Trades Tax (Common Market For Eastern and Southern Africa Free Trade Area) Regulations, 2009

Statutory Instrument 50 of 2009

Trades Tax (Common Market For Eastern and Southern Africa Free Trade Area) Regulations, 2009

Citation: Statutory Instrument 50 of 2009
Primary work: Customs Management Act, 2011
Date: 8 November 2017
Language: English
Type: Statutory Instrument

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Seychelles

Customs Management Act, 2011

Trades Tax (Common Market For Eastern and Southern Africa Free Trade Area) Regulations, 2009

Statutory Instrument 50 of 2009

Commenced on 1 May 2009
[This is the version of this document at 8 November 2017.]

[These regulations were made under section 11 of the Trades Tax Act (Cap 240) and continued under section 272(1) of the Customs Management Act, 2011 (Act 22 of 2011).][SI 50 of 2009; 23 of 2010]

1. Citation

These Regulations may be cited as the Trades Tax (Common Market For Eastern and Southern Africa Free Trade Area) Regulations, 2009.

2. Interpretation

In these Regulations—“certificate” means the certificate of origin which is issued in accordance with the Treaty;“Member State” means a member State of the COMESA Free Trade Area;“Treaty” means the Treaty for the Establishment of the Common Market For Eastern and Southern Africa (COMESA).

3. Application of Regulations to Member State

These Regulations apply to the Member States listed in Schedule 1.

4. No customs duty payable

For the purpose of these Regulations, except for those goods specified in Schedule 2, trades tax shall not be payable on goods in accordance with Article 46(1) of the Treaty, where they—

(a)originate from a Member State; and

(b)are covered by a certificate:

Provided that a law of the Member State extends similar treatment to import of goods from Seychelles.

5. Refusal of certificate by Comptroller of taxes

(1)The Comptroller of Taxes shall refuse a certificate and declare it to be invalid, where he or she has reason to believe that the certificate is incomplete, false or misleading.

(2)Where a certificate is declared to be invalid under subreguiation (1), regulation 3 shall not apply with respect to those goods specified in Schedule 2.

Schedule 1 (Regulation 3)

List of COMESA Free Trade Area Member States

1.Republic of Burundi.

2.Republic of Comoros.

3.Republic of Djibouti.

4.Arab Republic of Egypt.

5.Republic of Kenya.

6.The Great Socialist People‘s Libyan Arab Jamahiriya.

7.Republic of Madagascar.

8.Republic of Malawi.

9.Republic of Mauritius.

10.Republic of Rwanda.

11.Republic of Sudan.

12.Republic of Zambia.

13.Republic of Zimbabwe.

Schedule 2 (Regulation 4)

Seychelles sensitive list for the COMESA Free Trade Area (FTA)

Part 1 – Revenue sensitive products

Column 1	Column 2	Column 3	Column 4	Column 5	Column 6
Tariff Heading	Hs Code	Descriptions	Unit	Rate of Trades Tax
				General	COMESA
22.03		Beer made from malt.
	2203.0010	In Immediate bottles made of PET or plastics	lt	45SR/LT	45SR/LT
	2203.0020	In Immediate containers made of other materials	lt	45SR/LT	45SR/LT
	2203.0030	In immediate containers made of metal	lt	45SR/LT	45SR/LT
	2103.2000	Tomato ketchup and other tomato sauces	Kg	50%	50%
	2103.9010	Chilli sauce	Kg	50%	50%
[inserted by regulation 2 of SI 23 of 2010 w.e.f. 3 March 2010]
21.06		Food preparations not elsewhere specified or included.
21.06	2106.9020	Liquid concentrates in immediate packaging for retail sale	lt	10SR/LT	10SR/LT
22.04		Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
	2204.1011	Sparkling wine	lt	60SR/LT	60SR/LT
	2204.1022	Having an alcoholic strength by volume not exceeding 15% vol.	lt	60SR/LT	60SR/LT
	2204.1031	In immediate bottles made of PET or plastics	lt	240SR/LT	240SR/LT
	2204.1032	In immediate containers made of other materialsHaving an alcoholic strength by volume exceeding 30% vol.In Immediate bottles made of PET or plasticsIn immediate containers made of other materials	lt	240SR/LT	240SR/LT
		Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
	2204.2111	In containers holding 2 L or less	lt	40SR/LT	40SR/LT
	2204.2112	Having an alcoholic strength by volume not exceeding 15% vol.	lt	40SR/LT	40SR/LT
	2204.2121	In immediate bottles made of PET or plastics	lt	60SR/LT	60SR/LT
	2204.2122	In immediate containers made of other materials	lt	60SR/LT	60SR/LT
	2204.2131	Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.	lt	240SR/LT	240SR/LT
	2204.2132	In immediate bottles made of PET or plasticsIn immediate containers made of other materialsHaving an alcoholic strength by volume exceeding 30% vol.In immediate bottles made of PET or plasticsIn immediate containers made of other materials	lt	240SR/LT	240SR/LT
	2204.2911	Other	lt	40SR/LT	40SR/LT
	2204.2912	Having an alcoholic strength by volume not exceeding 15% vol.	lt	40SR/LT	40SR/LT
	2204.2921	In immediate bottles made of PET or plastics	lt	60SR/LT	60SR/LT
	2204.2922	In immediate containers made of other materials	lt	60SR/LT	60SR/LT
	2204.2931	Having an alcoholic strength by volume exceeding 15% but not, exceeding 30% vol.	lt	240SR/LT	240SR/LT
	2204.2932	In immediate bottles made of PET or plasticsIn immediate containers made of other materialsHaving an alcoholic strength by volumes exceeding 30% vol.In immediate bottles made of PET or plasticsIn immediate containers made of other materials	lt	240SR/LT	240SR/LT
22.04
	2204.2951	Other grape must	lt	40SR/LT	40SR/LT
	2204.2952	Having an alcoholic strength by volume not exceeding 15% vol.	lt	40SR/LT	40SR/LT
	2204.2961	In immediate bottles made of PET or plastics	lt	60SR/LT	60SR/LT
	2204.2962	In immediate containers made of other materials	lt	60SR/LT	60SR/LT
	2204.2971	Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.	lt	240SR/LT	240SR/LT
	2204.2972	In immediate bottles made of PET or plasticsIn Immediate containers made of other materialsHaving an alcoholic strength by volume exceeding 30% vol.In immediate bottles made of PET or plasticsIn immediate containers made of other materials	lt	240SR/LT	240SR/LT
22.05		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
	2205.1011	In containers holding 2 L or less	lt	40SR/LT	40SR/LT
	2205.1012	Having an alcoholic strength by volume not exceeding 15% vol.	lt	40SR/LT	40SR/LT
	2205.1021	In immediate bottles made of PET or plastics	lt	60SR/LT	60SR/LT
	2205.1022	In immediate containers made of other materials	lt	60SR/LT	60SR/LT
	2205.1031	Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.	lt	240SR/LT	240SR/LT
	2205.1032	In immediate bottles made of PET or plasticsIn immediate containers made of other materialsHaving an alcoholic strength by volume exceeding 30% vol.Immediate bottles made of PET or plasticsIn Immediate containers made of other materials	lt	240SR/LT	240SR/LT
	2205.9011	Other	lt	40SR/LT	40SR/LT
	2205.9019	Having an alcoholic strength by volume not exceeding 15% vol.	lt	40SR/LT	40SR/LT
	2206.0021	In immediate bottles made of PET or plastics	lt	60SR/LT	60SR/LT
	2206.0029	In immediate containers made of other materials	lt	60SR/LT	60SR/LT
	2205.9031	Having an alcoholic strength by volume exceeding 15% but not exceeding 30% vol.	lt	240SR/LT	240SR/LT
	2205.9039	In immediate bottles made of PET or plasticsIn Immediate containers made of other materialsHaving an alcoholic strength by volume exceeding 30% vol.In immediate bottles made of PET or plasticsIn Immediate containers made of other materials	lt	240SR/LT	240SR/LT
22.06		Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
	2206.0010	In immediate bottles made of PET or plastics	lt	40SR/LT	40SR/LT
	2206.0020	In immediate containers made of other materials	lt	40SR/LT	40SR/LT
	2206.0030	In immediate containers made of metal	lt	40SR/LT	40SR/LT
22.07		Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
	2207.1010	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher	kg/lt	35%	35%
	2207.1020	In immediate bottles made of PET or plastics	kg/lt	35%	35%
	2207.2010	In immediate containers made of other materials	kg/lt	35%	35%
	2207.2020	Ethyl alcohol and other spirits, denatured, of anyIn immediate bottles made of PET or plasticsIn immediate containers made of other materials	kg/lt	35%	35%
22.08		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.
	2208.2010	Spirits obtained by distilling grape wine or grape marc	lt	240SR/LT	240SR/LT
	2200.2020	In immediate bottles made of PET or plastics	lt	240SR/LT	240SR/LT
	2208.3010	In immediate containers made of other materials	lt	240SR/LT	240SR/LT
	2208.3020	Whiskies	lt	240SR/LT	240SR/LT
	2208.4010	In immediate bottles made of PET or plastics	lt	240SR/LT	240SR/LT
	2208.4020	In immediate containers made of other materials	lt	240SR/LT	240SR/LT
	2208.5010	Rum and tafia	lt	240SR/LT	240SR/LT
	2208.5020	In immediate bottles made of PET or plastics	lt	240SR/LT	240SR/LT
	2208.6010	In immediate containers made of other materials.	lt	240SR/LT	240SR/LT
	2208.6020	Gin and geneva	lt	240SR/LT	240SR/LT
	2208.7010	In immediate bottles made of PET or plastics	lt	180SR/LT	180SR/LT
	2208.7020	in immediate containers made of other materials	lt	180SR/LT	180SR/LT
	2208.7030	Vodka	lt	240SR/LT	240SR/LT
	2208.7040	In Immediate bottles made of PET or plasticsIn immediate containers made of other materialsLiqueurs and cordialsHaving an alcoholic strength by volume not exceeding 30% vol.In immediate bottles made of PET or plasticsIn immediate containers made of other materialsHaving an alcoholic strength by volume exceeding 30% vol.In immediate bottles made of PET or plasticsIn immediate containers made of, other materials	lt	240SR/LT	240SR/LT
24.01		Unmanufactured tobacco; tobacco refuse.
	2401.1000	Tobacco, not stemmed/stripped	kg	5%	5%
	2401.2000	Tobacco, partly or wholly stemmed/stripped	kg	5%	5%
	2401.3000	Tobacco refuse	kg	5%	5%
24.02		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
	2402.1000	Cigars, cheroots and cigarillos, containing tobacco	kg	200%500SRper	200%500SRper
	2402.2000	Cigarettes containing tobacco	Kg	200clg	200clg
	2402.9000	Other	kg	200%	200%
24.03		Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences,
	2403.1000	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	kg	200%	200%
	2403.9100	Other:	kg	200%	200%
	2403.9900	“Homogenised” or “reconstituted” tobaccoOther	kg	200%	200%
27.10		Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or Included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils;
	2710.1120	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or Included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:	Kg/it	0SR/litre	0SR/litre
	2710.1140	Light oils and preparations:Aviation spirit (Avgas)Motor spirit (gasoline, Mogas MSP)	Kg/it	6SR/litre	6SR/litre
	2710.1911	Other:	Kg/it	6SR/litre	6SR/litre
	2710.1912	Medium oils and preparations:	kg/it	6SR/litre	6SR/litre
	2710.1921	Kerosene, typo jet fuelIlluminating kerosene (IK)	kg/it	6SR/litre	6SR/litre
	2710.1922	Heavy oils and preparations:Gas oil (Diesel oil)Fuel oils (furnace oil)	kg/it	3SR/litre	3SR/litre
84.07		Spark-ignition reciprocating or rotary internal combustion piston engines.
	8407.3100	Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87	kg/no	25%	25%
	8407.3200	Of a cylinder capacity not exceeding 60 cc	kg/no	25%	25%
	8407.3300	Of a cylinder capacity exceeding 60 cc but not exceeding 250cc	kg/no	25%	25%
	8407.3400	Of a cylinder capacity exceeding 280 cc but not exceeding 1,000 cc	kg/no	25%	25%
	8407.9000	Of a cylinder capacity exceeding 1,000 ccOther engines	kg/no	25%	25%
87.02		Motor vehicles for the transport of ten or more persons, Including the driver.
	8702.1000	With compression-ignition Internal combustion piston engine (diesel or semi-diesel)	kg/no	75%	75%
	8702.9000	Other	kg/no	75%	75%
87.03		Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), Including station wagons and racing cars.
	8703.1000	Vehicles specially designed for travelling on snow; golf cars and similar vehicles	kg/no	125%	125%
	8703.2190	Other vehicles, with spark-ignition Internal combustion reciprocating piston engine:	kg/no	75%	75%
	8703.2212	Of a cylinder capacity not exceeding 1,000 cc:	kg/no	75%	75%
	8703.2219	Other	kg/no	75%	75%
	8703.2222	Of a cylinder capacity exceeding 1 000 cc but not exceeding 1500 cc	kg/no	150%	150%
	8703.2229	Of a cylinder capacity not exceeding 1,300 cc:Twin Cab/Double CabOtherOf a cylinder capacity exceeding 1,300 cc but not exceeding 1,500 cc:Twin Cab/Double CabOtherOf a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc:	kg/no	150%	150%
	8703.2312	Twin Cab/Double cab	kg/no	150%	150%
	8703.2316	Other	Kg/no	150%	150%
	8703.2322	Of a cylinder capacity exceeding 1500 cc but not exceeding 2,000 cc:	kg/ho	175%	175%
	8703.2329	Twin Cab/Double Cab	Kg/no	175%	175%
	8703.2332	Other	Kg/no	225%	225%
	8703.2339	Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc:	kg/no	225%	225%
	8703.2420	Twin Cab/Double Cab	kg/no	225%	225%
	8703.2490	OtherOf a cylinder capacity exceeding 3,000 cc:Twin Cab/Double CabOther	kg/no	225%	225%
	8703.3119	Other vehicles, with compression-ignition Internal combustion piston engine (diesel or semi-diesel):	kg/no	75%	75%
	8703.3122	Of a cylinder capacity not exceeding 1,500 cc:	kg/no	75%	75%
	8703.3129	Of a cylinder capacity not exceeding 1,000 cc:	kg/no	75%	75%
	8703.3132	Other	kg/no	150%	150%
	8703.3139	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,300 cc:	kg/no	150%	150%
	8703.3212	Twin Cab/Double cab	kg/no	150%	150%
	8703.3219	Other	kg/no	150%	150%
	8703.3222	Of a cylinder capacity exceeding 1,300 cc but not exceeding 1,600 cc:	kg/no	175%	175%
	8703.3229	Twin Cab/Double Cab	kg/no	175%	175%
	8703.3232	Other	kg/no	225%	225%
	8703.3239	Of a cylinder capacity not exceeding 1,500 cc but not exceeding 2,500 cc;	kg/no	225%	225%
	8703.3312	Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,600 cc;	kg/no	225%	225%
	8703.3319	Twin Cab/Double Cab	kg/no	225%	225%
	8703.3322	Other	kg/no	225%	225%
	8703.3329	Of a cylinder capacity exceeding 1600 cc but not exceeding 2000 cc:	kg/no	225%	225%
	8703.9020	Twin Cab/Double Cab	kg/no	225%	225%
	8703.9090	OtherOf a cylinder capacity exceeding 2,000 cc but net exceeding 2,500 cc;Twin Cab/Double CabOtherOf a cylinder Capacity exceeding 2,500 cc:Of a cylinder capacity exceeding 2,600 cc but not exceeding 3000 cc;Twin Cab/Double CabOtherOf a cylinder capacity exceeding 3,000 cc:Twin Cab/Double CabOtherOther;Twin Cab/Double CabOther	kg/no	225%	225%
87.04		Motor vehicles for the transport of goods.
	8704.2111	Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):	kg/no	25%	25%
	8704.2119	g.v.w. not exceeding 5 tonnes:Single cabs	kg/no	25%	25%
	8704.2191	Other	kg/no	25%	25%
	8704.2199	g.v.w. exceeding 1.5 tonnes but not exceeding 5 tonnes:Single-cabs	kg/no	25%	25%
	8704.2211	Other	kg/no	25%	25%
	8704.2219	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes	kg/no	25%	25%
	8704.2221	g.v.w. exceeding 5 tonnes but not exceeding 8 tonnes	kg/no	25%	25%
	8704.2229	Single-cabs	kg/no	25%	25%
	8704.2300	Single-cabsOtherg.v.w. exceeding 8 tonnes but not exceeding 20 tonnes	kg/no	15%	15%
	8704.3111	Single-cabs	kg/no	25%	25%
	8704.3119	Other	kg/no	25%	25%
	8704.312	g.v.w exceeding 20 tonnes	kg/no	25%	25%
	8704.313	Other, with spark-ignition internal combustion piston engine:g.w.v. not exceeding 5 tonnes:	kg/no	25%	25%
	8704.3211	Single-cabs	kg/no	25%	25%
	8704.3219	Other	kg/no	25%	25%
	8704.322	g.v.w. exceeding 1.6 tonnes but not exceeding 5 tonnes:	kg/no	25%	25%
	6704.323	Single-cabsOther	kg/no	25%	25%
	8704.9020	g.v.w. exceeding 5 tonnes	kg/no	25%	25%
	8704.9090	g.v.w. exceeding 5 tonnes but not exceeding 8 tonnesSingle-cabsOtherg.v.w. exceeding 8 tonnesSingle-cabsOtherOtherInsulated trucksOther	kg/no	25%	25%
87.06	8706.0000	Chassis fitted with engines, for the motor vehicles of heading 87.01 to 87.05.	kg/no	125%	125%
87.07		Bodies (Including cabs), for the motor vehicles of headings 87.01 to 87.05.
	8707.1000	For the vehicles of heading 87.03Other	kg/no	125%	125%
	8707.9090	Other	kg/no	125%	125%
87.11		Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
	8711.1000	With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc	kg/no	75%	75%
	8711.2000	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc	kg/no	75%	75%
	8711.3000	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500cc	kg/no	125%	125%
	8711.4000	With reciprocating Internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc	kg/no	125%	125%
	8711.5000	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc:	kg/no	125%	125%
	8711.9000	Other	kg/no	125%	125%

Part 2 – Socio-economic products

03.04		Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
	0304.1000	Fresh or chilled	kg	200%	200%
	0304.2000	Frozen fillets	kg	200%	200%
	0304.9000	Other	kg	200%	200%
03.05		Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking precast; flours, meals and pellets of fish fit for human consumption.
	0305.1000	Flours meals and pellets offish, fit for human consumption	kg	100%	100%
	0305.2000	Livers and roes of fish, dried, smoked, salted or in brine	kg	100%	100%
	0305.3000	Fish fillets, dried, salted or In brine, but not smoked	kg	100%	100%
		Bananas, Including plantains, fresh or dried
	0803.1010	Fresh	Kg	0%	0%
	0803.1020	Dried	Kg	0%	0%
[inserted by regulation 2 of SI 23 of 2010 w.e.f. 3 March 2010]
09.02		Tea, whether or not flavoured.
	0902.1000	Green tea (not fermented) in Immediate packings of a content not exceeding 3 kg	kg	50%	50%
	0902.2000	Other green tea (not fermented)	kg	50%	50%
	0902.3000	Black tea (fermented) and partly fermented tea, In Immediate packings of a content not exceeding 3kg	kg	50%	50%
	0902.4000	Other black tea (fermented) and Other partly fermented tea	kg	50%	50%
16.04		Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
16.04	1604.1400	Tunas, skipjack and bonito (Sarda opp.)	kg	100%	100%
20.09		Fruit juices (Including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
	2009.1100	Orange juice;	lt	10 SR/lt	10 SR/lt
	2009.1210	Frozen	lt	10 SR/lt	10 SR/lt
	2009.1220	Not frozen, of a brix value not exceeding 20	lt	10 SR/lt	10 SR/lt
	2009.1290	In immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.1910	In Immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2009.1920	Other	lt	10 SR/lt	10 SR/lt
	2009.1990	Other	lt	10 SR/lt	10 SR/lt
	2009.2110	In immediate bottle made of PET or plastics.	lt	10 SR/lt	10 SR/lt
	2009.2120	In immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2009.2190	Other	lt	10 SR/lt	10 SR/lt
	2009.2910	Grape fruit Juice:	lt	10 SR/lt	10 SR/lt
	2009.2920	Of a brix value not exceeding 20	lt	10 SR/lt	10 SR/lt
	2009.2990	In immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.3191	In Immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2009.3192	Other	lt	10 SR/lt	10 SR/lt
	2009.3199	OtherIn immediate bottle made of PET or plasticsIn immediate containers made of metalOtherJuice or any other single citrus fruit:Of a brix value not exceeding 20OtherIn Immediate bottle made of PET or plasticsIn immediate containers made of metalOther	lt	10 SR/lt	10 SR/lt
	2009.6110	Grape juice (including grape must):Of a brix value not exceeding 30	lt	10 SR/lt	10 SR/lt
	2009.6120	In immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.6190	In immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2009.6910	Other	lt	10 SR/lt	10 SR/lt
	2008.6920	Other	lt	10 SR/lt	10 SR/lt
	2009.6990	In immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.7110	In immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2008.7120	Other	lt	10 SR/lt	10 SR/lt
	2008.7190	Apple juice:	lt	10 SR/lt	10 SR/lt
	2009.7910	Of a brix value not exceeding 20	lt	10 SR/lt	10 SR/lt
	2009.7920	In immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.7990	in immediate containers made of metalOtherOtherIn immediate bottle made of PET or plasticsin immediate containers made of metalOther	lt	10 SR/lt	10 SR/lt
	2009.8011	Juice of any Other single fruit or vegetable	lt	10 SR/lt	10 SR/lt
	2009.8012	Black currant juice	lt	10 SR/lt	10 SR/lt
	2009.8013	In immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.8091	In Immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2009.8092	Other	lt	10 SR/lt	10 SR/lt
	2009.8099	Other	lt	10 SR/lt	10 SR/lt
	2009.9010	In Immediate bottle made of PET or plastics	lt	10 SR/lt	10 SR/lt
	2009.9020	In Immediate containers made of metal	lt	10 SR/lt	10 SR/lt
	2009.9090	OtherMixtures of juicesIn immediate bottle made of PET or plasticsIn Immediate containers made of metalOther	lt	10 SR/lt	10 SR/lt
22.01		Waters, Including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; Ice and snow.
	2201.1010	Mineral waters and aerated waters	kg/lt	15SR/LT	15SR/LT
	2201.1020	In immediate bottles made of PET or plastics	kg/it	15SR/LT	15SR/LT
	2201.1030	In Immediate containers made of other materials	kg/lt	15SR/LT	15SR/LT
	2201.9010	In Immediate containers made of metal	kg/lt	15SR/LT	15SR/LT
	2201.9020	Other	kg/lt	15SR/LT	15SR/LT
	2201.9090	In immediate bottles made of PET or plasticsIn Immediate containers made Of metalOther	kg/lt	15SR/LT	15SR/LT
22.02		Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable Juices of heading 20.09.
	2202.1010	Waters, including minerals waters and aerated waters, containing added sugar or other sweetening matter or flavoured	lt	10SR/LT	10SR/LT
	2202.1020	In immediate bottles made of PET or plastics	lt	10SR/LT	10SR/LT
	2202.1030	In immediate containers made of other materialsIn Immediate containers made of metal	lt	10SR/LT	10SR/LT
39.26		Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
39.26	3926.4000	Statuettes and other ornamental articles	kg	100%	100%
44.20		Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling In Chapter 94.
	4420.1000	Statuettes and other ornaments, of wood	kg	100%	100%
	4420.9000	Other	kg	100%	100%
83.06		Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
83.06	8306.2100	Plated with precious metal	kg	100%	100%

Part 3 – Special arrangement products

02.03		Meat of swine, fresh, chilled or frozen.
	0203.1100	Fresh or chilled;	kg	0%	0%
	0203.1200	Carcasses and half - carcasses	kg	0%	0%
	0203.1900	Hams, shoulders and cuts thereof, with bone in	Kg	0%	0%
	0203.2100	Other	kg	0%	0%
	0203.2500	Frozen:	kg	0%	0%
	0203.2900	Carcasses and half-carcassesHams, shoulders and cuts thereof, with bone inOther	kg	0%	0%
02.07		Meat and edible offal, of the poultry of heading No.01.05, fresh, chilled or frozen.
	0207.1100	Of fowls of the species Gailus domestics:	kg	0%	0%
	0207.1200	Not cut in pieces, fresh or chilled	kg	0%	0%
	0207.1300	Not cut In pieces, frozen	kg	0%	0%
	0207.1400	Cuts and offal, fresh or chilledCuts and offal, frozen	kg	0%	0%
06.03		Cut flowers end flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyad, bleached, impregnated or otherwise prepared.
	0003.1010	Fresh:	kg	100%	100%
	06031020	Anthurium	kg	100%	100%
	0603.1090	Rose	kg	100%	0%
	0603.9000	OtherOther	kg	100%	0%
07.02	0702.0000	Tomatoes, fresh or chilled.	kg	0%	0%
07.04		Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
	0704.9010	Other:	kg	0%	0%
	0704.9090	Chinese CabbageOther	kg	0%	0%
07.07		Cucumbers, and gherkins, fresh or chilled.
	0707.0010	Chouchoutte	kg	0%	0%
	0707.0090	Other	kg	0%	0%
07.09	0709.3000	Other vegetables, fresh or chilled.Aubergines (egg-plants)	kg	25%	25%
08.07	0807.2000	Melons (Including watermelons) and pawpaws (papayas), fresh.Pawpaws (papayas)	kg	50%	50%

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History of this document

08 November 2017 this version

Consolidation

01 May 2009

Commenced