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Trades Tax (Common Market For Eastern and Southern Africa Free Trade Area) Regulations, 2009 (Statutory Instrument 50 of 2009)

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This is the latest version of this legislation commenced on 08 Nov 2017.

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.
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.
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.
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.
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%