Customs Management (Southern African Development Community Free Trade Area) Regulations, 2015

Statutory Instrument 23 of 2015

This is the latest version of this Statutory Instrument.

Citation

Statutory Instrument 23 of 2015

Primary work

Customs Management Act, 2011

Date

Language

English

Type

Statutory Instrument

Customs Management (Southern African Development Community Free Trade Area) Regulations, 2015

Statutory Instrument 23 of 2015

Published on 25 May 2015
Assented to on 15 May 2015
Commenced on 25 May 2015
[This is the version of this document from 1 January 2018.]

[Amended by Customs Management (Southern African Development Community Free Trade Area) (Amendment) Regulations, 2017 (Statutory Instrument 67 of 2017) on 1 January 2018]

1. Citation

These Regulations may be cited as the Customs Management (Southern African Development Community Free Trade Area) Regulations, 2015.

2. Interpretation

In these regulations, unless the context otherwise requires—

(a)“certificate of origin” means certificate of origin issued in accordance with the provisions of the Treaty;

(b)“Member State” means a member state of the SADC FTA;

(c)“Protocol on Trade” means the Protocol on Trade in the Southern African Development Community (SADC) Region passed on 24th August, 1996, as amended from time to time;

(d)“SADC FTA” means the Free Trade Area in the Southern African Development Community (SADC) region established in August, 2008;

(e)“Treaty” means the Treaty of the Southern African Development Community (SADC), done at Windhoek, Namibia, on the 17th day of August, 1992.

3. Application

These Regulations apply to Member States listed under Schedule 1.

4. Customs duty in respect of goods originating from a Member State

(1)The Customs duty on the goods listed under Schedule 2 shall be payable at the rates specified under the Customs Management (Tariff and Classification of Goods) Regulations, 2014.

(2)The Customs duty on the goods listed under Schedule 3 or Schedule 4 shall be payable at the rates specified in those Schedules, respectively, if the goods—

(a)originate from a Member State, in accordance with the Protocol on Trade; and

(b)are supported by a certificate of origin,

subject to condition that the Member State extends similar treatment to the import of goods from Seychelles.

(3)The rates of Customs duty payable for the goods listed under Schedule 4 shall, in respect of a year, be as indicated under columns 4 to 11, as the case may be.

5. Refusal of certificate by Assistant Commissioner of Customs

(1)The Assistant Commissioner of Customs may, where the certificate of origin is incomplete or he has reason to believe that the certificate of origin is forged or fabricated, refuse to accept the certificate for the purposes of these Regulations and declare the certificate to be invalid.

(2)Where a certificate of origin is declared to be invalid under subregulation (1), the provisions of the Customs Management (Tariff and Classification of Goods) Regulations, 2014 shall, in respect of the goods to which such certificate relate, apply.

Schedule 1 (Regulation 3)

List of SADC FTA Member States

1.Botswana.

2.Lesotho.

3.Madagascar.

4.Malawi.

5.Mauritius.

6.Mozambique.

7.Namibia.

8.South Africa.

9.Swaziland.

10.Tanzania.

11.Zambia.

12.Zimbabwe.

Schedule 2 (Regulation 4(1))

Goods which attracts same duty as specified under the Customs Management (Tariff and Classification of Goods) Regulations, 2014

Heading	HS Code	Description of goods
(1)	(2)	(3)
03.02		Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
		Other fish, excluding livers and roes:
	0302.6400	Mackerel (Scomber scombrus, scomber australasicus, Scomber)
	0302.6900	Other

03.03		Fish, frozen excluding fish fillets and other fish meat of heading 03.04
	0303.2900	Other
		Other fish, excluding livers and roes:
	0303.7400	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0303.7900	Other

03.05		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.
	0305.4900	Other
	0305.5900	Other
	0305.6900	Other

07.14		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.
	0714.1000	Manioc (cassava)
	0714.2000	Sweet potatoes
08.01		Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
		Coconuts:
	0801.1900	Other

08.02		Other nuts, fresh or dried, whether or not shelled or peeled.
		Coco de mer kernel:
	0802.9011	Fresh
	0802.9012	Dried

08.03		Bananas, Including plantains, fresh or dried.
	0803.0010	Fresh
	0803.0020	Dried

09.02		Tea, whether or not flavoured.
	0902.1000	Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
	0902.2000	Other green tea (not fermented)
	0902.3000	Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg
	0902.4000	Other black tea (fermented) and other partly fermented tea
22.01		Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; iced and snow.
		Mineral waters and aerated waters
	2201.1010	In immediate bottles made of PET or plastics
	2201.1020	In immediate containers made of other materials
	2201.1090	In immediate containers made of metal
		Other
	2201.9010	In immediate bottles made of PET or plastics
	2201.9020	In immediate containers made of metal
	2201.9090	Other

		Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 20.09.
		Waters, including minerals waters and aerated waters, containing added sugar or other sweetening matter or flavoured
	2202.1010	In immediate bottles made of PET or plastics
	2202.1020	In immediate containers made of other materials
	2202.1090	In immediate containers made of metal
22.03		Beer made from malt.
	2203.0010	In immediate bottles made of PET or plastics
	2203.0020	In immediate containers made of other materials
	2203.0030	In immediate containers made of metal
		Stout
	2203.0041	Stout made from malt, in immediate bottles made of PET or plastic
	2203.0042	Stout made from malt, in immediate containers made of other materials
	2203.0043	Stout made from malt, in immediate containers made of metal
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 plastic;
	2206.0020	In immediate containers made of other materials
	2206.0090	In immediate containers made of metal
22.08		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
		Spirits obtained by distilling grape wine or grape marc
	2208.2010	In immediate bottles made of PET or plastics
	2208.2090	In immediate containers made of other materials
		Whiskies
	2208.3010	In immediate bottles made of PET or plastics
	2208.3090	In immediate containers made of other materials
		Rum and other spirits obtained by distilling fermented sugar cane products
	2208.4010	In immediate bottles made of PET or plastics
	2208.4090	In immediate containers made of other materials
		Gin and Geneva
	2208.5010	In immediate bottles made of PET or plastics
	2208.5090	In immediate containers made of other materials
		Vodka
	2208.6010	In immediate bottles made of PET or plastics
	2208.6090	In immediate containers made of other materials
		Liqueurs and cordials
		Having an alcoholic strength by volume not exceeding 16% vol.
	2208.7011	In immediate bottles of PET or plastics
	2208.7012	In immediate containers made of other materials
		Having an alcoholic strength by volume exceeding 16% not exceeding 30% vol.
	2208.7013	In immediate bottles of PET or plastics
	2208.7019	In immediate containers made of other materials
		Having an alcoholic strength by volume exceeding 30%
	2208.7021	In immediate bottles made of PET or plastics
	2208.7029	In immediate containers made of other materials
		Other
		Alcopops having alcohol strength exceeding 0.5% but not exceeding 16% volume.
	2208.9011	In immediate bottles made of PET or plastics
	2208.9012	In immediate containers made of metals
	2208.9019	Other
		Other
	2208.9021	In immediate bottles made of PET or plastics
	2208.9022	In immediate containers made of metals
	2208.9029	In immediate containers made of other materials
24.01		Unmanufactured tobacco; tobacco refuse
	2401.1000	Tobacco, not stemmed/stripped
	2401.2000	Tobacco, partly or wholly stemmed/stripped
	2401.3000	Tobacco refuse
24.02		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
	2402.1000	Cigars, cheroots and cigarillos, containing tobacco
	2402.2000	Cigarettes containing tobacco
	2402.9000	Other

24.03		Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essence.
	2403.1000	Smoking tobacco, whether or not containing tobacco substitutes in any proportion
		Other:
	2403.9100	Homogenised’ or ‘reconstituted’ tobacco
	2403.9900	Other
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; waste oils.
		Waste oils:
	2710.9900	Other
39.26		Other articles of plastics and articles of other materials of heading 39.01 to 39.14.
	3926.4000	Statuettes and other ornamental articles

44.02		Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
	4402.1000	Of bamboo
	4402.9000	Other

53.05	5305.0000	Coconut, abaca (Manila hemp or Musa textiles Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock).

69.13		Statuettes and other ornamental ceramic articles.
	6913.1000	Of porcelain or china
	6913.9000	Other

69.14		Other ceramic articles.
	6914.1000	Of porcelain or china
	6914.9000	Other

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.
		Statuettes and other ornaments:
	8306.2100	Plated with precious metal
		Other
	8306.2990	Other
87.02		Motor vehicles for the transport of ten or more persons, including the driver
	8702.9000	Other

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.
		Of cylinder capacity not exceeding 1000cc:
		Vehicles specially designed for travelling on snow; golf cars and similar vehicles
	8703.1010	LPG powered
	8703.1090	Other

		Other vehicles, with spark-ignition internal combustion reciprocating piston engine.
	8703.2130	Quad motorcycles
	8703.2140	LPG powered Motor Vehicles
	8703.2190	Other
		Of a cylinder capacity exceeding 1000cc but not exceeding 1500cc:
		Of a cylinder capacity exceeding 1300cc:
	8703.2212	Twin Cab/Double Cab
	8703.2214	LPG powered Motor Vehicles
	8703.2219	Other
		Of a cylinder capacity exceeding 1300cc but not exceeding 1500cc:
	8703.2222	Twin Cab/Double Cab
	8703.2224	LPG powered Motor Vehicles
	8703.2229	Other
		Of a cylinder capacity exceeding 1500cc but not exceeding 3000cc:
		Of a cylinder capacity exceeding 1500cc but not exceeding 1600cc:
	8703.2312	Twin Cab/Double Cab
	8703.2314	LPG powered Motor Vehicles
	8703.2319	Other
		Of a cylinder capacity exceeding 1600cc but not exceeding 2000cc:
	8703.2322	Twin Cab/Double Cab
	8703.2324	LPG powered Motor Vehicles
	8703.2329	Other
		Of a cylinder capacity exceeding 2000cc but not exceeding 3000cc:
	8703.2332	Twin Cab/Double Cab
	8703.2334	LPG powered Motor Vehicles
	8703.2339	Other
		Of a cylinder capacity exceeding 3000cc
	8703.2420	Twin Cab/Double Cab
	8703.2440	LPG powered Motor Vehicles
	8703.2490	Other
		Other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel):
		Of a cylinder capacity not exceeding 1500cc:
		Of a cylinder capacity not exceeding 1000cc:
	8703.3119	Other
		Of a cylinder capacity exceeding 1000cc not exceeding 1300cc:
	8703.3122	Twin Cab/Double Cab
	8703.3129	Other
		Of a cylinder capacity exceeding 1300cc not exceeding 1500cc:
	8703.3132	Twin Cab/Double Cab
	8703.3139	Other
		Of a cylinder capacity exceeding 1500cc not exceeding 2500cc:
		Of a cylinder capacity exceeding 1500cc not exceeding 1600cc:
	8703.3212	Twin Cab/Double Cab
	8703.3219	Other
		Of a cylinder capacity exceeding 1600cc not exceeding 2000cc:
	8703.3222	Twin Cab/Double Cab
	8703.3229	Other
		Of a cylinder capacity exceeding 2000cc not exceeding 2500cc:
	8703.3232	Twin Cab/Double Cab
	8703.3239	Other
		Of a cylinder capacity exceeding 2500cc:
		Of a cylinder capacity exceeding 2500cc not exceeding 3000cc:
	8703.3312	Twin Cab/Double Cab
	8703.3319	Other
		Of a cylinder capacity exceeding 3000cc
	8703.3322	Twin Cab/Double Cab
	8703.3329	Other
		Other:
		Other:
	8703.9041	Twin Cab/Double Cab
	8703.9042	Quad Motorcycles
	8703.9043	LPG powered Motor vehicles
	8703.9049	Other

87.04		Motor vehicles for the transport of goods.
		Other, with compression - ignition internal combustion piston engine (diesel or semi diesel):
		g.v.w not exceeding 5 tonnes
	8704.2111	Single - cabs
	8704.2113	Insulated Truck
	8704.2114	Hybrid
	8704.2119	Other
		Other, with spark-ignition internal combustion piston engine:
		g.v.w not exceeding 5 tonnes:
		g.v.w not exceeding 1.5 tonnes:
	8704.3111	Single cabs
	8704.3113	Insulated Truck
	8704.3114	Hybrid
	8704.3115	LPG powered Motor Vehicles
	8704.3119	Other

		g.v.w exceeding 1.5 tonnes but not exceeding 5 tonnes:
	8704.3121	Single-cabs
	8704.3123	Insulated Truck
	8704.3124	Hybrid
	8704.3125	LPG powered Motor Vehicles
	8704.3129	Other
87.06	8706.0000	Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05

87.07		Bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05.
	8707.1000	For the vehicles of heading 87.03
		Other
	8707.9090	Other

87.11		Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side car.
		With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc
	8711.1010	Hybrid Motorcycle
	8711.1020	LPG powered Motorcycle
	8711.1090	Other
		With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250cc
	8711.2010	Hybrid Motorcycle
	8711.2020	LPG powered Motorcycle
	8711.2090	Other
		With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250cc but not exceeding 500cc
	8711.3010	Hybrid Motorcycle
	8711.3020	LPG powered Motorcycle
	8711.3090	Other
		With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc
	8711.4010	Hybrid Motorcycle
	8711.4020	LPG powered Motorcycle
	8711.4090	Other
		With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc
	8711.5010	Hybrid Motorcycle
	8711.5020	LPG powered Motorcycle
	8711.5090	Other
		Other
	8711.9010	Electric Motorcycle
	8711.9020	Segways
	8711.9030	LPG powered Motorcycle
	8711.9090	Other

Schedule 3 (Regulation 4(2))

Applicable customs duty up to ________, 2027

Heading	Hs code	Description	Unit of Qty.	SADC FTA rate of duty
(1)	(2)	(3)	(4)	(5)
02.03		Meat of swine fresh chilled or frozen.
		Fresh or chilled:
	0203.1100	Carcasses and half-carcasses	kg	15%
	0203.1200	Hams, shoulders and cuts thereof, with bone in	kg	15%
	0203.1900	Other	kg	15%
		Frozen
	0203.2100	Carcasses and half-carcasses	kg	15%
	0203.2200	Hams, shoulders and cuts thereof, with bone in	kg	15%
	0203.2900	Other	kg	15%
02.07		Meat of edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.
		Of fowls of the species heresies Gallus domesticus.
	0207.1100	Not cut in pieces, fresh or chilled	kg	15%+SCR5/kg
	0207.1200	Not cut in pieces, frozen	kg	15%+SCR5/kg
	0207.1300	Cuts and offal fresh or chilled	kg	15%+SCR5/kg
	0207.1400	Cuts and offal, frozen	kg	15%+SCR5/kg
32.08		Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueons medium; solutions as defined in Note 4 to this Chapter.
	3208.1000	Based on polyesters	kg	5%
	3208.2000	Based on acrylic or vinyl polymers	kg	5%
	3208.9010	Specifically designed for marine purposes	kg	5%
	3208.9020	Specifically designed for motor vehicles	kg	5%
	32089030	Anti fouling paints	kg	5%
	3208.9090	Other	kg	5%
70.13		Glassware of a kind used for table, kitchen, toilet, office, indoor, decoration or similar purposes (other than that of heading 70.10 or 70.18).
		Other glassware:
		Of lead crystal:
	7013.9110	Vases, statuettes and ornamental glassware	kg	25%
	7013.9190	Other	kg	25%
		Other
	7013.9910	Vases, statuettes and ornamental glassware	kg	25%
	7013.9990	Other	kg	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	5%

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.
		Other vehicles, with spark - ignition internal combustion reciprocating piston engine:
		Of a cylinder capacity not exceeding 1000cc
	8703.2120	Hybrid Motor Vehicles	Kg	15%
		Of a cylinder capacity not exceeding 1300cc
	8703.2213	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1300cc but not exceeding 1500cc:
	8703.2223	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1500cc but not exceeding 1600cc:
	8703.8313	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1600cc but not exceeding 2000cc:
	8703.2323	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 2000cc but not exceeding 3000cc:
	8703.2333	Hybrid Motor Vehicles		15%
		Of a cylinder capacity exceeding 3000cc:
	8703.2430	Hybrid Motor Vehicles	kg	15%

		Other vehicles, with compression - ignition internal combustion piston engine (diesel or semi-diesel)
		Of a cylinder capacity not exceeding 1000cc:
	8703.3112	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1000cc but not exceeding 1300cc:
	8703.3123	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1300cc but not exceeding 1500cc:
	8703.3133	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1500cc but not exceeding 1600cc:
	8703.3213	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 1600cc but not exceeding 2000cc:
	8703.3223	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 2000cc but not exceeding 2500cc:
	8703.3233	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 2500cc but not exceeding 3000cc:
	8703.3313	Hybrid Motor Vehicles	kg	15%
		Of a cylinder capacity exceeding 3000cc:
	8703.3323	Hybrid Motor Vehicles	kg	15%
		other:
		Battery Powered Electric Vehicles
	8703.9021	Twin Cab/Double Cab	kg	5%
	8703.9022	Quad motorcycles	kg	5%
	8703.9029	Other	kg	5%

87.04		Motor vehicles for the transport of goods.
		g.v.w exceeding 5 tonnes but not exceeding 8 tonnes
	8704.2211	Single-cabs	kg	10%
	8704.2219	Other	kg	10%
		g.v.w exceeding 8 tonnes but not exceeding 20 tonnes
	8704.2221	Single-cabs	kg	10%
	8704.2229	Other	kg	10%
	8704.2300	g.v.w exceeding 20 tonnes	kg	10%
		g.v.w exceeding 5tonnes but not exceeding 8 tonnes
	8704.3219	Other	kg	25%
		g.v.w exceeding 8 tonnes
	8704.3221	Single-cabs	kg	10%
	8704.3229	Other	kg	10%
		Other
	8704.9020	Insulated trucks	kg	10%
	8704.9090	Other	kg	10%

Schedule 4 (Regulation 4(2) and (3))

Applicable customs duty up to, 2022

Hs code	Description	Unit of Qty	SADC FTA Rate of Duty
			2015	2016	2017	2018	2019	202 0	202 1	2022
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
	Fish, fresh or chilled, excluding fish filets and other fish meat of headings 03.04.
0302.6500	Dogfish and other sharks	kg	25%	25%	25%	25%	25%	25%	25%	0%
	Fish, frozen, excluding fish filets and other fish meat of heading 03.04.
0303.1900	Other	Kg	25%	25%	25%	25%	25%	25%	25%	0%
	Other salmonidae, excluding livers and roes:
0303.7500	Dogfish and other sharks	kg	25%	25%	25%	25%	25%	25%	25%	0%
	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 Inman consumption.
0305.1000	Flours meals and pellets of fish, fit for human consumption	kg	5%	2.5%	0%	0%	0%	0%	0%	0%
0305.2000	Livers and roes of fish, dried, smoked, salted or in brine	kg	5%	2.5%	0%	0%	0%	0%	0%	0%
0305.3000	Fish fillets, dried, salted or in brine, but not stroked	kg	5%	2.5%	0%	0%	0%	0%	0%	0%

0305.4100	Pacific salmon, (Oncorhynchus herka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawynchus Oncorhynchus Kisutch, Oncorhynchus masou and Oncorhynchus rhodrus), Alantic salmon (Salmo solar) and Danube salmon (hucho hucho)	kg	5%	2.5%	0%	0%	0%	0%	0%	0%
0305.4200	Herrings (Clupeaharengus, clupea pallasii)	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
0305.6100	Herrings (Clupeaharengus, clupea pallasii)	kg	5%	2.5%	0%	0%	0%	0%	0%	0%

	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
	Fresh
0603.1100	Rose	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other
0603.1910	Anthurium	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
0603.1990	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
0603.9000	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%

	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
	Orange juice:
2009.1100	Frozen	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other
2009.191 0	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.192 0	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.199 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Grapefruit (including pomelo) juice:
	Other
2009.291 0	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.2920	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.299 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Juices of any other single citrus fruit:
	Other
2009.391 0	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.392 0	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.399 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Pineapple juice:
	Other
2009.491 0	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.492 0	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.499 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Grape juice (including grape must)
	Other
2009.691 0	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.692 0	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.699 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Apple juice
	Other
2009.791 0	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.792 0	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.799 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Juices of any other single fruit or vegetable
	Other single juices with sugar added
2009.8091	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.8092	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.8099	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Mixtures of juices with sugar added
2009.9021	In immediate bottle made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.9022	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2009.9029	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%

	Extracts, essences and concentrates of coffee, tea or 28ate, and preparations with the basis of these products or with a basis of coffee tea or 28ate; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof.
2101.2000	Extracts, essences and concentrates of tea or 28ate, and preparations with the basis of these extracts, essences or concentrates or with a basis of tea or 28ate.	Kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Food preparation not elsewhere specified or included.
	Other
2106.903 0	Herbal infusions	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2106.907 0	Liquid concentrate in immediate for retail sale	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2106.9099[item amended by section 2 of Statutory Instrument 67 of 2017]	Other	kg			15%	12.5%	10%	7.5%	5%	0.0%

	Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter or favoured, and non-alcoholic beverages, not including fruit and vegetable juices of heading 20.09
	Other
	Dietetic or low caloric beverages such as lemonade, orangeade, cola
2202.9011	In immediate bottles made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2202.9012	In immediate containers made of metal	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2202.9019	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other nonalcoholic beverages, such as those containing milk and cocoa, not including fruit or vegetable juices of heading 20.09.
2202.9021	In immediate bottles made of PET or plastics	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2202.9022	In immediate containers made of metals	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
2202.9029	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%

	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; waste oils.
	Waste oils:
2710.9100	Containing polychlorinated biphenyls (PCBs), Polychlorinated terphenyls (PCTs) or polychlorinated biphenyls (PBBs)	kg	5%	2.5%	0%	0%	0%	0%		0%
	Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery, and similar articles, of wood; statuettes and other ornaments of wood; wooden articles of furniture not falling in Chapter 94.
4420.100 0	Statuettes and other ornaments, of wood	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
4420.900 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcement s, whether or not illustrated, with or without envelopes or trimmings.
4909.001 0	Printed or illustrated postcards	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
4909.002 0	Printed cards bearing messages	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
4909.009 0	Other	kg	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men or boys overcoats carcoats, capes, clocks, anorals (including ski jackets), wind - cheaters, wind jackets and similar articles, knitted or crocheted, other than those of heading 61.03.
6101.1000	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6101.2000	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6101.300 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6101.900 0	Of Other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women or girls overcoats, carcoats, capes, cloaks, snoraks (including ski-jackets), wind - cheaters, wind jackets and similar articles, knitted or crocheted, other than these of heading 61.04
6102.1000	Of Wool or Of fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6102.2000	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6102.300 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6102.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and aborts (other than swimwear) knitted or crocheted.
6103.100 0	Suits	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Ensembles:
6103.2200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.230 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.290 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Jacket and blazers
6103.310 0	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.320 0	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.330 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.390 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Trousers, bib and brace overalls, breeches and shorts:
6103.4100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.4200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.430 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6103.490 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women’s or girls’ suits ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
6104.1800	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.1900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Ensembles:
6104.2200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.2300	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.2900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Jackets and blazers
6104.3100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.3200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.330 0	Of synthetic fibers	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.390 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Dresses:
6104.4100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.4200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.4300	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.4400	Of artificial fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.4900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Skirts and divided skirts:
6104.5100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.5200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.530 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
61043900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Trousers, bib and brace overalls, breeches and shorts:
6104.6100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.6200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.630 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6104.690 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men’s or boys’ shirts, or crocheted.
6105.100 0	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6105.200 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6105.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women’s or girls’ blouses, shirts and shirtblouses, knitted or crocheted.
6106.100 0	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6106.200 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6106.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
	Underpants and briefs:
6107.1100	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6107.1200	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6107.1900	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Nightshirts and pyjamas:
6107.2100	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6107.2200	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6107.2900	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Other
6107.9100	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6107.990 0	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted.
	Slips and petticoats:
6108.1100	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%
6108.190 0	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
61082100	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6103.2200	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6108.290 0	Or other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Nightdresses and pyjamas:
6108.310 0	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6108.320 0	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6108.390 0	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Other
6108.910 0	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6108.920 0	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6108.990 0	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	T-shirts, singlets and other vests, knitted or crocheted.
	Of Cotton
6109.109 0	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of other textile materials
6109.909 0	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
	Of wool or fine animal hair:
6110.1100	Of wool	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6110.1200	Of Kashmir (cashmere) goats	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6110.1900	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6110.2000	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6110.300 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6110.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Track suits, skisuits and swimwear, knitted or crocheted.
	Track suits:
6112.1100	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6112.1200	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6112.1900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6112.2000	Ski suits	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men’s or boys’ swimwear
6112.3100	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6112.3900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women’s or girls’ swimwear
6112.4100	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6112.4900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6113.000 0	Garments made up of knitted or crocheted fabrics of heading 59.03,59.06, or 59.07.	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other garments knitted or crocheted.
	Of cotton:
6114.2010	Protective clothing for industrial use	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6114.2090	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of man-made fibres:
6114.3010	Protective clothing for industrial use	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6114.3090	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of other textile materials:
6114.9010	Protective clothing for industrial use	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6114.9090	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Panty hose, tights, stockings, socks and other hosiery. including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.
6115.1000	Graduated compression hosiery (for example, stockings for varicose veins)	kg/n o	4%	2%	0%	0%	0%	0%	OS	014
	Other panty hose and tights:
6115.2100	Of synthetic fibres, less than 67 decitex per single yarn	kg/n o	4%	2%	0%	OS	0%	0%	0%	0%
6115.2200	Of synthetic fibres, 67 decitex or more per single yam	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6115.2900	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6115.300 0	Other women’s full length or knee length hosiery, less than 67 decitex	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Other:
6115.9400	Of wool or fine animal hair	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6115.950 0	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6115.960 0	Of synthetic fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6115.990 0	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%		0%
	Gloves, mittens and mites, knitted or crocheted.
6116.1000	Impregnated, coated or covered with plastic or rubber	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Other:
6116.9100	Of wool or fine animal hair	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6116.9200	Of cotton	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6116.930 0	Of man-made fibres	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
6116.990 0	Of other textile materials	kg/n o	4%	2%	0%	0%	0%	0%	0%	0%
	Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clotting accessories.
6117.1000	Shawls, scarves, mufflers, mantillas, veils and the like	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6117.8000	Other accessories	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6117.900 0	Parts	kg/n o	5%	2.5%	0%	0%	0%	0%	0%	0%
	Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets, and similar articles, other than those of heading 62.03.
	Overcoats, raincoats, car coats, capes, cloaks and similar articles:
6201.1100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6201.1200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6201.9100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6201.9200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6201.930 0	Of manmade fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6201.990 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets) wind cheaters, wind jackets and similar articles, other than those of heading 62.04.
	Overcoats, raincoats, carcoats, capes, cloaks and similar articles:
6202.1100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6202.1200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other
6202.9100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6202.9200	Of cotton	kg/n o	20%	17.5	15%	12.5%	10%	7.5%	5%	0%
6202.930 0	Of manmade fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6202.990 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men’s or boys’s suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
	Suits:
6203.1100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.1200	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.190 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Ensembles
6203.2200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.230 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.290 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Jackets and blazers:
6203.310 0	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.320 0	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.330 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.390 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Trousers, bib and brace overalls, breeches and shorts:
6203.4100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.4200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.430 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6203.490 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
	Suits:
6204.1100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.1200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.1300	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.1900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Ensembles:
6204.2100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.2200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.2300	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.2900	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Jackets and blazers:
6204.3100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	115%	10%	7.5%	5%	0%
6204.3200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.330 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.390 0	Of other textile materials	kg/n o	20%	17.5%	15%	125%	10%	7J%	5%	0%
	Dresses:
6204.4100	Of wool or fine animal lair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.4200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.4300	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.4400	Of artificial fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.4900	Of other fertile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Skirts and divided skirts:
6204.5100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.5200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	S%	0%
6204.530 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.590 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Trousers, bib and brace overalls, breeches and shorts:
6204.6100	Of wool or fine animal hair	kg/n o	20%	17,5 %	15%	12.5%	10%	7.5%	5%	0%
6204.6200	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.630 0	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6204.690 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men’s or boy’s shirts.
6205.200 0	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6205.300 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6205.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Women’s or girls’ blouses, shirts and shirtblouses.
6206.100 0	Of silk or silk waste	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6206.200 0	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6206.300 0	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6206.400 0	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6206.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Men’s or boy’s singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.
	Underpants and briefs:
6207.1100	Of cotton	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6207.1900	Of other textile materials	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
	Nightshirts and pyjamas:
6207.2100	Of cotton	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6207.2200	Of manmade fibres	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6207.290 0	Of other textile materials	kg/n o	5%	5%	5%	5%	5%	5%	2.5	0%
	Other
6207.9100	Of cotton	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6207.990 0	Of other textile materials	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
	Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negllges, bathrobes, dressing gowns and similar articles.
	Slips and petticoats:
6208.1100	Of manmade fibres	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6208.190 0	Of other textile materials	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
	Nightdresses and pyjamas:
6208.2100	Of cotton	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6208.2200	Of manmade fibres	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6208.290 0	Of other textile materials	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
	Other:
6203.910 0	Of cotton	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6208.920 0	Or manmade fibres	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6208.990 0	Of other textile materials	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
	Garments, made up of fabrics of heading 56.02, 56.03, 59.03,59.06, or 59.07.
6210.1000	Of fabrics of beading 56.02 or 56.03	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6210.2000	Other garments, of the type described in subheadings 6201.11 to 6201.19	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6210.300 0	Other garments, of the type described in subheadings 6202.11 to 6202.19	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6210.4000	Other men’s or boys’ garments	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6210.500 0	Other women’s or girts’ garments	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
	Track suits, ski suits and swimwear; other garments.
	Swimwear
6211.1100	Men’s and boy’s	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6211.1200	women’s and girl’s	kg/n o	5%	5%	5%	5%	5%	5%	2.5%	0%
6211.2000	Ski suits	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other garments, men’s or boys’:
	Of cotton						201	SZU2	U 201	I 2022
6211.3290	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of manmade fibres
6211.3390	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of other textile materials
6211.3990	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other garments, women’s or girls
6211.4100	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of cotton
6211.4290	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of manmade fibres
6211.4390	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Of other textile materials
6211.4990	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Braissieres, girdles, consets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
6212.1000	Brassieres	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
6212.2000	Girdles and panty-girdles	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
6212.3000	Corselettes	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
6212.9000	Other	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
	Handkerchiefs.
6213.2000	Of cotton	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6213.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Shawls, scarves, mufflers, mantillas, veils and the like.
6214.1000	Of silk or silk waste	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6214.2000	Of wool or fine animal hair	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6214.3000	Of synthetic fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6214.4000	Of artificial fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6214.9000	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Ties, bow ties and cravats.
6215.1000	Of silk or silk waste	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6215.2000	Of man-made fibres	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
6215.900 0	Of other textile materials	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Gloves, mittens and mitts.
6216.0010	Gloves, designed for industrial, agricultural and marine use	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
6216.009 0	Other	kg/n o	20%	17.5%	15%	12.5%	10%	7.5%	5%	0%
	Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 62.12.
6217.1000	Accessories	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
6217.9000	Parts	kg/n o	5%	5%	5%	5%	5%	5%	5%	0%
	Spark-ignition reciprocating or rotary Internal combustion piston engines.
	Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
8407.3400	Of a cylinder capacity exceeding 1,000 cc	kg/n o	5%	2.5%	0%	0%	0%	0%	0%	0%

	Parts and accessories of the motor vehicles of heading 87.01 to 87.05.
	Road wheels and parts and accessories thereof
8708.7010	Wheel rims fitted with used retreaded or regrooved tyres	kg	5%	2.5%	0%	0%	0%	0%	0%	0%
8708.7020	Wheel rims fitted with new tyres	kg	5%	2.5%	0%	0%	0%	0%	0%	0%
	Parts and accessories of motor vehicles of headings 87.01 to 87.05.
	Other
8708.991 0	Nose cuts, front cuts, rear cuts and quarter panels of vehicles of headings 87.02 to 87.04	kg/n o	5%	2.5%	0%	0%	0%	0%	0%	0%
8708.992 0	Halfcut for vehicles of headings 87.02 to 87.03	kg/n o	5%	2.5%	0%	0%	0%	0%	0%	0%

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History of this document

01 January 2018 this version

Amended by Customs Management (Southern African Development Community Free Trade Area) (Amendment) Regulations, 2017

08 November 2017

Consolidation

Read this version

25 May 2015

Published

Commenced

15 May 2015

Assented to

Customs Management (Southern African Development Community Free Trade Area) Regulations, 2015

Statutory Instrument 23 of 2015

Related documents

Customs Management (Southern African Development Community Free Trade Area) Regulations, 2015

Statutory Instrument 23 of 2015

1. Citation

2. Interpretation

3. Application

4. Customs duty in respect of goods originating from a Member State

5. Refusal of certificate by Assistant Commissioner of Customs

Schedule 1 (Regulation 3)

List of SADC FTA Member States

Schedule 2 (Regulation 4(1))

Goods which attracts same duty as specified under the Customs Management (Tariff and Classification of Goods) Regulations, 2014

Schedule 3 (Regulation 4(2))

Applicable customs duty up to ________, 2027

Schedule 4 (Regulation 4(2) and (3))

Applicable customs duty up to, 2022

History of this document

01 January 2018 this version

08 November 2017

25 May 2015

15 May 2015

Related documents

Is amended by