Δασμολογικός Οδηγός Αρμενίας για το 2003
Ο εν λόγω Οδηγός αποτελεί πρόσφατη έκδοση της Αρμενικής Υπηρεσίας Ανάπτυξης (Armenian
Development Agency ) και θεωρούμε ότι επίσης προσφέρει συνοπτική και ουσιαστική πληροφόρηση για το
δασμολογικό καθεστώς στην χώρα.
Armenia Customs Guide 2003
Contents
Customs regulations
Customs Authority of Armenia
Main Features
Customs Procedures of Armenia Customs Valuation
Customs Valuation Based on Transaction Value
Customs Valuation by the Customs Authorities
Customs Payments
Customs Duties
Customs Fees
Duties for Motor Transport Vehicles
VAT
Excise Tax
Rates
Physical Person
Indexation of Customs Fees
Delayed Payments
Language of Customs Formalities
Complains
Quotas and Licenses
Required Import Documentation Required Export Documentation Temporary Entry
Labeling, Marking Requirements and Standards
List of Goods Prohibited for Transit Transportation
Prohibited Imports
Attachment 1
Attachment 2
1
Customs Regulations
Customs Authority of Armenia
Superior Customs Authority
(State Tax Service under the Government of Armenia)
Regional Customs Houses
Customs Offices
There are 5 regional customs houses in Armenia:
1. Ararat regional customs house (10 Admiral Isakove Av., Yerevan),
2. Gugarg regional customs house (44 Moskovyan St., Vanadzor city),
3. Shirak regional customs house (21 M.Khorenatsi st. Gyumri city),
4. Syunick regional customs house (Yerevan-Sisan Avencu),
5. Yerevan "Zvartnots" customs house (Yerevan Zvartnots Airport).
Main Features
-All exports from Armenia are duty free.
-The import tariff rates are 0 or 10 percent. The ten percent tariff is levied mainly on consumer and luxury
goods.
-Tariffs are in ad valorem terms and levied on CIF values.
-Armenia uses the Harmonized Code System for tariff classification.
-No import customs duties are payable ih the following circumstances:
(i) imported capital goods (included in list defined by the Government of Armenia) forming part of
investment in a business ( See Attachment 2)
(ii) transit goods transported across the territory of Armenia;
(iii) the means of transport (eg. a truck) used for regular interstate transport of freight;
(iv) currency and stocks;
(v)goods temporarily imported into Armenia and temporarily exported from Armenia for the purpose of
processing or reprocessing.
All payments must be made in the currency of Armenia (dram).
Customs Procedures of Armenia
The following main customs procedures are operated in Armenia:
a) import for free circulation;
b) re-import;
c) transit shipment;
d) import into a customs warehouse;
e) import into a duty free shop;
f) import into a customs free warehouse; g) temporary import;
h) temporary export;
i) temporary import for inward processing; j) export for free circulation;
k) temporary export for outward processing;
I) re-export:
m)renunciation of ownership of the goods in favour of the State;
n) destruction.
In addition, a legislative amendment to the Customs Code passed in 2002 created a new procedure: import
into a free trade zone, which was created to accommodate the Zvartnots Airport lease agreement.
2
Customs Valuation
The customs value of the goods is determined by the declarant and declared by the carrier of goods or his/her
representative or in the absence of required documents by the customs bodies.
The customs value is determined based on VII Article of "the General Agreement on Trade and Tariff's"
according to the rules defined by the Government of Armenia.
The following costs shall be included in the customs value:
1. Purchase price of goods in the country of export;
2. Transport, loading, unloading, transshipment, insurance and other related costs made in connection with the
goods' carriage up to the customs border of Armenia;
3. Commission and brokerage accrued in relation to the carriage of the goods up to the customs border of
Armenia, except buying commissions;
4. The costs of the following goods (correspondently distributed within imported goods) where supplied
directly or indirectly by the buyer to the supplier free of charge or at reduced cost for use in connection with
the production and supply of the goods carried across the customs border of Armenia:
a/ the value of materials, components, parts and
similar items incorporated in the goods;
b/ the value of tools and other similar items used
in the production of the goods;
c/ the value of the materials consumed in the
production of the goods;
d/ the value of design work, engineering, artwork, and other similar work necessary and carried out in other
countries except the importing country for the production of the goods;
5. Royalties and license fees related to the sale of the goods being valued paid or payable by the buyer, either
directly or indirectly, to the supplier;
6. The value of tare, packing and packaging;
7. The amounts payable to the supplier by the buyer for the further sale, use and disposal of the goods carried
across the customs border of Armenia.
The following costs shall not be included in the customs value:
1. Indirect taxes paid or payable in the country of export and separately shown in the payment documentation;
2. Shipment, loading, unloading, transshipment, insurance, commissions and brokerage costs paid in
Armenia;
3. Interest charges deriving from the financial liabilities of the buyer in relation to the supplier, except for the
amounts payable to the supplier by the buyer for the further sale, use and disposal of the goods;
4. Value of data (software etc.) on electronic
carrier media.
5. Payments against the activities related with constructing; assembling; technical services; and technical
assistance of goods transferred through the customs board of Armenia, if it is not included in accounts paid or
payable.
6. Paid or payable duties, taxes and other required payments for the imports in the importing country, if it is
not included in the accounts paid or payable for the products transferred through the customs board if
Armenia.
The customs value of goods transported through the Customs border shall be declared, together with other
information subject to declaration, by the person transporting the goods or the person authorized by the latter.
Customs Valuation Based on Transaction Value
To determine the customs value on the basis of the transaction value, the following documents must be
presented by the declarant with the customs declaration:
3
1. A document confirming the purchase of the goods in the country of export (invoice or any other
interchangeable document) with an indication of the date of issue of the document, reference number, seller
(shipper), buyer (consignee), detailed description of the goods (denomination of the goods and the trade mark
or brand name, if such are available) number of pieces, unit of measurement, unit price, weight and total
value, as well as, where the goods are foreseen for shipment, the costs related to the shipment, loading,
unloading, transshipment, insurance and other similar costs, commissions and brokerage (except for buying
commissions), the value of costs accrued, directly or indirectly, by the buyer to the supplier free of charge or
at reduced cost for use in connection with the production and supply of the goods and for any subsequent
resale, use or disposal of the goods, separately shown in the payment documents;
Custom Valuation by the Customs Authorities
In the absence of above mentioned documents; or if the customs value calculated on the basis of the
transaction value is ostensibly low by reason of relatedness of the buyer and seller; or if the customs
authorities have reasons to consider the documentation presented by the declarant as illegal, the customs
authorities may use its own or comparable information sources and GATT valuation methods based on:
a) Transaction value of identical goods;
b) Transaction value of similar goods;
c) Unit price of the goods at which the goods are sold on the domestic market of Armenia, from which a
number of deductions and additions are made to reflect taxes, costs and other expenses attributable to the
goods after they have passed through the border;
d) Computed value of materials, amount for profit, transport and other costs and;
e) In the event of the above not being applicable a fall-back method based on GATT principles will be
applied.
Customs Payments
In Armenia there are the following Customs payments:
a) Customs duties;
b) Customs fees;
c) Taxes, duties and other mandatory payments stipulated by law charged by the Customs authorities of
Armenia.
Customs Duties
Customs duties are mandatory payments pursuant to the procedures and in the amounts stipulated by the
Customs Code.
All exports from Armenia are duty free. The import tariff rates are 0 or 10 percent.
Tariffs are in ad valorem terms and levied on C.I.F. values.
No duties are levied on goods in the following categories:
a) Transit shipments;
b) Importation into a customs warehouse;
c) Importation into a customs free warehouse;
d) Importation into a duty free shop;
e) Temporary importation for inward processing;
f) Temporary importation.
There is no limit on the transfer of foreign currency and securities import/export in and out of Armenia.
Where the goods declared by foreign persons under the procedure of importation for free circulation and reimportation are of ostensibly commercial quantities, the customs authorities shall require: a) the presentation
of a contract of supply concluded with an Armenian or b) registration as a person dealing with entrepreneurial
activities.
4
Customs Fees
Customs fees are compulsory payments and are paid in accordance with the amount and procedures
established by the Customs Code.
3,500 drams shall be paid as customs fees for carrying out customs formalities related to goods and other articles as well as the remittance of currency and foreign currency transferred by banks through the customs
border of Armenia.
Customs fees for inspection and recording of goods (except goods transported by pipelines and electricity
transmission) are as follows:
a) 1,000 drams for carrying out customs control of each cargo less than 1 tone of weight;
b) 300 drams for each additional (or less) tones for cargo over 1 tone of weight.
Customs fees equal to 500,000 drams shall be paid for Customs control of goods transported through
pipelines and electricity cables and for their calculation.
500,000 drams fee for pipelines and electricity lines is payable monthly.
1,000 drams shall be levied for each document provided by the Customs Authorities.
For providing Customs warehousing by the Customs Authorities, the amount of customs fees shall be:
a) 1,000 drams daily for cargo under 1 tone of weight;
b) 300 drams daily per additional or full tone for cargo weighing 1 tone or more.
For Customs inspection of vehicles, the amounts of customs fees are:
a) 2,000 drams for a car with not more than 10 seats
b) 5,000 drams for all other means of transportation
The customs escort of goods throughout the customs territory of Armenia is provided for a customs fee of
10,000 drams per each 100 km.
The following goods are exempt from Customs fees:
1. Goods imported under humanitarian aid programs;
2. Personal goods transported by a physical person and subject to customs duty privileges;
3. Cultural valuables exported under the "Temporarily export" procedure;
4. Vehicles carrying out regular international conveyance.
Duties for Motor Transport Vehicles
The following tariffs are payable on the basis of the number of the seats in passenger cars and the carrying
capacity of trucks
DESCRIPTION OF CARS/TRUCKS
The amount of the tariffs
(in AMD)
Motor cars - up 7 seats
10,000
Motor cars - up 13 seats / buses
20,000
Motor cars - from 13 up 30 seats /buses
40,000
Motor cars- 30 and more seats /buses
60,000
Trucks - load-carrying capacity up 1.5 tones
15,000
Trucks - load-carrying capacity from 1.5 up 3
25,000
tones
Trucks - load-carrying capacity from 3 up 5 tones 40,000
5
Trucks - load-carrying capacity from 5 up 10 tones 65,000
Trucks - load-carrying capacity from 10 up 20
80,000
tones
Trucks - load-carrying capacity from 20 up 36
110,000
tones
Trucks - load-carrying capacity 36 and more tones 150,000
VAT
Value Add Tax is calculated and collected by customs authorities for the goods and means of transport
crossing the customs border of Armenia under the procedure of importation for free circulation (on crossing
the customs border) except where goods are liable to 0% import tariff and exempted from excise tax. The
VAT rate is 20 %.
Excise Tax
Legal persons and individuals producing or importing into the RA excisable goods must pay excise tax. The
quantity (volume) of excisable goods shall be deemed to be the taxable base.
The following categories are exempt from excise tax:
-goods imported into and further exported from the RA;
-goods which are imported by citizens in amounts that do not exceed the limits specified by the law on excise
tax, etc.
Rates
The excise tax rates are as follows:
Article
2203 Beer
2204 Grape and other wines
Quantity (volume)
Excise tax rates (AMD)
1 litre
70
Customs value or release
10%, but no less than
price
(without VAT and excise tax) 100 dram per 1 litre
2205 Vermouth and other grape wines,
containing plant and aromatic
1 litre
extracts
2206 Other beverages (apple cider, pear
1 litre
cider, etc.)
2207 Ethyl Alcohol
1litr (100%)
500
180
600
2403 Tobacco substitute
Customs value or release
30 %, but no less than
price
(without VAT and excise tax) 380 dram per 1 litre
1 kg
1,500
2709 Crude oil and oil products
1 tonne
27,000
2711 Oil-gas and other carbohydrate
gases (except for natural gas)
1 tonne
1,000
2208 Alcohol beverages
6
Physical Person
A 500 USD or 50kg exemption applies to goods personally carried across the border by a traveler. The
exemption may be used only once in each 183 days at Customs entry points other than border markets, and
once per month at border market Customs points (Bagratashen and Meghri). A $100 or 20 kg exemption is
applied to goods not personally carried across the border by the traveler (postal or courier shipments, for
example). This exemption may also be used only once in each 183 days.
Persons arriving into Armenia for permanent residence may import their personal property without paying
customs duties.
Natural persons of the Republic of Armenia may carry across the customs border of the Republic of Armenia
their hereditary property without paying customs duties on presenting relevant documents on inheritance.
Indexatiom of Customs Fees
From February 2000, Customs Fees rates (in Drams) shall be adjusted based on the exchange rate for the
previous year of the Armenian Dram.
Delayed Payments
All payments connected with Customs must be _ade during the time-period (10 days) stipulated by the law
and in Armenian Drams. In the case of late payments 0.2 per cent penalty will be levied for each day on the
non-paid part of Customs payments.
Language of Customs Formalities
All Customs formalities must be conducted in Armenian or any other languages accepted internationally
specified by the Customs Authorities.
7
Complains
In the event of complains against the Customs Authorities the importer/exporter may appeal to the superior
Customs authority or to the courts.
Quotas and Licenses
There are no quotas in Armenia and most imports are free of licensing requirements. There are restrictions
only for health, security; or environmental reasons. Medicines must be authorized by the Ministry of Health
and agricultural chemicals by the Ministry of Agriculture.
Required Import Documentation
A customs declaration form must be presented with a pro forma invoice or a contract indicating the
specifications, quantity, and value of goods being imported. Certificates of quality/safety issued or accepted
by SARM /Standardization of Armenia/ are required for tobacco, alcohol, and oil products. Imported
pharmaceutical products must be certified by the Ministry of Health. Registration to import or export
pharmaceuticals is issued by the Ministry of Health, and is valid for one year.
The following products must be certified
a) Meat and meat products;
b) Fish, crustaceans, mollusks and other aquatic invertebrates;
c) Eggs;
d) Natural honey;
e) Vegetable, and other edible root and tuber crops;
f) Edible fruits and nuts; peel of citrus and vegetables;
g) Fat and oil of animal or vegetable origin; substances produced from them; edible oils,
waxes of animal or vegetable origin;
h) Products made from meat, fish crustaceans, mollusks and other aquatic invertebrates;
i) Sugar, confectionery made from sugar, and chewing gum;
j) Food prepared as the result of processing vegetables, fruits, nuts, or other parts of plants; k) Alcoholic and
non-alcoholic beverages;
I) Tobacco and its industrial substitutes;
m)Oil products (fuel, etc.);
.
n) Vitamins;
0) Pharmaceutical products;
p) Baby pacifiers.
Required Export Documentation
II exporters must present a contract, a certificate of origin, an export license for specific products, and a
certificate of conformity for all ferrous and non-ferrous metals.
An export license is required for the following items:
(a) pharmaceutical products and raw materials for pharmaceuti6al products;
(b) textiles and clothing exported to EU countries;
(c) objects of art considered part of the cultural heritage; and
(d) rare plants and animals.
8
Temporary Entry
No customs tariffs are levied on goods imported temporarily under customs control and under an appropriate
customs procedure. Foreigners who temporarily enter Armenia can bring one vehicle with its trailer duty free
on the condition that it must be taken with them when they leave. If the foreigner does not re-export the car,
all required duties must be paid.
Armenian customs is responsible for verifying the contents of transit loads when transit of prohibited items is
suspected. Customs has the legal power to inspect and seize transit shipments.
Dual-use items require an import certificate from the country of destination to guarantee that the imported
items will not be used for military purposes.
Labeling, Marking Requirements and Standards
Imported food products' labels must have the manufacturer's name, contents, weight, and "best before date".
Armenia has recently adopted language requirements for imports of some (mainly food) products (the
complete list may be obtained from SARM). Companies wishing to obtain bar codes for their products should
apply to SARM.
Armenia is a member of the ISO. The country uses the metric system of weights and measures. Armenia has
begun harmonizing its system of standards in compliance with ISO requirements, aiming to complete the
transition within the next few years. The State Standards Department accepts ISO 9001 and ISO 9002
business management standards. .
The country participates in the development of common CIS standards.
Below is a list of products, for which labeling by registered trademarks is required:
HS CODE
DISCRIPTION
0901
1601-1605
baby food
2001-2008
2204-2208
2202
2203
2201
2208
2101-2106,2501
2401-2403
3102,3402
coffee
preparations of meat, fish, crustaceans, mollusks and other aquatic invertebrates 1901
3303,3304
7113-7116.
9026-9030, 9018
9502-9503
processed or canned fruit, vegetables
beverages, spirits
non-alcoholic beverages
beer
mineral water
soft drinks
nutrition supplements, additives, salt and spices
tobacco products
consumer products of a chemical nature - detergents,
cleaning, polishing, etc substances
perfumery, cosmetics and other beauty care products
articles of jewelry and parts thereof, of precious metal
or of metal clad with precious metal
metering devices, including those for electricity,
gas and liquid flows, weight measuring devices, and medical measurement
dolls and toys
3923-24,7417,7615,8215 articles, of plastic or metal, in direct contact with food - containers, devices,scourers
and scouring pads or polishing pads, gloves and the like; sanitary ware and parts thereof; spoons, forks,
ladles, skimmers, cake-servers.
9
List of Goods Prohibited for Transit Transportation
1. All kinds of weapons, ammunition, explosives, military machines and parts for their production, military
outfits.
2. Nuclear materials (including substances in the form of heat producers), substances of ionizing radiation.
3. Poisons, drugs, materials with strong psychotropic effects, devices for usage of opium and hashish.
4. Pornography.
Prohibited Imports
Importing of the following goods is prohibited and in the case of importation must be in compliance with
special government regulations:
1. Weapons, explosives, army equipment, components for their production, and army uniforms;
2. Narcotics, psychotropic substances, devices intended for their use.
3. Pornography.
This document is only a guide and for detail information, please contact the Customs Houses of Armenia.
Attachment 1
Customs Duties
HS code
Description
01
Live animals
0
0
02
Meat and meat products
10
0
03
Fish, crustaceans, mollusks & other aquatic invertebrates
10
0
0301
Fish live
0
0
04
Dairy products; bird's eggs
10
0
040811
Egg powder
0
0
05
Products of animal origin not specified or included elsewhere
10
0
06
0
07
Live trees, bulbs, and other plants, their parts, cut flowers, & deco- 10
-rative greens
Edible vegetables and certain roots and tubers
10
070110000
Potato seeds
0
0
08
Edible fruits & nuts; pill of citrus fruits & melon
10
0
09
Coffee, tea, mate & spices
10
0
10
Cereals
0
0
11
Products of the milling industry; malt; starches; inulin; wheat gluten 10
0
1107
Malt
0
0
1108
Inulin
0
0
0
0
12
Oil seeds & oleaginous fruits; miscellaneous grains: seeds & fruits; 0
industrial or medicinal plants; straw & fodder
0
1206 00
Sunflower seeds
10
0
13
Lac; gums, resins & other vegetable saps & extracts
0
0
11 0900000 Cereals' glue
Import
Export
0
10
1302
Vegetable saps & extracts
10
0
14
Vegetable plaiting materials & other vegetable products straw, lime
bark
0
0
10
0
15
Animal or vegetable fats and oils and their derived products; prepared edible fats; animal or vegetable waxes
151530100
16
Buckwheat oil
Preparations of meat, fish, crustaceans, mollusks or other aquatic
0
0
10
0
10
0
invertebrates
17
Sugars and sugar confectionery
1703
Cane molasses:
0
0
18
Cocoa and cocoa products
10
0
HS code
1801
Description
Cocoa beans, whole or broken, raw or roasted
19
Import
0
Export
0
Preparations of cereals, flour, starch or milk; pastry cooks' products
0
0
1902
Pasta
10
0
1904
Foods prepared by swelling, roasting cereals or cereal products
10
0
1905 30
Cookies (sweet biscuits), waffles and wafers
10
0
20
Preparations of vegetables, fruit, nuts or other plant's parts
10
0
21
Miscellaneous edible preparations
10
0
2102
Yeasts
0
0
22
Beverages, spirits and vinegar
10
0
23
Food industry residues & waste; prepared animal fodder
0
0
2309 10
Animal (Dogs and cats) food for retail sale
10
0
24
0
0
2402
Tobacco and manufactured tobacco substitutes
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes
10
0
25
Salts; sulfurs; earth & stone; plastering materials, lime & cement
0
0
2501 00 910 Table Salt
10
0
2515
10
0
Marble, travertine and other calcareous monumental or building
11
2516
2518
2523
stone of
an apparent specific gravity 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
Granite, porphyry, basalt, sandstone and other monumental or
building
stone, whether or not roughly trimmed or merely cut, by sawing Or
otherwise, into blocks or slabs of a rectangular (including square) shape
Dolomite whether or not calcined or sintered, including dolomite
roughly
trimmed or merely cut, by sawing or otherwise, into blocks or slabs
of a
rectangular (including square) shape; dolomite ramming mix
Portland cement, aluminous cement, slag cement, supersulfate
cement
and similar hydraulic cements, whether or not colored or in the form
of
clinkers
10
0
10
0
10
0
26
Ores, slag and ash
0
0
27
Mineral fuels, mineral oils & products of their distillation; bitumen
substances; mineral waxes
Inorganic chemicals; organic or inorganic compounds of precious
metals, of rare-earth metals, radioactive elements or isotopes
0
0
0
0
28
29
Organic chemicals
00
30
Pharmaceutical products
00
31
Fertilizers
00
12
Attachment 1
Customs Duties
HS code
Description
Import
Export
32
Tanning or dyeing extracts; tannins & derivatives; dyes, pigments &
coloring matter; paints & varnishes; putty & other mastics; ink
0
0
33
Essential oils and resinoids;
0
0
34
0
0
35
Organic surface-active agents, soaps, cleansing and washing
preparations, lubricating preparations, artificial waxes, prepared
waxes, polishing or scoring preparations, candles and similar articles, modeling pastes, dental waxes and dental preparations based
on plaster
Albuminoidal substances; modified starches; glues; enzymes
0
0
36
Explosives; pyrotechnic products, matches
0
0
37
Photo or cinematographic goods
0
0
38
Miscellaneous chemical products
0
0
39
Plastics and articles thereof
0
0
Tubes, pipes and hoses and fittings therefor, of plastics
Artificial guts (sausage casings) of hardened protein or of cellulosic
39 17 10
plas
tics materials
Tubes, pipes and hoses, rigid of polymers of ethylene used in civil
39 1721 100
aviation
Plastic tubes, pipes and hoses with components of ethylene high3917 21 910
molecular substances used in civil aviation
Other Tubes, pipes and hoses, rigid of polymers of propylene with
39 172291
components used in civil aviation
10
0
0
0
0
0
0
0
0
0
3917 23100 Plastic tubes, pipes and hoses, rigid of polymers of vinyl chloride
Plastic tubes, pipes and hoses with components from vinyl chloride
391723910
substances for civil aviation
Plastic tubes, pipes and hoses with components of other plastics for
391729910
civil
0
0
0
0
0
0
391731 100 Plastic tubes, pipes and hoses, having a burst pressure of 27.6 MPa
0
0
9 1732910 Artificial skin for sausages
0
0
0
0
0
0
3917
aviation
39 17 33 100 Plastic other tubes, pipes and hoses with components without using
other materials for the components of civil aviation
391739910
Plastic other tubes, pipes and hoses with components for civil
aviation
13
391740100 Plastic components for civil aviation
3922
HS code
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats
and
covers, flushing cisterns and similar sanitary ware, of plastics
Description
0
0
10
0
Import
Articles for the conveyance or packing of goods, of plastics; stoppers,
10
lids, caps and other closures, of plastics
3924
Tableware, kitchenware, other household articles and toilet articles, of plastics 10
3925
Builders' ware of plastics, not elsewhere specified or included
10
3926
Other articles of plastics and articles of other materials of headings 3901
10
to 3914
392690100 Plastic other goods and goods from other materials mentioned in 3901-3914
0
for technical purposes in civil aviation
Export
3923
0
0
0
0
0
40
Rubber and articles thereof
0
0
4011 10000 Tires of rubber for passenger cars
10
0
401210300
Restored tires of rubber for passenger cars
10
0
401210500
Restored tires of rubber for buses and trucks
10
0
40 1220900
Used pneumatic tires
10
0
40 13 10 100 Inner tubes of a rubber of a kind used in a passenger cars
10
0
401519100
Household gloves
10
0
401519900
Other rubber gloves
10
0
4015 90 000 Articles of apparel of rubber
10
0
4016 91 000 Floor covering & mat, vulcanize rub
10
0
401692000 Rubber erasers
10
0
41
Raw hides and skins
0
0
42
Articles of leather
10
0
43
Fur skins and artificial fur; products thereof
0
0
4303
Articles of apparel of fur
10
0
44
Wood and articles of wood
45
Cork and articles of cork
0
0
46
Manufactures of straw, esparto or of other plaiting materials
0
0
47
Cellulose, paper and paperboard, waste or scrub
0
0
48
Paper & paperboard
0
0
4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, 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, table napkins, diapers, 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 fibers
10
0
HS code
Description
Import
Export
4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind
used in offices, shops or the like
10
0
49
Printed books, newspapers, pictures and other products of printing industry; 0
0
50
Silk and silk products
10
0
5002
Raw materials of silk /untwisted
0
0
14
5004
Silk yam (other than yam spun from silk waste) not put up for retail sale
0
0
5005
Yarn spun from silk waste, not put up for retail sale
0
0
50 06 00 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut
0
0
5007 10000 Woven fabrics of noil silk
0
0
50 07 20 Other woven fabrics, containing 85 percent or more by weight of silk or of silk
waste other than noil silk
0
0
5007 90 Other woven fabrics from silk yarn or silk waste
0
0
51
Wool, including yarn & woven fabric
0
0
52
Cotton
0
0
53
Other vegetable textile fibers; paper yarn and woven fabrics of paper yarn
0
0
54
Chemical filaments
0
0
5407
Manmade filaments, including yarns & woven fabrics thereof
10
0
54 07 10 000 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides
0
0
54 07 20
Woven fabrics made of strait or similar yarn
0
0
54 07 30 000 Fabrics specified in note 9 to section XI
0
0
540741 000 Unbleached or bleached woven fabrics, containing 85% or more by weight of filaments of nylon or
other polyamides
0
0
540742 000 Dyed other woven fabrics containing 85% or more by weight of filaments of nylon or other
polyamides
0
0
54 07 43 000 Woven fabrics of yarns of different color containing 85% or more by weight of filaments of nylon
or other polyamides
0
0
54 07 44 000 Other woven printed fabrics containing 85% or more by weight of filaments of nylon or other
polyamides
0
0
54 07 51 000 Unbleached or bleached other woven fabrics containing 85% or more by weight of textured
polyester filaments
0
0
'
HS code
54 07 52 000
54 07 53 000
54 07 54 000
54 07 61
54 07 69
54 07 71 000
54 07 72 000
5407 73 000
540774000
54 07 81 000
54 07 82 000
Description
Import
Dyed other woven fabrics containing 85% or more by weight of
0
textured
polyester filaments
Woven fabrics of yarns of different color containing 85 % or more
0
by
weight of textured polyester filaments
Woven printed fabrics containing 85% or more by weight of
0
textured
polyester filaments
Other woven fabrics containing 85% or more by weight of textured
0
polyester filaments
Other woven fabrics, containing 85% or more by weight of non
0
polyester
filaments
Bleached or bleached other woven fabrics, containing 85% or more
0
by
weight of synthetic filaments
Dyed other woven fabrics containing 85% or more synthetic
0
filaments
Woven fabrics of yarns of different color containing 85% or more
0
synthetic filaments
Other woven printed fabrics containing 85% or more synthetic
0
filaments
Unbleached or bleached woven fabrics, containing less than 85% by 0
weight of synthetic filaments, mixed mainly or solely with cotton
Dyed woven fabrics containing 85% by weight of synthetic
0
Export
0
0
0
0
0
0
0
0
0
0
0
15
filaments,
54 07 83 000
54 07 84 000
54 07 91 000
54 07 92 000
54 07 93 000
54 07 94 000
540810000
54 08 21 000
54 08 22
54 08 23
54 08 24 000
54 08 31 000
54 08 32 000
-"
mixed mainly or solely with cotton
Woven other fabrics of yarns of different color containing 85% by
0
weight
of synthetic filaments, mixed mainly or solely with cotton
Woven printed other fabrics containing 85% or less by weight of
0
synthetic filaments, mixed mainly or solely with cotton
Unbleached or bleached woven other fabrics mixed mainly or solely
0
with
artificial filaments
Dyed woven other fabrics mixed mainly or solely with artificial
0
filaments
Woven other fabrics of yarns of different color mixed mainly or
0
solely with
artificial filaments
Printed woven fabrics mixed mainly or solely with artificial
0
filaments
Woven fabrics obtained from high tenacity yarn of viscose rayon 0
Unbleached or bleached woven other fabrics, containing 85% or
0
more by
weight of artificial filament or strip or the like
Dyed fabrics containing 85% or more by weight of artificial
0
filament or
strip or the like
Woven other fabrics of yarns of different color containing 85% or
0
more by
weight of artificial filament or strip or the like
Printed woven other fabrics containing 85% or more by weight of
0
artificial
filament or strip or the like
Unbleached or bleached woven other fabrics mixed mainly or solely
0
with
synthetic filaments
Dyed woven other fabrics mixed mainly or solely with synthetic
0
filaments
0
0
0
0
0
0
0
0
0
0
0
0
0
Attachment 1
Customs Duties
HS code
Description
Import
Woven other fabrics of yarns of different color mixed mainly or
0
solely with
synthetic filaments
Printed woven other fabrics mixed mainly or solely with synthetic
54 08 34 000
0
filaments
55
Manmade staple fibers
0
54 08 33 000
Export
0
0
0
56
Special yarns; twine, cordage, ropes and cables
0
0
57
Carpets and other textile floor coverings
10
0
58
Special woven fabrics; tufted textile fabrics; tapestries; lace; and
10
0
16
embroidery
58 03
Woven pile fabrics and chenille fabrics, other than fabrics of
heading
5802 or 5806
Terry toweling and similar woven terry fabrics, other than narrow
fabrics
of heading 5806; tufted textile fabrics, other than products of
heading 5703
Gauze, other than narrow fabrics of heading 5806
58 0410
Tulles and other net fabrics
0
0
58 04 21
Mechanically made lace of manmade fibers
0
0
580429
Mechanically made lace of other textile materials
0
0
58 04 30 000 Hand-made lace
Hand-woven tapestries of the type Flanders, Aubusson, Beauvais
58 05 00 000
and
the like, and needle-worked tapestries (for example, petit point,
cross
stitch), whether or not made up
Woven pile fabrics (including terry toweling and similar terry
58 0610 000
fabrics) and
chenille fabrics
Other woven fabrics, containing by weight 5 percent or more of
58 06 20 000
elastomenc yarn or rubber thread
0
0
0
0
0
0
0
0
58 06 31 000 Other woven fabrics of cotton
0
0
58 06 32
0
0
0
0
Fabrics consisting of warp without weft assembled by means of an
0
adhe-
0
58 01
58 02
Other woven fabrics of chemical yarns
58 06 39 000 Other textile materials of wool or fine animal hair
58 06 40 000
0
0
0
0
0
0
sive (bolducs)
58 0710
Labels, badges and similar articles of textile materials, in the piece,
0
in
0
strips or cuUo shape or size but not embroidered
58 07 90
Other labels, badges and similar articles of textile materials, in the
0
piece,
0
in strips or cut to shape or size, but not embroidered
58 08 10 000
Braids in the piece
58 08 90 000 Other braids in the piece
0
0
0
0
17
HS code
Description
Import
Export
581010
Woven fabrics of metal thread and woven fabrics of a kind used in
0
apparel, as furnishing fabrics or for similar purposes not elsewhere
specified or
included
Embroidery without visible ground
0
581091
Other embroidery of cotton
0
0
581092
Embroidery in the piece of man made fibers
0
0
581099
0
59
Other embroidery of textile materials
0
Quilted textile products in the piece, composed of one or more
0
layers of
textile materials assembled with padding by stitching or otherwise,
other
than embroidery of heading 5810
Impregnated, coated, covered or laminated textile fabrics
0
5904
Linoleum
0
60
Knitted or crocheted fabrics
0
0
61
Apparel articles from knitted or crocheted fabrics
10
0
62
Apparel articles, not knitted or crocheted
10
0
63
Other made up textile articles
10
0
64
Footwear
10
0
6406
Footwear parts thereof
0
0
65
Headgear
10
0
66
Umbrellas, walking-sticks and whips
10
0
67
Downy products, artificial flowers
10
0
68
Products made of stone, plaster, cement, asbestos, mica materials
10
0
681290100
0
0
0
0
0
0
69
Other fibers from processing of asbestos for civil aviation
Brake linings and pads, based on asbestos and other minerals for
civil aviation
Other friction materials from processed asbestos and other minerals
for
civil aviation
Ceramic products
10
0
70
Glass and glassware
0
0
7004
Glass (drawn, blown and colored)
10
0
7005
Float glass & surface ground or polished glass
10
0
Rear-view mirrors for vehicles
Glass containers of a capacity up 2.5liter and exceeding for drinks
701090310
and
beverages colored and colorless
701090410
7010 90430
10
0
10
0
58 09 00 000
0
0
I
5811 00000
681310100
':.".681390100
I
7009
0
0
10
18
-
Attachment 1
Customs Duties
HS code
Description
Import
Export
10
0
Glassware for table and kitchen
Glass paving blocks, bricks and other articles for decorative
purposes
Glass imitation pearls
10
0
10
0
10
0
Pearls, precious or semiprecious stones, precious metals and articles thereof; imitation jewelry; coins
Pearls
0
0
10
0
10
0
10
0
7115
Articles of jewelry & parts of precious metal
Articles of goldsmiths'/silversmiths' wares and parts thereof of
precious metals
Other articles of precious metal
10
0
7117
Imitation jewelry
10
0
7118
Coin
10
0
72
Iron and steel
0
0
73
Articles of iron or steel
0
0
7323
Household articles & parts thereof
10
0
74
Copper and articles thereof
0
0
75
Nickel and articles thereof
0
0
0
0
10
0
0
0
0
0
0
0
10
0
701090450
701090470
701090510
701090530
701090550
701090570
7013
7016
7018
71
7101
7113
7114
76
7615
761511 000
761519
Aluminum and articles thereof
Table, kitchen or other household articles and parts thereof, of
aluminum
Pot scourers and scouring or polishing pads, gloves and the like of
aluminum
Cooking and kitchen ware or other household articles and parts
thereof
from aluminum
761520000 Sanitary ware and parts thereof from aluminum
7616
Other articles of aluminium
19
Nails, tacks, staples (other than those of heading 8305), screws,
bolts,
nuts. screw hooks. rivets, cotters, cotter pins, washers and similar
articles
761691 000 Cloth, grill, netting and fencing, of aluminum wire
761610000
0
0
0
0
Import
Export
85
Description
Electrical machinery and equipment; sound recorders;
television
image and sound recorders and reproducers
10
0
8501
Electric motors and generators (excluding generating sets)
0
0
8502
Electric generating sets and rotary converters
Parts suitable for use solely or principally with the machines of
heading
8501 or 8502
Electrical transformers, static converters (for example, rectifiers)
and inductors
Electromagnets; permanent magnets and articles intended to
become
permanent magnets after magnetization; electromagnetic or
permanent
magnet chucks, clamps and similar holding devices;
electromagnetic
couplings, clutches and brakes; electromagnetic lifting heads
0
0
0
0
0
0
0
0
850710100
lead-acid batteries of a kind used for engines for aircraft
0
0
8507 20 100
Other lead-acid batteries of a kind used for engines of aircraft
0
0
8507 30 100
Nickel-cadmium storage batteries for civil aviation
0
0
8507 40 100
Nickel-iron storage batteries for aircraft for civil aviation
0
0
8507 80 100
Other lead acid batteries for civil aviation
0
0
8507 90 100
Parts of electric storage batteries for civil aviation
0
0
8508
Electromechanical hand tools with self-contained electric motor
Electrical ignition or starting equipment of a kind used for sparkignition
or compression-ignition internal combustion engines (for example,
ignition magnetos, magneto-dynamos, ignition coils, spark plugs and
glow
plugs, starter motors); generators (for example, dynamos,
alternators)
and cut-outs of a kind used in conjunction with such engines
Electric (including electrically heated gas), laser or other light or
photon
beam, ultrasonic, electron beam, magnetic pulse or plasma arc
0
0
0
0
0
0
Attachment 1
Customs Duties
HS code
8503
8504
8505
8511
8515
20
soldering, brazing or welding machines and apparatus, whether or not
capable
of cutting; electric machines and apparatus for hot spraying of
metals or
cermets. Brazing or soldering machines and apparatus
851621
Storage heating radiators
851629
Other electric space heating apparatus and electric soil heating
851680100
851711 000
Electric heating resistors assembled only with simple insulated
former
and electrical connections, used for anti-icing or deicing in civil
aviation
0
0
0
0
0
Line telephone sets with cordless handsets
0
0
0
0
0
0
851721 000 Facsimile machines
0
0
851722000 Teleprinters
0
0
851719000 Videophones
851719900Other telephone apparatus
\
I
0
HS code
Description
Import
Export
851750100
Apparatus for carrier-current line systems or for digital line systems
0
0
851750900
Apparatus for carrier-current line systems
0
0
851780100
Telephonic Intercom systems
0
0
851780900
Other electrical apparatus for line telephony or line telegraphy
0
0
851790110
Electronic modules for apparatus of subheading 851750100
0
0
851790190
Other parts for apparatus of subheading 851750100
0
0
85 1790 820
Electronic modules for other apparatus
0
0
851790880
Other apparatus's parts
0
0
851810100
Microphones and their stands for civil aviation
Microphones having a frequency range of 300 Hz to 3.4 kHz with a
diameter of not exceeding 10 mm and a height not exceeding 3 mm, for
0
0
0
0
851810200
21
851821100
0
0
0
0
0
0
0
0
0
0
851830200
Loudspeakers having a frequency range of 300 Hz to 3.4 kHz with a
diameter of not exceeding 50 mm, for telecommunication use
Head-phones, ear-phones combined with microphones for civil
aviation
Line telephone handsets
0
0
851840100
Audio-frequency electric amplifiers for civil aviation
0
0
851850100
Electric sound amplifier sets for civil aviation
0
0
85 20 20 000
0
0
852090100
Telephone answering machines
Sound recording or reproducing other apparatus, whether or not
incorporating a sound tuner for civil aviation
0
0
852290510
Electronic modules for telephone answering machines
0
0
0
0
0
0
0
0
0
0
852313000
Magnetic tapes, unrecorded of a width not exceeding 4 mm
Magnetic tapes, unrecorded of a width exceeding 4 mm but not
exceeding 6.5 mm
Magnetic tapes, unrecorded of a width exceeding 6.5mm
0
0
85 23 20
Magnetic disks, unrecorded
0
0
85 23 90 000
Other ready diskettes, unrecorded
0
0
851822100
851829100
851829200
85 18 30 100
j
c
l
I
I
telecommunication use
Single loudspeakers, mounted in their enclosures for civil aviation
Multiple loudspeakers, mounted in the same enclosure for civil
aviation
Other loudspeakers for civil aviation
1
Magnetic tape-type video recording or reproducing apparatus,
whether
or not incorporating a video tune for civil aviation
Assemblies and subassemblies of articles provided for in
852290100
subheading
8520.90, consisting of two or more pieces fastened or joined
together for
civil aviation
8521 10 100
I
1
I
85 23 11000
852312000
21
Attachment 1
Customs Duties
HS code
Description
85 24 31 000 Disks for laser systems for reproduction of sounds and images
Magnetic tapes for reproducing phenomena other than sound or
85 24 40
image
Other diskettes for reproducing phenomena other than sound or
85 24 91 000
image
8525 10
Transmission apparatus
Transmission apparatus incorporating reception apparatus for civil
852520100
aviation
Import
Export
0
0
0
0
0
0
0
0
0
0
22
85 25 30
Television cameras
Still image video cameras and other video camera recorders; digital
85 25 40
cameras
Radar apparatus, radio navigational aid apparatus and radio remote
8526
control apparatus
Reception apparatus for radiotelephony, radiotelegraphy or radio
852790100
broadcasting for civil aviation
8528 12 900 Electronic modules for installation in calculating machines
Reception apparatus for television, blck and white or other
monochrome
Video projectors reproducing digital information from calculating
8528 30 050
machines
Antennas and antenna reflectors of all kinds; parts suitable for use
852910100'
therewith for civil aviation
852990100Blocks and sub-groups for the apparatus of subheadings 85261010,
85269111,85269119,85269210 for civil aviation
Parts for devices for the apparatus of subheadings 8525 10 500,
8529 90 400
8525 20
9.10, 852520990, 852940 110, 852790920 points
Electrical signaling, safety or traffic control equipment for railways,
8530
streetcar lines, subways, roads, inland waterways, parking facilities, port
installations or airfields (other than those of heading 8608)
Electric sound or visual signaling apparatus other than those of
8531
heading
8512 or 8530
8528 13000
8532
8533
8534
8535
Electrical capacitors, fixed, variable or adjustable
Electrical resistors (including rheostats and potentiometers), other
than
heating resistors
Printed-circuit boards
Electrical apparatus for switching or protecting electrical circuits, or
for
making connections to or in electrical circuits (for example,
switches,
fuses, lightning arresters, voltage limiters, surge suppressors, plugs,
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
junction boxes), for a voltage exceeding 1,000 V
8536
Electrical apparatus for switching or protecting electrical circuits, or
for
making connections to or in electrical circuits (for example,
switches,
relays, fuses, surge suppressors, plugs, sockets, lamp-holders,
junction
boxes), for a voltage not exceeding 1,000 V
23
HS code
8537
8538
I
I
Description
Boards, panels, consoles, desks, cabinets and other bases, equipped
with two or more apparatus of heading 8535 or 8536, for electric
control
or the distribution of electricity, including those incorporating
instruments
or apparatus of chapter 90, and numerical control apparatus, other
than
switching apparatus of heading 8517
Parts suitable for use solely or principally with the apparatus of
heading
8535 - 8537 not specified in any other place
Export
0
0
0
853910100
Sealed beam lamp units for civil aviation
0
0
8541
Diodes, transistors and similar semiconductor devices
0
8542
Electronic integrated circuits and micro assemblies
0
0
854311 000
Ion implanters designed for doping semiconductor materials
0
0
854381 000
Proximity cards and tags
Other electric machines and apparatus with special functions not
specified in any other place
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
85 43 89
854389100Flight data recorders for civil aviation
I
Import
0
Assemblies and subassemblies for flight data recorders, consisting
854390100
of
two or more parts or pieces fastened or joined together
85 43 90 200
Electronic modules for calculating machines
For devices of subheadings 854311000, 854330200, 854389650 or
8543 90 300
854389730
Insulated (including enameled or anodized) wire, cable (including
8544
coaxial cable) and other insulated electric conductors, whether or not
fitted
with connectors; optical fiber cables, made up of individually
sheathed
fibers, whether or not assembled with electric conductors or fitted
with
connectors
Carbon electrodes, carbon brushes, lamp carbons, battery carbons
8545
and
other articles of graphite or other carbon, with or without metal, of a
kind
used for electrical purposes
8546
8547
Electrical insulators of any material
Insulating fittings for electrical machines, appliances or equipment,
being
fittings wholly of insulating material apart from any minor
components of
metal (for example, threaded sockets) incorporated during molding
soleIy for the purposes of assembly, other than insulators of heading
8546,
0
24
electrical conduit tubing and joints therefor, of base metal lined with
insulating material
Waste and scrap of primary cells, primary batteries and electric
storage
batteries; spent primary cells, spent primary batteries and spent
electric
storage batteries; electrical parts of machinery or apparatus, not
specified or included elsewhere in this chapter
8548
0
0
86
Locomotives, trams, wagons and parts thereof
0
0
87
Vehicles, except railways
10
0
8701
Tractors
0
0
23
Attachment 1
Customs Duties
HS code
Description
Motor vehicles for the transport of ten or more persons, including
the driver
Passenger motor vehicles (trolleybus)
Import
Export
0
0
0
0
Motor vehicles for transport of goods
Special purpose motor vehicles, other than those principally
designed for
the transport of persons or goods (for example, wreckers, mobile
cranes,
fire fighting vehicles, concrete mixers, road sweepers, spraying
vehicles,
mobile workshops, mobile radiological units)
0
0
0
0
0
0
0
0
0
0
8713
Parts and devices for transport means of subheadings 8701, 8705
Works trucks, self-propelled, not fitted with lifting Or handling
equipment,
of the type used in factories, warehouses, dock areas or airports for
short
distance transport of goods; tractors of the type used on railway
station
platforms; parts of the foregoing vehicles
Tanks and other armored fighting vehicles, motorized, whether or
not fitted with weapons, and parts of such vehicles
Invalid carriages
0
0
8714
Parts and accessories of invalid carriages
0
0
88
Aircraft, spacecraft, and parts thereof
0
0
89
Ships, boats and floating structures
0
0
90
0
0
900610100
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments/apparatus
Cameras of a kind used for preparing printing plates or cylinders
0
0
9006 99 000
Parts for photographic cameras, flash bulbs, etc.
0
0
8702
870390100
8704
8705
87 08 99
8709
8710
25
9096
Photo cabinet, flash bulbs
10
0
9009
Photocopying apparatus
10
0
91
Clocks and watches and parts thereof
10
0
910400100
Clocks for civil aviation
0
0
9108-9112,9114 Parts for clocks and watches
0
0
92
Musical instruments; parts and accessories thereof
0
0
93
Arms and ammunition
.0
0
10
0
0
0
0
0
0
0
94
Furniture; bedding, mattresses, cushions etc; other lamps & lighting fittings, prefabricated buildings
9401 10100 Seats of a kind used for aircraft non-leather upholstered
9402
Medical furniture
9403 20 100 Other metal furniture for civil aircraft
HS code
Description
9403 70 100
Plastic furniture for civil aviation
940510 100
Plastic or non-precious metallic chandelier and other illuminating
devices
for civil aviation
Import
Export
0
0
0
0
9405 60 100Illuminated signs, illuminated nameplates for civil aviation
0
0
9405 92 100Lamps parts of plastics for 9405 10 & 9405 60 codes
0
0
0
0
Parts for lamps and lighting fittings,
940599 100
mentioned
groups for civil aviation
in 9405 10 & 9405 60
9406
Prefabricated buildings
0
0
95
Toys, games & sports equipment
0
0
9504
Articles for funfair, table or parlour games,
10
0
9506
Articles & equipment for sports
10
0
9508 00 000
Merry-go-rounds, shooting galleries or fairground amusements, etc.
10
0
96
Miscellaneous manufactured articles
10
0
97
Works of art
10
0
26
Attachment 2
The List of Goods Imported Duty Free by Commercial Companies for Replenishment of Their Capital Stocks
Code
Description
3925
Builders' ware of plastics, not elsewhere specified or included
Excluding 92530
Shutters, blinds (including Venetian blinds) and similar articles and parts thereof
Worked monumental or building stone (except slate) and articles thereof, other than
goods of
heading 6801; mosaic cubes and the like, of natural stone (including slate), whether
or not on a
backing; artificially colored granules, chippings and powder, of natural stone
(including slate)
Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example,
kieselguhr,
tripolite or diatomite) or of similar siliceous earths
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods,
other than
those of siliceous fossil meals or similar siliceous earths
6802
6901
6902
6904
Ceramic building bricks, flooring blocks, support or filler tiles and the like
6906
Ceramic pipes, conduits, guttering and pipe fittings
Drawn glass and blown glass, in sheets, whether or not having an absorbent,
reflecting or nonreflecting layer, but not otherwise worked
Float glass and surface ground or polished glass, in sheets, whether or not having an
absorbent,
reflecting or non-reflecting layer, but not otherwise worked
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded
glass, whether
or not wired, of a kind used for building or construction purposes; glass cubes and
other glass
smallwares, whether or not on a backing, for mosaics or similar decorative purposes;
leaded
glass windows and the like; multicellular or foam glass in blocks, panels, plates,
shells or similar
forms
Armored or reinforced safes, strong-boxes and doors and safe deposit lockers for
strong-rooms,
cash or deed boxes and the like, and parts thereof, of base metal
Air conditioning machines, comprising a motor-driven fan and elements for changing
the temperature and humidity, including those machines in which the humidity cannot be
separately regulated; parts thereof
7004
7005
7016
8303
8415
841840
841850
Freezers of the upright type, not exceeding 900 liters capacity
Other refrigerating or freezing chests, cabinets, display counters, showcases and
similar refrigerating or freezing furniture
27
Attachment 2
The List of Goods Imported Duty Free by Commercial Companies for Replenishment of Their Capital Stocks
Code
Description
8703
Motor cars and other motor vehicles principally designed for the transport of persons
(other than
those of heading 8702), including station wagons and racing cars
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or
without side-
8711
cars; side-cars
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof
9105
Clocks other than wrist-watches, pocket-watches, other clocks
9506
Articles and equipment for general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or included elsewhere in this chapter;
swimming
pools and wading pools; parts and accessories thereof
Merry-go-rounds, boat-swings, shooting galleries and other fairground amusements;
travelling
circuses and travelling menageries; travelling theaters; parts and accessories thereof
9508
97
Works of art, collectors' pieces and antiques
28