Transcript
MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT 2005/2006 BUDGET: CUSTOMS TARIFF REFORM Main Changes in Rates of Customs Duty This document provides an overview of the main changes in custom duty rates, effective as from 5 April 2005, and does not purport to be a full list. It is published for the general information of the public. Accordingly, for a better understanding, the technicalities inherent in official Customs documentation have been avoided and products and articles covered by the tariff reform are described in a very simplified manner. Traders and businessmen are advised to refer to the Customs Tariff Act and Regulations, and if need be, seek professional advice for the appropriate classification of any item and interpretation of any tariff line. They may also contact the Tariff Unit of the Customs & Excise Department on 206 3420 or 206 3470. Rate of Customs Duty
ITEMS
From
To
Rice (e.g. basmati) Vegetables (frozen) Vegetables (dried) Dried mushrooms Dried fungus
5% 15% 15% 15% 15%
0% 0% 0% 0% 0%
Vegetables (canned) incl. tomatoes, peas, beans, mushrooms, sweet corn, asparagus, etc
40%
20%
Frozen potato chips (pomme allumette congelé) Potato chips (snacks) Preserved eggs Dessicated coconut (coco râpé) Almonds (badam) Pistachios Cashewnuts Pineapples Avocados Guavas Lemons Water melons Papayas Strawberries Dried fruits (prune, peach, etc) Dried tamarind pulp
15% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40%
0% 20% 0% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20%
Foodstuffs and Agricultural Products
1
Rate of Customs Duty
ITEMS
From
To
Coffee beans, unroasted Coffee beans, roasted Instant coffee, chicory (e.g. Nescafe, Ricoffy) Green tea Dairy butter Breakfast cereals (e.g. corn flakes, oatmeals, weetabix) Puffed rice
15% 40% 40% 40% 15% 20% 20%
0% 0% 0% 0% 0% 0% 0%
Spices, neither crushed nor ground (e.g. coriander seeds, fennel seeds, cardamom pods)
15%
0%
Spices, crushed or ground (e.g. poudre canelle, ground pepper)
30%
10%
15% 30% 30% 30% 15% 15% 20% 15% 15% 15% 15% 10% 55% 40% 40%
0% 10% 10% 10% 0% 0% 0% 0% 0% 0% 0% 0% 30% 30% 30%
Prepared/preserved fish (e.g. canned tuna, fish fingers, fish balls, smoked fish)
15%
0%
Prepared/preserved shrimps and prawns
40%
0%
Cake & dessert mix (e.g. pancake mix, pudding mix, gulab jamun mix)
15%
0%
Custard powder Soya milk powder Milk and malt preparations (e.g. Ovaltine) Papad/Apalam Prawn crackers (Sipec) Prepared pizza (uncooked) Pasta (e.g. macaroni, spaghetti) Vermicelli (e.g. meefoon) Noodles (except instant noodles) Instant noodles Biscuits
15% 15% 15% 15% 15% 15% 40% 40% 40% 40% 55%
0% 0% 0% 0% 0% 0% 0% 0% 0% 15% 40%
Saffron (zaffran) Thyme and bay leaves Curry massala & other spice mixtures Dried split peas Corn flour Ground rice Semolina (gruaux de blé-gréau) Tapioca pearls (e.g. sagoo) Potato flakes (flocon de pomme de terre) Coconut powder Almond powder Olive oil Sausages, salami and ham Prepared/preserved liver (e.g. pâté de foie) Prepared/preserved poultry (e.g. burgers, nuggets)
2
Rate of Customs Duty
ITEMS Wafers Cheese sticks (baguettes fromage) Pastries Cakes Savoury snacks Cooked pizzas Fruit jams Fruit jellies Fruit marmelades Crystallised fruits Peanut butter Salted nuts/roasted groundnuts Fruit preserved in can Canned fruit cocktail Banana chips Mixture of fruits & nuts Bamboo shoots Fruit juice Concentrated juice Coloured/flavoured syrup Tomato ketchup and other tomato sauce Soya sauce Chilli sauce Fish sauce Mayonnaise Mixed sauce for spaghetti Sweet & sour sauce Oyster sauce Salad dressings Ice creams Yoghurts Honey Vinegar Beer Wine Vermouth Cognac and brandy Whisky Rum Gin Vodka Liqueurs 3
From
To
55% 55% 55% 55% 55% 55% 40% 40% 40% 40% 55% 55% 55% 55% 55% 55% 55% 40% 40% 40% 30% 30% 30% 30% 30% 30% 30% 30% 30% 55% 55% 55% 55% 80% 80% 80% 80% 80% 80% 80% 80% 80%
40% 40% 40% 40% 40% 40% 20% 20% 20% 20% 30% 30% 30% 30% 30% 30% 30% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 40% 40% 40% 40% 65% 65% 65% 65% 65% 65% 65% 65% 65%
Rate of Customs Duty
ITEMS
From
To
80% 80% 55% 80%
65% 65% 15% 40%
80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 40%
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
10%
0%
Youngsters' footwear
the higher of Rs75 or 80%
Rs 75
Adults' footwear
the higher of Rs125 or 80%
Rs 125
10% 80%
0% 40%
the higher of Rs60 or 30%
Rs 60
30%
Rs 60
Cigarettes Cigars and cigarillos Animal feed Dog shampoos Clothing items Suits, ensembles, jackets, blazers Trousers and shorts Dresses Churidars, shararas and lehengas Sharwanis and kurtas Skirts and blouses Shirts T-shirts Singlets and vests Pullovers, jerseys, cardigans, waist-coats Sportswear Underwear and brassières Pyjamas and nightdresses Bathrobes and negligés Panty hoses, tights, girdles, corsettes Socks and stockings Ties Handkerchiefs Swimwear Babies' garments & clothing Garments of leather or plastified/rubberised fabrics Coats, raincoats, anoraks, wind-cheaters of textiles Plastic raincoats Footwear Infants' footwear
Training footwear Waterproof footwear of plastic/rubber Assemblies of parts of footwear Uppers
4
Rate of Customs Duty
ITEMS Leatherware, travel and associated articles Suitcases, briefcases, vanitycases Handbags of or covered with leather Other leather articles (e.g. purses, wallets, belts, gloves, backpacks, travelling bags, sports bags) Handbags, not of leather School satchels Other articles of plastics or textiles (e.g. purses, wallets, belts, gloves, backpacks, travelling bags, sports bags) Toiletry and cosmetics articles Perfumes Eau de cologne Eau de toilette Scents Deodorants and antiperspirants Lipsticks Eye shadows, mascaras Face powders Baby powders Talcum powders Body lotions Body oils Suncreens Skin lotions Shampoos Permanent wave lotions Hair straightening preparations Lacquers Bleaches Hair colour sprays Hair dyes Hair oils Hair tonics Toothbrushes Electrical toothbrushes Dental floss Mouth washes Toothpastes Razors Razor blades Electrical shavers 5
From
To
80% 80%
0% 0%
80%
0%
80% 80%
40% 40%
80%
40%
80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 40% 15% 40% 40% 40% 40% 40% 40%
15% 15% 15% 15% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 0% 0% 0% 0% 20% 0% 0% 20%
Rate of Customs Duty
ITEMS
From
To
80%
40%
80% 80% 80% 80% 80% 40% 80% 80% 80%
40% 40% 40% 40% 40% 0% 0% 0% 0%
Jewellery of precious metal Imitation jewellery Parts of jewellery Watches Clocks Watch straps and bracelets Digital cameras Photographic cameras Camcorders/video cameras Cinematographic cameras
80% 80% 80% 15% 30% 80% 15% 15% 15% 15%
0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
Camera accesories & parts (e.g. zoom lenses, flashlights, flashbulbs)
15%
0%
15% 20% 5%
0% 0% 0%
40% 40% 40% 40% 40% 40% 40% 40% 15% 80% 80% 40% 5%
15% 15% 15% 15% 15% 15% 15% 15% 0% 0% 30% 30% 0%
Pre-shave, shaving or after-shave creams, mousse and lotions Savonettes Liquid soaps Bath foams Bath salts Depilatories (hair removing creams) Manicure or pedicure sets Combs, hair slides, hair pins and hair curlers Powder-puffs and powder pads Hair, nail, eyelash & cosmetics brushes Jewellery, watches and cameras
Photographic films/ rolls/ plates Photographic papers Cinematographic films (exposed) Audio-Visual equipment Microphones Headphones and earphones Loudspeakers Amplifiers Radio-cassettes-CD players (including pocket size) Radio-cassettes-CD players/CD changers for motor vehicles MP3 players (e.g. I-pod) Walkman Sound effect mixers/equalizers Black and white television sets Colour television sets Monitors > 63.5 cms (including plasma and LCD) Aerials and boosters 6
Rate of Customs Duty
ITEMS Household electrical appliances Refrigerators, freezers Washing machines Electric irons Vacuum cleaners Floor polishers Food grinders, mixers, slicers, juice extractors, etc Electrical kitchen waste disposers Electrical fans Cooking appliances and plates (plaques à gaz) Pressure cookers Microwave ovens Other electrical ovens and cookers Electric hair clippers, hair-removing appliances Hair dryers and hair-dressing apparatus Hand-drying apparatus Electrical coffee/tea makers Toasters Electric water heaters Solar water heaters Common household items Blankets Bed linens Curtains Tablecloth of textile Tablecloth of plastic Cuttlery (knives, spoons, forks) Vacuum flasks Washing powders Soap cakes (savon) Dish washing preparations (liquide vaisselle) Degreasing preparations Lavatory detergents Anti microbial disinfectants & preparations Floor shines (cire parquet) Shoe polishes (cirage) Polishes for furniture Scouring pastes and powders Car shine/wax Brooms, floor sweepers, mops, squeegees, etc, Plastic clothes pins Surgical gloves 7
From
To
15% 15% 15% 15% 15% 15% 15% 15% 15% 40% 40% 40% 40% 40% 40% 40% 40% 40% 30%
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 20% 20% 20% 20% 20% 20% 20% 15% 15%
80% 80% 80% 80% 40% 40% 15% 80% 80% 80% 80% 80% 20% 80% 80% 80% 80% 80% 80% 55% 40%
40% 40% 40% 40% 10% 0% 0% 55% 55% 55% 55% 55% 0% 40% 40% 40% 40% 40% 40% 40% 0%
Rate of Customs Duty
ITEMS Rubber gloves Plastic gloves Plastic aprons Insecticides including sprays Fly-papers Insect-killing electrical apparatus Mats for electrical mosquito killer Candles Matches Gas lighters (allume-feu) Toilet papers Facial tissues Sanitary towels and tampons Umbrellas Basketwares Hot water bottles (bouillottes) Banana paper leaves Chairs & seats Sofas Other furniture (e.g. tables, wardrobes, cupboads, beds) Mattresses Carpets Lighting and energy articles Wall/ceiling lighting fittings Desk/floor standing/bedside lamps Fluorescent tubes Compact fluorescent lamps Low energy consumption lamps Other electric bulbs (ampoules electriques) Dimmer switches Timer switches Portable electric lamps Dry-cells & batteries (piles) Rechargeable cells & batteries
8
From
To
40% 40% 40% 15% 20% 15% 55% 80% 80% 80% 80% 80% 80% 55% 80% 15% 40% 80% 80% 80% 80% 80%
30% 30% 0% 0% 0% 0% 30% 40% 65% 65% 40% 40% 40% 40% 40% 0% 0% 65% 65% 65% 65% 40%
80% 80% 5% 5% 5% 55% 30% 30% 15% 55% 30%
55% 55% 0% 0% 0% 40% 0% 0% 0% 30% 0%
Rate of Customs Duty
ITEMS Telecom and office equipment/requisites Cellular phones Fixed phones Cordless phones PABX Telephone answering machines Fax machines Photocopying machines Calculators & cash registers Automatic tellers and other office machines Transcribing and dictating machines Electronic translators Fake money detectors Radio telephony, transmission and recepton apparatus Smart cards Box files, binders, folders of paper and paperboard Note books, diaries, registers, letter pads, etc Erasers Plastic file covers, plumiers, loose leaf binders of plastic Paper of size up to A3 (e.g. A5 paper, A4 paper, A3 paper) Construction and building items Waterproofing products (coal tar pitch) Round bars/rods of iron, over 6mm in diameter Taps, cocks and similar appliances for water pipes Locks, padlocks and keys Paint brushes, rollers, pads Paints Glues Wall/ceiling covering of vinyl & plastic Doors, windows, frames, blinds & shutters of plastic Doors, windows, frames, blinds & shutters of wood Parquet panels Flat rolled iron and steel (tôle plate)
9
From
To
15% 15% 15% 15% 15% 15% 15% 15% 15% 40% 15% 15% 15% 15% 80% 80% 15% 40% 80%
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 40% 40% 0% 10% 0%
40% 40% 55% 30% 80% 80% 40% 40% 55% 80% 80% 20%
0% 30% 30% 20% 40% 40% 20% 30% 40% 40% 40% 0%
Rate of Customs Duty
ITEMS Inputs and spare parts for industry Bottles, flasks, jars and pots of glass Plastic bottles Plastic sacks Paper coated with plastic Aluminium cans for packing of goods Tins for packing of goods Caps, stoppers and lids of plastic Caps, stoppers and packaging accessories of metal Cork stoppers Crown corks of base metal (capsule chopine) Plastic boxes, cases and crates Plastic plates, sheets and films Labels of paper and paperboard Labels of textile materials Cocoa powder containing sugar Filter papers Screws, washers, nuts & bolts of plastic, iron and steel Chains & springs of iron & steel Electrical ballasts, transformers and inductors Electrical valves, tubes and cathodes Electrical fuses, switches and relays Boards and panels Copper rods for protecting electrical circuits Mechanical valves (safety, relief, pressure-reducing) Ball and roller bearings Transmission shafts, gaskets, joints of metal Sections, angles & shapes of iron and steel Meters (electricity, liquid, speed, production counters) Lime (quicklime) Coal, lignite, peat Rubber tubings and gas tubes Rubber gaskets and washers
10
From
To
10% 40% 40% 80% 10% 10% 40% 15% 10% 15% 40% 40% 40% 80% 55% 80% 10% 30% 15% 15% 30% 30% 30% 55% 55% 55% 55% 30% 15% 15% 40% 55%
0% 0% 0% 0% 0% 0% 0% 0% 0% 10% 10% 10% 0% 0% 0% 0% 0% 0% 0% 0% 15% 15% 0% 30% 30% 30% 30% 15% 0% 0% 30% 15%
Rate of Customs Duty
ITEMS
From
To
135% 80% 10% 10% 40% 55% 30% 5% 10% 30% 10% 30% 30% 15% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80%
95% 40% 0% 0% 20% 40% 20% 0% 0% 0% 0% 0% 0% 0% 65% 65% 65% 65% 65% 65% 65% 65% 65% 65% 65%
Video game consoles (e.g. Playstations, GameBoys) Articles & accessories for billiards (incl. billard table)
20% 30%
0% 0%
Family games (e.g. chess, chequers, ludo, snakes & ladders)
30%
0%
Playing cards (including mille bornes and lexicon)
80%
0%
Other articles of funfair/table/parlour games (bowling, domino, dart board, baby foot, etc)
80%
0%
Fairground amusements and circuses (carousels, attractions foraines, roller-coasters, etc)
20%
0%
Plastic/Rubber inflatable articles (pneumatic pillows and mattresses, bouées de natation)
55%
0%
Tents Sails Sleeping bags Fishing equipment (rods, reels, hooks, tackles, baits, etc )
40% 40% 40% 5%
0% 0% 0% 0%
Motor Vehicles and Parts Motor cars 1501 to 1600 cc [under the Excise Act] Dual purpose vehicles [under the Excise Act] Bicycles Parts and accessories for bicycles Motorcycles (mobylettes) not exceeding 50 cc Motorcycles between 51 cc and 125 cc Parts and accessories for motorcycles Tractors Mobile concrete-mixers, dumpers, cranes, etc Work trucks used in factories, warehouses, ports & airports Trailers and semi-trailers Vehicles of a type used for karting Quad bikes Safety seat belts Bumpers and parts thereof Mounted brake linings Brakes and servo-brakes Gear boxes Drive-axles with differential Non-driving axles Suspension shock absorbers Radiators Silencers and exhaust pipes Clutches Steering wheels, steering columns and steering boxes Articles of leisure, game or sports
11
Rate of Customs Duty
ITEMS Motor boats, sail boats and yatchs Inflatable boats Floating structures (lifeboats, rafts, beacons, buoys, etc) Outboard motors for marine propulsion Tarpaulins Awnings of textiles material Awnings of plastics Miscellaneous items Pens and markers (e.g. ball point pens, fountain pens, felttipped pens) Sunglasses Binoculars Headgear (e.g. hats, casquettes, capuchons) Worked carvings & articles Paintings, drawings and antiques Engravings and sculptures Plastic frames for paintings & photos Wooden frames for paintings & photos Metal frames for paintings & photos Fireworks & fire crackers Statuettes & ornaments Wheely bins Large scale shelving and racking systems Floor coverings for use in motor vehicles Cut flowers (fresh) Artificial flowers
12
From
To
80% 80% 15% 55% 20% 80% 55%
0% 0% 0% 40% 0% 0% 0%
15%
0%
40% 40% 80% 80% 80% 15% 55% 30% 80% 80% 80% 15% 20% 80% 80% 80%
0% 0% 40% 0% 0% 0% 10% 10% 10% 65% 10% 0% 0% 55% 55% 65%
