Tax Update-1998 Budget Issues



REVIEW OF IMPORT DUTY ON CAPITAL, CONSTRUCTION GOODS AND CONSUMABLE PRODUCTS

Duties and Taxes on the following items have been increased effective 4.00 p.m., October 17,1997

TARIFF CODE

DESCRIPTION

NEW RATE %


CAPITAL GOODS

 

84.25 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
-Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles


5%

8425.11
8425.11 100
8425.11 900
-Powered by electric motor
Hoists
Other


5%
5%

8425.19 000 -Other

5%

8425.20 000 -Pit-head winding gear; winches specially designed for use underground

5%

  -Other winches; capstans:

5%

8425.31 000 -Powered by electric motor

 

8425.39 000 -Other
  -Jacks; hoists of a kind used for raising vehicles

5%

8425.41 000 -Built-in jacking systems of a type used in garages

5%

8425.42 000 -Other jacks and hoists, hydraulic

5%

8425.49 000 -Other
84.26 Ships' derriks; cranes, including cable cranes, mobile lifting frames, straddle carriers and work trucks fitted with a crane

 

8426.12 000 -Mobile lifting frames on tyres and straddle carriers

5%

8426.19 -Other:
8426.19 900 Other than bridge cranes and gantry cranes

5%

8426.20 000 -Tower cranes

5%

  -Other machinery, self-propelled

 

8426.41 000 -On tyres

5%

8426.49 000 -Other

5%


8426.91 000
8426.99 000
-Other machinery:
-Designed for mounting on road vehicles
-Other


5%
5%

84.27 Fork-lift trucks; other works trucks fitted with lifting or handling equipment
8427.10 000 -Self-propelled trucks powered by an electric motor

5%

8427.20 000 -Other self-propelled trucks

5%

8427.90 000 -Other trucks

5%

84.28 Other lifting, handling, loading or unloading machinery

 

8428.10 -Lifts and skip hoists:
8428.10 900 Other than lifts (skip hoists)

5%

8428.20 000 -pneumatic elevators and conveyors

5%

-Other continous-action elevators and conveyers, for goods and materials
8428.31 000 -Specially designed for underground use

5%

8428.32 000 -Other, bucket type

5%

8428.33 000 -Other, belt type

5%

8428.39 000 -Other

5%

8428.40 000 -Escalators and moving walkways

5%

8428.50 000 -Mine wagon pushers, locomative or wagon traversers, wagon tippeers and similar railway wagon handling equipment


5%

8428.60 000 -Teleferics, chai-lifts, ski-draglines, traction mechanisms for funiculars

5%

8428.90 000 -Other machinery

5%

84.31 Parts suitable for use solely or principally with the machinery headings Nos. 84.25 to 84.30

 

8431.10 000 -Of machinery of heading Nos. 84.25

5%

8431.20 100 -Of heading Nos. 8427.10 000 & 8427.20 000

5%

8431.20 200 -Of heading Nos. 8427.90 100

5%

8431.20 900 Other
-Of machinery of heading No. 84.28


5%

8431.31 -Of lifts, skip hoists or escalators
8431.31 100 Of lifts

5%

8431.31 900 Other: skip hoists or escalators

5%

8431.41 -Buckets, shovels, grabs and grips

 

8431.41 100 Of heading No. 84.26

5%

8431.49

8431.49 210
-Other :
Other parts of heading No. 84.26:
of subheading Nos. 8426.12 100 and 8426.41 100



5%

8431.49 290 other

5%

8431.49 300 Of subheading No. 8420.30

5%

87.04 MOTOR VEHICLES FOR TRANSPORT OF GOODS

 

8704.10 -Dumpers designed for off-highway use:

 

8704.10 211 g.v.w not exceeding 38 tonnes-new

50%

8704.10 219 g.v.w not exceeding 38 tonnes-old

50%

8704.10 311 g.v.w exceeding 38 tonnes-new

50%

8704.10 319 g.v.w exceeding 38 tonnes-old

50%

  -Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)

 

8704.21 210 g.v.w not exceeding 5 tonnes-new

50%

8704.21 220 g.v.w not exceeding 5 tonnes-old

50%

8704.22 210 5 tons<g.v.w<20 tonnes-new

50%

8704.22 220 5 tons<g.v.w<20 tonnes-old

50%

8704.23 210 g.v.w exceeding 20 tonnes-new

50%

8704.23 220 g.v.w exceeding 20 tonnes-old

50%

  -Other, with spark-ignition internal combustion piston engine

 

8704.31 210 g.v.w not exceeding 5 tonnes-new

50%

8704.31 220 g.v.w not exceeding 5 tonnes-old

50%

8704.32 210 g.v.w exceeding 5 tonnes-new

50%

8704.32 220 g.v.w exceeding 5 tonnes-old

50%

  -Other

50%

8704.90 210 g.v.w exceeding 20 tonnes-new

50%

8704.90 220 g.v.w exceeding 20 tonnes-old

50%


87.05

SPECIAL PURPOSE MOTOR VEHICLES

 

8705.10 000 Crane lorries

50%

8705.20 000 Mobile drilling dericks

50%

8705.40 000 Concrete mixer lorries

50%

8705.90 000 Other special purpose vehicles

50%

2833.30 000 Alums

5%


CONSTRUCTION MATERIALS

 

32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this chapter.

 

3208.10 000 -Base on polyesters

25%

3208.20 000 -Based on acrylic or vinyl polymers

25%

3208.90 000 -Other

25%

32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.

 

3209.20 000 -Based on acrylic or vinyl polymers

25%

3209.90 000 -Other

25%

3210.00 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.

 

3210.00 100 Paints (including enamels)

25%

3210.00 200 Varnishes (including lacquers)

25%

  Distempers (including whitening for cleaning footwear) and prepared water pigments of a kind used for finishing leather:

3210.00 311
3210.00 319
Whitening:
for cleaning footwear
other


25%
25%

3210.00 320 Prepared water pigments of a kind

25%

  used for finishing leather

25%

3210.00 390 Other

 

68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No. 6801; mosaic cube and the like, of natural stone (including slate), whether or not on a backing; artifially coloured granules, chipping and powder, of natural stone (including slate)

 

6802.10 Tiles, cubes and similar articles...

 

6802.10 100 Of marble or slate

30%

6802.10 900 Other

30%

  -Other monumental or building stone...

 

  -Marble, travertine and alabaster:

 

6802.21 100 Marble

30%

6802.21 900 Other

30%

6802.22 000 -Other calcareous stone

30%

6802.23 000 -Granite

30%

6802.29 000 -Other stone

30%

  -Other

 

  -Marble, travertine and alabaster:

 

6802.91 100 Marble

30%

6802.92 000 -Other calcareous stone

30%

6802.93 000 -Granite

30%

6802.99 000 -Other stone

30%

6808.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.

 

6808.00 100 Roofing tiles

30%

6808.00 200 Panels, boards, blocks

30%

6808.00 900 Other panels, boards, tiles, blocks, ...

10%

68.09 Articles of plaster or of compositions based on plaster
Boards, sheets, panels, tiles and similar articles, not ornamented:

 

6809.11 000 -Faced or reinforced with paper or paperboard only

30%

68.10 Articles of cement, of concrete ...

 

6810.11 000 Building blocks and bricks

20%

6810.19 100 Other: Floor and wall tiles

30%

6810.91 000 Prefabricated structural components for bldg ...

20%

6810.99 000 Other prefabricated structural components ...

20%

68.11 Articles of asbestos-cement, ...

 

68.11.10 000 Corrugated sheets

20%

68.11.20 900 Other than roofing, partition, floor or wall ties

20%

68.11.30 Tubes, pipes & tube or pipe fittings

 

6811.30 100 Tubes or pipes

10%

6811.30 900 Other

20%

6811.90 Other articles:

 

6811.90 100 Building material

20%

6811.90 900 Other

10%

6905.90 000 Other than roofing tiles

10%

69.07 Unglazed ceramics ...

 

6907.90 900 Other: Other than floor, hearth and wall tiles

10%

69.08 Glazed ceramic ...

 

6908.90 900 Other: Other than floor, hearth and wall tiles

10%

7216.10 U,I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm:
7216.10 100 of a thickness of 5 mm or less

20%

7216.10 900 other

20%

  L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm:

 

7216.21 L sections:
7216.21 100 containing by weight 0.6% or more of carbon

20%

7216.21 900 other

30%

7216.22 T sections:

 

7216.22 100 of a thickness of 5 mm or less

20%

7216.22 900 other

20%

  U,I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm or more:
7216.31 U sections:
7216.31 100 of a thickness of 5 mm or less

20%

7216.31 900 other

20%

7216.32 I sections:

 

7216.32 100 of a thickness of 5 mm or less

20%

7216.32 900 other

20%

7216.33 H sections:

 

7216.33 100 containing by weight 0.6% or more of carbon

20%

  other:
steel H sections with thickness of flange not less than thickness of web:

 

7216.33 911 thickness of web of 9 mm and above

30%

7216.33 919 other

20%

  other:

 

7216.33 991 of a thickness of 5 mm or less

20%

7216.33 999 other

20%

7216.40 L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm or more:

 

7216.40 100 L section
T section:

20%

7216.40 910 of a thickness of 5 mm or less

20%

7216.40 990 other

20%

7216.50 Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded: containing by weight 0.6% or more of carbon

 

7216.50 111 of a height of 80 mm or more

20%

7216.50 112 of a height of less than 80 mm

20%

  other:

 

7216.50 191 of a height of 80 mm or more

20%

7216.50 192 of a height of less than 80 mm

30%

  Shapes and sections:
of a height of less than 80 mm:
7216.50 211 of a thickness of 5 mm or less

20%

7216.50 219 other

20%

  of a height of 80 mm or more:  
7216.50 221 of a thickness of 5 mm or less

20%

7216.50 229 other
Angles, shapes and sections, not further worked than cold-formed or cold-finished:


20%

7216.61 Obtained from flat-rolled products
Angles, other than slotted angles:
containing by weight 0.6% or more of carbon:

 

7216.61 111 of a height of 80 mm or more

20%

7216.61 112 of a height of less than 80 mm

20%

  other:

 

7216.61 191 of a height of 80 mm or more

20%

  of a height of less than 80 mm

30%

  Shapes and sections:

 

7216.61 211 of a thickness of 5 mm or less

20%

7216.61 219 other

20%

7216.69 Other
Angles, other than slotted angles: containing by weight 0.6% or more of carbon:

 

7216.69 111 of a height of 80 mm or more

20%

7216.69 112 of a height of less than 80 mm

20%

  other:

 

7216.69 191 of a height of 80 mm or more

20%

7216.69 192 of a height of less than 80 mm

30%

  Shapes and sections:

 

7216.69 211 of a thickness of 5 mm or less

20%

7216.69 219 other

20%

7219.69 300 slotted angles, roll-formed from pure-punched steel strips, whether or not painted or galvanished

20%

7216.91 Other:
Cold-formed or cold-finished from flat-rolled products
Angles, other than slotted angles:
containing by weight 0.6% or more of carbon:
7216.91 111 of height of 80 mm or more

20%

7216.91 112 of a height of less than 80 mm

20%

  other:

 

7216.91 191 of a height of 80 mm or more

20%

7216.91 192 of a height of less than 80 mm

30%

7216.91 300 Shapes and sections:
7216.91 211 of a thickness of 5 mm or less

20%

7216.91 219 other

20%

7216.91 300 slotted angles, roll-formed from pure-punched steel strips, whether or not painted or galvanished

20%

7216.99 Other:
Angles, other than slotted angles: containing by weight 0.6% or more of carbon:

 

7216.99 111 of a height of 80 mm or more

20%

7216.99 112 of a height of less than 80 mm

20%

  other:

 

7216.99 191 of a height of 80 mm or more

20%

7216.99 192 of a height of less than 80 mm

30%

  Shapes and sections:

 

7216.99 211 of a thickness of 5 mm or less

20%

7216.99 219 other

20%

7216.99 300 slotted angles, roll-formed from pure-punched steel strips, whether or not painted or galvanished

20%


CONSUMABLE PRODUCTS

 

70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18)
-Drinking glass f glass ceramics

 

7013.21 000 Of lead crystal

30%

7013.29 000 Other
-Glassware of a kind used for table 9other than drinking glasses) or kitchen purposes other than of glass-ceramics



30%

7013.31 000 Of lead crystal

30%

7013.32 000 Of glass having a linear coefficient of .. within a temperature range of 0 to 300 degrees C

30%

7013.39 000 Other

30%

7013.91 000 Other glassware: of lead crystal

30%

7013.99 000 Other glassware: other

30%

7020.00 Other articles of glass

 

7020.00 100 Blinds

30%

7020.00 900 Other

30%

84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No. 84.15.

30%

8418.10 Combined refrigerator-freezers, fitted with separate external door:
Electrically operated:
8418.10 110 not over 350 litres

30%

8418.10 120 over 350 litres

30%

8418.10 900 Other

30%

8418.21 Refrigerator, household type:
Compression type:
Electrically operated:

 

8418.21 110 not over 350 litres

30%

8418.21 120 over 350 litres

30%

  Other:

 

8418.21 910 not over 350 litres

30%

8418.21 990 over 350 litres

30%

8418.22 Absorption-type, electrical:

 

8418.22 100 not over 350 litres

30%

8418.22 200 over 350 litres

30%

8418.29 Other:
Electrically operated:

 

8418.29 110 not over 350 litres

30%

8418.29 120 over 350 litres

30%

  Other:

 

8418.29 910 not over 350 litres

30%

8418.29 990 over 350 litres

30%

8418.30 - Freezers of the type, not exceeding
800 I capacity

 

8418.30 100 Domestic

30%

8418.30 900 Other

30%

8418.40 - Freezers of the upright type, not exceeding
900 I capacity

 

8418.40 100 Domestic

30%

8418.40 900 Other

30%

8418.50 000 - Other refrigerating or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture

 

  - Other refregerating or freezing equipment heat pumps:

30%

8418.61 - Compression type refrigerating units whose condensers are heat exchangers:

 

8418.61 100
8418.61 900
Domestic
Other

30%
30%

8418.69 - Other:

 

8418.69 100
8418.69 900
Domestic
Other

30%
30%

  - Parts:

 

8418.90 000 - Furniture designed to receive refrigerating or freezing equipment

30%

8418.99 - Other:

 

  For non-domestic:

 

  evaporators and condensers:

 

8418.99 111
8418.99 112
8418.99 119
evaporators for automative air-conditioners
condensers for automative air-conditioners
other

30%
30%
30%

8418.99 190 other

30%

  For domestic:

 

8418.99 210
8418.99 290
evaporators and condensers
other

30%
30%

85.09 Electro-mechanical domestic appliances, with self-contained electric motor

 

8509.10 000 Vacuum cleaners

30%

8509.20 000 Floor polishers

30%

8509.30 000 Kitchen waste disposers

30%

8509.40 000 Food grinders and mixers

30%

8509.80 000 Other appliances

30%

8509.90 000 Parts

30%

8516.21 000 Storage heating radiators

20%

8516.29 000 Other

20%


8516.31 000
8516.32 000
8516.33 000
8516.40 000
8516.50 000
Electro-thermic hair-dressing or hand-drying apparatus:
Hair dryers
Other hair-dressing apparatus
Hand-drying apparatus
Electric smoothing irons
Microwave ovens


25%
25%
25%
25%
30%

8516.60
8516.60 200
8516.60 300
8516.60 400
8516.60 900
Other ovens; cookers; cooking plates, boiling rings, grillers and roasters:
Electric kettles
Rice cookers
Other ovens
Other


30%
30%
30%
30%


8516.71 000
8516.72 000
8516.79 000
Other electro-thermic appliances:
Coffee or tea-makers
Toasters
Other


25%
25%
25%

8516.80 000 Electric heating resistors

25%

[ page II of VI ]

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