In exercise of powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (as amended from time to time) read with paragraph 2.01 of the Foreign Trade Policy, 2015-2020, the Central Government hereby notifies ‘Indian Trade Classification (Harmonised System) of Import Items, 2017 [ITC (HS), 2017] as enclosed in the Annexure to this Notification.
2. ITC (HS), 2017 contains “Schedule 1 – Import Policy”. Against each item of this schedule, the current import policy has been indicated along with policy conditions to be fulfilled, if any. The same is available in the DGFT’s website dgft.gov.in.
3. This shall come into force with immediate effect.
ITC (HS), 2017
SCHEDULE 1 – IMPORT POLICY
Explanatory Note for Row and Column Description of this Schedule
This Schedule is organised as under:
1. The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only.
2. In an eight digit EXIM Code, the first two digits represent the Chapter, followed by two digit for the Heading, two digits for Sub-heading and another two digit developed in India under the common classification system for the
3. In this Schedule, the meanings of Heading, Sub-heading and Items are as under:
a. “Heading”, in respect of goods, means a description in list of this Schedule accompanied by a four-digit number and includes all sub-headings of items the first four-digits of which correspond to that number;
b. “Sub-heading”, in respect of goods, means a description in the list of this Schedule accompanied by a six-digit number and includes all items the first six-digits of which correspond to that number;
c. “Item Description” means a description of goods in the list of this Schedule accompanying eight digit EXIM Code as given in the Column 2.
4. Each Chapter contains number of rows and each row is divided into four columns.
5. The column name and their descriptions are given in the table below:
|Column No.||Column Name||Column Description|
|1.||EXIM Code||First Column gives the ITC HS Code, also called as EXIM Code. The six digit code and product description corresponds exactly with the six digit World Customs Organisation.|
|2.||Item Description||This column contains the ITC (HS) description against the respective codes. Some adaptations have been made in the descriptions to comply with existing import policy.|
ITC (HS), 2017
SCHEDULE 1 – IMPORT POLICY
|3.||Policy:||This Column gives the Import Policy regime applicable on the item. Generally, the Import Policy regime is one of the following.|
|Prohibited||Import of items is not permitted.|
|Restricted||Import of items is permitted under an Import Licence / Authorisation / Permission granted by the DGFT. Application for import of ‘Restricted’ items may be made in ANF 2B, as per details policy / procedure prescribed in Chapter 2 of FTP and HBPv1.|
|STE||Import of items allowed only through specified State Trading Enterprises (STEs) subject to specific conditions laid out in the FTP and also Para 2.11 of the Foreign Trade Policy/ Handbook of Procedures.|
|Free||Import of items which do not require any Licence / Authorisation / Permission from the DGFT have been denoted as ‘Free’. Some items are subject to the Policy Conditions contained in the relevant chapter/heading/sub-heading or as may have been indicated under column 4 mentioning conditions relating to the policy and is also subject to any other law for the time being in force.|
|4.||Policy Condition||The precise restrictions are detailed in this column, wherever possible. In other cases, the details of the conditions and restrictions are given at the end of the Chapter in the form of Policy Conditions of this Chapter. The intention of incorporating this column is solely and exclusively to make this Schedule self contained and user friendly. However, this does not imply that there may be no other conditions applicable on imports.|
ITC (HS), 2017
SCHEDULE 1 –IMPORT POLICY
GENERAL NOTES REGARDING IMPORT POLICY
In terms of Paragraph 2.02 of the Foreign Trade Policy, all imported goods shall also be subject to domestic laws, acts, rules, orders, regulations, technical specifications, environmental and safety norms as applicable to domestically produced goods.
The following General Notes apply to imported goods.
1. Imports not involving remittance of Foreign Exchange:
Imports shall be allowed without an import license / authorization / permission from this Directorate to the following categories of importers, provided the imports do not involve any remittance of foreign exchange:
(i) Import of goods by officials of the United Nations Organisation (http://www.un.org/en)and its specialised agencies who are exempt from payment of customs duty under the United Nations (Privileges and Immunities) Act, 1947 (This Act can be accessed from website of Ministry of External Affairs – mea.gov.in);
(ii) Import under Baggage Rules (The Rules can be accessed from the website of Central Board of Excise and Customs – http://www.cbec.gov.in/travellers.htm)of used professional equipment, instruments or apparatus by professionals and doctors returning to India for permanent settlement;
(iii) Goods imported as baggage by the members of foreign mountaineering expedition teams (details can be accessed from the website of Indian Mountaineering Foundation – http://www.indmount.org), subject to the condition of export of such items except items consumed;
(iv) Paintings and other display articles required for competitions or exhibitions, subject to the condition of export of such items except consumables;
(v) Food-stuffs, medicines, clothing and blankets received by any charitable organisation registered with Ministry of Tribal Welfare (http://tribal.nic.in/index.asp) / Ministry of Social Justice & Empowerment (http://socialjustice.nic.in/) and Ministry of Home Affairs under Foreign Contribution Regulation Act (http://mha.nic.in), as a gift from any philanthropic organisation or person abroad, for free distribution either by itself or other charitable organisations to the poor and needy without any distinction of caste, creed or colour;
(vi) Import of food parcels (except alcohol and tobacco) by foreign citizens, ordinarily residing in India, subject to a limit of Rs. 1,00,000/- per year for their own use;
(vii) Humanitarian Aid:
(a) Goods received as free gifts by the Indian Red Cross Society (http://www.indianredcross.org/)from abroad, provided such goods are exempt from customs duty;
(b) Relief supplies and packages received as gifts through a Government agency or any other approved agency covered by an agreement entered into by the Government of India with a foreign Government, provided they are exempt from Customs duty;
(c) Articles donated to the National Defence Fund (the details can be accessed from the website of the Prime Minister of India – http://pmindia.nic.in/pmfunds.php) or to the Government of India for use of the Defence personnel and wool/woollen fabrics and woolen apparels donated to the Indian Red Cross Society, provided the same are exempt from Customs duty.
(viii) Equipment and raw films imported by foreign TV companies coming to India on visits sponsored by the Ministry of External Affairs / Ministry of Information and Broadcasting (http://mib.nic.in/) or Ministry of Tourism (http://tourism.gov.in/) on re-export basis.
2. Indian Quality Standards:
(A) Mandatory Indian Standards of Bureau of Indian Standards (BIS):
Quality of the products that are subject to mandatory Indian Standards, as applicable to domestic goods, shall be required to comply with quality specified for the product as per same Indian Standards. For compliance of this requirement, all manufactures/exporters of these products to India shall be required to obtain BIS license for using Standards mark on their product. The present list of ‘Items under mandatory BIS certification’ is given in Appendix – III of this Schedule. As and when BIS notifies the quality specifications for new product(s) as an Indian Standards, the said Indian Standard would deemed to be part of Appendix – III from the date of implementation of the said Indian Standards for the said product(s) and the import of that product(s) shall conform to that specified Indian Standard from the date of implementation as specified for the said product(s) by BIS. To see the up-to-date list, visit Bureau of Indian Standards’ website link <http://www.bis.org.in/cert/man.pdf> or search on website of the Bureau – <http://bis.org.in/>.
This condition shall not be applicable on imports of:
(a) ‘gifts’ where the recipient of a gift is a charitable, religious or an educational institution registered under a law relating to the registration of societies or trusts or otherwise approved by the Central or a State Government and the gift sought to be imported has been exempted from payment of customs duty by the Ministry of
(b) Cylinders and import of valves/valve fittings, provided the imports has been approved by Chief Controller of Explosives, Nagpur (for contacting this department – visit the website of Petroleum and Explosives Safety Organisation under the Department of Industrial Policy & Promotion: http://peso.gov.in/contactus.aspx).
(B) Air Emission and Noise Standards:
Import of Generator Sets will be subject to the air emission standards & noise standards of the Environment Protection Rules, 1986 (as amended from time to time).
Environment Protection Act, 1986 and Rules framed thereunder (as amended from time to time) can be accessed from the website of the Ministry of Environment & Forests: http://envfor.nic.in
3. Plant Quarantine (Regulation of Import into India) Order, 2003:
All primary agricultural products will be subject to a Bio Security & Sanitary-Phyto Sanitary import permit, to be issued by Department of Agriculture and Co-operation, Ministry of Agriculture & Farmers Welfare, as per conditions of Plant Quarantine (Regulation of Import into India) Order, 2003 (as amended from time to time). This Order can be accessed from the website:- http://agricoop.nic.in/pfs.htm or at http://plantquarantineindia.nic.in/pqispub/pdffiles/pqorder2015.pdf . The permit will be based on Import Risk Analysis of the product, to be conducted on scientific principles, in accordance with the WTO Agreement on the Application of Sanitary and Phyto-Sanitary measures. The Import Risk Analysis will be conducted based on various scientific principles, including inter alia,
(i) The type of pests etc. known to be associated with the particular product in the exporting country;
(ii) The organisms already established in India; and
(iii) The potential impact of such organisms on India’s international trade.
4. Food Safety & Standards Act, 2006:
This Act, and rules framed thereunder (as amended from time to time), can be accessed from the website of the Food Safety and Standards Authority of India: www.fssai.gov.in or http://www.mohfw.nic.in/index1.php?sublinkid=2543&level=3&lid=1969&lang=1
(A) Quality and Packaging requirements:
Import of all such edible/food products including tea, domestic sale and manufacture of which are governed by Food Safety & Standards Act, 2006 and rules thereunder, shall also be subject to the conditions laid down in the aforesaid Act and rules framed thereunder. Import of all these products will have to comply with the quality and packaging requirements as laid down in the Act. Compliance of these conditions is to be ensured before allowing customs clearance of the consignment.
(B) Shelf Life:
Import of all such edible /food products, domestic sale and manufacture of which are governed by Food Safety & Standards Act, 2006 and rules thereunder shall also be subject to the condition that, at the time of importation, the products are having a valid shelf life of not less than 60% of its original shelf life. Shelf life of the product is to be calculated, based on the declaration given on the label of the product, regarding its date of manufacture and the due date for expiry.
However, this condition of 60% shelf life stipulated above is not applicable to re-import for export purpose under para 2.49 of Foreign Trade Policy. Re-import for export purpose will be subject to following conditions:
(i) Re-imported edible/food products to meet stipulated phytosanitary conditions;
(ii) Importers to give an undertaking to Customs that re-imported the goods are not sold in the domestic market;
(iii) Importers to submit a certificate to Customs that such goods have been re-
(C) Meat and Meat Products including Poultry products:
Import of meat and poultry products will be subject to the compliance of conditions regarding manufacture, slaughter, packing, labeling and quality conditions as laid down in Food Safety & Standards Act, 2006 and rules thereunder. All manufacturers of meat/poultry products exporting their goods to India shall be required to meet the sanitary and hygienic requirements as stipulated under the aforementioned Act and rules framed thereunder. The imported product shall also comply with the specified packaging, labeling and quality standards as laid down therein. Compliance of these conditions is to be ensured before allowing customs clearance of the consignment.
5. Packaged Products:
All such packaged products, which are subject to provisions of the Legal Metrology (Packaged Commodities) Rules, 2011( as amended from time to time) when produced/ packed/ sold in domestic market, shall be subject to compliance of all the provisions of the said rules, when imported into India (These rules can be accessed from the website of the Department of Consumer Affairs, Ministry of Food and Consumer Affairs – http://fcamin.nic.in or http://consumeraffairs.nic.in/forms/contentpage.aspx?lid=639 ). All prepackaged commodities, imported into India, shall in particular carry the following declarations:
(a) Name and address of the importer;
(b) Generic or common name of the commodity packed;Online GST Certification Course by TaxGuru & MSME- Click here to Join
(c) Net quantity in terms of standard unit of weights and measures. If the net quantity in the imported package is given in any other unit, its equivalent in terms of standard units shall be declared by the importer;
(d) Month and year of packing in which the commodity is manufactured or packed or imported;
(e) Maximum retail sale price at which the commodity in packaged form may be sold to the ultimate consumer. This price shall include all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertising, delivery, packing, forwarding and the like, as the case may be.
(f) Consumer Care details, etc.
6. Genetically Modified Food, Feed, Genetically Modified Organism (GMOs) and Living Modified Organisms (LMOs):
Import of Genetically Modified Food, Feed, Genetically Modified Organism (GMOs) and Living Modified Organisms (LMOs) will be subject to the following conditions:
(a) The import of GMOs / LMOs for the purpose of
(i) R & D;
(iv) Processing in Bulk and
(v) For Environment release
will be governed by the provisions of the Environment Protection Act, 1986 and Rules framed thereunder (Environment Protection Act, 1986 and Rules framed thereunder can be accessed from the website of the Ministry of Environment & Forests: http://envfor.nic.in).
(b) The import of any Food, Feed, raw or processed or any ingredient of food, food additives or any food product that contains GM material and is being used either for Industrial production, Environmental release, or field application will be allowed only with the approval of the Genetic Engineering Approval Committee (GEAC), set up by the Ministry of Environment & Forests (the details of GEAC can be accessed from the website link of the Ministry: http://www.envfor.nic.in/divisions/csurv/geac/geac_home.html).
(c) Institutes / Companies who wish to import Genetically Modified material for R & D purposes will submit their proposal to the Review Committee for Genetic Modification (RCGM) under the Department of Bio-Technology. In case the Companies / Institutes use these Genetically Modified material for commercial purposes, approval of GEAC is also required.
(d) At the time of import all consignments containing products which have been subjected to Genetic Modification will carry a declaration stating that the product is Genetically Modified. In case a consignment does not carry such a declaration and is later found to contain Genetically Modified material, the importer is liable to penal action under the Foreign Trade (Development and Regulation) Act, 1992 ( as amended from time to time).
The Genetic Engineering Approval Committee (GEAC) has accorded ‘one time approval’ for import of GM Soyabean oil (crude de-gummed/ refined form) derived from Round-up, Ready Soybean for the purpose of consumption after refining. Therefore, above conditions will not apply to the import of said Soyabean Oil till further orders.
[Reference – Notification No 69 (RE-2007) / 2004-2009 dated 27.12.2007]
7. Meat and Poultry Products:
(A) Beef and Products containing Beef:
Beef, in any form, and products containing beef in any form are ‘Prohibited’ for imports. Accordingly, all consignments of ‘edible oils’ and ‘processed food products’, imported in bulk, shall carry a declaration from the concerned exporter on the shipping documents that the consignment does not contain beef in any form. All consignments of edible products, imported in consumer packs, shall carry a declaration on the label of the package that the product does not contain beef in any form.
(B) Sanitary Import Permit:
Import of Meat and Meat Products of all kinds including fresh, chilled and frozen meat, tissue or organs of poultry, pig, sheep, goat; egg and egg powder; milk and milk products; bovine, ovine and caprine embryos, ova or semen; and pet food products of animal origin shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying and Fisheries Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.
8. Environmental Related:
Environment Protection Act, 1986 and Rules framed thereunder can be accessed from the website of the Ministry of Environment & Forests: – http://envfor.nic.in)
(A) Ozone Depleting Substances:
Import of products, equipments containing Ozone Depleting Substances (ODS) will be subject to Rule 10 of the Ozone Depleting Substances (Regulation and Control) Rules, 2000 ( as amended from time to time). Details can be accessed from website of Ministry of Environment Forest & Climate Change http://envfor.nic.in/legis/ods/odsrcr.html or http://www.ozonecell.com/viewsection.jsp?lang=0&id=0,164,173,623 . In terms of this Rule, no person shall import or cause to import any product specified in Column (2) of Schedule VII which was made with or contain Ozone Depleting Substances specified in Column (3), unless he obtains an import license (applicable for import of items that are ‘Restricted’ for imports in ITC (HS) – Schedule 1 – Import Policy issued by the DGFT.
(B) Hazardous Wastes:
Imports of Hazardous Waste shall also be subject to the provisions of Chapter III of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, (These rules can be accessed from the website of Ministry of Environment and Forests – http://envfor.nic.in ). Accordingly, hazardous waste (including substances containing or contaminated with such hazardous wastes) as specified in Schedule VI of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 shall be ‘Prohibited’ for imports, notwithstanding anything contained in this ITC (HS).
(C) Waste oil/sludge – MARPOL Protocol:
Clearance of waste oil/sludge derived from the normal course of a ship’s operation and covered by the MARPOL Protocol (can be accessed from the website of International Maritime Organisation – http://www.imo.org) will be allowed without a license only to those persons who are registered with the Ministry of Environment and Forests (http://envfor.nic.in) (or the Central Pollution Control Board (http://cpcb.nic.in), as the case may be) for re-processing waste. Such waste oil/sludge will conform to the definition in Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008.
(D) Hazardous Chemicals:
Import of Hazardous Chemicals shall also be subject to the provisions of the Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989 (made under the Environment (Protection) Act, 1986). (These rules can be accessed from the website of Ministry of Environment and Forests – http://envfor.nic.in).
9. Live-Stock & Live-Stock Products:
(A) Whale Shark (Rhincodon typus) & Parts and Products of this species:
Whale shark (Rhincodon typus) and parts and products of this species shall be ‘Restricted’ for Imports.
(B) Prohibition on Imports due to Avian Influenza:
Import into India of the following live-stock and live-stock products shall be prohibited from all countries, in view of notifiable Avian Influenza (both Highly Pathogenic notifiable Avian Influenza and Low Pathogenic notifiable Avian Influenza):
(i) domestic and wild birds (excluding poultry and captive birds);
(ii) unprocessed meat and meat products from Avian species including wild birds (except poultry);
(iii) semen of domestic and wild birds (except semen of poultry).
Further, the Central Government also prohibits the import into India from the countries reporting notifiable Avian Influenza (both Highly Pathogenic notifiable Avian Influenza and Low Pathogenic notifiable Avian Influenza), the following live-stock and live-stock products, namely:
(a) Live poultry and captive birds;
(b) day old chicks, ducks, turkey and other newly hatched Avian species;
(c) unprocessed meat and meat products from Avian species including wild birds;
(d) hatching eggs;
(e) egg and egg products (except Specific Pathogen Free eggs);
(f) unprocessed feathers;
(g) live pig;
(h) pathological material and biological products from birds;
(i) product of animal origin (from birds) intended for use in animal feeding or for agricultural or industrial use;
(j) Semen of poultry.
(i) This prohibition shall not be applicable on the import of processed pet food containing ingredients of meat and meat products from avian species, pig and product of animal origin (from birds) intended for use in animal
(ii) This prohibition shall also not be applicable to the import of pathological materials and biological products for diagnostic and research purpose on specific request.
(iii) The import of processed poultry meat shall be allowed after satisfactory
conformity assessment of the exporting country.
10. Textile and Textile Articles Containing Hazardous Dyes:
I. Import of textile and textile articles is permitted subject to the condition that they shall not contain any of the hazardous dyes whose handling, production, carriage or use is prohibited by the Government of India under the provisions of clause (d) of subsection (2) of Section 6 of the Environment (Protection) Act, 1986 (29 of 1986) read with the relevant rule(s) framed thereunder. For this purpose, the import consignments shall be accompanied by a pre-shipment certificate from a textile testing laboratory accredited to the National Accreditation Agency of the Country of Origin. The details of Accredited Agencies are available in: http://ilac.org/signatory-search/?q=all
II. In cases where such certificates are not available, the consignment will be cleared after getting a sample of the imported consignment tested & certified from any of the agencies
(i) Textiles Committee of Ministry of Textiles (http://textilescommittee.nic.in/) and its various testing facilities,
(ii)Central Silk Technological Research Institute (CSRTI) (located at Bengaluru, Karnataka) and Eco Testing Laboratory Central Silk Technological Research Institute (located at Bhagalpur, Bihar, and Varanasi Uttar Pradesh); of the Central Silk Board (the details can be accessed from the website of the Central Silk Board: http://csb.gov.in). The sampling will be based on the following parameters:
a. At least 25% of samples are drawn for testing instead of 100%.
b. While drawing the samples, it will be ensured by Customs that majority samples are drawn from consignments originating from countries where there is no legal prohibition on the use of harmful hazardous Dyes.
c. The test report will be valid for a period of six months in cases where the textile/textile articles of the same specification/quality are imported and the importer, supplier and the country of origin are the same.
III. However, the above procedure at 2. I and II, regarding testing of Textiles and Textile Articles for presence of Azo Dyes, will not be applicable for imports originating from the countries as listed in Appendix-2X of Appendices and Aayat Niryat Forms of FTP 2015-20, where the use of Azo Dyes in Textiles and Textile Articles is banned.
11. Woolen Textiles and Woolen Blended textiles:
Import of all woolen textiles and woolen blended textiles will be governed by Notification No.CER (18)/99-CLB dated 7th March, 1988 read with the Textile (Development & Regulation) Order, 2001 (can be accessed from the website of the Ministry of Textiles:- www.texmin.nic.in/orders/odr_tdro_2001.pdf) and the Essential Commodities Act, 1955 can be accessed from the website of the Ministry of Consumer Affairs, Food and Public Distribution:- http://fcamin.nic.in).
Imports will, therefore, be subject to the following conditions:-
(a) All imports of woolen textiles & woolen blended fabrics will display markings or selvedge description indicating the composition of fibre blends. For this purpose, all consignments will be accompanied by a pre-shipment inspection certificate from a textile testing laboratory accredited to the National Accreditation Agency of the Country of Origin certifying the composition of the woolen textile & Consignment not accompanied by a pre-shipment inspection certificate, will be allowed to be cleared after getting the sample of the imported consignment tested & certified from any of the agencies
((i) Textiles Committee of Ministry of Textiles (http://textilescommittee.nic.in/) and its various testing facilities,
(ii) Central Silk Technological Research Institute (CSRTI) (located at Bangluru, Karnataka) and Eco Testing Laboratory Central Silk Technological Research Institute (located at Bhagalpur, Bihar, and Varanasi Uttar Pradesh); of the Central Silk Board (the details can be accessed from the website of the Central Silk Board: http://csb.gov.in).
(b) Imports will also be accompanied by a certificate of origin.
(c) Imports will also be accompanied by a certificate from the brand owners certifying the genuineness of the product & markings thereon as also the authority to use their brand names.
12. Alcoholic Beverages:
Import of alcoholic beverages as classified under Chapter 22 of this Schedule shall be subject to compliance of various mandatory requirements as stipulated by various State Governments.
13. Cigarettes or any other Tobacco product:
Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2009( as amended from time to time) as notified by the Ministry of Health & Family Welfare (the details can be accessed from the website of the Ministry of Health & Family Welfare: www.mohfw.nic.in ).
14. Second Hand Goods:
Unless otherwise provided for in this Schedule, the import of Second Hand goods shall be governed by the provisions contained in Para 2.31 of the Foreign Trade Policy (2015-20). and Para 2.58 of the Handbook of Procedures(2015-20).
15. Metallic Waste & Scrap:
Import of any form of metallic waste and scrap will be subject to the provisions of paragraph 2.54 of the Handbook of Procedures (2015-20).
16. Multichannel GSM/CDMA receivers, transmitters and trans-receivers:
Multichannel GSM/CDMA receivers, transmitters and trans-receivers capable of receiving or transmitting or both in two or more frequencies simultaneously, shall be “Restricted” for imports.
17. Human biological samples
The import of human biological samples by the Indian diagnostic laboratories / Indian Clinical Research Centres for lab analysis / R & D testing or export of these materials to foreign laboratories should be permitted by Customs authorities at the port of entry / exit without prior approvals (import license / export permit) from any other Government agency, provided the concerned Indian company / agency submits an undertaking that they are following and will follow all the applicable rules, regulations & procedures for safe transfer and disposal of the biological samples being imported / exported as per the related norms / regulations set by WHO* / DGFT** [SCOMET items in Export Policy of ITC (HS), 2012, Schedule – 2 (Export Policy)] / Ministry of
Environment, Forests and Climate Change***, Government of India, to the Customs authorities at the port of entry / exit along with the details of such samples”.
*** (i) http://envfor.nic.in/legis/env/env1.html
SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS
|Chapter 1||Live animals|
|Chapter 2||Meat and edible meat offal|
|Chapter 3||Fish and crustaceans, molluscs and other aquatic invertebrates|
|Chapter 4||Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included|
|Chapter 5||Products of animal origin, not elsewhere specified or included.|
SECTION II. VEGETABLE PRODUCTS
|Chapter 6||Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage|
|Chapter 7||Edible vegetables and certain roots and tubers|
|Chapter 8||Edible fruit and nuts; peel of citrus fruits or melons|
|Chapter 9||Coffee, tea, mate and spices|
|Chapter 11||Products of the milling industry; malt; starches; inulin; wheat gluten.|
|Chapter 12||Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.|
|Chapter 13||Lac; gums, resins and other vegetable saps and extracts.|
|Chapter 14||Vegetable plaiting materials; vegetable products not elsewhere specified or included.|
SECTION III. ANIMAL OR VEGETABLE FATS AND OIL AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
|Chapter 15||Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes|
SECTION IV. PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
|Chapter 16||Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates|
|Chapter 17||Sugars and sugar confectionery|
|Chapter 18||Cocoa and cocoa preparations|
|Chapter 19||Preparations of cereals, flour, starch or milk; pastry cooks’ products|
|Chapter 20||Preparations of vegetables, fruit, nuts or other parts of plants|
|Chapter 21||Miscellaneous edible preparations|
|Chapter 22||Beverages, spirits and vinegar|
|Chapter 23||Residues and waste from the food industries; prepared animal fodder|
|Chapter 24||Tobacco and manufactured tobacco substitutes|
SECTION V. MINERAL PRODUCTS
|Chapter 25||Salt; sulphur, earths and stones; plastering materials, lime and cement|
|Chapter 26||Ores, slag and ash|
|Chapter 27||Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes|
SECTION VI. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
|Chapter 28||Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes|
|Chapter 29||Organic chemicals|
|Chapter 30||Pharmaceutical products|
|Chapter 32||Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks.|
|Chapter 33||Essential oils and resinoids; perfumery, cosmetic or toilet preparations|
|Chapter 34||Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster|
|Chapter 35||Albuminoidal substances; modified starches; glues; enzymes|
|Chapter 36||Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.|
|Chapter 37||Photographic or cinematographic goods|
|Chapter 38||Miscellaneous chemical products|
SECTION VII. PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF
|Chapter 39||Plastics and articles thereof|
|Chapter 40||Rubber and articles thereof|
SECTION VIII. RAW HIDES AND SKINS, LEATHER, FURSKINS & ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
|Chapter 41||Raw hides and skins (other than furskins) and leather|
|Chapter 42||Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)|
|Chapter 43||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.
|Chapter 44||Wood and Articles of wood; wood charcoal|
|Chapter 45||Cork and articles of cork|
|Chapter 46||Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.|
SECTION X. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF
|Chapter 47||Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.|
|Chapter 48||Paper and paperboard; articles of paper pulp, of paper or of paperboard.|
|Chapter 49||Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.|
SECTION XI. TEXTILE & TEXTILE ARTICLES
|Chapter 51||Wool, fine or coarse animal hair; horse hair yarn and woven fabric|
|Chapter 53||Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn|
|Chapter 54||Man-made filaments|
|Chapter 55||Man-made staple fibres|
|Chapter 56||Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof|
|Chapter 57||Carpets and other textile floor coverings|
|Chapter 58||Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery|
|Chapter 59||Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.|
|Chapter 60||Knitted or crocheted fabrics|
|Chapter 61||Articles of apparel and clothing accessories knitted or crocheted|
|Chapter 62||Articles of apparel and clothing accessories, not knitted or crocheted|
|Chapter 63||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 THEEWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
|Chapter 64||Footwear, gaiters and the like; parts of such articles|
|Chapter 65||Headgear and parts thereof|
|Chapter 66||Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.|
|Chapter 67||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
|Chapter 68||Articles of stone, plaster, cement, asbestos, mica or similar materials|
|Chapter 69||Ceramic products|
|Chapter 70||Glass and glassware|
SECTION XIV. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
|Chapter 71||Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin|
SECTION XV. BASE METAL & ARTICLES OF BASE METAL
|Chapter 72||Iron and steel|
|Chapter 73||Articles of iron or steel|
|Chapter 74||Copper and articles thereof|
|Chapter 75||Nickel and articles thereof|
|Chapter 76||Aluminium and articles thereof|
|Chapter 77||(Reserved for possible future use)|
|Chapter 78||Lead and articles thereof|
|Chapter 79||Zinc and articles thereof|
|Chapter 80||Tin and articles thereof|
|Chapter 81||Other base metals; cermets; articles thereof|
|Chapter 82||Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal|
|Chapter 83||Miscellaneous articles of base metal|
SECTION XVI. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
|Chapter 84||Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof|
|Chapter 85||Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles|
SECTION XVII. VEHICLES; AIRCRAFT; VESSELS & ASSOCIATED TRANSPORT EQUIPMENT
|Chapter 86||Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds|
|Chapter 87||Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof|
|Chapter 88||Aircraft, spacecraft, and parts thereof|
|Chapter 89||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
|Chapter 90||Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof|
|Chapter 91||Clocks and watches and parts thereof|
|Chapter 92||Musical instruments; parts and accessories of such articles|
SECTION XIX. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
|Chapter 93||Arms and ammunition; parts and accessories thereof|
SECTION XX. MISCELLANEOUS MANUFACTURED ARTICLES
|Chapter 94||Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings|
|Chapter 95||Toys, games and sports requisites; parts and accessories thereof|
|Chapter 96||Miscellaneous manufactured articles|
SECTION XXI. WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
|Chapter 97||Works of art, collectors’ pieces and antiques|
|Chapter 98||Project imports, Laboratory chemicals, passenger’s baggage, personal importation by air or post; ship stores|