultural or forestry vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Of a bead diameter of less than 914,4 mm, of a kind used on civil engineering vehicles ........................................ Other ................................................... .90 3 ----------------------------------------------------------------------------------------------------------------------Retreaded or Used Pneumatic Tyres of Rubber; solid or Cushion Tyres, 40.12 Interchangeable Tyre Treads and Tyre Flaps, of Rubber: -Retreaded lyres: 4012.10 Of a kind used on aircraft. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 5 Of a kind used on motor cars (including station wagons and racing .20 2 cars) ...................................................... .30 5 .90 3 4012.20 .10 5 .20 7 .90 8 4012.90 -Used Of a kind used on busses and lorries. . . . . . . . . . . . . . . . . . . . . . . . Other ................................................... pneumatic lyres: Of a kind used on aircraft. ................................. u u free 43% 36% 43% free 25% 25% 25% 25% u u u u u kg kg - - Of a kind used on motor cars, buses or lorries. . . . . . . . . . . . . . . . - Other ................................................... -Other: .10 1 - Solid or cushion tyres and interchangeable tyre treads. . . . . . . . . .90 9 - Other ................................................... ----------------------------------------------------------------------------------------------------------------------Inner Tubes. of Rubber: 40.13 -Of a kind used on motor cars (including station wagons and racing cars), buses 4013.10 4013.20 6 -Of '. . and lorries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . a kind used on bicycles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u u 25% free 320 Act No. 20, 1998 4013.90 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 u u free 25% -Other: .20 2 = Of a kind used on motorcycles and aircraft. . . . . . . . . . . . . . . . . . . . . .90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Hygienic or Pharmaceutical Articles (Including Teats), of Vulcanised Rubber 40.14 (Excluding Hard Rubber), with or Without Fittings of Hard Rubber: 4014.10 5 -Sheath contraceptives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4014.90 -Other: Syringes (ring .50 8 = type) and of a capacity exceedingfor 230 cm3; enemas; cushions bags, other inflatable articles specialised nursing; oxygen cannulae, vaporisers and other articles fro the treatment or prevention of affections or diseases of the body (including earplugs); hot water bottles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 7 = Other ..................................................... ----------------------------------------------------------------------------------------------------------------------40.15 Articles of Apparel and Clothing Accessories (Including Gloves), for All 4015.1 4015.11 4015.19 kg free kg kg free 20% Purposes, of Vulcanised Rubber (Excluding Hard Rubber): -Gloves: 5 .10 3 = = Surgical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 20% Other: Sp~cially .d~signed for outdoor sports or games (excluding that for diving activities) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 1 4015.90 5 Other = Other. . .................................................... kg kg kg 1OO/~ 20% 20% .~ ----------------------------------------------------------------------------------------------------------------------40.16 Other Articles of Vulcanised Rubber (Excluding Hard Rubber): 4016.10 .10 3 .90 8 4016.9 4016.91 4016.92 4016.93 5 1 cellular rubber: = Identifiable as integral parts of industrial machinery. . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Floor coverings and mats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Erasers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Gaskets, washers and other seals: -Of kg kg kg kg kg kg kg kg free 15% 15% 15% free 15% 15% free .10 5 .90 3 4016.94 4 4016.95 .10 8 .20 5 .30 2 .90 6 4016.99 .10 3 - Identifiable as integral parts of industrial machinery ........... .15 4 .20 0 .30 8 .40 .50 .60 .70 .85 .90 5 2 4 9 5 1 - Other ................................................... = Boat or dock fenders, whether or not inflatable . . . . . . . . . . . . . . . . . = Other inflatable articles: Identifiable as integral parts of industrial machinery . . . . . . . . . . . Of Rubberised fabric, with hermetically sealed ends, for use as moulds in the manufacture, construction or maintenance of concrete pipes, voided (cavity) blocks, beams, slabs and structures. . . . . . . . Of Rubberised fabric with hermetically sealed ends, for use as stoppers in the closing or sealing of pipes. . . . . . . . . . . . . . . . . . . . . . Other ................................................... Other: = Parts of railway and tramway locomotive and rolling-stock; parts of railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft. . . . . . . . . . . . . . . . . . . . . Parts of air brakes, vacuum brakes, hydraulic-air brakes or hydraulic-vacuum brakes, suitable for use with heavy motor vehicles Other parts for use with motor vehicles . . . . . . . . . . . . . . . . . . . . . . Parts of aircraft, parachutes, rotochutes, aircraft launching gear, deck-arrester or similar gear and ground flying trainers ... . . .'. . . . Plugs for baths, sinks and washbasins. . . . . . . . . . . . . . . . . . . . . . . Castrating rings .......................................... Cable for launching gliders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Collapsible containers, of a capacity of 2 m3 or more . . . . . . . . . . Other, identifiable as integral part of industrial machinery. . . . . . Other ................................................... kg kg kg free free 15% /~ kg free kg kg kg kg kg kg no. kg kg free 20% free 20% 20% free free free 15% - ----------------------------------------------------------------------------------------------------------------------40.17 4017.00 Hard Rubber (for Example, Ebonite) in AllForms, Including Waste and Scrap: Articles of Hard Rubber: kg free . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 321 SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (EXCLUDING SILK-WORM GUT) CHAPTER 41 RAW HIDES AND SKINS (EXCLUDING FURSKINS) AND LEATHER NOTES: 1. This (a) (b) (c) Chapter does not cover the following: Parings or similar waste, of raw hides or skins (heading No. 05.11); Birdskins or parts of birdskins, with their feathers or down, of heading No. 05.05 or 67.01; or Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides animals, of sheep or lambs (except or Tibetan lambs), of goats or kids of chamois, of gazelle, of reindeer, 2. Throughout 41.11. this Schedule the expression and skins with the hair or wool on, of bovine animals (including buffalo), of equine Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary). of elk, or deer, of roebucks or of dogs. "composition leather" means only substances of the kind referred to in heading No. (' Statis- Head- Sub- C D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------41.01 Raw Hides and Skins of Bovine or Equine Animals (Fresh, or Salted, Dried, Limed, Pickled or Otherwise Preserved, But Not Tanned, Parchment-dressed or Further Prepared), Whether or Not Dehaired or Split: -Whole hides and skins of bovine animals, of a mass per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other hides and skins of bovine animals, fresh or wet-salted: = Whole. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Butts and bends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other hides and skins of bovine animals, otherwised preserved. . . = Hides and skins of equine animals. . . . . . . . . . . . . . . . . . . . . . . . . . . . Raw Skins of Sheep or Lambs (Fresh, or Salted, Dried, Limed, Pickled or Otherwise Preserved, but Not Tanned, Parchment-dressed or Further Prepared), Whether or Not with Wool on or Split (Excluding Those Excluded by Note 1(C) to this Chapter): 4102.10 4102.2 4102.21 4102.29 41.03 7 -With wool on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free free -Without wool on: = ~c~ed.................................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Raw Hides and Skins (Fresh, or Salted, Dried, Limed, Pickled or Otherwise Preserved, But not Tanned, Parchment-dressed or Further Prepared), Whether or not Dehaired or Split (Excluding Those Excluded by Note 1(b) or 1(c) to this Chapter): -Of goats or kids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --':Of reptiles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ Leather of Bovine or Equine Animals, Without Hair on (Excluding Leather of Heading No. 41.08 or 41.09): -Whole bovine skin leather, of a unit surface area not exceeding 2,6 m2: = Less than 2,15 m2 (excluding flesh splits) . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split: ....... = Bovine leather, vegetable pre-tanned ,~ = Bovine leather, otherwise pre-tanned. . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4101.10 3 kg kg kg kg kg kg free free free free free free 4101.2 4101.21 4101.22 4101.29 4101.30 4101.40 41.02 (' 4 0 5 2 7 ----------------------------------------------------------------------------------------------------------------------- 8 9 ----------------------------------------------------------------------------------------------------------------------- 4103.10 4103.20 4103.90 41.04 4104.10 o 5 7 kg kg kg free free free - ----------------------------------------------------------------------------------------------------------------------- .20 9 .90 2 4104.2 4104.21 4104.22 4104.29 5 1 6 kg kg free 16% kg kg kg 16% 16% 16% 322 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 4104.3 4104.31 4104.39 3 o ----------------------------------------------------------------------------------------------------------------------41.05 4105.1 4105.11 4105.12 4105.19 4105.20 Sheep or Lamb Skin Leather, without Wool on (Excluding Leather of Heading No. 41.08 or 41.09): - Tanned or retanned but not further prepared, whether or not split: -Other bovine leather and equine leather, parchment-dressed or prepared after tanning: = Full grains and full grain splits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 16% 16% = Vegetable pre-tanned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Otherwise pre-tanned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 = Parchment-dressed or prepared after tanning. . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------41.06 Goat or Kid Skin Leather, Without Hair on (Excluding Leather of Heading No. 4 o kg kg kg kg 13% 13% 13% 13% 4106.1 4106.11 4106.12 41.08 or 41.09): -Tanned or retanned but not further prepared, whether or not split: kg kg kg kg free free free free .-..", kg kg kg kg kg free free free free 8 = Vegetable pre-tanned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 = Otherwise pre-tanned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4106.19 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4106.20 6 = Parchment-dressed or prepared after tanning . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------41.07 Leather of Other Animals, Without Hair on (Excluding Leather of Heading No. 4107.10 5 41.08 or 41.09): -Of swine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 07.2 -Of reptiles: 4107.21 6 = Vegetable pre-tanned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4107.29 7 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4107.90 1 = Of other animals ........................................... ----------------------------------------------------------------------------------------------------------------------41.08 4108.00 4 Chamois (Including Combination Chamois) Leather... . . . . . .. . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------41.09 4109.00 8 Patent Leather and Patent Laminated Leather; Metallised Leather. . . . . . . . ----------------------------------------------------------------------------------------------------------------------41.10 4110.00 8 Parings and Other Waste of Leather or of Composition Leather, Not Suitable . free free free free kg kg for the Manufacture of Leather Articles; Leather Dust, Powder and Flour.. ----------------------------------------------------------------------------------------------------------------------41.11 4111.00 Composition Leather With a Basis of Leather or Leather Fibre, in Slabs, Sheets or Strip, Whether or not in Rolls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg . '" No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 323 CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS. HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (EXCLUDING SILK-WORM GUT) NOTES: 1. This Chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (heading No. 30.06); (b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No. 43.03 or 43.04); (c) Made up articles of netting (heading No. 56.08); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; (f) Whips, riding-crops or other articles of heading No. 66.02; (g) Cuff-links, bracelets or other imitation jewellery (heading No. 71.17); (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally (ii) (k) (I) (m) 2. (A) Section Strings, Articles Articles Buttons, heading XV); skins for drums or the like, or other parts of musical iDstruments (heading No. 92.09); of Chapter 94 (for example, furniture, lamps and lighting fittings); of Chapter 95 (for example, toys, games, sports requisites); or press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of No. 96.06. r (B) In addition to the provisions of Note 1 above, heading No. 42.02 does not cover: (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No. 39.23); (b) Articles of plaiting materials (heading No. 46.02); Articles of headings Nos. 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71. 3. For the purpose of heading No. 42.03, the expression "articles of apparel and clothing accessories" applies inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No. 91.13). StatisHeading Subheading C D Article Description sticalUnit Rate of Duty 42.01 4201.00 o Saddlery and Harness for Any Animal (Including Traces, Leads, Knee Pads, Muzzles, Saddle Cloths, Saddle Bags, Dog Coats and the Like), of Any Material Trunks, Suit-cases, Vanity-cases, Executive-cases, Brief-cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters and Similar Containers; Travelling-bags, Toilet Bags, Rucksacks, Handbags, Shopping-bags, Wallets, Purses, Map-cases, Cigarette-cases, Tobacco-pouches, Tool Bags, Sports Bags, Bottle-cases, Jewellery Boxes, Powder-boxes, Cutlery Cases and Similar Containers of Leather or of Composition Leather, of Sheeting of Plastics, of Textile Materials, of Vulcanised Fibre or of Paperboard, or Wholly or Mainly Covered with Such Materials or with Paper: - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: = With outer surface of leather, of composition leather or of patent leathe.L = With outer surface of plastics or of textile materials. . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Handbags, whether or not with shoulder strap, including those without handle: = With outer surface of leather, of composition leather or of patent leathe.L = With outer surface of plastic sheeting or of textile materials . . . . . . = Other..................................................... -Articles of a kind normally carried in the pocket or in the handbag: = With outer surface of leather, of composition leather or of patent leathe.L = With outer surface of plastic sheeting or of textile materials . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ":"Other: = With outer surface of leather, of composition leather or of patent leathe.L kg 30% -------------------------------------------------------------------------------------------------------------------42.02 4202.1 4202.11 4202.12 4202.19 4202.2 4202.21 4202.22 4202.29 4202.3 4202.31 4202.32 4202.39 4202.9 4202.91 4 0 5 4 6 0 5 1 6 u u u u u u u kg kg u 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% - 324 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 u u 30% 30% 8 = With outer surface of plastic sheeting or of textile materials . . . . . . 2 = Other..................................................... ----------------------------------------------------------------------------------------------------------------------42.03 Articles of Apparel and Clothing Accessories, of Leather or of Composition Leather: 4203.10 2 -Articles of apparel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4203.2 -Gloves, mittens and mitts: 4203.21 3 = Specially designed for use in sports. . . . . . . . . . . . . . . . . . . . . . . . . . . 4203.29 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4203.30 1 = Belts and bandoliers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4203.40 6 = Other clothing accessories. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------42.04 4204.00 Articles of Leather or of Composition Leather, of a Kind Used in Machinery 4202.92 4202.99 kg 2u kg kg kg 33% 10% 23% 30% 30% free or Mechanical Appliances or For Other Technical Uses. ... . . . .. .... ----------------------------------------------------------------------------------------------------------------------42.05 4205.00 5 Other Articles of Leather or of Composition Leather . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------42.06 Articles of Gut (Excluding Silk-worm Gut), of Goldbeaters' Skin, of Bladders or of Tendons: 4206.10 3 -Catgut ............................................... 4206.90 8 -Other . ......................... kg kg 15% kg kg 15%' 15% - . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 43 FURSKINS AND ARTIFICIAL FUR: MANUFACTURES THEREOF 325 NOTES: 1. 2. Throughout this Schedule references to "furskins", other than to raw furskins of heading No. 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair on. This (a) (b) (c) (d) (e) (f) Chapter does not cover the following: Birdskins or parts of birdskins, with their feathers or down (heading No. 05.05 or 67.01); Raw hides or skins, with the hair on, of Chapter 41 (see Note 1 (c) to that Chapter); Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03); Articles of Chapter 64; Headgear or parts thereof of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites). 3. 4. Heading No. 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading No. 43.03 or 43.04 as the case may be. Throughout this Schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No. 58.01 or 60.01). 5. (' StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading 43.01 4301.10 4301.20 4301.30 7 1 6 Raw Furskins (Including Heads, Tails, Paws and Other Pieces or Cuttings, Suitable for Furriers' Use) (Excluding Raw Hides and Skins of Heading No. 41.01,41.02 or 41.03): -Of mink, whole, with or without head, tailor paws. . . . . . . . . . . . . . . . . . . . . -Of rabbit or hare, whole, with or without head, tailor paws. . . . . . . . . . . . . . -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tailor paws . -Of -Of -Of beaver, whole, with or without head, tailor paws. . . . . . . . . . . . . . . . . . . musk-rat, whole, with or without head, tail or paws . . . . . . . . . . . . . . . . . fox, whole, with or without head, tail or paws. . . . . . . . . . . . . . . . . . . . . . kg kg free free kg kg kg kg kg kg kg free free free free free free free 4301.40 4301 .50 4301.60 4301.70 -Of seal, whole, with or without head, tailor paws. . . . . . . . . . . . . . . . . . . . . 4301.80 9 -Other furskins, whole, with or without head, tailor paws. . . . . . . . . . . . . . . . .r'4301.90 3 -Heads, tails, paws and other pieces or cuttings suitable for furriers' use. . . ----------------------------------------------------------------------------------------------------------------------43.02 Tanned or Dressed Furskins (Including Hea!:ls, Tails, Paws and Other Pieces or Cuttings), Unassembled, or Assembled (Without the Addition of Other Materials) (Excluding those of Heading No. 43.03): 4302.1 -Whole skins, with or without head, tailor paws, not assembled: 4302.11 7 = Of mink . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4302.12 3 = Of rabbit or hare. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4302.13 3 = Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb. . . . . . . . . . 4302.19 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4302.20 5 = Heads, tails, paws and other pieces or cuttings, not assembled. . . 4302.30 3 = Whole skins and pieces or cuttings thereof, assembled. . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------43.03 Articles of Apparel, Clothing Accessories and Other Articles of Furskin: 0 5 2 4 kg kg kg kg kg kg 15% 15% free 15% 15% 15% - 4303.10 4 -Articles of apparel and clothing accessories. . . . . . . . . . . . . . . . . . . . . . . . . 4303.90 o -Other ............................................... ----------------------------------------------------------------------------------------------------------------------43.04 4304.00 3 Artificial Fur and Articles Thereof . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 30% 30% 30% kg . '. 326 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SECTION IX No. 1900 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 CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL NOTES: 1. This Chapter does not cover the following: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.11); (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, (c) (d) (e) (f) (g) (h) (ij) (k) (I) (m) (n) (0) (p) (q) (r) 2. sawn lengthwise or cut to length (heading No. 14.01; Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading Activated charcoal (heading No. 38.02); Articles of heading No. 42.02; Goods of Chapter 46; Footwear or parts Goods of Chapter Goods of heading Imitation jewellery Goods of Section thereof of Chapter 64; 66 (for example, umbrellas and walking-sticks and parts thereof); No. 68.08); of heading No. 71.17; XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines No. 14.04); i . ! '. and apparatus .. and wheelwrights' wares); Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); Parts of firearms (heading No. 93.05); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding of wood, for articles of heading No. 96.03; or Articles of Chapter 97 (for example, works of art). bodies and handles, In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. Headings laminated Nos. 44.14 to 44.21 apply to articles of the respective descriptions wood or densified wood as they apply to such articles of wood. of particle board or similar board, fibreboard, 3. 4. Products of heading No. 44.10, 44,11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading No. 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. Heading No. 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. Subject to Notes 1 above and except where the context otherwise requires, Chapter applies also to bamboos and other materials of a woody nature. NOTE: any reference to "wood" in a heading of this 5. 6. SUBHEADING 1. For the purposes of subheadings Nos. 4403.41 to 4403.49, 4407.24 to 4407.29,4408.31 to 4408.39 and 4412.13 to 4412.99, the expression "tropical wood" means one of the following types of wood: Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa, Boss clair, Boss fonc. Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma, Geronggang, lIomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, kotib, Koto, Light Red Meranti, Limba, Louro, Magaranduba, Mahogany, Makor, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teka, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. 44.01 Fuel Wood, in Logs, in Billets, in Twigs, in Faggots or in Similar Forms; Wood in Chips or Particles; Sawdust and Wood Waste and Scrap, Whether or Not Agglomerated in Logs, Briquettes, Pellets or Similar Forms: 4401.10 4401.2 4401.21 Q. -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms. . . . . . . kg kg free free '" 3 -Wood in chips or particles: = Coniferous ................................................ L . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 327 . 4401.22 4401.30 44.02 4402.00 6 8 8 = Non-coniferous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Sawdust and wood waste and scrap, whether. .or. not. .agglomerated. . .in logs, briquettes, pellets or similar forms. . . . . . . . . . . . . . . . . Wood Charcoal (Including Shell or Nut Charcoal), whether or Not Agglomerated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free ----------------------------------------------------------------------------------------------------------------------kg ----------------------------------------------------------------------------------------------------------------------44.03 4403.1 0 4403.20 l .. l free 6 0 6 7 9 5 5 Wood in the Rough, Whether or Not Stripped of Bark or Sapwood, or Roughly Squared: -Treated with paint, stains, creosote or other preservatives. . . . . . . . . . . .. . -Other, coniferous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m3 m3 m3 m3 m3 m3 m3 free free free free free free free 4403.4 4403.41 4403.49 4403.9 4403.91 4403.92 4403.99 44.04 ----------------------------------------------------------------------------------------------------------------------- -Other, of tropical wood, specified in Subheading Note 1 to this Chapter: = Dark Red Meranti, Light Red Meranti and Meranti Bakau. . . . . . . . . = Other.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Of oak (Quercus spp.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of beech (Fagus spp.) ...................................... = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' r 44.06 4404.10 4404.20 2 4 9 Hoopwood; Split Poles; Piles, Pickets and Stakes of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent or Otherwise Worked, Suitable for The Manufacture of Walking-sticks, Umbrellas, Tool Handles or The Like; Chipwood and The Like: -Coniferous ................................................... -Non-coniferous. Wood Wool; kg kg kg free free free ............................................... ----------------------------------------------------------------------------------------------------------------------44.05 4405.00 Wood Flour. .......................................... ----------------------------------------------------------------------------------------------------------------------4406.10 4406.90 7 3 Railway or Tramway Sleepers (Cross-ties) of Wood: -Not impregnated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other.. free free ...................................................... ----------------------------------------------------------------------------------------------------------------------44.07 4407.10 4407.2 4407.24 4407.25 4407.26 4407.29 4407.9 0 0 7 3 2 Wood Sawn or Chipped Lengthwise, Sliced or Peeled, Whether or Not Planed, Sanded or Finger-jointed, of a Thickness Exceeding 6 mm: -Coniferous................................................... -Of tropical wood specified in Subheading Note 1 to this Chapter: = Virola, Mahogany (Swietenia spp.), Imbuia and Balsa. . . . . . . . . . . = Dark Red Meranti, Light Red Meranti and Meranti Bakau. . . . . . . . . = White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: free free free free free m3 free 4407.91 4407.92 3 5 = Of oak (Quercus spp.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Of beech (Fagus spp.) m3 m3 free free = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~--------------------------------------------------------------------------------------------------------------------· 44.08 Veneer Sheets and Sheets for Plywood (Whether or Not Sliced) and Other 4408.10 4408.3 4408.31 4408.39 4408.90 Wood Sawn Lengthwise, Sliced or Peeled, Whether or Not Planed, Sanded or Finger-jointed, of a Thickness not Exceeding 6 mm: -Coniferous .............................................. tropical wood specified in Subheading Note 1 to this Chapter: . . . . . . . . = Dark Red Meranti, Light Red Meranti and Meranti Bakau. . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Of 4407.99 4 4 kg kg kg kg 10% free free free 8 o o ----------------------------------------------------------------------------------------------------------------------44.09 Wood (Including Strips and Friezes for Parquet Flooring, Not Assembled) Continuously Shaped (Tongued, Grooved, Rebated, Chamfered, V-jointed, Beaded, Moulded, Rounded or The Like) Along any of its Edges or Faces, Whether or Not Planed, Sanded or Finger-jointed: 4409.10 8 -Coniferous ................................................... 4409.20 -Non-coniferous: Pegwood; ceiling boards and flooring boards; strips and frieze for .15 0 parquet flooring not assembled. kg free - .............................. .90 8 Other ................................................... ----------------------------------------------------------------------------------------------------------------------44.10 Particle Board and Similar Board of Wood or Other Ligneous Materials, Whether or Not Agglomerated with Resins or Other Organic Binding Substances: 4410.1 -Of wood: 4410.11 4 = Waferboard, including oriented strand board. . . . . . . . . . . . . . . . . . . 4410.19 5 .: = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4410.90 4 -Of other ligneousmaterials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free 16% kg kg kg 18% 18% 18% 328 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 ----------------------------------------------------------------------------------------------------------------------44.11 4411.1 4411.11 .10 5 .90 3 4411.19 .10 6 .90 4 4411 .2 4411.21 .10 2 .90 8 4411 .29 .10 0 .90 9 4411 .3 4411.31 .10 4 .90 2 4411 .39 .10 5 .90 3 4411.9 4411.91 .10 1 .90 6 4411.99 .10 2 .90 0 44.12 4412.1 4412.13 4412.14 4412.19 4412.2 4412.22 4412.23 4412.29 4412.9 4412.92 4412.93 4412.99 4 0 2 2 9 7 4 0 9 Fibreboard of Wood or Other Ligneous Materials, Whether or Not Bonded with Resins or Other Organic Substances: -Fibreboard of a density exceeding 0,8 g/cm3: = Not mechanically worked or surface covered: - Moulded................................................. - Other ................................................... = Other: - Moulded................................................. - Other................................................... -Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3: = Not mechanically worked or surface covered: - Moulded................................................. - Other................................................... = Other: kg kg kg kg 16% 10% 16% 10% ., ) 1.. kg kg kg kg 16% 10% 16% 10% - Moulded................................................. Other ................................................... -Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3: = Not mechanically worked or surface covered: - - Moulded................................................. - Other ................................................... = Other: - Moulded................................................. kg kg kg kg 16% 10% 16% 10% ,. - Other -Other: = Not mechanically worked or surface covered: - Moulded................................................. - Other ................................................... = Other: - Moulded................................................. - Other ................................................... ......... kg kg kg kg 16% 10% 16% 10% ----------------------------------------------------------------------------------------------------------------------- Plywood, Veneered Panels and Similar Laminated Wood: -Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: = With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other, with at least Other. one outer ply of non-coniferous wood. ....... = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m3 m3 m3 13% 13% 13% -Other, with at least one outer ply of non-coniferous wood: m3 m3 m3 13% 13% 13% "~\ least = With atChapter. one. .ply .of . tropical . wood. specified. . in. Subheading. . Note . 1 of this .. . ...... .... ....... . ......... .... .................................................... -Other: = With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter. = Other, = Other. containing at least one layer of particle board. . . . . . . . . . . . ........................................ = Other, containing at least one layer of particle board . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------44.13 4413.00 4 Densified Wood, in Blocks, Plates, Strips or Profile Shapes. . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------44.14 4414.00 44.15 8 Wooden Frames for Paintings, Photographs, Mirrors or Similar Objects . . kg kg kg 13% 13% 13% kg kg 16% 16% ----------------------------------------------------------------------------------------------------------------------Packing Cases, Boxes, Crates, Drums and Similar Pac kings, of Wood; Cable-drums of Wood; Pallets, Box Pallets and Other Load Boards, of Wood; Pallet Collars of Wood: -Cases, boxes, crates, drums and similar packings; cable-drums. . . . . . . . . -Pallets, box pallets and other load boards; pallet collars: = Pallet, box pallets and other load boards ...................... = Pallet collars. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of Wood, Including Staves: 4415.10 4415.20 6 u u u kg 13% 16% 20% free .10 8 .20 5 ----------------------------------------------------------------------------------------------------------------------44.16 4416.00 5 Casks, Barrels, Vats, Tubs and Other Coopers' Products and Parts Thereof, ......................................... ----------------------------------------------------------------------------------------------------------------------44.17 4417.00 Tools, Tool Bodies, Tool Handles, Broom or Brush Bodies and Handles, of .: Wood; Boot or Shoe Lasts and Trees, of Wood: .40 8 -Tools handles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 5 -Broom or brush bodies and handles (excluding paint brush handles) . . . . . kg kg 19% 19% No. 1900 Act No. 20, 1998 .90 4 -Other Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 ....................... kg 329 10% ----------------------------------------------------------------------------------------------------------------------44.18 Builders' Joinery and Carpentry of Wood, Including Cellular Wood Panels, Assembled Parquet Panels, Shingles and Shakes: 4418.10 7 -Windows, French-windows and their frames. . . . . . . . . . . . . . . . . . . . . . . . . 4418.20 4418.30 4418.40 4418.50 1 6 o 5 -Doors and their frames and thresholds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Parquet panels. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Shuttering for concrete constructional work. . . . . . . . . . . . . . . . . . . . . . . . . . -Shingles and shakes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg kg 21% 21% free 21% 21% 18% 30% 4418.90 3 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------44.19 4419.00 6 Tableware and Kitchenware, of Wood. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44.20 Wood Marquetry and Inlaid Wood; Caskets and Cases for Jewellery or Cutlery, and Similar Articles, of Wood; Statuettes and Other Ornaments, of Wood; Wooden Articles of Furniture Not Falling in Chapter 94: 4420.10 kg kg 30% 30% and other ornaments, of wood . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 -Statuettes 7 -Other ............ 4420.90 ----------------------------------------------------------------------------------------------------------------------Other Articles of Wood: 44.21 hangers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4421.10 4 -Clothes 4421.90 (.05 1 .10 8 .15 9 .90 6 -Other: = Clothes pegs. = Spools, reels, wood, for use = Shoe splines, = Other. kg kg kg kg kg 30% 30% free free 20% ................... cops, bobbins, sewing with textile machinery. wooden pegs or pins, ........................... thread reels and the like, of turned ............................ for footwear. . . . . . . . . . . . . . . . .................................................... - . '" 330 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 45 CORK AND ARTICLES OF CORK No. 1900 NOTES: 1. This (a) (b) (c) Chapter does not cover the following: Footwear or parts of footwear of Chapter 64; Headgear or parts of headgear of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites). StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ---------------------------------------------------------------------------------------------------------.------------45.01 Natural Cork, Raw or Simply Prepared; Waste Cork; Crushed, Granulated or Ground Cork: 4501.10 o -Natural cork, raw or simply prepared. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4501.90 7 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------45.02 4502.00 3 Natural Cork, Debacked or Roughly Squared, or in Rectangular (Including Square) Blocks, Plates, Sheet or Strip, (Including Sharp-edged Blanks for Corks or Stoppers). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------45.03 4503.10 4503.90 45.04 8 4 Articles of Natural Cork: -Corks and stoppers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other........................................................ Agglomerated Cork (With or Without a Binding Substance) and Articles of Agglomerated Cork: -Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs.. -Other kg kg free free kg free kg kg free free ----------------------------------------------------------------------------------------------------------------------4504.10 4504.90 5 8 kg kg free free '. . No. 1900 Act No. 20,1998 Government Gazette 30 June 1998 AND EXCISE ACT, 1998 331 CUSTOMS CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK NOTES: 1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips example strips of barks, narrow leaves and raffia or other strips obtained from broad leaves or palm trees), provided they are in a state, or bark, unspun natural textile fibres, monofilament and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, rovings or yarns, or monofilament and strip and the like of Chapter 54. This (a) (b) (c) (d) (e) Chapter does not cover: Wall coverings of heading No. 48.14; Twine, cordage, ropes or cables, plaited or not (heading No. 56.07); Footwear or headgear or parts thereof of Chapter 64 or 65; Vehicles or bodies for vehicles of basketware (Chapter 87); or Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). for plaiting, interlacing or similar of other vegetable material (for such as those of banana plants and strip and the like of plastics human hair, horsehair, textile 2. 3. For the purposes of heading No. 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials. r Heading Subheading Statis- c D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Plaits and Similar Products of Plaiting Materials, Whether or Not Assembled 46.01 into Strips: Plaiting Materials, Plaits and Similar Products of Plaiting Materials, Bound Together in Parallel Strands or Woven, in Sheet Form, Whether or Not Being Finished Articles (For Example, Mats, Matting, Screens): 4601.10 4601.20 4601.9 4601.91 2 7 = Plaits and similar products of plaiting materials, whether or not assembled into strips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Mats, matting and screens of vegetable materials. . . . . . . . . . . . . . . -Other: = Of vegetable materials: kg kg 20% 20% r - Of rattan, woven. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Other ............................................. 6 4601.99 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Basketwork, Wickerwork and Other Articles, Made Directly to Shape From 46.02 Plaiting Materialsor Madeup From Goods of Heading No. 46.01; Articles of .10 2 .90 0 kg kg kg free 20% 20% -. 4602.10 4602.90 6 2 Loofah: -Of vegetable materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other ........................................... kg kg 20% 20% - - I . '" 332 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 SECTION X No. 1900 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP), PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP), PAPER OR PAPERBOARD NOTES: 1. For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by mass an insoluble fraction of 92 per cent or more for soda or sulphate wood pulp or of 88 per cent more for sulphite wood pulp after one hour in a caustic soda solution containing 18 per cent sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0,15 per cent by mass. StatisHead~ing Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------47.01 4701.00 2 Mechanical Wood Pulp. ........................................... ----------------------------------------------------------------------------------------------------------------------47.02 4702.00 3 Chemical Wood Pulp, Dissolving Grades.. . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------47.03 Chemical Wood Pulp, Soda or Sulphate, Other Than Dissolving Grades: 4703.1 -Unbleached: 4703.11 8 ........................................... = Coniferous 4703.19 9 = Non-coniferous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4703.2 -Semi-bleached or bleached: 4703.21 2 = Coniferous ................................................ 4703.29 3 = Non-coniferous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------47.04 Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades: 4704.1 -Unbleached: 4704.11 1 = Coniferous ................................................ 4704.19 2 = Non-coniferous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4704.2 -Semi-bleached or bleached: 4704.21 6 ............................... = Coniferous 4704.29 7 = Non-coniferous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------47.05 4705.00 4 Semi-chemical Wood Pulp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Pulps of Other Fibrous Cellulosic Material: 47.06 4706.10 2 -Cotton linters pulp. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4706.20 7 -Pulps of fibres derived from recovered (waste and scrap) paper or paperboaai. 4706.9 -Other: 4706.91 5 = Mechanical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4706.92 1 = Chemical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4706.93 8 = Semi-chemical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------47.07 Recovered (Waste and Scrap) Paper or Paperboard: 4707.10 6 -Of unbleached kraft paper or paperboard or of corrugated paper or paperboaai. 4707.20 0 -Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass ............................................. 4707.30 4707.90 5 2 -Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) . . . . . . . . . . . . . . . . . . . . . . . -Other, including unsorted waste and scrap. . . . . . . . . . . . . . . . . . . . . . . . . . kg kg free free kg kg kg kg free free free free kg kg kg kg kg free free free free free .~ kg kg kg kg kg free free free free free kg kg kg kg free free free free - . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 333 CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD NOTES: 1. This (a) (b) (c) (d) (e) (f) (g) Chapter does not cover the following: Articles of Chapter 30; Stamping foils of heading No. 32.12; Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22); Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No. 34.01). or with polishes, creams or similar preparations (heading No. 34.05); Sensitised paper or paperboard of headings Nos. 37.01 to 37.04; Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer or plastics, the latter constituting more than half the total thickness, or articles of such materials (excluding wall coverings of heading No. 48.14) (Chapter 39); (h) Articles of Heading No. 42.02 (for example, travel goods); (ij) Articles of Chapter 46 (manufactures of plaiting material); (k) Paper yarn or textile articles of paper yarn (Section XI); (I) Articles of Chapter 64 or Chapter 65; (m) Abrasive paper or paperboard (heading No. 68.05) or paper- or paperboard-backed mica (heading No. 68.14) (paper (n) (0) (p) 2. and paperboard coated with mica powder are, however, to be classified in this Chapter); Metal foil backed with paper or paperboard (Section XV); Articles of heading No. 92.09; or Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). headings Nos. 48.01 to 48.05 include paper and paperboard which have been subjected glazing or similar finishing, false water-marking or surface sizing, and also paper, webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except requires, these headings do not apply to paper, paperboard, cellulose wadding or webs otherwise processed. Subject to the provisions of Note 6, to calendering, super-calendering, paperboard, cellulose wadding and where heading No. 48.03 otherwise of cellulose fibres which have been 3. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 per cent by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns) weighing not less than 40 g/m2 and not more than 65 g/m2. In addition to hand-made paper and paperboard, heading No. 48.02 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical proces~ and satisfying any of the following criteria: For paper or paperboard of a mass of not more than 150 glm : (a) containing 10 per cent or more fibres obtained by a mechanical process, and (1) of a mass of not more than 80 g/m2, or (2) coloured throughout the mass; or (b) containing more than 8 per cent ash, and (1 ) of a mass of not more than 80 g/m2, or (2) coloured throughout the mass; or (c) containing more than 3 per cent ash and having a brightness of 60 per cent or more; or (d) containing more than 3 per cent but not more than 8 per cent ash, having a brightness less than 60 per cent, and a burst (e) index equal to or less than 2,5 kPa.m2/g; or containing 3 per cent ash or less, having a brightness of 60 per cent or more and a burst index equal to or less than 2,5 kPa.m2/g. For paper or paperboard of a mass of more than 150 g/m2: (a) Coloured throughout the mass; or (b) having a brightness of 60 per cent or more, and (1) a caliper of 225 micrometres (microns) or less, or (2) a caliper more than 225 micrometers (microns) but not more than 508 micrometres (microns) and an ash content (c) more than 3 per cent; or having a brightness of less than 60 per cent, a caliper of 254 micrometres (microns) or less and an ash content more 4. r than 8 per cent. Heading No. 48.02 does not, however, cover filter paper or paperboard 5. 6. (including tea-bag paper) or felt paper or paperboard. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80 per cent by mass of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature. - 7. (A) Headings Nos. 48.01,48.02,48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and 36 cm and the other side exceeding 15 cm in the webs of cellulose fibres: (a) in strips or rolls of a width exceeding 15 cm; or (b) in rectangular (including square) sheets with one side exceeding unfolded state. Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in heading No. 48.02. (8) Headings Nos. 48.03, and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres: (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded,state. .\, 334 Act No. 20,1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" applies only to: (a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration: (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; With an uneven surface resulting from the incorporation of particles of wood, straw, etcetera; Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven. Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration. Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif (H) (iii) suitable for use both as floor coverings and as wall coverings, are to be classified or perforated. and paper (b) (c) when applied to a wall. Products on a base of paper or paperboard, in heading No. 48.15. 9. 10. 11. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed Heading lace. No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines Except for the goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. NOTES: SUBHEADING 1. For the purposes of subheadings Nos. 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80 per cent by mass of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, of a mass exceeding 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other mass. Mass g/m2 115 125 200 300 400 Minimum Mullen bursting strength kPa 393 417 637 824 961 2. For the purposes of subheadings Nos. 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80 per cent by mass of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, of a mass of not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications: (a) Having a Mullen burst index of not less than 3,7 kPa.m2/g and a stretch factor of more than 4,5 per cent in the cross (b) direction and of more than 2 per cent in the machine direction. Having minima for tear and tensile as indicated in the following table or the linearly interpolated mass: equivalent for any other Mass g/m2 60 70 80 100 115 Minimum tear mN Machine direction plus Machine direction cross direction 700 1 510 830 1790 965 2070 1230 2635 1425 3060 Minimum tensile kNlm Machine direction plus Cross direction cross direction 1,9 6 2,3 7,2 2,8 8,3 3,7 10,6 4,4 12,3 3. For the purposes of subheading No. 4805.10, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65 per cent by mass of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora Medium Test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50 per cent relative humidity, at 23°C For the purposes of subheading No. 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40 per cent by mass of the total fibre content consists of wood fibres obtained by the chemical su1P,hite process, having an ash content not exceeding 8 per cent and having a Mullen burst index of not less than 1,47 kPa.m Ig. For the purposes of subheading No. 4810.21, "light-mass coated Raper" means paper, coated on both sides, of a total mass process. 4. 5. not exceeding 72 g/m2, with a coating mass not exceeding 15 g/m2 per side, on a base of which not less than 50 per cent by mass of the total fibre content consists of wood fibres obtained by a mechanical StatisHeading Subheading c D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------48.01 4801.00 Newsprint, in Rolls or Sheets: No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 335 CUSTOMS AND EXCISE ACT, 1998 fibres obtain~d by a chemi-mecha9,ical = Consistingof aofmass of 40 glm or essentially not exceeding 150 glm process, more but Other paper and paperboard, of which more than 10 per cent by mass of the total fibre content consJsts of fibres obtained by a mechan~cal process, of a mass of 57 glm or more but not exceeding 65 glm . Other . kg kg kg 10% 10% free 4801.00.10 :9 .20 6 .90 7 ----------------------------------------------------------------------------------------------------------------------48.02 Uncoated Paper and Paperboard, of a Kind Used for Writing, Printing or Other Graphic Purposes, and Punch Card Stock and Punch Tape Paper, in Rolls or Sheets (Excluding Paper of Heading No. 48.01 or 48.03); Hand-made Paper and Paperboard: 4802.10 0 -Hand-made paper and paperboard. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and paperboard of a kind used as a base for photo-sensitive, 4802.20 4 -Paper heat-sensitive or electro-sensitive paper or paperboard. . . . . . . . . . . . . . . . . . base paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4802.30 9 -Carbonising base. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4802.40 3 -Wallpaper -Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10 per cent by mass of the total fibre content consists of such fibres: 4802.51 4 = Of a mass of less than 40 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4802.52 0 = Of a mass of 40 g/m2 or more but not more than 150 g/m2 . . . . . . . 7 4802.53 = Of a mass of more than 150 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4802.60 2 = Other paper and paperboard, of which more than 10 per cent by mass r-----of the total fibre content consists of fibres obtained by a mechanical process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------48.03 4803.00 9 Toilet or Facial Tissue Stock, Towel or Napkin Stock and Similar Paper of a 4802.5 kg kg kg kg free free free free kg kg kg 10% 10% 10% kg 10% Kind Used for Household or Sanitary Purposes, Cellulose Wadding and Webs of Cellulose Fibres, Whether or Not Creped, Crinkled, Embossed, Perforated, Surface-coloured, Surface-decorated or Printed, in Rolls or Sheets .......................................................... ----------------------------------------------------------------------------------------------------------------------Uncoated Kraft Paper and Paperboard, in Rolls or Sheets (Excluding that of 48.04 Heading No. 48.02 or 48.03): 4804.1 -Kraftliner: 4804.11 3 = Unbleached. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.19 4 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.2 -Sack kraft paper: 4804.21 8 = Unbleached. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.29 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.3 -Other kraft paper and paperboard of a mass of 150 g/m2 or less: 4804.31 2 = Unbleached................................................ 4804.39 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.4 -Other kraft paper and paperboard of a mass of more than 150 g/m2 but less than 225 g/m2: 4804.41 7 f' = Unbleached. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.42 3 = Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.49 8 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.5 -Other kraft paper and paperboard of a mass of 225 g/m2 or more: 4804.51 1 = Unbleached. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4804.52 8 = Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process ........................................ 4804.59 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Other Uncoated Paper and Paperboard, in Rolls or Sheets; not Further 48.05 Worked or Processed than as Specified in Note 2 to this Chapter: 4805.10 0 -Semi-chemical fluting paper (corrugating medium). . . . . . . . . . . . . . . . . . . . -Multi-ply paper and paperboard: 4805.2 4805.21 1 = Each layer bleached. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4805.22 8 = With only one outer layer bleached ........................... 4805.23 4 = Having three or more layers, of which only the,two outer layers are kg 10% kg kg kg kg kg kg 10% 10% 10% 10% 10% free kg 10% kg kg kg 10% 10% 10% kg kg 10% 10% kg kg kg kg kg kg kg kg kg 10% 10% 10% 10% 10% free free 10% free - bleached Other. .................................................... 4805.29 4805.30 4805.40 4805.50 4805.60 2 7 4 = = Sulphite .................................................... wrapping paper. .................................... 9 .10 0 '" . = Filter paper and paperboard ................................. = Felt paper and paperboard. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other paper and paperboard, of a mass of 150 g/m2 or less: Blotting paper, stereo blotting paper. . . . . . . . . . . . . . . . . . . . . . . . . 336 Act No. 20, 1998 .90 9 4805.70 .10 5 .90 3 4805.80 .10 4 .90 8 48.06 4806.10 4806.20 4806.30 4806.40 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg No. 1900 - Other ................................................... = Other paper "1ndpaperboard, of a mass of more than 150 g/m2 but less than 225 glm : 10% - Blotting paper, including stereo blotting paper. ............... - Other ................................... kg kg kg kg free 10% free 10% = Other paper and paperboard, of a mass of 225 g/m2 or more: - Blotting paper, including stereo blotting paper. . . . . . . . . . . . . . . . - Other ....................... Vegetable Parchment, Greaseproof Papers, Tracing Papers and Glassine and Other Glazed Transparent or Translucent Papers, in Rolls or Sheets: ----------------------------------------------------------------------------------------------------------------------4 9 3 8 -Vegetable parchment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg free free free free -Greaseproof papers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - Tracing papers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Glassine and other glazed transparent or translucent papers . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------48.07 Composite Paper and Paperboard (Made by Sticking Flat Layers of Paper or Paperboard Together With an Adhesive), Not Surface-coated or Impregnated, Whether or Not Internally Reinforced, In Rolls or Sheets: -Paper and paperboard, laminated internally with bitumen, tar or asphalt. . . -Other Paper and Paperboard, Corrugated (With or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed or Perforated, in Rolls or Sheets (Excluding that of Heading No. 48.03): -Corrugated paper and paperboard, whether or not perforated. . . . . . . . . . . 4807.10 4807.90 48.08 8 4 kg kg 10% . 10% ~ 1 4808.10 1 kg kg kg kg 10% 10% 10% 10% 4808.20 6 -Sack kraft paper, creped or crinkled, whether or not embossed or perforated... 4808.30 o -Other kraft paper, creped or crinkled whether or not embossed or perforated... 4808.90 8 -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------48.09 Carbon Paper, Self-copy Paper and Other Copying or Transfer Papers (Including Coated or Impregnated Paper for Duplicator Stencils or Offset Plates), Whether or Not Printed, in Rolls or Sheets: 4809.10 5 -Carbon or similar copying papers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4809.20 5 -Self-copy paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4809.90 1 -Other. ....................................................... ----------------------------------------------------------------------------------------------------------------------Paper and Paperboard, Coated on One or Both Sides With Kaolin (China Clay) 48.10 or Other Inorganic Substances, With or Without a Binder, and With no Other Coating, Whether or Not Surface-coloured, Surface-decorated or Printed, in Rolls or Sheets: 4810.1 -Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 per cent by mass of the total fibre content consist of such fibres: 4810.11 = Of a mass of not more than 150 g/m2: .10 9 - Thermocopy paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 7 - Other ... 4810.12 8 = Of a mass of more than 150 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4810.2 -Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 per cent by mass of the total fibre content consists of fibres obtained by a mechanical process: kg kg kg 10% 12% free kg kg kg free 10% 10% 4810.21 4810.29 4810.3 4810.31 6 7 = Light-mass coated paper. ................................... = Other. .................................................... (excluding that of a kind used for writing, printing or kg kg 10% 10% -Kraft paper and paperboard other graphic purposes): 0 -Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process, and of a mass of 150 g/m2 or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . -Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process, and of a mass of more than 150 g/m2. . . . . . . . . . . . . . . . . . . . . . . . . kg 10% 4810.32 7 kg kg kg kg 10% 10% 10% 10% 4810.39 4810.9 4810.91 4810.99 = -Other Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . paper and paperboard: . ..... .................................................... 8 9 = Multi-ply = Other. ----------------------------------------------------------------------------------------------------------------------Paper, Paperboard, Cellulose Wadding and Webs of Cellulose Fibres, 48.11 . Coated, Impregnated, Covered, Surface-coloured, Surface-decorated or '''Printed, in Rolls or Sheets (Excluding Goods of Heading No. 48.03, 48.09 or 48.10): No. 1900 Act No. 20, 1998 4811.10 4811.2 9 Government Gazette 30 June 1998 337 CUSTOMS AND EXCISE ACT, 1998 bituminised or asphalted paper and paperboard . . . . . . . . . . . . . . . kg kg kg 6% 22% 6% -Tarred, -Gummed or adhesive paper and paperboard: 4811.21 9 = Self-adhesive. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4811.29 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4811.3 -Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): 4811.31 4 = Bleached, of a mass of more than 150 g/m2 . . . . . . . . . . . . . . . . . . . . 4811.39 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paper coated, impregnated 4811.40 2 = paraffin and paperboard, or glycerol. . . . . . . . . . .or . .covered. . .with. . wax, wax, stearin, oil . ..... .. ... 4811.90 5 = Other paper, paperboard, cellulose wadding and webs of cellulose fibres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------48.12 4812.00 8 Filter Blocks, Slabs and Plates, of Paper Pulp. . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------Cigarette Paper, Whether or Not Cut to Size or in the Form of booklets or 48.13 Tubes: 4813.10 6 -In the form of booklets or tubes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4813.20 o -In rolls of a width not exceeding 5 cm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4813.90 2 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------Wallpaper and Similar Wall Coverings; Window Transparencies 48.14 4814.10 4814..20 8 4 kg kg kg kg kg 10% 10% 6% 6% free kg kg kg free free free (" of Paper: kg free 4814.30 9 -"Ingrain" paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, witha grained, embossed, coloured, design-printed or otherwise decorated layer or plastics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg free kg kg free free -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------48.15 4815.00 9 Floor Coverings on a Base of Paper or of Paperboard, Whether or Not Cut to Size . ----------------------------------------------------------------------------------------------------------------------Carbon Paper, Self-copy Paper and Other Copying or Transfer Papers 48.16 (Excluding Those of Heading No. 48.09), Duplicator Stencils and Offset Plates, of Paper, Whether or Not Put up in Boxes: 4816.10 7 -Carbon or similar copying papers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4816.20 1 -Self-copy paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4816.30 6 -Duplicator stencils ...................................... 4814.90 6 kg free kg kg kg kg 10% 12% free free 4816.90 3 -Other........................................................ ----------------------------------------------------------------------------------------------------------------------48.17 Envelopes, Letter Cards, Plain Postcards and Correspondence Cards, of Paper or Paperboard; Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery: 4817.10 o -Envelopes.................................................... 4817.20 4817.30 kg kg kg 5 5 -Letter cards, plain postcards and correspondence cards. . . . . . . . . . . . . . . -Boxes, pouches, wallets and writing compendiums of paper or paperboard, containing an assortment of paper stationery. ......................... 20% 20% 20% ----------------------------------------------------------------------------------------------------------------------48.18 Toilet Paper and Similar Paper, Cellulose Wadding or Webs of Cellulose Fibres, of a Kind used for Household or Sanitary Purposes, in Rolls of a Width not Exceeding 36 cm or Cut to Size or Shape; Handkerchiefs, Cleansing Tissues, Towels, Tablecloths, Serviettes, Napkins for Babies, Tampons, Bed Sheets and Similar Household, Sanitary or Hospital Articles, Articles of Apparel and Clothing Accessories, of Paper Pulp, Paper, Cellulose Wadding or Webs of Cellulose Fibres: -Toilet paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Handkerchiefs, cleansing or facial tissues and towels . . . . . . . . . . . . . . . . . -Tablecloths and serviettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Articles of apparel and clothing accessories. ........................ -Other. ....................................................... 4818.10 4818.20 4818.30 4818.40 4818.50 4818.90 4 9 3 8 2 0 kg kg kg kg kg kg 20% 20% 20% 20% 20% 20% - ----------------------------------------------------------------------------------------------------------------------- . '. 338 Act No. 20,1998 48.19 Government Gazette 30 June 1998 No. 1900 j CUSTOMS AND EXCISE ACT, 1998 4819.10 4819.20 4819.30 4819.40 4819.50 4819.60 8 2 7 1 6 o Cartons, Boxes, Cases, Bags and Other Packing Containers, of Paper, Paperboard, Cellulose Wadding or Webs of Cellulose Fibres; Box Files, Letter Trays and Similar Articles, of Paper or Paperboard, of a Kind Used in Offices, Shops or the Like: -Cartons, boxes and cases, of corrugated paper or paperboard. . . . . . . . . . -Folding cartons, boxes and cases, of non-corrugated paper or paperboard... -Sacks and bags, having a base of a width of 40 em or more. . . . . . . . . . . . -Other sacks and bags, including cones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other packing containers, including record sleeves . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg 14% 14% 12% 12% 14% 16% -Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------48.20 Registers, Account Books, NoteBooks, Order Books, Receipt Books, Letter 4820.10 4820.20 4820.30 4820.40 4820.50 4820.90 8 2 7 1 6 4 Pads, Memorandum Pads, Diaries and Similar Articles, Exercise Books, Blotting-Pads, Binders (Loose-leaf or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets and other Articles of Stationery, of Paper or Paperboard; Albums for Samples or for Collections and Book Covers, of Paper or Paperboard: -Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles . . . . . . . . . . . . . . . . . . . . . . . . -Exercise books. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Binders (excluding book covers), folders and file covers. . . . . . . . . . . . . . . -Manifold business forms and interleaved carbon sets .. . . . . . . . . . . . . . . . -Albums for samples or for collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg ~kg kg 17% 17% 17% 17% 17% 17% .. ----------------------------------------------------------------------------------------------------------------------48.21 Paper or Paperboard Labels of All Kinds, Whether or Not Printed: 4821.10 1 -Printed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4821.90 48.22 8 -Other........................................................ Bobbins, Spools, Cops and Similar Supports of Paper Pulp, Paper or Paperboard (Whether or Not Hardened): -Of a kind used for winding textile yarn: = Of a kind used with textile machinery, cone-shaped. . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 17% 17% ----------------------------------------------------------------------------------------------------------------------4822.10 .10 2 .90 0 4822.90 1 48.23 kg kg kg 10% free free ----------------------------------------------------------------------------------------------------------------------- 4823.1 4823.11 4823.19 4823.20 4823.40 4823.5 4823.51 4823.59 4823.60 4823.70 4823.90 5 6 3 2 3 4 1 6 .07 2 .10 2 .40 4 .90 0 Other Paper, Paperboard, Cellulose Wadding and Webs of Cellulose Fibres, Cut to Size or Shape; Other Articles of Paper Pulp, Paper, Paperboard, Cellulose Wadding or Webs of Cellulose Fibres: -Gummed or adhesive paper, in strips or rolls: = Self-adhesive. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Filter paper and paperboard ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Rolls, sheets and dials, printed for self-recording apparatus. . . . . . -Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: = Printed, embossed or perforated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Trays, dishes, plates, cups and the like, of paper or paperboard. . = Moulded or pressed articles of paper pulp . . . . . . . . . . . . . . . . . . . . . = Other: Cards for use with Jacquard or similar textile machines. . . . . . . . Textile spinning cans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Glazed transparent or translucent papers, in rolls of a width of 110 mrn or more. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . kg kg kg kg ~kg kg kg kg kg kg kg kg 22% 15% free 17% 17% 17% 17% free free free free 17% - . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 339 CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS NOTES: 1. This (a) (b) (c) (d) Chapter does not cover: photographic negatives or positives on transparent bases (Chapter 37); maps, plans or globes, in relief, whether or not printed (heading No. 90.23); playing cards or other goods of Chapter 95; or original engravings, prints or lithographs (heading No. 97.02), postage or revenue stamps, stamp-postmarks, covers, postal stationery articles of Chapter 97. 2. 3. or the like of heading No. 97.04, antiques of an age exceeding one hundred first-day years or other produced For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten. machine, Newspapers, journals and periodicals which are bound otherwise than in paper and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01 , whether or not containing advertising material. Heading No. 49.01 also covers: (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures NO.49.11. or separate sheets, fall in heading 4. ~ 5. Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11. For the purposes of heading No. 49.03, the expression '''children's pictures form the principal interest and the text is subsidiary. picture books" means books for children in which the 6. StatisHeading Subheading C D Article Description sticalUnit Rate of Duty r- ----------------------------------------------------------------------------------------------------------------------49.01 Printed Books, Brochures, Leaflets and Similar Printed Matter, Whether or Not in Single Sheets: 4901.10 8 -In single sheets whether or not folded. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4901.9 -Other: 4901.91 0 = Dictionaries and encyclopaedias, and serial instalments thereof. . 4901.99 = Other: .40 0 Directories, guide books, yearbooks, christmas annuals and yearbooks, relating to Namibia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 7 Other . ----------------------------------------------------------------------------------------------------------------------49.02 Newspapers, Journals and Periodicals, Whether or Not Illustrated or kg kg free free kg kg 8% free Containing Advertising Material: -Appearing at least four times a week: .05 2 = In Braille. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 9 = Newspapers or supplement editions, or parts thereof (excluding religious publications or parts thereof and those in Braille), intended to be completed and published in Namibia. . . . . . . . . . . . . . . . . . . . . . . . . . .90 7 = Other..................................................... 4902.90 -Other: .05 9 = In Braille. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 5 = Holiday or special editions, or parts thereof (excluding those in braille), !mported for issue with newspapers, journals or periodicals published In Namibia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 2 = Newspapers or supplement editions or parts thereof (excluding religious publications or parts thereof and those in Braille), intended to be completed and published in Namibia . . . . . . . . . . . . . . . . . . . . . . . . . .90 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------49.03 4903.00 o Children's Picture, Drawingor ColouringBooks. . . .. . . . ... . . . . . . . ..... 4902.10 ----------------------------------------------------------------------------------------------------------------------49.04 4904.00 4'~ Music, Printed or in Manuscript, Whether or Not Bound or kg free kg kg kg 8% free free kg 8% kg kg kg 8% free free free Illustrated.. . . . kg .-;-340 Act No. 20, 1998 Government Gazette 30 June 1998 No. 1900 CUSTOMS AND EXCISE ACT, 1998 ----------------------------------------------------------------------------------------------------------------------49.05 4905.10 4905.9 4905.91 4905.99 49.06 4906.00 2 5 6 Maps and Hydrographic or Similar Charts of All Kinds, Including Atlases, Wall Maps, Topographical Plans and Globes, Printed: -Globes....................................................... -Other: = In book form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plans and Drawings for Architectural, Engineering, Industrial, Commercial, Topographical or Similar Purposes, Being Originals Drawn by Hand; Hand-written Texts; Photographic Reproductions on Sensitised Paper and kg kg free free . '.' kg ----------------------------------------------------------------------------------------------------------------------- free Carbon Copies of the Foregoing .................................... ----------------------------------------------------------------------------------------------------------------------- kg free 49.07 4907.00 .10 2 .30 7 .90 0 Unused Postage, Revenue or Similar Stamps of Current or New Issue in the Country to Which They are Destined; Stamp-impressed Paper; Banknotes; Cheque Forms; Stock, Share or Bond Certificates and Similar Documents of Title: -Postage stamps, revenue stamps and banknotes. . . . . . . . . . . . . . . . . . . . . -Travellers' cheques and bills of exchange, denominated in a foreign currency. -Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg free free 17% --;:........ ----------------------------------------------------------------------------------------------------------------------49.08 Transfers (Decalcomanias): 4908.10 .10 0 .90 9 4908.90 .10 7 .90 5 -Transfers (decalcomanias), vitrifiable: = In rolls, of a width of 150 cm or more and a width of the printed area of 130 cm or more . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = In rolls, of a width of 150 cm or more and a width of the printed area of 130 cm or more. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg 5% 17% kg kg ----------------------------------------------------------------------------------------------------------------------49.09 4909.00 2 Printed or Illustrated Postcards; Printed Cards Bearing Personal Greetings, Messages or Announcements, Whether or Not Illustrated, With or Without Envelopes or Trimmings. .......................................... Printed, Including Calendar 5% 17% kg kg 17% ----------------------------------------------------------------------------------------------------------------------49.10 4910.00 2 Calendars or Any Kind, Blocks. ............ 17% ----------------------------------------------------------------------------------------------------------------------49.11 Other Printed Matter, Including Printed Pictures and Photographs: 4911.10 -Trade advertising material, commercial catalogues and the like: .10 8 = Catalogues, price lists and trade publicationsoffirmsor persons having no established place of business in Namibia or no representative holding stocks in Namibia. ..................................... kg kg kg kg kg kg kg free free free 17% free free 17% . , .20 5 .30 2 .90 6 4911.9 4911.91 4911.99 3 .10 1 .90 9 = Publications and other advertising matter, relating to fairs, exhibitions and tourism in foreign countries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Cut samples. . of. cloth,. .leather,. .linoleum,. wallpaper,. .carpets . .or .plastic,. .in book form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: ........................... = Pictures, designs and photographs = Other: Mottoes and texts, of religious subjects. . . . . . . . . . . . . . . . . . . . . . - Other .................. . '.. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 341 SECTION XI TEXTILES AND TeXTILE ARTICLES NOTES: 1. This Section does not cover the following: (a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03); (b) Human hair or articles of human hair (heading No. 05.01, 67.03 or 67.04). excluding straining cloth of a kind commonly (c) (d) (e) used in oil presses or the like (heading No. 59.11); Cotton linters and other vegetable materials of Chapter 14: Asbestos of heading No. 25.24 or articles of asbestos and other products of heading No. 68.12 or 68.13; Articles of heading No. 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental of veterinary purposes, sterile surgical suture materials); individual retail packages, of heading No. 33.06; Sensitised textiles of headings Nos. 37.01 to 37.04; yarn used to clean between the teeth (dental floss), in (f) (g) (h) (ii) (k) (I) (m) (n) (0) (p) (q) (r) (s) (t) (u) (v) 2. (A) Monofilament of which any cross-sectional dimension exceeds 1 mm and strip and the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics and other basketware and wickerwork of such monofilament or strip (Chapter 46); Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, and articles thereof, Woven, knitted articles thereof, Hides and skins of Chapter 39; or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, and of Chapter 40; with their hair or wool on (Chapter 41 or 43) or articles offurskin, artificial fur or articles thereof, of heading No. 43.03 or 43.04; Articles of textile materials of heading No. 42.01 or 42.02; Products and articles of Chapter 48 (for example, cellulose wadding); Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; Hair nets and other headgear or parts thereof of Chapter 65; Goods of Chapter 67; Abrasive-coated textile material (heading No. 68.05) and also carbon fibres and articles of carbon fibres of heading No. 68.15; Glass fibres or articles of glass fibres (excluding embroidery with glass thread on a visible ground of fabric) (Chapter 70); Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); Articles of Chapter 95 (for example, toys, games, sports requisites and nets); Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or Articles of Chapter 97. Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by mass over any other single textile material. When no one textile material predominates by mass, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occures last in numerical order among those which equally merit consideration. For the purposes of the above rule: (a) Gimped horsehair yarn (heading No. 51.10) and rnetallised yarn (heading No. 56.05) are to be treated as a single textile material the mass of which is to be taken as the aggregate of the masses of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter. (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. The provisions of paragraphs (A) and (8) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below. For the purposes of this Section, and subject to the exceptions in paragraph (8) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables": (a) Of silk or waste silk, measuring more than 20 000 decitex; (b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10000 decitex; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1 429 decitex or more; (ii) Not polished or glazed, measuring more than 20 000 decitex; (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibres, measuring more than 20 000 decitex; or (f) Reinforced with metal thread. Exceptions: (a) Yarn of wool or other animal hair and paper yarn (excluding yarn reinforced with metal thread); (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per (c) (d) (e) metre of Chapter 54; Silk worm gut of heading No. 50.06, and monofilaments of Chapter 54; Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06. (8) (C) 3. (A) - (8) (A)(f) above; and . '" 342 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple(folded) or cabled) put up: (a) On cards, reels, tubes or similar supports, of a mass (includingsupport) not exceeding: (i) 85 g in the case of silk, waste silkor man-made filament yarn; or (ii) 125 g in the cases; (b) In balls, hanks or skeins of a mass not exceeding: filament yarn of less than 3 000 decitex, silk or silk waste; (i) 85 g in the case of man-made (ii) 125 g in the case of all other yarns of less than 2 000 decitex; or (Iii) 500 g in other cases; (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform mass not exceeding: (i) 85 g in the case of silk, waste silk or man-made filament yarn; or (ii) 125 g in other cases. Exceptions: (a) Single yarn of any textile material, except: (i) Single yarn of wool or fine animal hair, unbleached; and (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex; (b) Multiple (folded) or cabled yarn, unbleached: (i) Of silk or waste silk, however put up; or (ii) of other textile material except wool or fine animal hair, in hanks or skeins; (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and (d) Single, multiple (folded) or cabled yarn of any textile material: (i) In cross-reeled hanks or skeins; or (Ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). (B) 5. For the purposes of headings Nos. 52.04, 54.01 and 55.08 the expression "sewing thread" means multiple (folded) or cabled yarn: (a) Put up on supports (for example, reels, tubes) of a mass (including support) not exceeding 1 000 g; (b) Dressed for use as sewing thread; and (c) With a final "l" twist. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, (centinew1ons per tex), greater than the following: Single yarn of nylon or other polyamides, or of polyesters. . . . . . . . . . . . . . . 60 cN/tex Multipli (folded) or cabled yarn of nylon or other polyamides, of polyesters .. . 53 cN/tex Single, multiple (folded) or cable yarn of viscose rayon. . . . . . . . . . . . . . . . . 27 cN/tex For the purposes of this Section, the expression "made up" means: (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation (c) (d) (e) expressed in cN/tex 6. 7. by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; Cut to size and having undergone a process of drawn thread work; Assembled by sewing, gumming or otherwise (excluding piece goods consisting of two or more lengths of identical (f) 8. material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. requires, Chapters 56 to 59 do not apply to goods For the purposes of Chapters 50 to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise (b) made up within the meaning of Note 7 above; and Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9. 10. 11. 12. 13. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. Elastic products consisting For the purposes For the purposes of textile materials combined with rubber threads are classified includes "dipped". includes "aramids". in this Section. of this Section, the expression of this Section, the expression "impregnated" "polyamides" Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings Nos. 61.01 to 61.14 and headings Nos. 62.01 to 62.11. - SUBHEADING 1. NOTES: throughout this Schedule, the following expressions have the meanings hereby assigned In this Section and, where applicable, to them: (a) Elastomeric yarn Filament yarn, including monofilament, of synthetic textile material (excluding textured yarn), which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length. (b) Unbleached yarn Yarn which: .~ (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or (ii) printed; or is of indeterminate colour ("grey yarn"). manufactured from garnetted stock. No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 343 Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (c) Bleached yarn Yarn which: (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing: (ii) consists of a mixture of unbleached and bleached fibres; or (iii) is multiple or cabled and consists of unbleached and bleached yarns. (d) Coloured (dyed or printed) yarn (excluding white or in a fugitive colour or printed), or made from dyed or printed Yarn which: (i) is dyed (whether or not in the mass) fibres; consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from slivers or rovings which have been printed, or (iv) is multiple or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. (e) Unbleached woven fabric Woven fabric made from unbleached yarn and which has not been bleached, been treated with a colourless dressing or a fugitive dye. (f) Bleached woven fabric Woven fabric which: (i) has been bleached or, unless the context otherwise piece; (ii) consists of bleached yarn; or (iii) consists of unbleached and bleached yarn. (g) Dyed woven fabric Woven fabric which: (i) is dyed a single uniform colour (excluding dyed or printed. Such fabric may have (ii) requires, dyed white or treated with a white dressing, in the . white) (unless the context otherwise requires) or has been treated with a coloured finish (excluding white) (unless the context otherwise (ii) consists of coloured yarn of a single uniform colour. (h) Woven fabric of yarns of different colours requires), in the piece; or Woven fabric (excluding printed woven fabric) which: (i) consist of yarns of different colours of yarns of different shades of the same colour (excluding the natural colour of the constituent fibres); (ii) consists of unbleached or bleached yarn and coloured yarn; or (iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration). (ii) Printed woven fabric Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. (k) Plain weave A fabric construction in which each yarn of the weft passes alternatively over and under successive and each yarn of the warp passes alternatively over and under successive yarns of the weft. with a yarns of the warp wholly of that 2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting r (B) textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials. For the application of this rule: (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into (b) account; in the case of textile products consisting of the ground fabric; in the case of embroidery of a ground fabric and a pile or looped surface no account shall be taken (c) of heading No. 58.10 and goods thereof, only the ground fabric shall be taken into account. visible ground, and goods thereof, shall be classified with reference to the However, embroidery without embroidering threads alone. - . '" 344 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER50 SILK No. 1900 StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------50.01 5001.00 5 Silk-worm Cocoons Suitable for Reeling ............................. ----------------------------------------------------------------------------------------------------------------------50.02 5002.00 9 Raw Silk (Not Thrown). ............................................ ----------------------------------------------------------------------------------------------------------------------- kg kg free free Silk Waste (Including Cocoons Unsuitable for Reeling, Yarn Waste and Garnetted Stock): 5003.10 7 -Not carded or combed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " " 5003.90 3 -Other .............................................. ----------------------------------------------------------------------------------------------------------------------50.03 50.05 5005.00 kg kg free free "' 5 Yarn Spun From Silk Waste, not put up for Retail Sale. . . . . . . . ...... kg free free ----------------------------------------------------------------------------------------------------------------------50.06 5006.00 3 Silk Yarn and Yarn Spun from Silk Waste, put up for Retail Sale; Silk-worm Gut. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------50.07 Woven Fabrics of Silk or of Silk Waste: 5007.10 1 -Fabrics of noil silk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "" 5007.20 6 -Other fabrics, containing 85 per cent or more by mass of silk or silk waste (excluding noil silk) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " " 5007.90 8 -Other fabrics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " " " kg kg kg kg free free free J . '" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER 51 345 WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC NOTES: 1. Throughout this Schedule: (a) "Wool" means the natural fibre grown by sheep or lambs; (b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat; (c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No. 05.02) and horsehair (heading No. 05.03). StatisHeading Subheading C D Article Description sticalUnit Rate of Duty ----------------------------------------------------------------------------------------------------------------------Wool, not Carded or Combed: 51.01 -Greasy, including fleece-washed wool: 5101.1 5101.11 8 = Shorn wool. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r5101.19 9 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Degreased, not carbonised: 5101 .2 5101.21 2 = Shorn wool . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5101.29 3 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5101.30 = Carbonised: .10 8 - Not bleached, dyed or otherwise processed. . . . . . . . . . . . . . . . . . .20 5 - Bleached, dyed or otherwise processed...................... ----------------------------------------------------------------------------------------------------------------------Fine or Coarse Animal Hair, not Carded or Combed: 51.02 5102.10 -Fine animal hair: .10 2 = Not further processed than bleached or dyed. . . . . . . . . . . . . . . . . . . .90 0 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Coarse animal hair: 5102.20 .10 7 = Not further processed than bleached or dyed. . . . . . . . . . . . . . . . . . . .90 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg kg kg kg kg free free free free free 10% kg kg kg kg free 10% free 10% ----------------------------------------------------------------------------------------------------------------------51.03 5103.10 5103.20 9 3 _ _ _ _ ~ Waste of Wool or of Fine or Coarse Animal Hair, Including Yarn Waste but Excluding Garnetted Stock: -Nails of wool or of fine animal hair. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other _ _ _-::-_~~~~~ kg kg free free _ _ _ _ _ _ _ _f~~~ _ _ _ _ _ _ _ _ _ _ _ ___ waste of wool or of fine animal hair. . . . . . . . . . . . . . . . . . . . . . . . . . . ~~ ~~~~~~ ~~~~~~ r _______~ ~ ~~~~~ ~~~r~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ _ _ _ _ _ _ _ ~~ 51.04 5104.00 8 Garnetted Stock of Wool or of Fine or Coarse Animal Hair... . . . . . . ----------------------------------------------------------------------------------------------------------------------51.05 5105.10 5105.2 5105.21 5105.29 5105.30 5105.40 51.06 5106.10 3 6 7 8 5 2 Wool and Fine or Coarse Animal Hair, Carded or Combed (Including Combed Wool in Fragments): -Carded wool. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Wool tops and other combed wool: = Combed wool in fragments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Fine animal hair, carded or combed. . . . . . . . . . . . . . . . . . . . . . . . . . . = Coarse animal hair, carded or combed. . . . . . . . . . . . . . . . . . . . . . . . Yarn of Carded Wool, Not put up for Retail Sale: kg free kg kg kg kg kg free free free free free ----------------------------------------------------------------------------------------------------------------------- -Containing 85 percentor moreby massof wool . . . . . . . . . . . . . . . . . . . . . 4 -Containing less than 85 per cent by mass of wool ........ 5106.20 ----------------------------------------------------------------------------------------------------------------------Yarn of Combed Wool, not put up for Retail Sale: 51.07 5107.10 5107.20 3 8 -Containing -Containing 85 per cent or more by mass of wool ..................... less than 85 per cent by mass of wool kg kg free free - ........ ----------------------------------------------------------------------------------------------------------------------51.08 5108.10 5108.20 kg kg kg kg 28% 28% free free Yarn of Fine Animal Hair (Carded or Combed), not put up for Retail Sale: 7 1 -Carded ................................................ 51.09 5109.10 -Combed. .................................................... ~~------------------------------------------------------------------------------------------------Yarn of Wool or of Fine Animal Hair, put up for Retail Sale: -Containing 85 per cent or more by mass of wool or of fine animal hair: . 346 Act No. 20, 1998 .10 .20 .30 .40 .50 .90 8 5 2 0 7 6 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg kg kg kg kg kg kg kg kg kg kg kg kg No. 1900 = Single yarn of carded wool, measuring 2000 dtex or more. . . . . . . . = Single yarn of combed wool, measuring 2 000 dtex or more. . . . . . = Single yarn of fine animal hair, measuring 2 000 dtex or more. . . . = Other yarn of wool only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other yarn of wool. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5109.90 -Other: .10 4 = Single yarn of carded wool, measuring 2 000 dtex or more. . . . . . . .20 1 = Single yarn of combed wool, measuring 2000 dtex or more. . . . . . . .30 9 = Single yarn of fine animal hair, measuring 2 000 dtex or more. . . . .40 6 = Other yarn of wool only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 3 = Other yarn of wool. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 2 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------51.10 5110.00 6 Yarn of Coarse Animal Hair or of Horsehair (Including Gimped Horsehair Yarn), Whether or not put up for Retail Sale. . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------51.11 Woven Fabrics of Carded Wool or of Carded Fine Animal Hair: 5111.1 -Containing 85 per cent or more by mass of wool or of fine animal hair: 5111.11 o = Of a mass not exceeding 300 g/m2. . . . . . . . . . . . . . . . . . . . . . . . . . . . free 28% 20% 30% 28% 5% free 28% 20% 30% 28% 5% free kg 5111.19 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5111 .20 8 = Other, mixed mainly or solely with man-made filaments. . . . . . . . . . kg 5111.30 3 = Other, mixed mainly or solely with man-made staple fibres. . . . . . . kg 22% or 39% with a maximum of2880c/kg or1584c/kg 22% or 39% with a maximum of2880c/kg or1584c/kg 22% or 39% with a maximum of2880c/kg or1584c/kg 22% or 39% with a maximum of2880c/kg or1584c/kg 5111.90 .20 5 = Other: = Fabrics containing 40 ~er cent or more by mass of cotton, of a mass not exceeding 144 g/m ....................................... kg .90 6 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 22% or 39% with a maximum of 2880c/kg or1584c/kg 22% or 39% with a maximum of 2880c/kg or1584c/kg ----------------------------------------------------------------------------------------------------------------------51.12 Woven Fabrics of Combed Wool or of Combed Fine Animal Hair: 5112.1 5112.11 4 -Containing 85 per cent or more by mass of wool or of fine animal hair: = Of a mass not exceeding 200 g/m2. . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 22% or 39% with a maximum of2880c/kg or1584c/kg 22% or 39% with a maximum of 2 880c/kg or 1 584c/kg 22% or 39% with a maximum of 2 880c/kg or 1 584c/kg 22% or 39% with a maximum of 2 880c/kg or 1 584c/kg 5112.19 5 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5112.20 2 = Other, mixed mainly or solely with man-made filaments. . . . . . . . . . kg 5112.30 7 = Other, mixed mainly or solely with man-made staple fibres. . . . . . . kg . '" : 0" No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 347 5112.90 4 = Other. .................................................... kg 22% or 39% with a maximum of 2 880e/kg or 1 584e/kg 22% or 39% with a maximum of 2 880e/kg or 1 584e/kg ----------------------------------------------------------------------------------------------------------------------- 51.13 5113.00 7 Woven Fabrics of Coarse Animal Hair or of Horsehair. . . . . . . . . . . . . . . . . . kg r - . '" 348 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 CHAPTER COTTON 52 No. 1900 SUBHEADING 1. NOTE: of subheadings Nos. 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of different colours, For the purpose of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. StatisHeadSubC D Article Description sticalUnit Rate of Duty ing heading ----------------------------------------------------------------------------------------------------------------------52.01 5201.00 Cotton, not Carded or Combed: .10 6 -Not ginned .................................. .20 3 .90 4 52.02 -Ginned -Other but not further processed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................... kg kg kg free 160c/kg 15% ~- 5202.10 .10 4 .90 2 5202.9 5202.91 .10 7 .90 5 Cotton Waste (Including Yarn Waste and Garnetted Stock): -Yarn waste (including thread waste): = Unprocessed.............................................. = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -Other: = Garnetted stock: kg kg free free - Unprocessed............................................. - Other ......................................... 5202.99 = Other: .10 8 - Unprocessed............................................. .90 6 - Other ................................ ----------------------------------------------------------------------------------------------------------------------52.03 5203.00 6 Cotton, Carded or Combed. ........................................ ----------------------------------------------------------------------------------------------------------------------52.04 Cotton Sewing Thread, Whether or Not put up for Retail Sale: 5204.1 -Not put up for retail sale: 5204.11 o = Containing 85 per cent or more by mass of cotton. . . . . . . . . . . . . . . 5204.19 1 = Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5204.20 9 = Put up for retail sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ----------------------------------------------------------------------------------------------------------------------52.05 Cotton Yarn (Excluding Sewing Thread), Containing 85 per cent or more by 5205.1 5205.11 kg kg kg kg kg free free free free 15% kg kg kg 28% 28% 28% 4 Mass of Cotton, not put up for Retail Sale: -Single yarn, of uncombed fibres: = Measuring 714,29 dtex or more .............................. kg 5205.12 o = Measuring less than 714,29 dtex but not less than 232,56 dtex kg 5205.13 7 = Measuring less than 232,56 dtex but not less than 192,31 dtex kg 5205.14 3 = Measuring less than 192,31 dtex but not less than 125 dtex...... kg 5205.15 = Measuring less than 125 dtex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.2 '.. . 22% or 28% with a maximum of 700c/kg or 267c/kg 22% or 28% with a maximum of 700c/kg or 267c/kg 22% or 28% with a maximum of 700c/kg or 267c/kg 22% or 28% with a maximum of 700c/kg or 267c/kg 22% or 28% with a maximum of 700c/kg or 267c/kg '. -Single yarn, of combed fibres: No. 1900 Act No. 20, 1998 5205.21 9 Government Gazette 30 June 1998 CUSTOMS = Measuring 714,29 dtex or more 349 AND EXCISE ACT, 1998 kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 5205.22 5 = Measuring less than 714,29 dtex but not less than 232,56 dtex kg 5205.23 = Measuring less than 232,56 dtex but not less than 192,31 dtex kg 5205.24 8 = Measuring less than 192,31 dtex but not less than 125 dtex kg 5205.26 o = Measuring less than 125 deeitex but not less than 106,38 deeiteJL kg 5205.27 7 = Measuring less than 106,38 deeitex but not less than 83,33 deeiteJL kg 5205.28 3 = Measuring less than 83,33 deeitex . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.3 5205.31 -Multiple (folded) or cabled yarn, of uncombed fibres: 3 = Measuring per single yarn 714,29 dtex or more. . . . . . . . . . . . . . . . . kg 5205.32 = Measuring per single yarn less than 714,29 dtex but not less than 232,56 dtex. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.33 6 = Measuring per single yarn less than 232,56 dtex but not less than 192,31 dtex. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.34 2 = Measuring per single yarn less than 192,31 dtex but not less than 125 d~x ........................................................ kg 5205.35 9 = Measuring per single yarn less than 125 dtex . . .... kg 5205.4 5205.41 -Multiple (folded) or cabled yarn, of combed fibres: 8 = Measuring per single yarn 714,29 dtex or more. . . . . . . . . . . . . . . . . kg - 5205.42 4 = Measuring per single yarn less than 714,29 dtex but not less than 232,56 dtex. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.43 o . '.. = Measuring per single yarn less than 232,56 dtex but not less than 192,31 dtex. ................................................. kg 350 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 No. 1900 5205.44 7 = Measuring per single yarn less than 192.31 dtex but not less than 125 d~x ........................................................ kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 5205.46 9 = Measuring per single yarn less than 125 deeitex but not less than 106,38 deeitex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.47 6 = Measuring per single yarn less than 106,38 deeitex but not less than 83,33 deeitex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5205.48 2 = Measuring per single yarn less than 83,33 deeitex . . . . . . . . . . . . . . kg 52.06 5206.1 5206.11 8 Cotton Yarn (Excluding Sewing Thread), Containing Less than 85 per cent by Mass of Cotton, not put up for Retail Sale: -Single yarn, of uncombed fibres: = Measuring 714,29 dtex or more .............................. " kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 5206.12 4 = Measuring less than 714,29 dtex but not less than 232,56 dtex . . . kg 5206.13 0 = Measuring less than 232,56 dtex but not less than 192,31 dtex . . . kg 5206.14 7 = Measuring less than 192,31 dtex but not less than 125 dtex...... kg 5206.15 3 = Measuring less than 125 dtex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 267e/kg 5206.2 5206.21 2 -Single yarn, of combed fibres: = Measuring 714,29 dtex or more ............................. " . kg 5206.22 9 = Measuring 'Iess than 714,29 dtex but not less than 232,56 dtex kg 5206.23 5 = Measuring less than 232,56 dtex but not less than 192,31 dtex kg 5206.24 = Measuring less than 192,31 dtex but not less than 125 dtex...... kg 5206.25 8 = Measuring less than 125 dtex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg '" 5206.3 . -Multiple (folded) or cabled yarn, of uncombed fibres: 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg No. 1900 Act No. 20, 1998 5206.31 7 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 per single yarn 714,29 dtex or more. . . . . . . . . . . . . . . . . kg 351 = Measuring 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% 5206.32 3 Measuring = 232,56 dtex.per. .single. .yarn . .less. .than. .714,29 . .dtex . .but . not. .less. . than . .... ... .. ... ..... ... .. .. .. ... kg 5206.33 o = Measuring per single yarn less than 232,56 dtex but not less than 192,31 dtex. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5206.34 6 Measuring per single yarn less than = d~x ........................................................192,31 dtex but not less than 125 kg 5206.35 {'o 5206.4 5206.41 2 = Measuring per single yarn less than 125 dtex .................. kg with a maximum of 700e/kg or 267e/kg kg 22% or 28% -Multiple (folded) or cabled yarn, of combed fibres: = Measuring per single yarn 714,29 dtex or more. . . . . . . . . . . . . . . . . with a maximum of 700e/kg or 267e/kg kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 22% or 28% with a maximum of 700e/kg or 267e/kg 5206.42 8 = Measuring per single yarn less than 714,29 dtex but not less than 232,56 dtex. ................................................. 5206.43 4 = Measuring per single yarn less than 232,56 dtex but not less than 192,31 dtex.................................................. kg 5206.44 o = Measuring per single yarn less than 192,31 dtex but not less than 125 dtex . ..... kg 5206.45 7 = Measuring per single yarn less than 125 dtex . .... kg ----------------------------------------------------------------------------------------------------------------------52.07 5207.10 5 Cotton Yarn (Excluding Sewing Thread) put up for Retail Sale: -Containing 85 per centor moreby massof cotton . . . . . . . . . . . . . . . . . . . . kg 5207.90 -Other. ....................................................... kg 22% or 28% with a maximum of 700e/kg or 381e/kg 22% or 28% with a maximum of 700e/kg or 381e/kg - ----------------------------------------------------------------------------------------------------------------------52.08 Woven Fabrics of Cotton, Containing 85 per cent or More by Mass of Cotton, of a Mass not Exceeding 200 g/m2: 5208.1 -Unbleached: 5208.11 = Plain weave, of a mass of not exceeding 100 g/m2: . Crepe fabrics and seersucker fabrics. . . . . . . . . . . . . . . . . . . . . . . . .20 0 '" . kg 22% or 39% with amaximum of 1 OOOe/kg or 551e/kg 352 Act No. 20, 1998 30 7 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 70 g/m2 . No. 1900 Other, of a mass not exceeding kg 22% or 39% with a maximum of 2 568c/kg or 1 418c/kg 22% or 39% with a maximum of 2 380c/kg or 1 312c/kg 22% or 39% with a maximum of 1 830c/kg or 1 008c/kg 22% or 39% with a maximum of 1 OOOc/kg or 551 c/kg 22% or 39% with a maximum of 1 830c/kg or 1 008c/kg 22% or 39% with a maximum of 1 280c/kg or 705c/kg 22% or 39% with a maximum of 2568c/kg or 1418c/kg 22% or 39% with a maximum of 2380c/kg or 1312c/kg 22% or 39% with a maximum of 1830c/kg or 1008c/kg 22% or 39% with a maximum of 1280c/kg or 705c/kg 22% or 39% with a maximum of 2570c/kg or 1418c/kg 22% or 39% with a maximum of 2380c/kg or 1312c/kg 22% or 39% with a maximum of 1830c/kg or 1008c/kg 22% or 39% with a maximum of 1280c/kg or 705c/kg .40 4 Other, 9f a mass exceeding 70 g/m2 but not exceeding 90 g/m .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .90 0 - Other ................................................... kg 5208.12 .20 6 = Plain weave, of a mass of more than 100 g/m2: - Crepe fabrics and seersucker fabrics. . . . . . . . . . . . . . . . . . . . . . . . kg .30 3 - Other, of a mass not exceeding 130 g/m2 . . . . . . . . . . . . . . . . . . . . kg , .90 7 - Other ............................................. kg 5208.13 .20 2 = 3-thread or 4-thread twill, including cross twill: 70 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . - Of a mass not exceeding kg .30 9 - Of a mass exceeding 70 g/m2 but not exceeding 90 g/m2. . . . . . . kg .40 7 - Of a mass exceeding 90 g/m2 but not exceeding 130 g/m2. . . . . . kg .90 3 - Other................................................... kg 5208.19 .20 0 = Other fabrics: - Of a mass not exceeding 70 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .30 8 - Of a mass exceeding 70 g/m2 but not exceeding 90 g/m2. . . . . . . kg .40 5 - Of a mass exceeding 90 g/m2 but not exceeding 130 g/m2. . . . . . kg .90 1 - Other................................................... kg 5208.2 5208.21 -Bleached: '" . ", = Plain weave, of a mass not exceeding 100 g/m2: No. 1900 Act No. 20, 1998 .20 4 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg 353 Crepe fabrics and seersucker fabrics. . . . . . . . . . . . . . . . . . . . . . . . .30 1 - Other, of a mass not exceeding 70 g/m2 ..................... kg 22% or 39% with a maximum of 1000c/kg or 551c/kg 22% or 39% with a maximum of 2570c/kg or 1418c/kg 22% or 39% with a maximum of 2380c/kg or 1312c/kg 22% or 39% with a maximum of 1830c/kg or 1008c/kg 22% or 39% with a maximum of 1OOOc/kg or551 c/kg 22% or 39% with a maximum of 1830c/kg or 1008c/kg .40 9 Other, ~f a mass exceeding 70 g/m2 but not exceeding 90 g/m .................................................... kg .90 5 - Other................................................... kg 5208.22 .20 0 = Plain weave, of a mass exceeding 100 g/m2: - Crepe and seersucker fabrics . kg .30 8 - Other, of a mass not exceeding 130 g/m2 . . . . . . . . . . . . . . . . . . . . kg .90 1 - Other .............................................. kg 22% or 39% with a maximum of 1280c/kg or705c/kg 22% or 39% with a maximum of 2570c/kg or1418c/kg 22% or 39% with a maximum of 2380c/kg or1312c/kg 22% or 39% with a maximum of 1830c/kg or1 008c/kg 5208.23 .20 7 = 3-thread or 4-thread twill, including cross twill: - Of a mass not exceeding 70 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .30 4 - Of a mass exceeding 70 g/m2 but not exceeding 90 g/m2. . . . . . . kg .40 1 - Of a mass exceeding 90 g/m2 but not exceeding 130 g/m2. . . . . . kg .90 8 - Other................................................... kg 22% or 39% with a maximum of 1280c/kg or705ckg 22% or 39% with a maximum of 2570c/kg or1418c/kg 22% or 39% with a maximum of 2380c/kg or 1312c/kg 22% or 39% with a maximum of 1830c/kg or1 008c/kg 5208.29 .20 5 = Other fabrics: - Of a mass not exceeding 70 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .30 2 - Of a mass exceeding 70 g/m2 but not exceeding 90 g/m2. . . . . . . kg - .40 6 - Of a mass exceeding 90 g/m2 but not exceeding 130 g/m2. . . . . . kg .90 6 - Other ................................................... kg 5208.3 5208.31 . '. -Dyed: = Plain weave, of a mass not exceeding 100 g/m2: 22% or 39% with a maximum of 1280c/kg or705c/kg 354 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg No. 1900 .30 6 Crepe fabrics and seersucker fabrics. . . . . . . . . . . . . . . . . . . . . . . . 22% or 39% with a maximum of .40 3 .50 0 Glazed fabrics commonly used as window blind material. . . . . . . Other, of a mass not exceeding 70 g/m2 . . . . . . . . . . . . . . . . . . . . . kg kg .60 8 - Other, of a mass exceeding 70 g/m2 but not exceeding 90 g/m2 . kg .90 7 - Other ................................... kg 1OOOc/kg or551 c/kg 13% 22% or 39% with a maximum of 2570c/kg or1418c/kg 22% or 39% with a maximum of 2380c/kg or1312c/kg 22% or 39% with a maximum of 1830c/kg or1008c/kg 22% or 39% with a maximum of 1000c/kg or551 c/kg 13% 22% or 39% with a maximum of 1830c/kg or1008c/kg 22% or 39% with a maximum of 1280c/kg or705c/kg 5208.32 .30 2 = Plain weave, of a mass exceeding 100 g/m2: - Crepe fabrics and seersucker fabrics. . . . . . . . . . . . . . . . . . . . . . . . kg , .40 8 .50 7 Glazed fabrics commonly used as window blind material. . . . . . . Other, of a mass not exceeding 130 g/m2 . . . . . . . . . . . . . . . . . . . . kg kg .90 6 - Other................................................... kg 5208.33 .20 .30 9 = 3-thread or 4-thread twill, including cross twill: Fabrics kna twill weave, dyed black, of a mass not exceeding 135 g/m .................................................. Other, of a mass not exceeding 70 g/m2 ..................... kg kg 13% 22% or 39% with a maximum of 2570c/kg or1418c/kg 22% or 39% .40 6 Other, 9f a mass exceeding 70 g/m2 but not exceeding 90 g/m .................................................... kg with a maximum of 2380c/kg or1312c/kg . .50 3 - Other, o~ a mass exceeding 90 g/m2 but not exceeding 130 g/m .................................................. kg 22% or 39% with a maximum of 1830c/kg or1 008c/kg .90 2 - Other ................................................... kg 22% or 39% with a maximum of 1280c/kg or705c/kg 5208.39 .20 6 .40 4 = Other fabrics: - Fabrics !f a sateen weave, dyed black, of a mass not exceeding 135 g/m .................................................. Other, of a mass not exceeding 70 g/m2 .... kg kg 13% 22% or 39% with a maximum of 2570c/kg or1418c/kg 22% or 39% with a maximum of 2380c/kg or1312c/kg .50 1 Other, 9f a mass exceeding 70 g/m2 but not exceeding 90 g/m .................................................... kg '" . No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg 355 .60 9 Other, o! a mass exceeding 90 g/m2 but not exceeding 130 g/m .................................................. .90 0 - Other ................................................... kg 22% or 39% with a maximum of 1830c/kg or1008c/kg 22% or 39% with a maximum of 1280c/kg or705c/kg 5208.4 5208.41 .30 0 -Of yarns of different colours: = Plain weave, of a mass not exceeding 100 g/m2: - Crepe fabrics and seersucker fabrics. ....................... kg .40 8 .50 5 Glazed fabrics commonly used as window blind material. Other, of a mass not exceeding 70 g/m2 ..................... ...... kg kg 22% or 39% with a maximum of 1000c/kg or551 c/kg 13% 22% or 39% with a maximum of 3170c/kg or1750c/kg 22% or 39% with a maximum of 2640/kg or1454c/kg 22% or 39% with a maximum of 2020c/kg or111Oc/kg 22% or 39% with a maximum of 1OOOc/kg or551 c/kg 13% 22% or 39% with a maximum of 2020c/kg or1118c/kg 22% or 39% with a maximum of 1410c/kg or778c/kg 22% or 39% with a maximum of 3170c/kg or1750c/kg 22% or 39% with a maximum of 2640c/kg or1454c/kg 22% or 39% with a maximum of 2020c/kg or1118c/kg 22% or 39% with a maximum of 141Oc/kg or778c/kg 22% or 39% with a maximum of 1OOOc/kg or551 c/kg . .60 2 Other, 9f a mass exceeding 70 g/m2 but not exceeding 90 g/m .................................................... kg .90 4 - Other ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg 5208.42 .30 7 = Plain weave, of a mass exceeding 100 g/m2: - Crepe fabrics and seersucker fabrics. . . . . . . . . . . . . . . . . . . . . . . . kg .40 4 .50 1 Glazed fabrics commonly used as window blind material. . . . . . . Other, of a mass not exceeding 130 g/m2 . . . . . . . . . . . . . . . . . . . . kg kg .90 0 ~ 5208.43 .20 6 - Other ......... kg I = 3-thread or 4-thread twill, including cross twill: - Of a mass not exceeding 70 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . . kg .30 3 - Of a mass exceeding 70 g/m2 but not exceeding 90 g/m2. . . . . . . kg .40 0 - Of a mass exceeding 90 g/m2 but not exceeding 130 g/m2. . . . . . kg - .90 7 - Other .... kg 5208.49 .20 4 = Other fabrics: - Crepe fabrics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg '" . 356 Act No. 20, 1998 .30 1 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 ........ kg No. 1900 - Other, of a mass not exceeding 70 g/m2 22% or 39% with a maximum of 3170c/kg or1750c/kg 22% or 39% with a maximum of 2640c/kg or1454c/kg 22% or 39% with a maximum of 2020c/kg or1118c/kg 22% or 39% with a maximum of 141 Oc/kg or778c/kg .40 9 Other, gf a mass exceeding 70 g/m2 but not exceeding 90 g/m .................................................... kg .50 6 - Other, o~a mass exceeding 90 g/m2 but not exceeding 130 g/m .................................................. kg .90 5 - Other................................................... kg 5208.5 5208.51 .20 8 .30 5 .50 7 -Printed: = Plain weave, of a mass not exceeding 100 g/m2: Glazed fabrics commonly used as window blind material. . . . . . . Indigo blue discharge print fabrics. . . . . . . . . . . . . . . . . . . . . . . . . . . Other, of a mass not exceeding 70 g/m2 ........ kg kg kg .60 7 - Other, of a mass exceeding 70 g/m2 but not exceeding 90 g/m2 . kg 13% 13% 22% or 39% with a maximum of 3170c/kg or1750c/kg 22% or 39% " witha maximum of 2640c/kg or1454c/kg .90 9 - Other................................................... kg 22% or 39% with a maximum of 2020c/kg or1118c/kg 5208.52 .20 4 .30 1 .40 9 = Plain weave, of a mass exceeding 100 g/m2: Glazed fabrics commonly used as window blind material. Indigo blue discharge print fabrics. . . . . . . . . . . . . . . . . . . . Other discharge print fabrics . . . . . . . . . . . . . . . . . . . . . . . . ...... . .... ',' ....... kg kg kg 13% 13% 22% or 39% with a maximum of 1OOOc/kg or551 c/kg 22% or 39% with a maximum of 2020c/kg or1118c/kg 22% or 39% .50 6 - Other, of a mass not exceeding 130 g/m2 . . . . . . . . . . . . . . . . . . . . kg .90 5 - Other ........................................ kg with a maximum of 141Oc/kg or778c/kg 5208.53 .20 0 .30 8 = 3-thread o.r 4-thread twill, including cross twill: Indigo blue discharge print fabrics. . . . . . . . . . . . . . . . . . . . . . . . . . . print fabrics ............................... - Other discharge kg kg .40 5 - Other, of a mass not exceeding 70 g/m2 ................. kg 13% 22% or 39% with a maximum of 1000c/kg or551 c/kg 22% or 39% with a maximum of 3170c/kg or1750c/kg .50 2 Other, gf a mass exceeding 70 g/m2 but not exceeding 90 g/m ..... kg 22% or 39% '\0 . with a maximum of 2640c/kg or1454c/kg No. 1900 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 Other, o~ a mass exceeding 90 g/m2 but not exceeding 130 g/m .................................................. 357 .60 6 kg .90 1 - Other................................................... kg 22% or 39% with a maximum of 2020c/kg or1118c/kg 22% or 39% with a maximum of 141Oc/kg or778c/kg 13% 22% or 39% with a maximum of 1OOOc/kg or551 c/kg 22% or 39% with a maximum of 3170c/kg or1750c/kg, 22% or 39% with a maximum of 2640c/kg or1454c/kg 22% or 39% with a maximum of 2020c/kg or1118c/kg 22% or 39% with a maximum of 141Oc/kg or778c/kg 5208.59 .20 9 .30 6 = Other fabrics: Indigo blue discharge print fabrics. . . . . . . . . . . . . . . . . . . . . . . . . . . - Other discharge print fabrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . kg kg .40 3 - Other, of a mass not exceeding 70 g/m2 ..................... kg .50 0 r"-. Other, 9f a mass exceeding 70 g/m2 but not exceeding 90 g/m .................................................... kg .60 8 - Other, o~a mass exceeding 90 g/m2 but not exceeding 130 g/m .................................................. kg .90 3 - Other ................................................... kg ----------------------------------------------------------------------------------------------------------------------52.09 5209.1 5209.11 .40 8 Woven Fabrics of Cotton, Containing 85 per cent or More by Mass of Cotton, of a Mass Exceeding 200 g/m2: -Unbleached: = Plain weave: - Of a mass not exceeding 250 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . kg 22% or 39% with a maximum of 1 040c/kg or .50 5 - Of a mass exceeding 250 g/m2 but not exceeding 300 g/m2. . . . . kg .60 2 - Of a mass exceeding 300 g/m2 but not exceeding 350 g/m2. . . . . kg "- .70 8 - Of a mass exceeding 350 g/m2 but not exceeding 400 g/m2. . . . . kg L .90 4 - Other................................................... kg I 571c/kg 22% or 39% with a maximum of 890c/kg or 490c/kg 22% or 39% with a maximum of 820c/kg or454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 690c/kg or 381c/kg 22% or 39% with a maximum of 1040c/kg or 571 c/kg 22% or 39% with a maximum of 890c/kg or 490c/kg - 5209.12 .20 9 = 3-thread or 4-thread twill, including cross twill: - Of a mass not exceeding 250 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . kg .30 7 '" . - Of a mass exceeding 250 g/m2 but not exceeding 300 g/m2. . . . . kg 358 Act No. 20, 1998 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg No. 1900 .40 4 - Of a mass exceeding 300 g/m2 but not exceeding 350 g/m2. . . . . .50 1 - Of a mass exceeding 350 g/m2 but not exceeding 400 g/m2, . . . . kg .90 0 - Other ." " ,...,,...,...,,.......,,...,,....,,, ...... kg 22% or 39% with a maximum of 820c/kg or 454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 690c/kg or 381c/kg 22% or 39% with a maximum of 1 040c/kg or 5209.19 .30 = Other fabrics: - Of a mass not exceeding 250 g/m2 . . , , . . . , . . . . , . . . . . . , , . . . . . kg .40 9 - Of a mass exceeding 250 g/m2 but not exceeding 300 g/m2. . . . . kg .50 6 - Of a mass exceeding 300 g/m2 but not exceeding 350 g/m2, . . . . kg .60 3 - Of a mass exceeding 350 g/m2 but not exceeding 400 g/m2. . , , , kg .90 5 - Other , , , ....,....,...,....,,,.......,,,, kg 571c/kg 22% or 39% with a maximum of 890c/kg or 490c/kg 22% or 39% with a maximum of 820c/kg or 454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 690c/kg or 381c/kg . , 5209.2 5209.21 .40 2 -Bleached: = Plain weave: - Of a mass not exceeding 250 g/m2 . . , . . , . . . . . , , . . . . . , , . . . . . . kg 22% or 39% with a maximum of 1 040c/kg or .50 8 - Of a mass exceeding 250 g/m2 but not exceeding 300 g/m2. . . . . kg .60 7 - Of a mass exceeding 300 g/m2 but not exceeding 350 g/m2. . . . . kg .70 4 - Of a mass exceeding 350 g/m2 but not exceeding 400 g/m2. . . . . kg .90 9 - Other , , , , ,.,..... kg 571c/kg 22% or 39% with a maximum of 890c/kg or 490c/kg 22% or 39% with a maximum of 820c/kg or 454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 690c/kg or 381c/kg 22% or 39% with a maximum of 1 040c/kg or ..--" \ 5209.22 .20 4 = 3-thread or 4-thread twill, including cross twill: - Of a mass not exceeding 250 g/m2 . . , . . . . . , . . . . , . . . . . . . . , . . , kg .30 1 - Of a mass exceeding 250 g/m2 but not exceeding 300 g/m2. . . . . kg '" . 571c/kg 22% or 39% with a maximum of 890c/kg or 490c/kg No. 1900 Act No. 20, 1998 040 9 Government Gazette 30 June 1998 CUSTOMS AND EXCISE ACT, 1998 kg 359 Of a mass exceeding 300 g/m2 but not exceeding 350 g/m2. . . . . .50 5 - Of a mass exceeding 350 g/m2 but not exceeding 400 g/m2. . . . . kg .90 5 - Other . kg 22% or 39% with a maximum of 820c/kg or 454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 590c/kg or 381c/kg 22% or 39% with a maximum of 1040c/kg or 571c/kg 22% or 39% with a maximum of. 890c/kg or 490c/kg 22% or 39% with a maximum of 820c/kg or 454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 590c/kg or 381c/kg 5209.29 .30 5 = Other fabrics: - Of a mass not exceeding 250 g/m2 . . . . . . . . . . . . . . . . . . . . . . . . . . kg 040 3 - Of a mass exceeding 250 g/m2 but not exceeding 300 g/m2. . . . . kg .50 0 - Of a mass exceeding 300 g/m2 but not exceeding 350 g/m2. . . . . kg .50 8 - Of a mass exceeding 350 g/m2 but not exceeding 400 g/m2. . . . . kg .90 4 - Other................................................... kg 5209.3 5209.31 040 7 .50 4 -Dyed: = Plain weave: Glazed fabrics commonly used as window blind material. ...... - Other, of a mass not exceeding 250 g/m2 . . . . . . . . . . . . . . . . . . . . kg kg 13% 22% or 39% with a maximum of 1040c/kg or 571c/kg 22% or 39% with a maximum of 890c/kg or 490c/kg 22% or 39% with a maximum of 820c/kg or 454c/kg 22% or 39% with a maximum of 775c/kg or 429c/kg 22% or 39% with a maximum of 590c/kg or 381c/kg 22% or 39% with a maximum of 1040c/kg or .50 1 - Other, o~ a mass exceeding 250 g/m2 but not exceeding 300 g/m .................................................. kg .70 9 - Other, o~a mass exceeding 300 g/m2 but not exceeding 350 g/m .................................................. kg .80 5 - Other, o~ a mass exceeding 350 g/m2 but not exceeding 400 g/m .....................................