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Import Duties Act (Cap. 337) Consolidated

CHAPTER 337

IMPORT DUTIES ACT

To make provision, in place of the Import Duties Act, 1976, for import duties and for matters incidental thereto or connected therewith.

1st January, 1990

ACT XXXV of 1989, as amended by Acts: III and VIII of 1990; Legal Notice No. 207 of 1990; Acts II of 1991, XV of 1992 and VIII of 1993; Legal Notice 28 of 1994; Acts: VIII of 1994, IX and XV of 1995; Legal Notice 184 of 1995; Acts XII of 1997 and XIX of 1999; Legal Notices 7,

149 and 259 of 2000; Acts VIII and XII of 2001, II of 2002, II of 2003 and II of 2004; Legal Notice 344 of 2004; Act XIII of 2005; Legal Notices 424 of 2007 and 336 of 2010; and Act XXII of 2011.

1. The short title of this Act is the Import Duties Act.

2. (1) In this Act, unless the context otherwise requires -

"bill of entry" and "bill of sight" have the meaning assigned to them by articles 12 and 13 of the Customs Ordinance;

"bond" in relati on to im ported goods means any government warehouse or any other place of security approved under article 27 or article 34(3) of the Customs Ordinance;

"The Community" means the European Community established by t he Tr eaty e stab li shi ng t he Euro pean Ec on om ic Co m mu ni ty d one at Rome on 25 March 1957, as amended by the Single European Act of 1986, and the Treaty on European Union done at Maastricht on 7 February, 1992, and whose members are, Belgium, Denmark, the Federal Republic of Germany, Greece, Spain, France, Ireland, Italy, Luxem bourg, the Nether lands, Austria, Por tugal, Fi nland , Sw eden an d t he Un ited Ki ngdo m of Great Britai n and Northern Ireland, and other states which may become mem bers thereof a n d to which an agreement between the Europea n Commun ity an d Malt a ap plies, an d fo r th e p u rpo s es of an y agreement between the European Community and Malta, such other countries to which that agreement applies;

"Commi ssi oner" m e ans the Comm ission er fo r Revenue, an d includes any other person having an express or implied authority to act for the said Commissioner in carrying out the provisions of this Act;

"Customs Tariff" means the Customs Tariff set out in the First

Schedule to this Act;

"import duty" and "duty" mean any duty of Customs charged on imported goods under this Act;

"invoice" means a document issued by a seller to a buyer listing the goods supplied and stating the sum of money due or paid or an alternative document acceptable to the Commissioner;

"Minister" means the Minister responsible for the Customs;

"prescribed" means prescribed by regulations made under article

Short title.

Interpretation. Amended by: VIII.1993.2; XV.1995.2; XIX.1999.2; XXII. 2011.5. Cap. 37.

35.

(2) The Customs Tariff contained in the First Schedule to this

Act shall be in the English language only:

Provided that the Minister may from time to time order the publication of the said Tariff in the Maltese language and in any such case, if there is any conflict between the Maltese and English text of the Tariff, the English text shall prevail.

Legal effect of notes and rules in Customs Tariff.

Duties to be levied and collected by the Commissioner. Amended by:

VIII. 1993.3. Substituted by: XV. 1995.3. Amended by: XIX. 1999.3;

L.N. 424 of 2007; XXII. 2011.5.

3. The notes, rules and other provisions contained in the Customs Tariff shall form an integral part thereof, and the said Tariff shall be read, construed and applied in accordance with the notes, rules and provisions aforesaid.

4. (1) There shall be levied and collected by the Com missioner on account of the Governm ent the import duties shown in the ‘Import Duty’ column of the Customs Tariff upon all goods chargeable with su ch duti es and enumerated in the first co lu m n of t h e said Ta ri f f , w h i c h are gro w n, prod uce d o r manufactured in countries, other than those in the Community and which shall be imported into Malta or taken out of bond for use or consumption in Malta.

(2) The import duties shown in the ‘Import Duty’ column shall not apply to goods which are grown, produced or manufactured in the Community and which shall be imported into Malta or taken out of bond for use or consumption in Malta provided that such goods satisfy t h e rules o f orig in as in force from time to time in accordance with any agreement made between the Government of Malta and the Community.

(3) Notwithstanding the provisions of sub-articles (1) and (2), the Commissioner may, with the concurrence of the importer, apply a flat rate of ten per cent import duty on goods of a non-commercial nature received by individual persons in consignments where the value of such goods does not exceed one hundred and sixteen euro and forty-seven cents (116.47), and on goods of a non-commercial nature imported by travellers in their luggage where the value of such goods does not exceed two hundred and thirty-two euro and ninety-four cents (232.94), in either case being goods other than spirits, tobacco or tobacco products.

(4) In the computation and collection of import duty, the Commissioner may round up or down the value of the goods and the amount of duty chargeable thereon to the nearest euro.

(5) Where any import duties leviable on goods under this article have not been duly collected, the amount still payable shall remain due for a period of six years from the tax point as defined in article 12A and the Commissioner shall have the right to claim payment of that amount within the said period:

Provided that notwithstanding the provisions of this sub- article, the Commissioner may not claim payment of such amount when he is satisfied that the goods have been properly inspected by a releasing officer and duly released by him and the value of such goods has been properly declared.

5. (1) There shall be exempted from payment of import duty the goods which are enumerated in the Second Schedule to this Act, subject where applicable, to the rules contained therein.

(2) The Minister may by regulations from time to time p r escr ibe the co ndit i ons un der which and t h e ext e nt by w h ich equipment for use in any establishment or trade may be exempted from payment of import duty.

Duty-free goods. Amended by: XV.1992.2.

6. (1) Any dutiable article which is imported free of duty by any person by virtue of an exemption granted under article 15 or under any other law shall, unless the Minister otherwise orders, be deem ed, if sold o r disposed o f by such person for use or consumption in Malta, to be taken out of bond at the time of such sale or disposal for use or consumption in Malta, and the provisions of article 4 shall apply to any such article.

(2) In any of the cases referred to in sub-article (1) of this article, the duty shall be payable by the person who becomes the owner of the article.

(3) The person liable to pay duty in terms of sub-article (2) of this article, shall within one week of becoming the owner of the articles referred to in sub-article (1) of this article, make perfect entry of such goods in terms of the Customs Ordinance.

(4) Failure to comply with the provisions of sub-article (3) of this article shall constitute an offence in terms of article 62 of the Custom s Ordinance and article 60 of the said Ordinance shall be applicable to the goods in relation to which a proper entry shall not have been made within the time allowed in sub-article (3) hereof.

(5) This article shall not apply to any dutiable articles imported i n to Malta free of customs d u ty un der th e pro v isi ons of the Industrial Development Act.

Disposal of goods imported free of duty.

Cap. 37.

Cap. 37.

Cap. 325.

7. The Minister may by regulations published in the Gazette amend, revoke or substitute the Schedules to this Act, or any of them, as may become necessary from time to time with the aim to ensure that the Customs Ta riff conforms with the Ha rmonized Commodity Description and Coding System 1983, as adopted and published by the Customs Co-operation Council, and to reorganise the Custo m s Ta riff wi thout departin g from such system, or to remove or effect any decrease in the rate of duties leviable, or to amend the rules contained in the third Schedule in order to conform with any in ternational obligation entered into by Malta in that respect:

Provided that this authority shall not extend to cases in which its application results in a duty being prescribed in respect of any new artic le or an increase in the rate of duty prescribed in respect of any article.

Amendment of Schedules. Substituted by: VIII.1993.4; XIX.1999.4.

Mode of ascertaining ad valorem duty. Amended by: VIII. 1993.5; XV. 1995.4; XIX. 1999.5; XXII. 2011.5.

8. (1) The Customs value for the purposes of applying the Customs Ta rif f shall be de te r mined in ac cordance with the provisions of the Agreement on Implementation of Article VII of the General Agreement of Tariffs and Trade 1994 as applicable to Malta, in accordance with the rules contained in the Third Schedule to this Act and the Annex thereto, which Schedule and Annex shall be in the English language only:

Provided that where the Commissioner has reason to believe that the invoice does not provide a proper basis for the assessment o f th e correct am ou nt o f du ty o n th e go od s, th e d u t y m a y be calculated on a value which shall be established in accordance with the provisions of the Third Schedule to this Act:

Provided further that in the case of goods to which article 6 applies the ad valorem duty shall be payable -

(i) where the goods are sold, on the price paid by the purchaser; or

(ii) where the goods are disposed of otherwise than by the sale, on the value of the goods as determined by the Commissioner at the time of disposal:

Provided further that where in the Notes to the Tariff it is provided that a minimum value of an article is to be taken for the pu rpose of cal cu l ating duty, the v al u e est ab lished by t h is sub- article may not be below the value as stated in such Notes.

(2) The Commissioner may require such evidence of the authenticity of any invoice as he may deem proper.

Appeals. Amended by: XIX. 1999.6;

L.N. 424 of 2007. Substituted by:

L.N. 336 of 2010. Amended by: XXII. 2011.5.

Cap. 490.

9. (1) Any person who feels aggrieved by a decision of the Commissioner shall in the first instance make a written request for revision of such decision to the Commissioner. Such request shall b e subm itt ed to th e Com m i s si oner wit h in thi r t y day s fr om the notification of said decision. If no request for revision is lodged within thirty days the person shall be deemed to have accepted the decision.

(2) In the event that the person referred to in subarticle (1) still feels aggrieved by the final decision of the Commissioner, that person shall have the right of appeal to the Administrative Review Tribunal established by article 5 of the Administrative Justice Act.

(3) This appeal shall be presented the Administrative Review Tribunal within thirty days from the date of notification of the final decision, referred to in subarticle (2), taken by the Commissioner.

Power of Commissioner to retain invoice and to require production of documents. Amended by:

VIII. 1990.3; XIX. 1999.7;

L.N. 424 of 2007; XXII. 2011.5.

10. (1) It shall be lawful for the Commissioner to retain for offi ci al pu rposes th e ori g in al copy of the i nvo ice or i nvo ices submitted by an impor ter with the Customs entry for go ods imported or taken out of bond.

(2) The Commissioner may, at any time, within six years after the clearance of goods of any description, require from the importer or his agent the production at his premises or elsewhere of any trade book, whether prescribed by law or otherwise, or of other

documents of whatever nature relating to the purchase, importation or sal e of such g oods an d if th e im porter or his agen t fails to comply with any such request, he shall be guilty of an offence and shall be liable on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of not less than four hundred and sixty-five euro and eighty-seven cents (465.87) and not more than five thousand and eight hundred and twenty-three euro and forty-three cents (5,823.43).

11. (1) The customs authorities may, on their own initiative or at the request of the declarant, amend the declaration after release of the goods.

(2) The customs authorities may after releasing the goods and in order to satisfy themselves as to the accuracy of the particulars contained in the declaration, inspect the commercial documents and data relating to the import or export operations in respect of the goods concerned or to subsequent commercial operations involving those goods. Such inspections may be carried out at the premises of the declarant, of any other person directly or indirectly involved in the said operations in a business capacity or of another person in possession of the said documents and data for business purposes. Those authoriti es may also examine the good s where it is still possible for them to be produced.

(3) Where revision of the declaration or post-clearance examination indicates that the provisions governing the customs procedure concerned have been applied on the basis of incorrect or i n compl e t e inf o rmatio n, t h e customs au tho r iti es sh al l, i n accordance with the provisions laid down, take the measures necessary to regularise the situation, taking account of the new information available to them.

(4) When it is deemed necessary that officials from other Government Departments participate in post clearance inspections the provisions in this article shall apply also to those officials.

Post-clearance examination of declarations. Amended by: VIII.1993.6. Substituted by: XIX. 1999.8.

12. (1) Where any invoice for goods purchased in a foreign country expresses the value of such goods in foreign currency, such val u e shall be assessed by the Comm issioner at the rate of exchange fo r Malt ese currency of such for e ig n currency as determined by the Central Bank of Malta, and the importer shall pay dut y, where dut y is payable ad va l o re m , on th e am ount calculated in Maltese currency as aforesaid.

(2) The opening rate of exchange for Friday of every week shall apply to such assessments of value during a continuous period of seven days beginning on the next following Monday, but when Friday’s opening rate of exchange differs from a subsequent rate by three per centum or more the later rate shall apply for the remainder of that period:

Provided that if at any time the Central Bank does not issue a rate of exchange on any day when such rate is normally issued, the Commissioner may suspend the asse ssment of the value of the goods until such rate so issued.

Assessment of value expressed in foreign currency. Substituted by: VIII. 1993.7. Amended by:

XXII. 2011.5.

Tax Point. Added by: VIII. 1993.7. Amended by: XXII. 2011.5.

Cap. 62.

(3) Without prejudice to the provisions of the proviso to the preceding sub-article, where the rate of exchange is not issued by the Central Bank of Malta on a Friday, the assessments of values for t h e period of seven day s beginn ing on the next fol l owi n g Monday shall be determined on the rate of exchange first fixed by the Cen t ral Bank of Malta after that Friday, and where on th e Monday immediately following the Friday on which the Central Bank of Malta has not issued such rate, a rate of exchange is still not issued, the Commissioner may continue to assess the value of the goods in accordance with the rate applicable for the previous week or suspend the assessment of the value of the goods until a rate is so issued:

Provided that when the said rate of exchange differs from a subsequent rate by three per centum or more, the later rate shall apply for the remainder of the period.

12A.* (1) Import duty shall be computed -

(a) at the time a perfect bill of entry is directly registered into the Customs computer by an importer or his agent, or, when not so registered, not later than the next working day following the time of the presentation of a perfect bill of entry to the Commissioner for registration; or

(b) where such bill is not perfect, at the time it is amended and accepted as perfect to the satisfaction of the Commissioner;

and in each case it is at that point in time that the rate of duty and rate of exchange shall apply:

Provided that where in accordance with the provisions of the Revenue (Safeguard) Act a new duty or an increased rate of duty is leviable upon the issue of a proclamation as contemplated in that Act, such new duty or increased rate of duty shall be leviable on any goods in relation to which a perfect bill of entry has been made but have not been released, to the extent only as may be provided in the aforesaid proclamation and the bill to which it refers.

(2) Notwithstanding the provisions of sub-article (1) of this article, the computation of import duty shall be suspended in any case where the assessment of the value is suspended in accordance with article 12(2) and (3).

Duplicating Bills of Entry.

Added by:

VIII. 1993.7.

Amended by:

XXII. 2011.5.

Parts of an article subject to the same duty as the article.

12B. It shall not be lawful to register or present another bill of entry for the same goods as a replacement or substitution for the original entry except with the concurrence of the Commissioner, and in any such case the second or subsequent bill of entry shall be invalid.

13. Integral parts of an article which is liable to an ad valorem duty, or is free of duty imported for replacement purposes or as spare parts, shall be liable to the same rate of duty as the article its e lf, or free of duty, as the case m a y be, un less t h ey are

*See articles 10 and 11 of Act XV of 1995.

specifically excluded or provided for elsewhere in the Tariff.

14. (1) In the case of goods the duties on which are charged at an ad va lo rem ra te, the Commissioner ma y, if he has reason to belie v e that the va lue declared by t h e imp or ter or hi s agen t is insufficient, either take the goods on paying the importer or his agent the amount of the value declared by him with an addition of five per centum, such payment together with the restitution of any duty which may have been paid on the goods to be made within fifteen days following the declaration, or take the duties in kind.

(2) The importer against whom the Commissioner proposes to exercise the right of pre-emption shall be entitled to have the goods appraised by experts, one to be appointed by the declarant and the other by the Commissioner. In the event of disagreement between them, the experts shall appoint an umpire whose decision shall be final.

(3) If the experts decide that the value of the goods does not exceed by more than five per centum t he value declar ed by the importer, duty shall be levied on the amount declared by the latter.

(4) When the appraised value exceeds by more than five per centum the value declared by the importer, the Commissioner shall, at his option, collect duty on the amount determined by the experts, or avail himself of the pre-emption with the addition of the five per centum mentioned in sub-article (1) of this article, which addition sh all b e lik ewise gr anted when the declara n t withdraws his application for appraisement:

Provided that in the former case, the duty shall be liable to be increased by fifty per centum, if the experts’ appraisement exceeds by ten per centum the value declared by the importer.

(5) The expenses of the appraisement shall be borne by the declarant, if the value determined by the experts exceeds by more than five per centum the value declared: otherwise, they shall be borne by the Government.

Power of Commissioner to take goods on payment of declared or to take duty in kind. Amended by:

XXII. 2011.5.

15. (1) It shall be lawful for the Minister to admit the importation into Malta of any goods free of duty.

(2) Where an application has been made to the Minister to allow the importation into Malta of any goods free of duty, the importer may make a deposit with the Commissioner of a sum of money sufficient in amount to cover the duties payable thereon, or produce to the Commissioner such bank guarantee by a local bank as the Commissioner deems fit in the circumstances, and thereupon the goods may be released by the Commissioner to the importer in the same manner as if the duty thereon had been paid.

(3) Any sum deposited in virtue of sub-article (2) of this article in respect of any goods for which an application shall have been made to the Minister as aforesaid, shall be passed to revenue in the event that the Minister refuses the application aforesaid, and shall be refunded by the Commissioner to the importer in the event that the Minister accedes to the application.

(4) The Minister may delegate the power conferred upon him

Power of Minister to grant exemption from duty. Amended by:

XV. 1995.5;

L.N. 424 of 2007;

XXII. 2011.5.

by this article to the Commissioner in respect of any goods on which the amount of the duty payable does not exceed eleven euro and sixty-five cents (11.65).

(5) Without prejudice to the provisions of the preceding sub- articles of this article, the Minister may grant exemption from duty due under this Act, retrospectiv ely, under such conditions as he may deem fit to impose, and in any such case any duty paid may be refunded by the Commissioner in accordance with such exemption.

Importation of goods without payment of duty. Amended by: XXII. 2011.5.

Exemption of goods imported for temporary use. Amended by:

XXII. 2011.5.

16. The Commissioner may also, with the approval of the Mi nister i n each case an d fo r such time and su bject t o such conditions as may be prescribed, grant perm ission to traders to import without payment of duty such goods as may from time to time be prescribed for sale to such class or classes of passengers as may be prescribed.

17. (1) Without prejudice to the provisions of article 30, any goods may, with the permission of the Commissioner be brought i n to Mal t a or with drawn fro m b ond w itho u t pay m ent of d u ty thereon, if the Commissioner is sat i sfied that such good s are brought into Malta or withdrawn from bond for temporary use only.

(2) The temporary importation or the withdrawal from bond of goo ds fo r tempo r ar y u s e shall be sub j ect to th e foll owi n g conditions:

(a) the whole quantity of such goods shall be exported from Malta within three months from the date on which they were imported or withdrawn from bond, as the case may be, or within such further period as the Commissioner may allow in respect of any particular goods;

(b) no part of the goods shall be disposed of in Malta, save in accordance with the terms of a permit issued by the Commissioner to the person who imported the goods or withdrew them from bond, as the case may be;

(c) the person who imports the goods or withdraws them from bond, as the case may be, shall deposit with the Commissioner the amount of the duty payable on such goods or give such security therefor as the Commissioner may require;

(d) (i) if the whole quantity of such goods is not exported from Malta within three months from the date they were imported or withdrawn from bond, as the case may be, or within such further period as the Commissioner may allow, then the whole of the deposit or security in the hands of the Commissioner shall be forfeited;

(ii) if any goods imported or taken out of bond by any person in virtue of a temporary permit under this article and allowed to be retained in the possession of that person for any expressly stipulated period of time without any pecuniary security, the same goods being intended as surety for duty thereon at the time the goods are imported or taken out of bond then the goods if not re-exported within the said period of time shall without prejudice to any liability for the payment of the duty due, be liable to forfeiture in terms of article 60 of the Customs Ordinance and the relevant provisions of the Customs Ordinance shall apply thereto;

(e) where it is shown to the satisfaction of the

Commissioner that -

(i) a part of the goods has been lost through no fault of the person who imported the goods or withdrew them from bond; or

(ii) a part of the goods has been disposed of in accordance with a permit issued under paragraph (b) of this sub-article; and

(iii) the remaining part of the goods has been duly exported,

duty shall be payable only on the part of the goods which have not been exported and only that part of the deposit or security in the hands of the Commissioner shall be forfeited as amounts to the duty payable on the goods which have not been exported;

(f) when the whole quantity of any goods imported or withdrawn from bond under this article is exported from Malta, then the deposit or security in the hands of the Commissioner shall be returned to the person who made the deposit or gave the security.

Cap. 37.

18. (1) No bonded article shall be liable to duty under this Act, so long as it shall remain in bond, or on its being released from bond for immediate exportation.

(2) When an article is withdrawn from bond for use or con s u m pti on in Malta, th e dut y wh ich shall be levi ed on such article shall be that chargeable at the point in time stated in article

12A , provi ded that i f su ch arti cle is no t wit hdrawn from b ond within ten working days after the said time, the bill of entry shall cease to be valid, and a new bill of entry shall be required therefor.

No duty charged on articles in bond or released for immediate export. Amended by:

VIII. 1993.8.

Offences regarding importation declarations.

Added by: VIII. 1993.9. Amended by:

XIX. 1999.9; XIII. 2005.35; L.N. 424 of 2007;

XXII. 2011.5.

18A. (1) Every person who in contravention of this Act, wilfully or negligently makes or causes to be made any statement, or furnishes or causes to be furnished any document or information to the Commissioner which is untrue in any material particular, shall without prejudice to any other liability be guilty of an offence an d shal l, on con v ict i on , be l i able for every offence to a fine (multa) of not less than the equivalent of ten per centum of the amount of duty endangered or fifty-eight euro and twenty-three cents (58.23), whichever is th e greater, but not exceeding two thousand and three hundred and twenty-nine euro and thirty-seven cents (2,329.37).

(2) Every person who knowingly registers or presents a second or subsequent bill of entry for the same goods in contravention of this Act shall be guilty of an offence and shall, on conviction, be liable for every offence to a fine (multa) equivalent to twice the amount of duty chargeable on such goods.

(3) For the purpose of an offence under this Act, the court shall not take into consideration any verbal or written declaration which purports to correct in a material particular a previous declaration to C u sto m s and wh ich is mad e w h en di scove ry of t h e offen ce i s imminent.

(4) All proceedings for any offence under this article shall be instituted by or in the name of the Commissioner.

(5) It shall be lawful for the Commissioner in every case of an offence under this article, and where the duty endangered does not exceed on e thousand an d one h undred and sixty -fo ur euro and sixty-nine cents (1 ,164.69), to allow the of fender, in lieu of prosecution, to pay the fine provided for that offence reduced by twenty per centum, as a civil penalty due to Customs.

Payment of duty on damaged goods. Amended by:

XXII. 2011.5.

19. (1) Import duties shall be levied irrespective of the state of the goods and no remission of duty shall be allowed either in whole or in part on accoun t of t h e damaged co nditi on of the good s, whatever be the cause of such damage.

(2) The owner of damaged goods may, however, elect to have the damaged goods destroyed at his expense under such conditions as the Commissioner may impose.

(3) No import duty shall be leviable on goods destroyed in accordance with the provisions of sub-article (2) of this article.

Remission of duty on goods found short.

Amended by: XV. 1995.6; XXII. 2011.5.

20. (1) No import duty shall be remitted either in whole or in part on any shortage of goods, whether of internals of packages, or of whole packages, whatever is the cause of such shortage.

(2) Import duty is, however, remitted where the shortage consists of whole packages of goods and the owner of such goods furnishes evidence to the satisfaction of the Commissioner -

(i) in respect of goods other than goods imported in containers or on commercial road vehicles, that such packages had not been discharged from the importing vessel; or

(ii) in respect of goods imported in containers or on commercial road vehicles, that such packages had not been loaded in the container or on the commercial road vehicle:

Prov ided that in such cases i f imm ediately before the exam in atio n o f th e im po rt ed goo ds b y the Com m i ssio n er th e foreign and local seals are found to be intact by the Commissioner, this fact may be considered as satisfactory evidence for the purpose of this sub-article; or

(iii) that such packages had been deposited either in a government warehouse or a warehouse or place of security appointed by virtue of the provisions of article 27(1) of the Customs Ordinance but are not produced at the request of an officer of the Customs.

(3) The provisions of the foregoing sub-article shall not apply to goods deposited in a warehouse or place of security appointed by virtue of the provisions of article 27(1) of the Customs Ordinance for the exclusive deposit of goods belonging to a specified person.

(4) A request for the remission of import duty shall be submitted in writing to the Commissioner not later than two years from the date of payment of such duty.

(5) For the purposes of this article -

"container" means an article of transport equipment (lift-van, movable tank or other similar structure):

(i) fully or partially enclosed to constitute a compartment intended for containing goods;

(ii) of a permanent character and accordingly strong enough to be suitable for repeated use;

(iii) specially designed to facilitate the transport of goods by one or more modes of transport without intermediate re-loading;

(iv) designed for ready handling, particularly when being transferred from one mode of transport to another;

(v) designed to be easy to fill and to empty; and

(vi) having an internal volume of one cubic metre or more;

"road vehicle" means a power driven road vehicle and any trailer or semi-trailer designed to be coupled thereto.

Cap. 37.

20A. (1) Notwithstanding the provisions of articles 1012 to

1028 of the Civil Code, duty paid in accordance with a declaration made to the C o mm issio n er by th e im po r t er or by a p e r s o n authorised to make such a declaration on the importer ’s behalf,

shall be deemed to have been properly paid and to have been due and shall not be refundable.

(2) Subject to the provisions of subarticle (1) above, it shall be lawful for any person to demand the refund of any duty paid in

Refund of duty paid.

Added by: XII. 2001.14.

Amended by: XXII. 2011.5. Cap. 16.

respect of the importation of any product, provided that -

(a) at the time of payment the Commissioner is informed in writing that the legality of such payment is contested; and

(b) the demand for the refund of any such duty is notified to the Commissioner not later than one year from the release of the imported goods; and

(c) a claim for the refund of the duty is made in a judicial protest or a judicial letter served upon the Commissioner not later than two years from the release of the imported goods; and

(d) where said claim for a refund is based on a claim to the effect that the product was not charged according to the correct classification, the classification of the goods made by the Commissioner is manifestly erroneous.

(3) No person shall have, or be deemed to have ever had, a right to claim the refund of any duty which, although having been paid in excess, has been, or can reasonably be presumed to have been, collected by such person as part of the price at which the goods in respect of which such duty was paid were sold to others.

(4) For the purpose of this article “duty” shall include any import duty, excise duty, or any other tax payable to or collected by the Commissioner upon the importation of any goods.

(5) The provisions of subarticle (3), which refer to the time prior to the coming into force of the said subarticle, are simply declaratory for the avoidance of doubt as to the interpretation of the law as it stood prior to the coming into force of the said subarticle.

Drawback. 21. (1) Subject to the provisions of this article, the Minister may by order published in the Gazette provide that drawback on exportation or shipment as stores, or on warehousing in a bonded store pending exportation or shipment as stores shall be allowed u n d e r th is ar ti cle (e it her f o r a period specified in the order or w ith out lim it of period ) as respects im port d u ti es paid on the importation of goods of any description specified in the order.

For the purpose of this article "the imported articles" means the goods charged with the duty which is to be drawn back.

(2) No order shall be made under this article unless the Minister is satisfied that it will promote the export trade of Malta and is in the public interest and the Minister shall have regard to the interest of those producing in Malta goods comparable with the imported articles.

(3) The Minister may by order declare any premises occupied and used for the building, repairing and refitting of ships to be an authorised yard for the purposes of the next following sub-article.

(4) Goods brought to an authorised yard shall be deemed for the purposes of this article to be exported.

(5) The allowance of drawback under this article shall be

subject to such conditions as the Minister sees fit to impose for the protection of the revenue and, in a case where drawback is allowed by virtue of sub-article (4) of th is artic l e, subjec t also to such conditions as the Minister sees fit to impose for securing that the goods will be used in the building, repairing or refitting in the yard of ships of a description not for the time being chargeable with any import duty.

(6) Drawback may be allowed either -

(a) in accordance with sub-article (9) of this article on the exportation or shipment as stores of the imported articles or of goods incorporating those articles; or

(b) in accordance with sub-article (10) of this article on the exportation or shipment as stores of goods produced or manufactured from the imported articles.

(7) For the purposes of this article any process whereby the form or character of any goods is changed shall be treated as producing other goods from them.

(8) Any order may provide for allowing drawback subject to restrictions not specifically provided for by this article.

(9) Any order providing for drawback to be allowed in accordance with this sub-article shall be taken as providing that -

(a) the drawback shall be of an amount equal to the duty shown to have been paid in respect of the imported articles;

(b) the drawback shall not be allowed on an exportation or shipment as stores by a person other than the importer of the imported articles or some person who has taken delivery of those articles or of goods incorporating them directly from him;

(c) the drawback shall not be allowed if since the duty became chargeable on the imported articles those articles or any goods for the time being incorporating them have been used otherwise than by being incorporated in other goods or if the imported articles have ceased, otherwise than by undergoing some process not changing their form or character, to be in the same state as they were in at the time when the duty became chargeable on them.

(10) Where drawback is to be allowed in accordance with this sub-article -

(a) the rate of drawback shall not be such as appears calculated on the average to result in the duty drawn back amounting to more than the duty paid;

(b) subject to paragraph (a) of this sub-article, the drawback may be allowed at such rate or rates as appear appropriate and convenient, but so that any rate of drawback shall be fixed by reference either to the quantity of the imported articles (or any goods produced or manufactured from those articles) actually

contained in the goods exported or shipped as stores or to that of the goods exported or shipped as stores;

(c) where the drawback is to be allowed in the case of any goods exported or shipped as stores at more than one rate according to the duty charged on the imported articles or according to the value by reference to which duty was paid on those articles, provision may be made for determining any question as to the quantity to which any rate is to apply.

(11) Any order for drawback to be allowed in accordance with sub-article (10) of this article shall be taken, except in so far as it provides to the contrary, as providing that any rate of drawback shall, i n r e lation to im ported articles char ged with duty at a pr eferential r a te, be r e d u ced so as to bear to th e full r a te of drawback the proportion which the duty charged bore to the full duty.

(12) Any order providing for drawback to be allowed in accordance with sub-article (10) of this article shall be taken as providing that the drawback shall not be allowed if since the duty became chargeable on the imported articles those articles or any goo ds prod uced or manufactured fr om th em h a ve b e en u s ed otherwise than for the production or manufacture of other goods from them.

Regulations in respect of drawback on other goods.

22. The Minister may by regulation made under this article prescribe -

(a) on what goods, other than goods in respect of which an order has been made under article 21, a drawback in respect of import duties chargeable under this Act shall be allowed;

(b) the conditions under which drawback on goods so prescribed shall be allowed; and

(c) the amount or the method of calculation of such drawback.

Drawback may be allowed only under articles 21 and 22.

General provisions as to drawback. Amended by:

VIII. 1990.3;

L.N. 424 of 2007;

XXII. 2011.5.

23. Save as may be permitted by an order made under article

21 or by regulation made under article 22, no import duties paid by virtue of this Act on any goods released for use or consumption shall be refunded on the exportation thereof.

24. (1) Any claim for drawback shall be made to the Co mm issio ner i n such form and mann er and sh al l cont ain such particulars as the Commissioner may direct.

(2) Where drawback has been claimed in the case of any goods -

(a) no drawback shall be payable unless it is shown to the satisfaction of the Commissioner that duty in respect of the goods or of the articles contained therein or used in the manufacture or preparation thereof in respect of which the claim is made has been duly paid and has not been drawn back; and

(b) no drawback shall be paid until the person entitled thereto or his agent has made a declaration, in such form and manner and containing such particulars as the Commissioner may direct, that the conditions on which the drawback is payable have been fulfilled; and

(c) the Commissioner may require any person who has been concerned at any stage with the goods or articles to furnish such information as may be reasonably necessary to enable the Commissioner to determine whether duty has been duly paid and not drawn back and for enabling a calculation to be made of the amount of drawback payable, and to produce any book of account or other document of whatsoever nature relating to the goods or articles.

(3) If any person fails to comply with any requirement under paragraph (c) of the last foregoing sub-article, he shall be guilty of an offence and sh all be liable, on con v iction by th e Cou r t of Magistrates, at the instance of the Commissioner, to a fine (multa) of one hundred and sixteen euro and forty-seven cents (116.47) and to a further penalty of four euro and sixty-six cents (4.66) for every day of default after the date of his conviction.

25. No payment shall be made in respect of any drawback unless the claim therefor is presented to the Commissioner within two years from the date of the event on the happening of which the drawback became payable.

26. (1) Any person who obtains or attempts to obtain, or does an yth i n g w h ereb y t h ere mi gh t be o b tai n ed by any perso n , an y amount by way of drawback of any duty which is not la wfully payable or allowable or which is greater than the amount payable or allowable, shall be guilty of an offence and shall be liable, on convict ion by t h e Court o f Magi st rates, at th e instance o f th e Commissioner,

(a) if the offence was committed with intent to defraud the Government, to a fine (multa) of three times the value of the goods or four hundred and sixty-five euro and eighty-seven cents (465.87), whichever is the greater;

(b) in any other case, to a fine (multa) of three times the amount improperly obtained or allowed or which might have been improperly obtained or allowed or two hundred and thirty-two euro and ninety-four cents (232.94), whichever is the greater.

(2) The punishments provided under the last preceding sub- article shall be without prejudice to any higher punishment incurred under the provisions of the Criminal Code or of any other law.

(3) Any goods in respect of which an offence under sub-article

(1) of this article is committed shall be liable to forfeiture:

Provid e d that, in the case of a claim for drawback, the Comm issioner may, if he sees fit, i nstead of seizing the goods, either refuse to allow any drawback thereon or allow only such drawback as he considers proper.

Time limit on payment of drawback. Amended by: XXII. 2011.5.

Offences in connection with claim for drawback. Amended by: VIII. 1990.3;

L.N. 424 of 2007; XXII. 2011.5.

Cap. 9.

(4) Without prejudice to the foregoing provisions of this article, if in the case of any goods upon which a claim for drawback has been made, it is found that -

(a) those goods, if sold, do not correspond with any entry made thereof in connection with that claim; or

(b) the goods, if sold for home use, would realize less than the amount claimed,

the goods shall be liable to forfeiture and any person by whom any such entry or claim was made shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of three times the amount claimed or two hundred and thirty-two euro and ninety-four cents (232.94), whichever is the greater:

Provided that paragraph (b) of this sub-article shall not apply to such goods or articles contai ned therein or used in the manufacture or preparation of goods as may be specified by the Minister by an order published in the Gazette.

Reprint of Customs

Tariff.

Cap. 180.

27. Without prejudice to the provisions of the Existing Laws (Reprint) Act, it shall be lawful for the Minister to order from time to ti me t h e r e p r i n t of t h e Cust oms Ta ri ff , wi th an y ad di tio ns, omissions, amendments or substitutions directed to be made by any future laws and the Tariff so printed shall be, without any question whatsoever in all courts of justice and for all purposes whatsoever, an authentic text of such Customs Tariff:

Provided that in every such case a memorandum under the signature of the Minister shall be printed on the reprinted Customs Tariff stating that it has been reprinted under the authority of this article and as amended up to a specified date.

Saving as to other laws relating to Customs.

28. Nothing in this Act contained shall be deemed to effect -

(a) any power of the lawful authorities under any law or regulation in force relating to Customs to require the production of any document upon the entry of goods, or to exercise any power granted by such law or regulation;

(b) any obligation or liability provided for by any law or regulation in force relating to Customs;

(c) any penalty, forfeiture or punishment in respect of any offence against any law or regulation in force relating to Customs;

(d) any proceedings in respect of any such power, obligation, liability, penalty, forfeiture or punishment as aforesaid.

Samples. Amended by: XXII. 2011.5.

29. (1) Any officer of Customs may, at any time before the release of any goods, take sam p les of such go ods in such reasonable quantities as may be deemed necessary for the purpose of ascertaining the amount of duty to be levied, and such samples shall be disposed of and acc ount ed for in such ma nn er a s t h e

Commissioner may direct.

(2) No compensation shall be payable by the Commissioner in respect of any sample taken in accordance with the provisions of this article.

30. (1) It shall be lawful for the Minister to authorize by order the importation or withdrawal from bond of any goods or materials without payment of duty thereon on a declaration to be made by the importer or owner that they are wholly intended for re-exportation after industrial processing or incorporation in m a nufactured articles.

(2) Any such goods or materials shall not be disposed of in

Malta without a written permit issued by the Commissioner.

(3) The temporary importation of any goods or materials as aforesaid shall be subject to the following conditions:

(a) the whole quantity of the goods or materials shall be exported from Malta within such period as shall be determined by the Commissioner;

(b) the person mentioned in the order shall furnish to the Commissioner a security or undertaking to the latter ’s satisfaction;

(c) the person mentioned in the order shall -

(i) keep proper stock accounts showing at any time and in full detail the quantities of goods or materials imported or withdrawn from bond on temporary importation and their disposal;

(ii) furnish the Commissioner, where he so requires, with certified true copies of such accounts every month or at such period as he may determine;

(iii) permit the Commissioner or any person authorised by him in that behalf at any reasonable time to inspect the accounts mentioned in sub-paragraph (i) of this paragraph and any stocks of goods or materials kept in his premises by the person mentioned in the order for the purpose of ascertaining that all the conditions respecting the temporary importation of such stocks are being fulfilled.

(4) Where in goods or materials held on temporary importation under this article any no rmal wastage occurs in the process of pro ductio n, any w a st e mat e rials shall be d i sposed o f as th e Commissioner shall permit, whether on payment of duty prior to sale or free of duty on destruction under Customs supervision.

(5) Where any goods or materials held on temporary importation under this article -

(i) are disposed of in Malta either in their original state or after incorporation into finished articles in accordance with a written permit issued by the Commissioner as aforesaid; or

Special provisions for temporary importation of items intended for industrial processing. Amended by:

XXII. 2011.5.

through circumstances beyond the control of the person mentioned in the aforesaid order,

then in every such case duty shall be paid only on such goods and materials as are not exported, except for such wastage as may be permitted to be destroyed under sub-article (4) of this article.

(6) Without prejudice to the provisions of article 32, if the Commissioner is satisfied that any of the provisions of this article has been contravened or has not been complied with, it shall be lawful for the Minister to revoke the order made by him under this article and the importer or owner affected by such revocation shall forthwith pa y the full duty on such goods or materi als he ld on tempo r ary importation which cann ot be accounted for to th e satisfaction of the Commissioner.

Special provisions for importation of items intended for fairs etc.

Offences in connection with temporary importation under article 30. Amended by:

VIII. 1990.3;

L.N. 424 of 2007;

XXII. 2011.5.

Goods or materials imported for industrial production. Amended by:

XXII. 2011.5.

Offences by body of persons.

31. It shall be lawful for the Minister by regulations under this Act, to m ake provision for putting into effect any international agreement or convention to which the Government of Malta may be a party, wh ereby goods for display or use at exhibitions, fairs, m eeti ngs or similar ev ent may be im ported i nto Malta, wi thout payment of duty under this Act, such regulations may in particular prescribe the forms, procedures and guarantees to be used, adopted or given in connection therewith.

32. Where any importer or owner in whose favour an order has been made under article 30(1) disposes in Malta of any goods or materials mentioned in such order without the written permit of the Commissioner or is unable satisfactorily to account for any such goods or materials, such importer or owner shall be guilty of an o f fence an d sh all be liab l e, on con v i c tio n b y t h e C ourt of Magistrates, at the instance of the Commissioner, to a fine (multa) of three times the value of the goods or materials or one hundred and sixteen euro and forty-seven cents (116.47), whichever is the greater or to imprisonment for a term not exceeding two years, or to both such fine and such imprisonment.

33. Where the Customs Tariff provides that goods otherwise su bjec t t o dut y may b e im p o rted free of du ty or su bjec t t o the payment of a lower rate of duty because they are declared to be intended "for industrial production" or "for agricultural use" or "for fishing use", such im port a tion free of d u ty or sub j ect to the payment of a lower rate of duty shall be permitted subject to the fulfilment of any such conditions as may be prescribed in order that the goods or materials may be considered as having been imported for any of the said purposes and subject to the Commissioner being satisfied that the goods or materials have been so imported and that any such conditions as aforesaid have been fulfilled.

34. Where an offence against the provisions of this Act or any regul ati ons or o r der made t h ereu nder is commit ted b y an association or body of persons, every person who, at the time of the commission of the offence was a director, manager, secretary or other similar officer of such association or body of persons, or was pur port i ng to act in any such capaci t y, sh all be g u il ty of that

offence unless he proves that the offence was committed without his knowledge and that he exercised all due diligence to prevent the commission of the offence.

34A. The provisions of articles 87 and 88 of the Customs Ordinance shall mutatis mutandis apply to any offence under this Act or under any regulations made under this Act.

35. The Minister may from time to time make regulations -

(a) respecting the collection of import duties under the general rates and the European Economic Community rates shown in the respective columns of the Customs Tariff;

(b) prescribing the duration and conditions of permits issued under article 16, the classes of goods to which that article applies, the procedure to be complied with to safeguard the revenue and to ensure proper control of the sale of such goods:

(c) providing that any person who contravenes or fails to comply with any regulations made under this Act shall be guilty of an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner or otherwise, to punishments not exceeding a fine (multa) of not more than four hundred and sixty-five euro and eighty-seven cents (465.87) or an amount equal to three times the import duty payable on any article in respect of which the offence is committed, whichever is the greater, or imprisonment for a term not exceeding three months or to both such fine and such imprisonment;

(d) prescribing anything that may be prescribed;

(e) for the establishment of customs procedures for the suspension or drawback of duties or other dues or restrictions on importation in connection with the processing or further processing in Malta of goods or materials imported into Malta and for making arrangements providing for the payment of duties on goods manufactured from such goods or materials so imported, in accordance with the classification under which the goods processed or further processed fall under, and for providing that duty on goods temporarily exported from Malta shall, when re- imported after processing or further processing outside Malta, be charged only on the value added to the goods by such processing or further processing; and such procedures may provide for the payment of interest on duty or other dues suspended in terms of such procedures; and

(f) generally for any other purpose connected with the operation of the provisions of this Act.

Applicability of articles 87 and 88 of the Customs Ordinance.

Added by: VIII.1993.10.

Cap. 37.

Power of Minister to make regulations. Amended by:

VIII. 1990.3; VIII. 2001.2;

L.N. 424 of 2007;

XXII. 2011.5.

Amended by: VIII.1990.3.

Customs Code.

Added by;

II. 2002.30.

Saving. Cap. 249.

import duty, charged or chargeable under this Act shall be brought, as the case may require, before the First Hall of the Civil Court or before the Court of Magistrates (Malta) in its civil jurisdiction or before the Court of Magistrates (Gozo) also in its civil jurisdiction.

36A. (1) The provisions of the Customs Code contained in the Fourth Schedule to this Act shall apply with regard to the matters co ntained th erein notw ithstandi ng anyt hing to the co ntrary contained in this Act or in any other law.

(2) The Minister may by regulations make provisions to implement the provisions of the Customs Code contained in the Fourth Schedule.

37.* Without prejudice to the provisions of article 12 of the I n terpretation A c t, all regulations, orders and other instruments which were kept in force by the Import Duties Act, 1976†, and all

regulations, orders and other instruments made under the said Act other than any reprint of the Customs Tariff made under article 26 of that Act whi c h shall b e rep ealed, shall if and as in force immediately before the commencement of this Act be deemed to have been made under this Act and shall continue in force and may be amended, altered, repealed or otherwise dealt with accordingly.

*The original sub-articles (1) and (3) of this article have been omitted under the

Statute Law Revision Act, 1980.

†Repealed by this Act.

S C H E D U L E S FIRST SCHEDULE (Articles 2, 3 and 4) CUSTOMS TARIFF

GENERAL NOTES AND RULES FOR INTERPRETATION

1. The Nomenclature of the Customs Tariff is based on the Nomenclature for the classification of Goods in the Harmonized Commodity Description and Coding System 1983 (hereinafter referred to as the Harmonized System) and shall be interpreted in accordance with the Explanatory Notes to the Harmonized System, published by the Customs Co-Operation Council, Brussels.
2. Except where the rates of duty are specified in monetary units, the rates indicated under "Import Duty" of this Schedule are percentages Ad Valorem.
3. The term "for industrial production" wherever it appears in this Schedule shall also apply to goods or materials which are imported for use in the building or construction industry.

Amended by: XV.1992.3. Substituted by: VIII.1993.11. Amended by: L.N. 28 of 1994; VIII.1994.2; IX.1995.2. Substituted by: XV.1995.7;

L.N. 184 of 1995. Amended by:

XII. 1997.77. Substituted by: L.N. 7 of 2000.

Amended by:

L.N. 259 of 2000;

Substituted by:

VIII. 2001.3.

Amended by:

II. 2002.32;

II. 2003.30;

II. 2004.36;

L.N. 424 of 2007;

XXII. 2011.5.

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the Nomenclature shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-chapters are provided for ease o f refer e n c e only; for lega l purp o ses, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or notes do not otherwise require, according to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.
Rule 3.
3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

NOTES

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout this Schedule any reference to ''dried'' products also covers products which have been dehydrated, evaporated or freeze-dried.

NOTE

CHAPTER 1

LIVE ANIMALS

1. This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or
03.07;
(b) Cultures of micro organisms and other products of heading No. 30.02; and
(c) Animals of heading No. 95.08.

H.S. Code

Number Description Import Duty

01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:

- Weighing not more than 185 g.:

0105.11 - - Fowls of the species Gallus domesticus:

- - - Grandparent and parent female chicks:
- - - - Laying stocks:
0105.11.11.10 - - - - - Kept for sport, recreation or hobby 10
0105.11.11.90 - - - - - Other 10
- - - - Other:
0105.11.19.10 - - - - - Kept for sport, recreation or hobby 10
0105.11.19.90 - - - - - Other 10
- - - Other:
- - - - Laying stocks:
0105.11.91.10 - - - - - Kept for sport, recreation or hobby 0
0105.11.91.90 - - - - - Other 0
- - - - Other:
0105.11.99.10 - - - - - Kept for sport, recreation or hobby 0
0105.11.99.90 - - - - - Other 0

0105.12 - - Turkeys:

0105.12.00.10 - - - Kept for sport, recreation or hobby 10
0105.12.00.90 - - - Other 10

0105.19 - - Other:

- - - Geese:
0105.19.20.10 - - - - Kept for sport, recreation or hobby 10
0105.19.20.90 - - - - Other 10
- - - Ducks and guinea fowls:
0105.19.90.10 - - - - Kept for sport, recreation or hobby 10
0105.19.90.90 - - - - Other 10
- Other:

0105.92 - - Fowls of the species Gallus domesticus, weighing not more than 2,000 g:

NOTE

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

1. This Chapter does not cover:
(a) Products of the kinds described in headings, Nos. 02.01 to 02.08, or 02.10, unfit or unsuitable for human consumption;
(b) Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood (heading No.
05.11 or 30.02); or
(c) Animal fat, other than products of heading No. 02.09 (Chapter 15).

ADDITIONAL NOTES

1. A.The following expressions shall have the meanings hereunder assigned to them:
a) "Carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and
0202.10.00.00: Whole carcasses of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcasses are imported without the heads,
the latter must have been separated from the carcasses at the atloido-occipital joint. When
imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso- metatarsal joints; "carcass" shall include the front part of the carcase comprising all the
bones and the scrag, neck and shoulder having more than 10 pairs of ribs.
b) "Half-carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and
0202.10.00.00: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder
having more than 10 ribs.
c) "Compensated quarters", for the purposes of subheadings 0201.20.20.00 and
0202.20.10.00: portions composed of either:
- forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut
at the third rib, or
- forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising
all the bones and the thigh and sirloin, and cut at the eight cut rib.
The forequarters and the hindquarters constituting "compensated quarters" must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5% of the weight of the heavier part (forequarters or hindquarters).
d) "Unseparated forequarters", for the purposes of subheadings 0201.20.30.00 and
0202.20.30.00: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank.
e) "Separated forequarters'', for the purposes of subheadings 0201.20.30.00 and
0202.20.30.00: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs
must be whole, the others may be cut) with or without the thin flank.
f) "Unseparated hindquarters", for the purposes of subheadings 0201.20.50.00 and
0202.20.50.00: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the
shank and with or without the thin flank.
g) "Separated hindquarters", for the purposes of subheadings 0201.20.50.00 and
0202.20.50.00: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or
without the shank and with or without the thin flank.
h) 11. "Crop" and "chuck and blade" cuts, for the purposes of subheading 0202.30.50.00: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;
22. "Brisket" cut, for the purposes of subheading 0202.30.50.00: the lower part of the forequarter comprising the brisket navel end and the brisket point end.
B. In determining the number of whole or cut ribs referred to in paragraph 1. A, only those attached to the backbone shall be taken into consideration.
2. A. The following expressions shall have the meanings hereunder assigned to them:
a) "Carcases or half-carcases", for the purposes of subheadings 0203.11.10.00 and
0203.21.10.00: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-
carcases are derived from whole carcases by division through the centre of each cervical,
dorsal, lumbar and sacral vertebra and through the centre of the sternum and ischio-bupic symphysis. These carcases and half-carcases may be with or without head, feet, flare fat,
kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or
tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands).
b) "Hams" (legs), for the purposes of subheadings 0203.12.11.00, 0203.22.11.00,
0210.11.11.00 and 0210.11.31.00: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat.
The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the
last lumbar vertebra.
c) "Fore-ends", for the purposes of subheadings 0203.19.11.00, 0203.29.11.00,
0210.19.30.00 and 0210.19.60.00: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat.
The fore-end is separated from the rest of the half-carcase so that it includes, at most, the
fifth dorsal vertebra.
The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the
loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column.
d) "Shoulders", for the purposes of subheadings 0203.12.19.00, 0203.22.19.00,
0210.11.19.00 and 0210.11.39.00: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or
subcutaneous fat.
The blade-bone and attached muscles presented separately shall remain classified in this subheading as a part of the shoulder.
e) "Loins", for the purposes of subheadings 0203.19.13.00, 0203.29.13.00, 0210.19.40.00 and 0210.19.70.00: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade- bone, subcutaneous fat or rind.
The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column.
f) "Bellies", for the purposes of subheadings 0203.19.15.00, 0203.29.15.00, 0210.12.11.00 and 0210.12.19.00: the lower part of the half-carcases situated between the ham (leg) and the shoulder, commonly known as "streaky", with or without bones, but with the rind and the subcutaneous fat.
g) "Bacon sides", for the purposes of subheading 0210.19.10.00: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm.
h) "Spencers", for the purposes of subheading 0210.19.10.00: the bacon side without the ham, whether or not boned.
ij) "3/4 sides", for the purposes of subheading 0210.19.20.00: the bacon side without the fore- end, whether or not boned.
k) "Middles", for the purposes of subheading 0210.19.20.00: the bacon side without the ham and the fore-end, whether or not boned.
The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.
B. The parts of the cuts defined in paragraph 2 A f) fall within the same subheadings only if they contain rind and subcutaneous fat.
If the cuts falling within subheadings 0210.11.11.00 and 0210.11.19.00 as well as
0210.11.31.00, 0210.11.39.00, 0210.19.30.00 and 0210.19.60.00 are derived from a bacon side from which the bones indicated under paragraph 2 A g) have already been removed, the
lines of cutting shall follow those defined under paragraph 2 A b), c) and d) accordingly; in
any case, these cuts or parts thereof shall contain bones.
C. Subheadings 0206.30.31.00, 0206.49.20.00 and 0210.90.39.00, shall include, in particular heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.
The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) falls within subheadings 0203.19.55.00, 0203.29.55.00, 0210.19.51.00 or
0210.19.81.00 as the case may be.
D. For the purposes of subheadings 0209.00.11.00 and 0209.00.19.00, "subcutaneous pig fat" shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.
Those subheadings also include subcutaneous pig fat from which the rind has been removed.
E. For the purposes of subheadings 0210.11.31.00, 0210.11.39.00, 0210.12.19.00 and
0210.19.60.00 to 0210.19.89.00, products in which the water/protein ratio in the meat (nitrogen content x 6.25) is 2.8 or less shall be considered as "dried or smoked". The nitrogen content shall be determined according to ISO method 937-1978.
3. A. For the purposes of heading No. 02.04, the following expressions shall have the meanings hereunder assigned to them:
a) "Carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00, 0204.30.00.00,
0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the
heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the
carcase at the atloido-occipital joint. When imported without the feet, the latter must have
been cut off at the carpo-metacarpal or tarso-metatarsal joints.
b) "Half-carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00,
0204.30.00.00, 0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar, and sacral vertebra and through the centre of the sternum and of the
ischiopubic symphysis.
c) "Short-forequarters", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00,
0204.50.13.00 and 0204.50.53.00: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs.
d) "Short-forequarter", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00,
0204.50.13.00 and 0204.50.53.00: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles
to the backbone with a minimum of five and a maximum of seven whole or cut ribs.
e) "Chines and /or best ends", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00,
0204.50.15.00, 0204.50.55.00: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated
from the best ends must include a minimum of five lumbar vertebrae; the best ends when
separated from the chines must include a minimum of five pairs of whole or cut ribs.
f) "Chine and /or best end", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00,
0204.50.15.00, and 0204.50.55.00: the remaining part of the half-carcase after the legs and short forequarter have been removed with or without the kidney, the chine when separated
from the best end must include a minimum of five lumbar vertebrae; the best end when
separated from the chine must include a minimum of five whole or cut ribs.
g) "Legs", for the purposes of subheadings 0204.22.50.00, 0204.42.50.00, 0204.50.19.00 and
0204.50. 59.00: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischiopubic symphysis.
B. In determining the number of whole or cut ribs referred to in paragraph 3.A, only those attached to the backbone shall be taken into consideration.
4. The following expressions shall have the meanings hereunder assigned to them:
(a) 'poultry cuts, with bone in', for the purposes of subheadings 0207.13.20.00 to
0207.13.60.00, 0207.26.20.00 to 0207.26.70.00, 0207.35.21.00 to 0207.35.63.00,
0207.14.20.00 to 0207.14.60.00, 0207.27.20.00 to 0207.27.70.00 and 0207.36.21.00 to
0207.36.63.00: the cuts specified therein, including all bones.
Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 0207.13.70.00, 0207.26.80.00, 0207.35.79.00, 0207.14.70.00 or
0207.36.79.00;
(b) 'halves', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00, 0207.35.21.00,
0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00, 0207.36.21.00,
0207.36.23.00 and 0207.36.25.00: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;
(c) 'quarters', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00,
0207.35.21.00, 0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00,
0207.36.21.00, 0207.36.23.00 and 0207.36.25.00: leg quarters, or breast quarters, obtained by a transerval cut of a half;
(d) 'whole wings, with or without tips', for the purposes of subheadings 0207.13.30.00,
0207.26.30.00, 0207.35.31.00, 0207.14.30.00, 0207.27.30.00 and 0207.36.31.00:
poultry cuts consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpel bones, may or may not have been removed. The cuts shall be made at the joints;
(e) 'breasts' for the purposes of subheadings 0207.13.50.00, 0207.26.50.00, 0207.35.51.00,
0207.35.53, 0207.14.50.00, 0207.27.50.00, 0207.36.51 and 0207.36.53: poultry cuts consisting of the sternum and the ribs, distributed on both sides of it, together with the
surrounding musculature;
(f) 'legs', for the purposes of subheadings 0207.13.60.00, 0207.35.61.00, 0207.35.63.00,
0207.14.60.00, 0207.36.61.00 and 0207.36.63.00: poultry cuts consisting of the femur, tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;
(g) 'turkey drumsticks', for the purposes of subheadings 0207.26.60.00 and 0207.27.60.00: turkey cuts consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;
(h) 'turkey legs, other than drumsticks', for the purposes of subheadings 0207.26.70.00 and
0207.27.70.00: turkey cuts consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;
(ij) 'goose or duck paletots', for the purposes of subheadings 0207.35.71.00 and
0207.36.71.00: geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the
femurs, tibias and humeri.
5. a) Uncooked seasoned meats fall within Chapter 16. "Seasoned meat" shall be uncooked meat that has seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.
b) Products falling within heading No. 02.10 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.
6. For the purposes of heading No. 02.10, the terms "meat and edible meat offal, salted, in brine" mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts, having a total salt content of not less than 1.2% by weight.

H.S. Code

Number Description Import Duty

H.S. Code

Number Description Import Duty

0206.80.91.00 - - - Of horses, asses, mules and hinnies 2
0206.80.99.00 - - - Of sheep and goats 2

0206.90 - Other, frozen:

0206.90.10.00 - - For the manufacture of pharmaceutical products 0
- - Other:
0206.90.91.00 - - - Of horses, asses, mules and hinnies 3
0206.90.99.00 - - - Of sheep and goats 3

02.07 Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen:

- Of fowls of the species Gallus domesticus:

0207.11 - - Not cut in pieces, fresh or chilled:

0207.11.10.00 - - - Plucked and gutted, with heads and feet known as "83%
chickens" 0
0207.11.30.00 - - - Plucked and drawn, without heads and feet, but with necks,
hearts, livers and gizzards, known as "70% chickens" 0
0207.11.90.00 - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards known as "65% chickens"
or otherwise presented 0

0207.12 - - Not cut in pieces, frozen:

0207.12.10.00 - - - Plucked and drawn, without heads and feet, but with necks,
hearts, livers and gizzards, known as "70% chickens" 0
0207.12.90.00 - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "65%
chickens", or otherwise presented 0

0207.13 - - Cuts and offal, fresh or chilled:

- - - Cuts:
0207.13.10.00 - - - - Boneless 0
- - - - With bone in:
0207.13.20.00 - - - - - Halves or quarters 0
0207.13.30.00 - - - - - Whole wings, with or without tips 0
0207.13.40.00 - - - - - Backs, necks, backs with necks attached, rumps and
wing tips 0
0207.13.50.00 - - - - - Breasts and cuts thereof 0
0207.13.60.00 - - - - - Legs and cuts thereof 0
0207.13.70.00 - - - - - Other 0

- - - Offal:
0207.13.91.00 - - - - Livers 0
0207.13.99.00 - - - - Other 0

0207.14 - - Cuts and offal, frozen:

- - - Cuts:
0207.14.10.00 - - - - Boneless 0
- - - - With bone in:
0207.14.20.00 - - - - - Halves or quarters 0
0207.14.30.00 - - - - - Whole wings, with or without tips 0
0207.14.40.00 - - - - - Backs, necks, backs with necks attached, rumps and
wing tips 0
0207.14.50.00 - - - - - Breasts and cuts thereof 0
0207.14.60.00 - - - - - Legs and cuts thereof 0
0207.14.70.00 - - - - - Other 0
- - - Offal:
0207.14.91.00 - - - - Livers 0
0207.14.99.00 - - - - Other 0
- Of turkeys:

0207.24 - - Not cut in pieces, fresh or chilled:

0207.24.10.00 - - - Plucked and gutted, with heads and feet but with necks,
hearts, livers and gizzards, known as "80% turkeys" 0
0207.24.90.00 - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "73% turkeys"
or otherwise presented 0

0207.25 - - Not cut in pieces, frozen:

0207.25.10.00 - - - Plucked and drawn, without heads and feet, but with necks,
hearts, livers and gizzards, known as "80% turkeys" 0
0207.25.90.00 - - - Plucked and drawn, without heads and feet, and without necks, hearts, livers and gizzards, known as "73% turkeys",
or otherwise presented 0

0207.26 - - Cuts and offal, fresh or chilled:

- - - Cuts:
0207.26.10.00 - - - - Boneless 0
- - - - With bone in:
0207.26.20.00 - - - - - Halves or quarters 0
0207.26.30.00 - - - - - Whole wings, with or without tips 0

H.S. Code

Number Description Import Duty

0207.35.21.00 - - - - - - Of ducks 2
0207.35.23.00 - - - - - - Of geese 2
0207.35.25.00 - - - - - - Of guinea fowls 0
0207.35.31.00 - - - - - Whole wings, with or without tips 2
0207.35.41.00 - - - - - Backs, necks, backs with necks attached, rumps and

H.S. Code

Number Description Import Duty

0207.36.41.00 - - - - - Backs, necks, backs with necks attached, rumps and
wing tips 2
- - - - - Breasts and cuts thereof:
0207.36.51.00 - - - - - - Of geese 2
- - - - - - Of ducks and guinea fowls:
0207.36.53.10 - - - - - - - Of ducks 2
0207.36.53.20 - - - - - - - Of guinea fowls 0
- - - - - Legs and cuts thereof:
0207.36.61.00 - - - - - - Of geese 2
0207.36.63.00 - - - - - - Of ducks and guinea fowls 2
0207.36.71.00 - - - - - Goose or duck paletots 2
0207.36.79.00 - - - - - Other 2
- - - Offal:
- - - - Livers:
0207.36.81.00 - - - - - Fatty livers of geese 2
0207.36.85.00 - - - - - Fatty livers of ducks 2
0207.36.89.00 - - - - - Other 0
0207.36.90.00 - - - - Other 2

02.08 Other meat and edible meat offal, fresh, chilled or frozen:

0208.10 - Of rabbits or hares:

- - Of domestic rabbits:
0208.10.11.00 - - - Fresh or chilled 0
0208.10.19.00 - - - Frozen 0
0208.10.90.00 - - Other 0
0208.20.00.00 - Frogs’ legs 2

0208.90 - Other:

0208.90.10.00 - - Of domestic pigeons 0
- - Of game, other than of rabbits or hares:
0208.90.20.00 - - - Of quails 2
0208.90.40.00 - - - Other 2
0208.90.50.00 - - Whale and seal meat 2
0208.90.60.00 - - Of reindeer 2

H.S. Code

Number Description Import Duty

0208.90.80.00 - - Other 2

H.S. Code

Number Description Import Duty

- - - - Poultry liver:
0210.90.71.00 - - - - - Fatty livers of geese or ducks, salted or in brine 2
0210.90.79.00 - - - - - Other 0
0210.90.80.00 - - - - Other 0
0210.90.90.00 - - Edible flours and meals of meat or meat offal 2

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NOTES

1. This Chapter does not cover:
(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);
(b) Fish (including livers and roes thereof), or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their
condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption (heading No. 23.01); or
(c) Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).
2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Number Description Import Duty

Number Description Import Duty

Scophthalmidae and Citharidae), excluding livers and roes:

- - Halibut (Reinhardtius hippoglossoides, hippoglossus hippoglossus, Hippoglossus stenolepis):

Number Description Import Duty

0302.33.10.00 - - - For the industrial manufacture of products falling within

Number Description Import Duty

0302.69.11.00 - - - - Carp 0
0302.69.19.00 - - - - Other 0

- - - Saltwater fish:

- - - - Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302.33:

Number Description Import Duty

0302.69.94.00 - - - - Sea bass (Dicentrarchus labrax) 0

Number Description Import Duty

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0303.41 - - Albacore or longfinned tunas (Thunnus alalunga):

- - - For the industrial manufacture of products falling within heading No. 16.04:

- - - - Bluefin tunas (Thunnus thynnus):
0303.49.21.00 - - - - - Whole 0

Number Description Import Duty

0303.49.23.00 - - - - - Gilled and gutted 0
0303.49.29.00 - - - - - Other (for example "heads off") 0
- - - - Other:
0303.49.41.00 - - - - - Whole 0
0303.49.43.00 - - - - - Gilled and gutted 0
0303.49.49.00 - - - - - Other (for example "heads off") 0
0303.49.90.00 - - - Other 0
0303.50.00.00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers
and roes: 0

Number Description Import Duty

0303.78.11.00 - - - - Cape hake (shallow-water hake) (Merluccius capensis)

stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis)

mentioned in subheading 0303.43:

- - - - - For the industrial manufacture of products falling within heading No. 16.04:

Number Description Import Duty

0303.79.83.00 - - - - Blue whiting (Micromesistius poutassou or Gadus

- - Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor:

Number Description Import Duty

0304.20.55.00 - - - - Of cape hake (shallow-water hake) (Merluccius capensis)

Number Description Import Duty

0304.90.45.00 - - - - Of haddock (Merlanogrammus aeglefinus) 0
- - - - Of hake (Merluccius spp., Urophycis spp.):
0304.90.47.00 - - - - - Of hake of the genus Merluccius 0
0304.90.49.00 - - - - - Of hake of the genus Urophycis 0
0304.90.51.00 - - - - Of megrim (Lepidorhombus spp.) 0
0304.90.55.00 - - - - Of Ray’s Bream (Brama spp.) 0
0304.90.57.00 - - - - Of monkfish (Lophius spp.) 0
0304.90.59.00 - - - - Of blue whiting (Micromesistus poutassou or Gadus

Number Description Import Duty

Number Description Import Duty

0305.69.50.00 - - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar)
and Danube salmon (Hucho hucho) 0
0305.69.90.00 - - - Other 0

Number Description Import Duty

0306.21.00.00 - - Rock lobster and other sea crawfish (Palinurus spp.,
Panulirus spp., Janus spp.) 20

Number Description Import Duty

- - - Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

Number Description Import Duty

0307.49.51.00 - - - - - Ommastrephes sagittatus 6
0307.49.59.00 - - - - Other 8
- - - Other:
0307.49.71.00 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola
spp.) 8
- - - - Squid (Ommastrephes spp., Loligo spp., Nototodarus

CHAPTER 4

DAIRY PRODUCE; BIRD'S EGGS; NATURAL HONEY;

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED.

NOTES

1. The expression "milk" means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading No.04.05:
(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or
more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight
and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-
producing bacteria.
(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat, as the only fat in the product, with a milkfat content of 39% or more but less
than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfats are to be classified as cheese in heading No.04.06 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
4. This Chapter does not cover:
(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading No. 17.02); or
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading
No. 35.04).

SUBHEADING NOTES

1. For the purposes of subheading No.0404.10, the expression "modified whey" means products consisting of whey constituents, i.e. whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading No. 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading No.0405.90).

ADDITIONAL NOTE

1. For the purposes of subheadings 0406.90.02.00 and 0406.90.03.00, the expression "whole cheeses" means whole cheeses of the following net weights:
- Emmentaler: not less than 60 kg but not more than 130 kg;
- Gruyère and Sbrinz: not less than 20 kg but not more than 45 kg;
- Bergkäse: not less than 20 kg but not more than 60 kg;
- Appenzell: not less than 6 kg but not more than 8 kg.

H.S. Code

Number Description Import Duty

04.01 Milk and cream, not concentrated nor containing added sug- ar or other sweetening matter:

0401.10 - Of a fat content, by weight, not exceeding 1%:

0401.10.10.00 - - In immediate packings of a net content not exceeding two
litres 0
0401.10.90.00 - - Other 0

0401.20 - Of a fat content, by weight, exceeding 1% but not exceeding

6%:

- - Not exceeding 3%:
0401.20.11.00 - - - In immediate packings of a net content not exceeding two
litres 0
0401.20.19.00 - - - Other 0
- - Exceeding 3%:
0401.20.91.00 - - - In immediate packings of a net content not exceeding two
litres 0
0401.20.99.00 - - - Other 0

0401.30 - Of a fat content, by weight, exceeding 6%:

- - Not exceeding 21%:
0401.30.11.00 - - - In immediate packings of a net content not exceeding two
litres 0
0401.30.19.00 - - - Other 0
- - Exceeding 21% but not exceeding 45%:
- - - In immediate packings of a net content not exceeding two litres:
0401.30.31.10 - - - - Sterilised cream in cans 0
0401.30.31.90 - - - - Other 0
0401.30.39.00 - - - Other 0
- - Exceeding 45%:
0401.30.91.00 - - - In immediate packings of a net content not exceeding two
litres 0
0401.30.99.00 - - - Other 0

04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter:

0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

H.S. Code

Number Description Import Duty

- - Not containing added sugar or other sweetening matter:
0402.10.11.00 - - - In immediate packings of a net content not exceeding 2.5 kg 0
0402.10.19.00 - - - Other 0
- - Other:
0402.10.91.00 - - - In immediate packings of a net content not exceeding 2.5
kg 0
0402.10.99.00 - - - Other 0

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:

0402.21 - - Not containing added sugar or other sweetening matter:

- - - Of a fat content, by weight, not exceeding 27%:
0402.21.11.00 - - - - In immediate packings of a net content not exceeding 2.5
kg 0
kg
0402.21.99.00 - - - - Other 0

0402.29 - - Other:

- - - Of a fat content, by weight, not exceeding 27%:
0402.29.11.00 - - - - Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by
weight, exceeding 10% 0
- - - - Other:
0402.29.15.00 - - - - - In immediate packings of a net content not exceeding
2.5kg 0

H.S. Code

Number Description Import Duty

- - - Of a fat content, by weight, not exceeding 8%:
0402.91.11.00 - - - - In immediate packings of a net content not exceeding 2.5
kg 2
0402.91.19.00 - - - - Other 2
- - - Of a fat content, by weight, exceeding 8% but not exceeding

10%:

45%:

0402.91.51.00 - - - - In immediate packings of a net content not exceeding 2.5
kg 2
0402.91.59.00 - - - - Other 2
- - - Of a fat content, by weight, exceeding 45%:
0402.91.91.00 - - - - In immediate packings of a net content not exceeding 2.5
kg 2
0402.91.99.00 - - - - Other 2

0402.99 - - Other:

- - - Of a fat content, by weight, not exceeding 9.5%:

0402.99.11.00 - - - - In immediate packings of a net content not exceeding 2.5
kg 2
0402.99.19.00 - - - - Other 2
- - - Of a fat content, by weight, exceeding 9.5% but not exceeding 45%:

0402.99.91.00 - - - - In immediate packings of a net content not exceeding 2.5
kg 2
0402.99.99.00 - - - - Other 2

04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa:

0403.10 - Yogurt:

- - Not flavoured not containing added fruit, nuts or cocoa:

containing added sugar or other sweetening matter:

- - In powder, granules or other solid forms:
- - - Not containing added sugar or other sweetening matter, of protein content (nitrogen content x 6.38), by weight:

H.S. Code

Number Description Import Duty

- - - - Exceeding 15%, and of a fat content, by weight:

0404.10.12.00 - - - - - Not exceeding 1.5% 0
0404.10.14.00 - - - - - Exceeding 1.5% but not exceeding 27% 0
0404.10.16.00 - - - - - Exceeding 27% 0
- - - Other, of a protein content (nitrogen content x 6.38), by weight:

80%

H.S. Code

Number Description Import Duty

04.06 Cheese and curd:

0406.10 - Fresh (unripened or uncured) cheese, including whey cheese and curd:

- - Other:

- - - Of a fat content, by weight, not exceeding 36% and of a fat content, by weight, in the dry matter:

matter, matured for three months or more:

H.S. Code

Number Description Import Duty

0406.90.02.00 - - - - - Whole cheeses with a C.I.F. value, per 100 kg net weight
exceeding €432.10 but not exceeding €463.55 0
0406.90.03.00 - - - - - Whole cheeses with a C.I.F. value, per 100 kg net weight
exceeding €463.55 0
0406.90.04.00 - - - - - Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more but less than 5 kg and with a C.I.F. value exceeding €463.55 but
not exceeding €493.83 per 100 kg net weight 0
0406.90.05.00 - - - - - Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more and with a
C.I.F. value exceeding €493.83 per 100 kg net weight 0
0406.90.06.00 - - - - - Pieces without rind, of a net weight of less than 450 g and with a C.I.F. value exceeding €536.92 per 100 kg net weight, packed in vacuum or inert gas, in packings bearing the desription of the cheese, the fat content, the
packer responsible and the country of manufacture 0
- - - - - Other:
040690.13.00 - - - - - - Emmentaler
0406.90.15.00 - - - - - - Gruyère, Sbrinz 0
0406.90.17.00 - - - - - - Bergkäse, Appenzell 0
- - - - Other:
0406.90.18.00 - - - Fromage fribourgeoise, Vacherin Mont d’Or and Tête de
Moine 0
0406.90.19.00 - - - Glarus herb cheese (known as Schabziger) made from
skimmed milk and mixed with finely ground herbs 0
0406.90.21.00 - - - Cheddar 0
0406.90.23.00 - - - Edam 0
0406.90.25.00 - - - Tilsit 0
0406.90.27.00 - - - Butterkäse 0
0406.90.29.00 - - - Kashkaval 0
- - - Feta:
0406.90.31.00 - - - - Of sheep’s milk or buffalo milk in containers containing
brine, or in sheep or goatskin bottles 0
0406.90.33.00 - - - - Other 0
0406.90.35.00 - - - Kefalo-Tyri 0
0406.90.37.00 - - - Finlandia 0
0406.90.39.00 - - - Jarlsberg 0
- - - Other:

H.S. Code

Number Description Import Duty

0406.90.50.00 - - - - Cheese of sheep’s milk or buffalo milk in containers
containing brine, or in sheep or goatskin bottles 0
- - - - Other:
- - - - - Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter: