CUSTOMS AND EXCISE ACT, AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/...)
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1 Government Gazette No. No. R. CUSTOMS AND EXCISE ACT, AMENDMENT OF SCHEDULE NO. 1 (NO. 1/1/...) In terms of section 48 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 1 to the said Act is hereby amended, with effect from 1 January 2019, to the extent set out in the Schedule hereto. DEPUTY MINISTER OF FINANCE SCHEDULE By the deletion of the following: Containing pentafluoroethane, propane and chlorodifluoromethane (R-402A) or (R-402B) Containing propane, chlorodifluoromethane and octfluoropropane (R-403A) or (R-403B) Containing chlorodifluoromethane, 1,1-difluoroethane and chlorotetrafluoroethanes (R-401A) or (R-401B) Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane (R-402A) or (R-402B) Containing propane, chlorodifluoromethane and octfluoropropane (R-403A) or (R-403B) Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane
2 (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and chlorotetrafluoroethanes (R-401A) or (R-401B)
3 By the deletion of the following: Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing Pentafluoroethane, propane and chlorodifluoromethane (R-402A) or (R-402B) Containing propane, chlorodifluoromethane and octfluoropropane (R-403A) or (R-403B) Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containg chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and chlorotetrafluoroethanes (R-401A) or (R-401B) Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane (R-402A) or (R-402B) Containing propane, chlorodifluoromethane and octfluoropropane (R-403A) or (R-403B) Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500)
4 By the deletion of the following: Containing chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and chlorotetrafluoroethanes (R-401A) or (R-401B) Containing pentafluoroethane, propane and chlorodifluoromethane (R-402A) or (R-402B) Containing propane, chlorodifluoromethane and octfluoropropane (R-403A) or (R-403B) Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and chlorotetrafluoroethanes (R-401A) or (R-401B) Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A) Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing pentafluoroethane, propane and chlorodifluoromethane (R-402A) or (R-402B) Containing propane, chlorodifluoromethane and octfluoropropane (R-403A) or (R-403B) Containing dichlorodifluoromethane and 1,1-difluoroethane (R-500) Containing chlorodifluoromethane and chloropentafluoroethane (R-502) Containing chlorodifluoromethane, 1,1-difluoroethane and chlorotetrafluoroethanes (R-401A) or (R-401B) Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A) Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408A)
5 By the deletion of the following: Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (409B) Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B) Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R-418A) Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B) Containing 1,1,1-trifluoroethane, pentafluoroethane and 1,1,1-2-tetrafluoroethane (R-404A) Containing difluoromethane, pentafluoroethane and 1,1,1,2-tetrafluoroethane (R-407A), (R-407B), (R-407C), (R-407D) or (R-407E) Containing 1,1,1,2-tetrafluoroethane, difluoromethane and pentafluoroethane (R-407F) (LT) Containing difluoromethane and pentafluoroethane (R-410A) Containing difluoromethane, 1,1,1,2-tetrafluoroethane and iso-butane (R-422D) Containing pentafluoroethane and 1,1,1-trifluoroethane (R-507) Containing trifluoromethane and perfluoroethane (R-508A) or (R- 508B) Of a thickness exceeding 0,18 mm but not exceeding 6 mm With dimensions not exceeding 185 mm (length) x 125 mm (width) x 195 mm (height) u u 15% 5% 15% 15% 13,5% 5% 15% By the insertion of the following: Cane or beet sugar syrup
6 By the insertion of the following: Containing 1,1,1-trifluoroethane, pentafluoroethane and 1,1,1-2- tetrafluoroethane (R-404A) Containing difluoromethane, pentafluoroethane and 1,1,1,2- tetrafluoroethane (R-407A), (R-407B), (R-407C), (R-407D) or (R- 407E) Containing 1,1,1,2-tetrafluoroethane, difluoromethane and pentafluoroethane (R-407F) (LT) Containing difluoromethane and pentafluoroethane (R-410A) Containing pentafluoroethane and 1,1,1-trifluoroethane (R-507) Containing trifluoromethane and perfluoroethane (R-508A) or (R- 508B) Of a thickness exceeding 0,18 mm but not exceeding 6 mm: Of poly(ethylene terephthalate) with a diameter exceeding 0.18 mm 15% 9% 5% 15% % 9% 5% 15% Incorporating hooks and eyelets or other fastening devices 45% 27% 20% 45% % 27% 20% 45% Incorporating a protective toe cap of other material (e.g. fibreglass, 2u 30% 20% 20% 30% kevlar or carbon fibre),with an impact strength of 200 Joules or more u 30% 20% 20% 30% Incorporating a protective toe cap of other material (e.g. fibreglass, 2u 30% 20% 20% 30% Kevlar or carbon glass), with an impact strength of 200 Joules or more Incorporating a protective toe cap of other material (e.g. fibreglass, 2u 30% or 500c/2u 20% 20% 30% or 500c/2u Kevlar or carbon glass), with an impact strength of 200 Joules or more Incorporating a protective toe cap of other material (e.g. fibreglass, 2u 30% or 500c/2u 20% 20% 30% or 500c/2u kevlar or carbon fibre), with an impact strength of 200 Joules or more : Of a width exceeding 6 mm but not exceeding 35 mm Of a thickness of less than 0.45 mm Of a thickness of less than 0.45 mm
7 By the insertion of the following: Of a thickness of less than 0.45 mm Of a thickness of less than 0.45 mm Of a thickness of less than 0.45 mm Plated or coated with copper Of a thickness of less than 0,45 mm Plated or coated with copper : Roof tiles, with dimensions not exceeding a width of 397 mm, a length of mm and a thickness of 0,45 mm % 15% 13,5% Top load machines, fully automatic u With dimensions not exceeding 185 mm (length) x 125 mm (width) x 195 mm (height): Used 15% 15% 13,5% u 5% 5% u 5% 5% u 15% 15% Of electric accumulators of lead-acid, of a kind for starting piston engines, of tariff heading
8 By the substitution of the following: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 25% 15% 25% Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 25% 8,25% 25% Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 25% 8,25% 25% % 15% 25% Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus 25% 15% 25% keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 25% 8,25% 25% Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 25% 15% 25% Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) % 15% 25% Tilapias (Oreochromis spp.) 25% 15% 25% Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 25% 15% 25% Nile Perch (Lates niloticus) 25% 15% 25% % 15% 25% Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 25% 15% 25% Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 25% 15% 25% Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 25% 15% 25% Scophthalmidae and Citharidae) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 25% 15% 25% Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Dogfish and other sharks 25% 15% 25% Rays and skates (Rajidae) 25% 15% 25% % 15% 25%
9 By the substitution of the following: Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 25% 15% 25% Salmonidae 25% 15% 25% Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 25% 15% 25% Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Dogfish and other sharks 25% 15% 25% Rays and skates (Rajidae) 25% 15% 25% % 15% 25% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 22,5% % 15% 25% % 15% 25% % 15% 25% % 15% 25%
10 By the substitution of the following: % 15% 25% % 15% 25% Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., 25% 15% 25% Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 25% 15% 25% Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae % 15% 25% Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 25% 8,25% 25% Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 25% 15% 25% Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., 25% 15% 25% Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) % 15% 25% Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., 25% 15% 25% Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 25% 15% 25% Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) % 15% 25% % 15% 25%
11 By the substitution of the following: Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Sardines (Sardine pilchardus), in oil, in airtight metal containers Frozen Frozen Frozen, frozen 25% 25% 2,4c/ net 25% or 200c/ 25% or 200c/ 25% or 200c/ 25% or 200c/ 15% 15% 1,44c/ net 15% or 120c/ 15% or 120c/ 15% or 120c/ 15% or 120c/ , including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 per cent by mass of fructose: Containing chlorodifluoromethane, iso-butane and 1-chloro-1,1-difluoroethane (R-406A): Containing chlorodifluoromethane, 1,1,1-trifluoroethane and pentafluoroethane (R-408 A): Containing chlorodifluoromethane, chlorotetrafluoroethanes and 1-chloro-1,1-difluoroethane (R-409A) or (R-409B): Containing chlorodifluoromethane and 1,1-difluoroethane (R-415B): Containing propane, chlorodifluoromethane and 1,1-difluoroethane (R418A): Containing chlorodifluoromethane and 1-chloro-1,1-difluoroethane (R-22/R-142B): Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): : Brassiéres: : Corrugated: : Plated or coated with aluminium-zinc alloys: Painted, varnished or coated with plastics: : Plated or coated with other base metals: 25% 25% 2,4c/ net 25% or 200c/ 25% or 200c/ 25% or 200c/ 25% or 200c/
12 By the substitution of the following: wise plated or coated with zinc: : Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:
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