Annex 4.2 * Product Specific Rules of Origin. Headnote. chapter means a chapter of the Harmonized System;

Transcription

1 Annex 4.2 * Product Specific Rules of Origin Headnote 1. The following definitions apply to this Annex: (a) (b) (c) chapter means a chapter of the Harmonized System; heading means the first four digits in the tariff classification number under the Harmonized System; and subheading means the first six digits in the tariff classification number under the Harmonized System. 2. The specific rule, or specific set of rules, that applies to a particular subheading under that chapter as the case may be, is set out immediately adjacent to the chapter in the column entitled Product Specific Rules. 3. A requirement of a change in tariff classification applies only to non-originating materials. 4. The product specific rules in this Annex are structured on the basis of the Harmonized System, including its General Rules of Interpretation, Section Notes and Chapter Notes. 5. Where a subheading is subject to alternative Product Specific Rules, it shall be sufficient to comply with one of the rules. * This Annex is based on the Harmonized System 2012.

2 01.01 Live horses, asses, mules and hinnies. - Horses: Pure-bred breeding animals CC Other CC Asses CC Other CC Live bovine animals. - Cattle: Pure-bred breeding animals CC Other CC - Buffalo: Pure-bred breeding animals CC Other CC Other: CC Live swine Pure-bred breeding animals CC - Other: Weighing less than 50 kg CC Weighing 50 kg or more CC Live sheep and goats Sheep: CC Goats: CC Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more than 185 g: Fowls of the species Gallus domesticus CC Turkeys CC Ducks CC Geese CC Guinea fowls CC - Other: Fowls of the species Gallus domesticus: CC Other: CC Other live animals. - Mammals: Primates CC Whales, dolphins and porpoises (mammals of the CC order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinipedia) Camels and other camelids (Camelidae) CC Rabbits and hares CC Other CC Reptiles (including snakes and turtles) CC - Birds: Birds of prey CC Psittaciformes (including parrots, parakeets, macaws CC and cockatoos) Ostriches; emus (Dromaius novaehollandiae) CC Other CC - Insects: Bees CC Other CC Other CC Meat of bovine animals, fresh or chilled Carcasses and half-carcasses CC

3 Other cuts with bone in CC Boneless CC Meat of bovine animals, frozen Carcasses and half-carcasses CC Other cuts with bone in CC Boneless CC Meat of swine, fresh, chilled or frozen. - Fresh or chilled: Carcasses and half-carcasses CC Hams, shoulders and cuts thereof, with bone in CC Other CC - Frozen: Carcasses and half-carcasses CC Hams, shoulders and cuts thereof, with bone in CC Other CC Meat of sheep or goats, fresh, chilled or frozen Carcasses and half-carcasses of lamb, fresh or chilled CC - Other meat of sheep, fresh or chilled: Carcasses and half-carcasses CC Other cuts with bone in CC Boneless CC Carcasses and half-carcasses of lamb, frozen CC - Other meat of sheep, frozen: Carcasses and half-carcasses CC Other cuts with bone in CC Boneless CC Meat of goats CC Meat of horses, asses, mules or hinnies, fresh, chilled CC or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Of bovine animals, fresh or chilled CC - Of bovine animals, frozen: Tongues CC Livers CC Other CC Of swine, fresh or chilled CC - Of swine, frozen: Livers CC Other CC Other, fresh or chilled CC Other, frozen CC Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: Not cut in pieces, fresh or chilled CC Not cut in pieces, frozen CC Cuts and offal, fresh or chilled CC Cuts and offal, frozen: CC - Of turkeys: Not cut in pieces, fresh or chilled CC Not cut in pieces, frozen CC Cuts and offal, fresh or chilled CC Cuts and offal, frozen: CC - Of ducks: Not cut in pieces, fresh or chilled CC Not cut in pieces, frozen CC

4 Fatty livers, fresh or chilled CC Other, fresh or chilled CC Other, frozen CC - Of geese: Not cut in pieces, fresh or chilled CC Not cut in pieces, frozen CC Fatty livers, fresh or chilled CC Other, fresh or chilled CC Other, frozen CC Of guinea fowls CC Other meat and edible meat offal, fresh, chilled or frozen Of rabbits or hares CC Of primates CC Of whales, dolphins and porpoises (mammals of the CC order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals or the suborder Pinnipedia) Of reptiles (including snakes and turtles) CC Of camels and other camelids (Camelidae) CC Other CC Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. CC Of pigs CC Other CC Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. - Meat of swine: Hams, shoulders and cuts thereof, with bone in CC Bellies (streaky) and cuts thereof CC Other: CC Meat of bovine animals CC - Other, including edible flours and meals of meat or meat offal: Of primates CC Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses CC (mammals of the suborder Pinipedia Of reptiles (including snakes and turtles) CC Other: CC Live fish. - Ornamental fish: Freshwater CC Other CC - Other live fish: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Eels (Anguilla spp.) CC Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) CC Atlantic and Pacific bluefin tunas (Thunnus thynnus, CC CC

5 Thunnus orientalis) Southern bluefin tunas (Thunnus maccoyii) CC Other: CC Fish, fresh or chilled, excluding fish fillets and other fish meat of heading Salmonidae, excluding livers and roes: Trout (Salmo trutta, Oncorhynchus mykiss, CC Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Pacific salmon (Oncorhynchus nerka, Oncorhynchus CC gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic salmon (Salmo salar) and Danube salmon CC (Hucho hucho) Other CC - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Plaice (Pleuronectes platessa) CC Sole (Solea spp.) CC Turbots (Psetta maxima, Scophthalmidae) CC Other CC - Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: Albacore or longfinned tunas (Thunnus alalunga) CC Yellowfin tunas (Thunnus albacares) CC Skipjack or stripe-bellied bonito CC Bigeye tunas (Thunnus obesus) CC Atlantic and Pacific Bluefin tunas (Thunnus CC thynnus, Thunnus orientalis) Southern bluefin tunas (Thunnus maccoyii) CC Other CC - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes Herrings (Clupea harengus, Clupea pallasii) CC Anchovies (Engraulis spp.) CC Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sadinella spp.), brisling or sprats (Sprattus sprattus) Mackerel (Scomber scombrus, Scomber CC australasicus, Scomber japonicus) Jack and horse mackerel (Trachurus spp.) CC Cobia (Rachycentron canadum) CC Swordfish (Xiphias gladius) CC - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and CC CC

6 roes: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Haddock (Melanogrammus aeglefinus) CC Coalfish (Pollachius virens) CC Hake (Merluccius spp., Urophycis spp.) CC Alaska Pollack (Theragra chalcogramma) CC Blue whitings (Micromesistius poutassou, CC Micromesistius australis) Other CC - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: Tilapias (Oreochromis spp.) CC Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Eels (Anguilla spp.) CC Other CC - Other fish, excluding livers and roes: Dogfish and other sharks CC Rays and skates (Rajidae) CC Toothfish (Dissostichus spp.) CC Seabass (Dicentrarchus spp.) CC Seabream (Sparidae) CC Other CC Livers and roes CC Fish, frozen, excluding fish fillets and other fish meat of heading Salmoniae, excluding livers and roes: Sockeye salmon (red salmon) (Oncorhynchus nerka) CC Other Pacific salmon (Oncorhynchus gorbuscha, 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, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Other CC - Tilapias (Oreochromis spp.), catfish (Panagasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: Tilapias (Oreochromis spp.) CC Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) CC CC CC CC CC CC CC

7 Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., CC Cirrhinus spp., Mylopharyngodon piceus) Eels (Anguilla spp.) CC Other CC - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Plaice (Pleuronectes platessa) CC Sole (Solea spp.) CC Turbots (Psetta maxima, Scophthalmidae) CC Other CC - Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: Albacore or longfinned tunas (Thunnus alalunga) CC Yellowfin tunas (Thunnus albacares) CC Skipjack or stripe-bellied bonito CC Bigeye tunas (Thunnus obesus) CC Atlantic and Pacific bluefin tunas (Thunnus thynnus, CC Thunnus orientalis) Southern bluefin tunas (Thunnus maccoyii) CC Other CC - Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: Herrings (Clupea harengus, Clupea pallasii) CC Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Mackerel (Scomber scombrus, Scomber CC australasicus, Scomber japonicus) Jack and horse mackerel (Trachurus spp.) CC Cobia (Rachycentron canadum) CC Swordfish (Xiphias gladius) CC - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: Cod (Gadus morchua, Gadus ogac, Gadus macrocephalus) Haddock (Melanogrammus aeglefinus) CC Coalfish (Pollachius virens) CC Hake (Merluccius spp., Urophycis spp.) CC Alaska Pollack (Theraga chalcogramma) CC Blue whitings (Micromesistius poutassou, CC Micromesistius australis) Other CC - Other fish, excluding livers and roes: Dogfish and other sharks CC Rays and skates (Rajidae) CC CC CC CC

8 Toothfish (Dissostichus spp.) CC Seabass (Dicentrarchus spp.) CC Other CC Livers and roes CC Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): Tilapias (Oreochromis spp.) CC Catfish (Pangasius spp., Silurus spp., Clarias spp., CC Ictalurus spp.) Nile Perch (Lates niloticus) CC Other CC - Fresh or chilled fillets of other fish: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Other CC - Other, fresh or chilled: Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Salmoidae CC Fish of the families Bregmacerotidae, CC Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Other CC - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): CC CC CC CC CC

9 Tilapias (Oreochromis spp.) CC Catfish (Pangasius spp., Silurus spp., Clarias spp., CC Ictalurus spp.) Nile Perch (Lates niloticus) CC Other CC - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Cod (Gadus morhua, Gadus ogac, Gadus CC macrocephalus) Haddock (Melanogrammus aeglefinus) CC Coalfish (Pollachius virens) CC Hake (Merluccius spp., Urophycis spp.) CC Alaska Pollack (Theraga chalcogramma) CC Other CC - Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, CC Soleidae, Scophthalmidae and Citharidae) Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Herrings (Clupea harengus, Clupea pallasii) CC Tunas (of the genus Thunnus), skipjack or stripebellied CC bonito (Eethynnus (Katsuwonus) pelamis) Other CC - Other, frozen: Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Alaska Pollack (Theraga chalcogramma) CC Fish of the families Bregmacerotidae, CC Euclichthyidae, Gadidae, Macrouridae, Malanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theraga chalcogramma) Other CC Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption Flours, meals and pellets of fish, fit for human consumption Livers and roes of fish, dried, smoked, salted or in brine: - Fish fillets, dried, salted or in brine, but not smoked : CC CC CC CC CC

10 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Malanonidae, Merlucciidae, Moridae and Muraenolepididae CC Other CC - Smoked fish, including fillets, other than edible fish offal : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Herrings (Clupea harengus, Clupea pallasii) CC Trout (Salmo trutta, Oncorhynchus mykiss, CC Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Other CC - Dried fish, other than edible fish offal, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Other: CC - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii) CC Cod (Gadus morhua, Gadus ogac, Gadus CC macrocephalus) Anchovies (Engraulis spp.) CC Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp CC (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Other: CC - Fish fins, heads, tails, maws and other edible fish offal: Shark fins CC Fish heads, tails and maws CC Other CC Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before CC CC CC CC

11 or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. - Frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Lobsters (Homarus spp.) CC Crabs CC Norway lobsters (Nephrops norvegicus) CC Cold-water shrimps and prawns (Pandalus spp., CC Crangon crangon) Other shrimps and prawns CC Other, including flours, meals and pellets of CC crustaceans, fit for human consumption - Not frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): CC Lobsters (Homarus spp.): CC Crabs: CC Norway lobsters (Nephrops onrvegicus) CC Cold-water shrimps and prawns (Pandalus spp., CC Crangon crangon) Other shrimps and prawns CC Other, including flours, meals and pellets of crustaceans, fit for human consumption: CC Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption. - Oysters: Live, fresh or chilled CC Other CC - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: Live, fresh or chilled: CC Other: CC - Mussels (Mytilus spp., Perna spp.): Live, fresh or chilled: CC Other: CC - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): Live, fresh or chilled: CC Other: CC - Octopus (Octopus spp.): Live, fresh or chilled: CC Other: CC Snails, other than sea snails: CC - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): Live, fresh or chilled CC Other CC CC

12 - Abalone (Haliotis spp.) : Live, fresh or chilled CC Other CC - Other, including flours, meals and pellets, fit for human consumption : Live, fresh or chilled: CC Other: CC Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. - Sea cucumbers (Stichopus japonicus, Holothurioidae): Live, fresh or chilled CC Other CC - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) : Live, fresh or chiled CC Other CC Jellyfish (Rhopilema spp.) CC Other CC Milk and cream, not concentrated nor containing added sugar or other sweetening matter Of a fat content, by weight, not exceeding 1% CC Of a fat content, by weight, exceeding 1% but not CC exceeding 6% Of a fat content, by weight, exceeding 6% but not CC exceeding 10% Of a fat content, by weight, exceeding 10% CC Milk and cream, concentrated or containing added sugar or other sweetening matter In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: Not containing added sugar or other sweetening matter: Other: CC - Other: Not containing added sugar or other sweetening matter CC Other CC Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Yogurt: CC Other: CC Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. CC CC

13 Whey and modified whey, whether or not concentrated or containing added sugar or other CC sweetening matter: Other CC Butter and other fats and oils derived from milk; dairy spreads Butter CC Dairy spreads CC Other: CC Cheese and curd Fresh (unripened or uncured) cheese, including whey cheese, and curd Grated or powdered cheese, of all kinds: CC Processed cheese, not grated or powdered CC Blue-veined cheese and other cheese containing veins CC produced by Penicillium roqueforti Other cheese CC Birds eggs, in shell, fresh, preserved or cooked. - Fertilised eggs for incubation : Of fowls of the species Gallus domesticus CC Other CC - Other fresh eggs : Of fowls of the species Gallus domesticus CC Other CC Other CC Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. - Egg yolks: Dried CC Other CC - Other: Dried CC Other CC Natural honey. CC Edible products of animal origin, not elsewhere specified or included Human hair, unworked, whether or not washed or scoured; waste of human hair Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair Pigs, hogs or boars bristles and hair and waste thereof Other CC Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. CC Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers Feathers of a kind used for stuffing; down: CC Other: CC Bones and horn-cores, unworked, defatted, simply CC CC CC CC

14 prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products Ossein and bones treated with acid CC Other CC Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products Ivory; ivory powder and waste: CC Other: CC Coral and similar materials, unworked or simply CC prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical CC products, fresh, chilled, frozen or otherwise provisionally preserved Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption Bovine semen CC - Other: Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: Other: CC Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: Other live plants (including their roots), cuttings and slips; mushroom spawn Unrooted cuttings and slips: CC Trees, shrubs and bushes, grafted or not, of kinds CC which bear edible fruit or nuts Rhododendrons and azaleas, grafted or not CC Roses, grafted or not CC Other: CC Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. - Fresh: Roses CC Carnations CC Orchids CC Chrysanthemums CC Lilies (Lilium spp.) CC Other CC Other CC Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and CC CC CC

15 lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Fresh CC Other CC Potatoes, fresh or chilled Seed CC Other CC Tomatoes, fresh or chilled. CC Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Onions and shallots: CC Garlic: CC Leeks and other alliaceous vegetables: CC Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Cauliflowers and headed broccoli: CC Brussels sprouts CC Other: CC Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. - Lettuce: Cabbage lettuce (head lettuce) CC Other CC - Chicory: Witloof chicory (Cichorium intybus var. foliosum) CC Other CC Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Carrots and turnips: CC Other CC Cucumbers and gherkins, fresh or chilled. CC Leguminous vegetables, shelled or unshelled, fresh or chilled Peas (Pisum sativum) CC Beans (vigna spp., Phaseolus spp.) CC Other leguminous vegetables CC Other vegetables, fresh or chilled Asparagus CC Aubergines (egg-plants) CC Celery other than celeriac CC - Mushrooms and truffles: Mushrooms of the genus Agaricus CC Other CC Fruits of the genus Capsicum or of the genus CC Pimenta: Spinach, New Zealand spinach and orache spinach CC (garden spinach) - Other: Globe artichokes CC Olives CC Pumpkins, squash and gourds (Cucurbita spp.) CC Other CC Vegetables (uncooked or cooked by steaming or boiling in water), frozen Potatoes CC

16 - Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) CC Beans (Vigna spp., Phaseolus spp.) CC Other CC Spinach, New Zealand spinach and orache spinach CC (garden spinach) Sweet corn CC Other vegetables CC Mixtures of vegetables CC Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Olives: CC Cucumbers and gherkins: CC - Mushrooms and truffles: Mushrooms of the genus Agaricus: CC Other: CC Other vegetables; mixtures of vegetables: CC Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Onions CC - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: Mushrooms of the genus Agaricus CC Wood ears (Auricularia spp.) CC Jelly fungi (Tremella spp.) CC Other: CC Other vegetables; mixtures of vegetables: CC Dried leguminous vegetables, shelled, whether or not skinned or split Peas (Pisum sativum): CC Chickpeas (garbanzos): CC - Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: Small red (Adzuki) beans (Phaseolus or Vigna CC angularis): Kidney beans, including white pea beans (Phaseolus CC vulgaris): Bambara beans (Vigna subterranea or Voandzeia CC subterranea) Cow peas (Vigna unguiculata) CC Other: CC Lentils: CC Broad beans (Vicia faba var. major) and horse beans CC (Vicia faba var. equina, Vicia faba var. minor): Pigeon peas (Cajanus cajan) CC Other: CC Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith Manioc (cassava): CC Sweet potatoes CC Yams (Dioscorea spp.) CC CC

17 Taro (Colocasia spp.) CC Yautia (Xanthosoma spp.) CC Other: CC Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. - Coconuts: Desiccated CC In the inner shell (endocarp) CC Other CC - Brazil nuts: In shell CC Shelled CC - Cashew nuts: In shell CC Shelled CC Other nuts, fresh or dried, whether or not shelled or peeled. - Almonds: In shell CC Shelled CC - Hazelnuts or filberts (Corylus spp.) : In shell CC Shelled CC - Walnuts: In shell CC Shelled CC - Chestnuts (Castanea spp.) : In shell CC Shelled CC - Pistachios : In shell CC Shelled CC - Macadamia nuts : In shell CC Shelled CC Kola nuts (Cola spp.) CC Areca nuts CC Other: CC Bananas, including plantains, fresh or dried Plantains CC Other CC Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried Dates CC Figs CC Pineapples CC Avocados CC Guavas, mangoes and mangosteens: CC Citrus fruit, fresh or dried Oranges: CC Mandarins (including tangerines and satsumas); CC clementines, wilkings and similar citrus hybrids Grapefruit, including pomelos CC Lemons (Citrus limon, Citrus limonum) and limes CC (Citrus aurantifolia, Citrus latifolia) Other CC

18 08.06 Grapes, fresh or dried Fresh CC Dried CC Melons (including watermelons) and papaws (papayas), fresh. - Melons (including watermelons): Watermelons CC Other CC Papaws (papayas): CC Apples, pears and quinces, fresh Apples CC Pears CC Quinces CC Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Apricots CC - Cherries : Sour cherries (Prunus cerasus) CC Other CC Peaches, including nectarines CC Plums and sloes CC Other fruit, fresh Strawberries CC Raspberries, blackberries, mulberries and CC loganberries Black, white or red currants and goodseberries CC Cranberries, bilberries and other fruits of the genus CC Vaccinium Kiwifruit CC Durians CC Persimmons CC Other: CC Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Strawberries CC Raspberries, blackberries, mulberries, loganberries, CC black, white or red currants and gooseberries Other CC Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Cherries CC Other CC Fruit, dried, other than that of headings to 08.06; mixtures of nuts or dried fruits of this Chapter Apricots CC Prunes CC Apples CC Other fruit: CC Mixtures of nuts or dried fruits of this Chapter: CC Peel of citrus fruit or melons (including watermelons), CC fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Coffee, whether or not roasted or decaffeinated; coffee

19 husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, not roasted: Not decaffeinated : CC Decaffeinated: CTSH - Coffee, roasted: Not decaffeinated: CTSH Decaffeinated: CTSH Other: CTSH Tea, whether or not flavoured Green tea (not fermented) in immediate packings of a CC content not exceeding 3 kg: Other green tea (not fermented): CC Black tea (fermented) and partly fermented tea, in CC immediate packings of a content not exceeding 3 kg: Other black tea (fermented) and other partly CC fermented tea: Maté. CC Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. - Pepper: Neither crushed nor ground: CC Crushed or ground: CC - Fruits of the genus Capsicum or of the genus Pimenta : Dried, neither crushed nor ground CC crushed or ground CC Vanilla Neither crushed nor ground CC crushed or ground CC Cinnamon and cinnamon-tree flowers. - Neither crushed nor ground: Cinnamon (Cinnamomum zeylanicum Blume) CC Other CC Crushed or ground CC Cloves (whole fruit, cloves and stems) Neither crushed nor ground CC crushed or ground CC Nutmeg, mace and cardamoms. - Nutmeg : Neither crushed nor ground CC crushed or ground CC - Mace : Neither crushed nor ground CC crushed or ground CC - Cardamoms : Neither crushed nor ground CC crushed or ground CC Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. - Seeds of coriander : Neither crushed nor ground CC crushed or ground CC - Seeds of cumin : Neither crushed nor ground CC crushed or ground CC - Seeds of anise, badian, caraway or fennel; juniper

20 berries : Neither crushed nor ground CC crushed or ground CC Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. - Ginger : Neither crushed nor ground CC crushed or ground CC Saffron CC Turmeric (curcuma) CC - Other spices: Mixtures referred to in Note 1(b) to this Chapter CC Other CC Wheat and meslin. - Durum wheat : Seed CC Other CC - Other: Seed CC Other CC Rye Seed CC Other CC Barley Seed CC Other CC Oats Seed CC Other CC Maize (corn) Seed CC Other: CC Rice Rice in the husk (paddy or rough) CC Husked (brown) rice: CC Semi-milled or wholly milled rice, whether or not CC polished or glazed: Broken rice CC Grain sorghum Seed CC Other CC Buckwheat, millet and canary seeds; other cereals Buckwheat CC - Millet : Seed CC Other CC Canary seeds CC Fonio (Digitaria spp.) CC Quinoa (Chenopodium quinoa) CC Triticale CC Other cereals CC Wheat or meslin flour. CC Cereal flours other than of wheat or meslin Maize (corn) flour CC Other CC

21 11.03 Cereal groats, meal and pellets. - Groats and meal: Of wheat: CC Of maize (corn) CC Of other cereals: CC Pellets CC Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Rolled or flaked grains: Of oats CC Of other cereals: CC - Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats CC Of maize (corn) CC Of other cereals: CC Germ of cereals, whole, rolled, flaked or ground CC Flour, meal, powder, flakes, granules and pellets of potatoes Flour, meal and powder CC Flakes, granules and pellets CC Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading or of the products of Chapter Of the dried leguminous vegetables of heading CC Of sago or of roots or tubers of heading 07.14: CC Of the products of Chapter 8 CC Malt, whether or not roasted Not roasted CC Roasted CC Starches; inulin. - Starches: Wheat starch CC Maize (corn) starch CC Potato starch CC Manioc (cassava) starch CC Other starches: CC Inulin CC Wheat gluten, whether or not dried. CC Soya beans, whether or not broken Seed CC Other CC Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken Seed CC - Other : In shell CC Shelled, whether or not broken CC or QVC Copra. CC Linseed, whether or not broken. CC or QVC Rape or colza seeds, whether or not broken Low erucic acid rape or colza seeds CC Other CC Sunflower seeds, whether or not broken. CC

22 12.07 Other oil seeds and oleaginous fruits, whether or not broken Palm nuts and kernels CC - Cotton seeds : Seed CC Other CC Castor oil seeds CC Sesamum seeds CC Mustard seeds CC Safflower (Carthamus tinctorius) seeds CC Melon seeds CC - Other: Poppy seeds CC Other: CC Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Of soya beans CTH Other CTH Seeds, fruit and spores, of a kind used for sowing Sugar beet seeds CC - Seeds of forage plants: Lucerne (alfalfa) seeds CC Clover (Trifolium spp.) seeds CC Fescue seeds CC Kentucky blue grass (Poa pratensis L.) seeds CC Rye grass (Lolium multiflorum Lam., Lolium CC perenne L.) seeds Other CC Seeds of herbaceous plants cultivated principally for CC their flowers - Other: Vegetable seeds CC Other: CC Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Hop cones, neither ground nor powdered nor in the form of pellets Hop cones, ground, powdered or in the form of pellets; lupulin CC Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered Ginseng roots: CC Coca leaf: CC Poppy straw CC Other: CC Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. - Seaweeds and other algae: Fit for human consumption CC Other CC CC

23 - Other: Sugar beet CC Locust beans (carob) CC Sugar cane CC Chicory roots CC Other: CC Cereal straw and husks, unprepared, whether or not CC chopped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets Lucerne (alfalfa) meal and pellets CC Other CC Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Gum Arabic CC Other: CC Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. - Vegetable saps and extracts: Opium: CC Of liquorice CC Of hops CC Other: CC Pectic substances, pectinates and pectates CC - Mucilages and thickeners, whether or not modified, derived from vegetable products: Agar-agar CC Mucilages and thickeners, whether or not modified, CC derived from locust beans, locust bean seeds or guar seeds Other: CC Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Bamboos CC Rattans CC Other CC Vegetable products not elsewhere specified or included Cotton linters CC Other: CC Pig fat (including lard) and poultry fat, other than that of heading or Lard CC Other pig fat CC Other CC Fats of bovine animals, sheep or goats, other than those of heading Tallow CC

24 Other CC Lard stearin, lard oil, oleostearin, oleo-oil and tallow CC oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Fish-liver oils and their fractions: CC Fats and oils and their fractions, of fish, other than CC liver oils: Fats and oils and their fractions, of marine mammals: CC Wool grease and fatty substances derived therefrom CC (including lanolin) Other animal fats and oils and their fractions, whether CC or not refined, but not chemically modified Soya-bean oil and its fractions, whether or not refined, but not chemically modified Crude oil, whether or not degummed CC or QVC Other: CC Ground-nut oil and its fractions, whether or not refined, but not chemically modified Crude oil CC or QVC Other: CC Olive oil and its fractions, whether or not refined, but not chemically modified Virgin: CC Other: CC Other oils and their fractions, obtained solely from CC olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading Palm oil and its fractions, whether or not refined, but not chemically modified Crude oil CC Other: CC Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. - Sunflower-seed or safflower oil and fractions thereof: Crude oil CC Other: CC - Cotton-seed oil and its fractions: Crude oil, whether or not gossypol has been CC removed Other: CC Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. - Coconut (copra) oil and its fractions: Crude oil CC Other: CC - Palm kernel or babassu oil and fractions thereof: Crude oil CC Other: CC Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. - Low erucic acid rape or colza oil and its fractions: Crude oil CC