FINANCE ACT, 2003.
ARRANGEMENT OF SECTIONS.
Section
PART I
PRELIMINARY.
PART II
DRAWBACK OF DUTY AND IMPORT COMMISSION.
PART III
AMENDMENT TO THE FINANCE ACT (NO. 2), 1996 CAP. 185.
3. Amendment of section 1 of the Finance Act (No. 2), 1996 Cap. 185.
PART IV
AMENDMENTS TO THE FINANCE (NO. 2) ACT 2002.
4. Substitution of First Schedule to the Finance (No. 2) Act 2002.
5. Amendment of Second Schedule to the Finance (No. 2) Act 2002.
6. Repeal of sections 5, 6, 7 and 8 of the Finance (No. 2) Act 2002.
PART V
TAXES REMITTED UNDER THE EXCISE TARIFF ACT CAP. 338 AND THE CUSTOMS TARIFF ACT, CAP. 337.
First Schedule Manufacturers entitled to claim duty drawback in accordance with section 2 of the Act.
Second Schedule [Repealed].
Fourth Schedule Amendments to the Third Schedule to the Finance (No. 2) Act, 2002.
FINANCE ACT, 2003.
Commencement: 1 July 2003.
An Act to provide for the alteration of certain taxes and duties, to amend certain written laws relating to those taxes and duties, and for other related purposes.
PART I
PRELIMINARY.
This Act may be cited as the Finance Act, 2003.
PART II
DRAWBACK OF DUTY AND IMPORT COMMISSION.
PART III
AMENDMENT TO THE FINANCE ACT (NO. 2), 1996 CAP. 185.
3. Amendment of section 1 of the Finance Act (No. 2), 1996 Cap. 185.
The Finance Act (No. 2) 1996 is amended in section 1 by substituting for subsection (2), the following subsection—
“(2) The import commission charged under subsection (1) shall not apply to—
(a) plant and machinery imported free of duty;
(b) scholastic materials and pharmaceutical products which are exempt or zero-rated for purposes of value added tax;
(c) instruments and appliances used in medical, surgical, dental or veterinary services or laboratories imported free of duty;
(d) raw materials;
(e) agricultural and horticultural inputs imported free of import duty;
(f) goods subject to conditional exemptions specified in Part II of the Second Schedule to the Finance (No. 2) Act 2002; and
(g) imports by Government.”
PART IV
AMENDMENTS TO THE FINANCE (NO. 2) ACT 2002.
4. Substitution of First Schedule to the Finance (No. 2) Act 2002.
For the First Schedule to the Finance (No. 2) Act, 2002, there is substituted the provisions of the Second Schedule to this Act.
5. Amendment of Second Schedule to the Finance (No. 2) Act 2002.
The Second Schedule to the Finance (No. 2) Act 2002 is amended in the manner specified in the Third Schedule to this Act.
6. Repeal of sections 5, 6, 7 and 8 of the Finance (No. 2) Act 2002.
Sections 5, 6, 7 and 8 of the Finance (No. 2) Act 2002 are repealed.
PART V
TAXES REMITTED UNDER THE EXCISE TARIFF ACT CAP. 338 AND THE CUSTOMS TARIFF ACT, CAP. 337.
s. 2.
Manufacturers entitled to claim duty drawback in accordance with section 2 of the Act.
Manufacturers of soft drinks, juices, beer, bread, sweets and biscuits.
[Repealed].
s. 5.
PART I
AMENDMENTS TO PART I OF THE SECOND SCHEDULE, TO THE FINANCE (NO. 2) ACT, 2002.
|
H. S. Code |
Description |
Unit of Qty |
Import Duty |
COMESA Duty |
Excise Duty |
VAT |
|
0601.10.00 |
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant |
U |
0% |
0% |
|
17% |
|
0601.20.00 |
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots |
U |
0% |
0% |
|
17% |
|
0901.11.00 |
Not decaffeinated |
kg |
7% |
4% |
|
17% |
|
1003.00.00 |
Barley |
kg |
0% |
0% |
|
Ex |
|
1301.20.00 |
Gum Arabic |
kg |
0% |
0% |
|
17% |
|
1301.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
1302.20.00 |
Pectic substances, pectinates and pectates |
kg |
0% |
0% |
|
17% |
|
1511.10.00 |
Crude oil |
kg |
0% |
0% |
|
17% |
|
2101.11.00 |
Extracts, essences and concentrates |
kg |
0% |
0% |
|
17% |
|
2202.10.00 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: |
L |
15% |
6% |
13% |
17% |
|
2202.90.00 |
Other |
L |
15% |
6% |
13% |
17% |
|
Unmanufactured tobacco; tobacco refuse |
|
|
|
|
|
|
|
2401.10.00 |
Tobacco, not stemmed/stripped |
kg |
15% |
6% |
10% |
17% |
|
2401.20.00 |
Tobacco, partly or wholly stemmed/stripped |
kg |
15% |
6% |
10% |
17% |
|
2401.30.00 |
Tobacco refuse |
kg |
15% |
6% |
10% |
17% |
|
Cigars, cheroots and cigarillos, containing tobacco |
|
|
|
|
|
|
|
Cigarettes containing tobacco |
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
|
Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences |
|
|
|
|
|
|
|
2403.10.00 |
Smoking tobacco, whether or not containing tobacco substitutes in any proportion |
kg |
15% |
6% |
130% |
17% |
|
2403.91.00 |
“Homogenised” or “reconstituted” tobacco |
kg |
15% |
6% |
130% |
17% |
|
2403.99.00 |
Other |
kg |
15% |
6% |
130% |
17% |
|
2505.10.00 |
Silica sands and quartz sands |
kg |
7% |
4% |
|
17% |
|
2505.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2816.40.00 |
Oxides, hydroxides and peroxides, of strontium or barium |
kg |
0% |
0% |
|
17% |
|
2818.10.00 |
Artificial corundum, whether or not chemically defined |
kg |
0% |
0% |
|
17% |
|
2818.20.00 |
Aluminium oxide, other than artificial corundum |
kg |
0% |
0% |
|
17% |
|
2819.10.00 |
Chromium trioxide |
kg |
0% |
0% |
|
17% |
|
2819.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2820.10.00 |
Manganese dioxide |
kg |
0% |
0% |
|
17% |
|
2821.10.00 |
Iron oxides and hydroxides |
kg |
0% |
0% |
|
17% |
|
2821.20.00 |
Earth colours |
kg |
0% |
0% |
|
17% |
|
2822.00.00 |
Cobalt oxides and hydroxides; commercial cobalt oxides |
kg |
0% |
0% |
|
17% |
|
2824.10.00 |
Lead monoxide (litharge, massicot) |
kg |
0% |
0% |
|
17% |
|
2824.20.00 |
Red lead and orange lead |
kg |
0% |
0% |
|
17% |
|
2824.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2825.10.00 |
Hydrazine and hydroxylamine and their inorganic salts |
kg |
0% |
0% |
|
17% |
|
2825.20.00 |
Lithium oxide and hydroxide |
kg |
0% |
0% |
|
17% |
|
2825.30.00 |
Vanadium oxides and hydroxides |
kg |
0% |
0% |
|
17% |
|
2825.40.00 |
Nickel oxides and hydroxides |
kg |
0% |
0% |
|
17% |
|
2825.50.00 |
Copper oxides and hydroxides |
kg |
0% |
0% |
|
17% |
|
2825.60.00 |
Germanium oxides and zirconium dioxide |
kg |
0% |
0% |
|
17% |
|
2825.70.00 |
Molybdenum oxides and hydroxides |
kg |
0% |
0% |
|
17% |
|
2825.80.00 |
Antimony oxides |
kg |
0% |
0% |
|
17% |
|
2825.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2826.11.00 |
Of ammonium or of sodium |
kg |
0% |
0% |
|
17% |
|
2826.12.00 |
Of aluminium |
kg |
0% |
0% |
|
17% |
|
2826.20.00 |
Fluorosilicates of sodium or of potassium |
kg |
0% |
0% |
|
17% |
|
2826.30.00 |
Sodium hexafluoroaluminate (synthetic cryolite) |
kg |
0% |
0% |
|
17% |
|
2826.90.00 |
Other |
Kg |
0% |
0% |
|
17% |
|
2827.31.00 |
Of magnesium |
kg |
0% |
0% |
|
17% |
|
2827.32.00 |
Of aluminium |
kg |
0% |
0% |
|
17% |
|
2842.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2843.10.00 |
Colloidal precious metals |
kg |
0% |
0% |
|
17% |
|
2843.21.00 |
Silver nitrate |
kg |
0% |
0% |
|
17% |
|
2843.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2843.30.00 |
Gold compounds |
kg |
0% |
0% |
|
17% |
|
2843.90.00 |
Other compounds; amalgams |
kg |
0% |
0% |
|
17% |
|
2844.10.00 |
Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds |
kg |
0% |
0% |
|
17% |
|
2844.30.00 |
Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products |
kg |
0% |
0% |
|
17% |
|
2844.40.00 |
Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues |
kg |
0% |
0% |
|
17% |
|
2844.50.00 |
Spent (irradiated) fuel elements (cartridges) of nuclear reactors |
kg |
0% |
0% |
|
17% |
|
2845.10.00 |
Heavy water (deuterium oxide) |
kg |
0% |
0% |
|
17% |
|
2845.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2846.10.00 |
Cerium compounds |
kg |
0% |
0% |
|
17% |
|
2846.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2848.00.00 |
Phosphides, whether or not chemically defined, excluding ferrophosphorus |
kg |
0% |
0% |
|
17% |
|
2849.20.00 |
Of silicon |
kg |
0% |
0% |
|
17% |
|
2850.00.00 |
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49 |
kg |
0% |
0% |
|
17% |
|
2851.00.00 |
Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals |
kg |
0% |
0% |
|
17% |
|
2901.10.00 |
Saturated |
kg |
0% |
0% |
|
17% |
|
2901.21.00 |
Ethylene |
kg |
0% |
0% |
|
17% |
|
2901.22.00 |
Propene (propylene) |
kg |
0% |
0% |
|
17% |
|
2901.23.00 |
Butene (butylene) and isomers thereof |
kg |
0% |
0% |
|
17% |
|
2901.24.00 |
Buta-1,3-diene and isoprene |
kg |
0% |
0% |
|
17% |
|
2902.11.00 |
Cyclohexane |
kg |
0% |
0% |
|
17% |
|
2902.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2902.20.00 |
Benzene |
kg |
0% |
0% |
|
17% |
|
2902.42.00 |
m-Xylene |
kg |
0% |
0% |
|
17% |
|
2902.43.00 |
p-Xylene |
kg |
0% |
0% |
|
17% |
|
2902.44.00 |
Mixed xylene isomers |
kg |
0% |
0% |
|
17% |
|
2902.60.00 |
Ethylbenzene |
kg |
0% |
0% |
|
17% |
|
2902.70.00 |
Cumene |
kg |
0% |
0% |
|
17% |
|
2903.11.00 |
Chloromethane (methyl chloride) and chloroethane (ethyl chloride) |
kg |
0% |
0% |
|
17% |
|
2903.13.00 |
Chloroforme (trichloromethane) |
kg |
0% |
0% |
|
17% |
|
2903.14.00 |
Carbon tetrachloride |
kg |
0% |
0% |
|
17% |
|
2903.15.00 |
1,2-Dichloroethane (ethylene dichloride) |
kg |
0% |
0% |
|
17% |
|
2903.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2903.21.00 |
Vinyl chloride (chloroethylene) |
kg |
0% |
0% |
|
17% |
|
2903.22.00 |
Trichloroethylene |
kg |
0% |
0% |
|
17% |
|
2903.23.00 |
Tetrachloroethylene (perchloroethylene) |
kg |
0% |
0% |
|
17% |
|
2903.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2903.30.00 |
Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons |
kg |
0% |
0% |
|
17% |
|
2903.41.00 |
Trichlorofluoromethane |
kg |
0% |
0% |
|
17% |
|
2903.42.00 |
Dichlorodifluoromethane |
kg |
0% |
0% |
|
17% |
|
2903.43.00 |
Trichlorotrifluoroethanes |
kg |
0% |
0% |
|
17% |
|
2903.44.00 |
Dichlorotetrafluoroethanes and chloropentafluoroethane |
kg |
0% |
0% |
|
17% |
|
2903.45.00 |
Other derivatives perhalogenated only with fluorine and chlorine |
kg |
0% |
0% |
|
17% |
|
2903.46.00 |
Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes |
kg |
0% |
0% |
|
17% |
|
2903.47.00 |
Other perhalogenated derivatives |
kg |
0% |
0% |
|
17% |
|
2903.49.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2903.51.00 |
1,2,3,4,5,6-Hexachlorocyclohexane |
kg |
0% |
0% |
|
17% |
|
2903.59.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2903.61.00 |
Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene |
kg |
0% |
0% |
|
17% |
|
2903.62.00 |
Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane) |
kg |
0% |
0% |
|
17% |
|
2903.69.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2904.10.00 |
Derivatives containing only sulpho groups, their salts and ethyl esters |
kg |
0% |
0% |
|
17% |
|
2904.20.00 |
Derivatives containing only nitro or only nitroso groups |
kg |
0% |
0% |
|
17% |
|
2904.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2905.11.00 |
Methanol (methyl alcohol) |
L |
0% |
0% |
|
17% |
|
2905.14.00 |
Other butanols |
L |
0% |
0% |
|
17% |
|
2905.15.00 |
Pentanol (amylalcohol) and isomers thereof |
L |
0% |
0% |
|
17% |
|
2905.17.00 |
Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) |
L |
0% |
0% |
|
17% |
|
2905.19.00 |
Other |
L |
0% |
0% |
|
17% |
|
2905.22.00 |
Acyclic terpene alcohols |
L |
0% |
0% |
|
17% |
|
2905.29.00 |
Other |
L |
0% |
0% |
|
17% |
|
2905.39.00 |
Other |
L |
0% |
0% |
|
17% |
|
2905.43.00 |
Mannitol |
L |
0% |
0% |
|
17% |
|
2905.45.00 |
Glycerol |
L |
0% |
0% |
|
17% |
|
2905.49.00 |
Other |
L |
0% |
0% |
|
17% |
|
2905.51.00 |
Ethchlorvynol (INN) |
L |
0% |
0% |
|
17% |
|
2905.59.00 |
Other |
L |
0% |
0% |
|
17% |
|
2906.11.00 |
Menthol |
L |
0% |
0% |
|
17% |
|
2906.12.00 |
Cyclohexanol, methylcyclohexanols and imethylcyclohexanols |
L |
0% |
0% |
|
17% |
|
2906.13.00 |
Sterols and inositols |
L |
0% |
0% |
|
17% |
|
2906.14.00 |
Terpineols |
L |
0% |
0% |
|
17% |
|
2906.19.00 |
Other |
L |
0% |
0% |
|
17% |
|
2906.29.00 |
Other |
L |
0% |
0% |
|
17% |
|
2907.11.00 |
Phenol (hydroxybenzene) and its salts |
L |
0% |
0% |
|
17% |
|
2907.12.00 |
Cresols and their salts |
L |
0% |
0% |
|
17% |
|
2907.13.00 |
Octylphenol, nonylphenol and their isomers; salts thereof |
L |
0% |
0% |
|
17% |
|
2907.14.00 |
Xylenols and their salts |
L |
0% |
0% |
|
17% |
|
2907.15.00 |
Naphthols and their salts |
L |
0% |
0% |
|
17% |
|
2907.19.00 |
Other |
L |
0% |
0% |
|
17% |
|
2907.21.00 |
Resorcinol and its salts |
L |
0% |
0% |
|
17% |
|
2907.22.00 |
Hydroquinone (quinol) and its salts |
L |
0% |
0% |
|
17% |
|
2907.23.00 |
4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts |
L |
0% |
0% |
|
17% |
|
2907.29.00 |
Other |
L |
0% |
0% |
|
17% |
|
2908.20.00 |
Derivatives containing only sulpho groups, their salts and esters |
L |
0% |
0% |
|
17% |
|
2908.90.00 |
Other |
L |
0% |
0% |
|
17% |
|
2909.11.00 |
Diethyl ether |
L |
0% |
0% |
|
17% |
|
2909.19.00 |
Other |
L |
0% |
0% |
|
17% |
|
2909.20.00 |
Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |
L |
0% |
0% |
|
17% |
|
2909.30.00 |
Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |
L |
0% |
0% |
|
17% |
|
2909.41.00 |
2,2′-Oxydiethanol (diethylene glycol, digol) |
L |
0% |
0% |
|
17% |
|
2909.42.00 |
Monomethyl ethers of ethylene glycol or of diethylene glycol |
L |
0% |
0% |
|
17% |
|
2909.43.00 |
Monobutyl ethers of ethylene glycol or of diethylene glycol |
L |
0% |
0% |
|
17% |
|
2909.44.00 |
Other monoalkylethers of ethylene glycol or of diethylene glycol |
L |
0% |
0% |
|
17% |
|
2909.49.00 |
Other |
L |
0% |
0% |
|
17% |
|
2909.50.00 |
Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives |
L |
0% |
0% |
|
17% |
|
2909.60.00 |
Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives |
L |
0% |
0% |
|
17% |
|
2910.10.00 |
Oxirane (ethyleneoxide) |
L |
0% |
0% |
|
17% |
|
2910.20.00 |
Methyloxirane (propylene oxide) |
L |
0% |
0% |
|
17% |
|
2910.30.00 |
1-Chloro-2,3-epoxypropane (epichlorohydrin) |
L |
0% |
0% |
|
17% |
|
2910.90.00 |
Other |
L |
0% |
0% |
|
17% |
|
2911.00.00 |
Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. |
L |
0% |
0% |
|
17% |
|
2912.11.00 |
Methanal (formaldehyde) |
kg |
0% |
0% |
|
17% |
|
2912.12.00 |
Ethanal (acetaldehyde) |
kg |
0% |
0% |
|
17% |
|
2912.13.00 |
Butanal (butyraldehyde, normal isomer) |
kg |
0% |
0% |
|
17% |
|
2912.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2912.30.00 |
Aldehyde-alcohols |
kg |
0% |
0% |
|
17% |
|
2912.41.00 |
Vanillin (4-hydroxy-3-methoxy-benzaldehyde) |
kg |
0% |
0% |
|
17% |
|
2912.42.00 |
Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) |
kg |
0% |
0% |
|
17% |
|
2912.49.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2912.50.00 |
Cyclic polymers of aldehydes |
kg |
0% |
0% |
|
17% |
|
2913.00.00 |
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12 |
kg |
0% |
0% |
|
17% |
|
2914.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2914.21.00 |
Camphor |
kg |
0% |
0% |
|
17% |
|
2914.22.00 |
Cyclohexanone and methylcyclohexanones |
kg |
0% |
0% |
|
17% |
|
2914.23.00 |
Ionones and methylionones |
kg |
0% |
0% |
|
17% |
|
2914.29.00 |
Other |
kg |
0% |
0% |
|
|
|
2914.31.00 |
Phenylacetone (phenylpropan-2-one) |
kg |
0% |
0% |
|
17% |
|
2914.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2914.40.00 |
Ketone-alcohols and ketone-aldehydes |
kg |
0% |
0% |
|
17% |
|
2914.61.00 |
Anthraquinone |
kg |
0% |
0% |
|
17% |
|
2914.69.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2914.70.00 |
Halogenated, sulphonated, nitrated or nitrosated derivatives |
kg |
0% |
0% |
|
17% |
|
2915.11.00 |
Formic acid |
kg |
0% |
0% |
|
17% |
|
2915.12.00 |
Salts of formic acid |
kg |
0% |
0% |
|
17% |
|
2915.13.00 |
Esters of formic acid |
kg |
0% |
0% |
|
17% |
|
2915.22.00 |
Sodium acetate |
kg |
0% |
0% |
|
17% |
|
2915.23.00 |
Cobalt acetates |
kg |
0% |
0% |
|
17% |
|
2915.24.00 |
Acetic anhydride |
kg |
0% |
0% |
|
17% |
|
2915.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2915.33.00 |
n-Butyl acetate |
kg |
0% |
0% |
|
17% |
|
2915.34.00 |
Isobutyl acetate |
kg |
0% |
0% |
|
17% |
|
2915.35.00 |
2-Ethoxyethyl acetate |
kg |
0% |
0% |
|
17% |
|
2915.40.00 |
Mono-, di- or trichloroacetic acids, their salts and esters |
kg |
0% |
0% |
|
17% |
|
2915.50.00 |
Propionic acid, its salts and esters |
kg |
0% |
0% |
|
17% |
|
2915.60.00 |
Butanoic acids, pentanoic acids, their salts and esters |
kg |
0% |
0% |
|
17% |
|
2916.14.00 |
Esters of methacrylic acid |
kg |
0% |
0% |
|
17% |
|
2916.15.00 |
Oleic, linoleic or linolenic acids, their salts and esters |
kg |
0% |
0% |
|
17% |
|
2916.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2916.20.00 |
Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives |
kg |
0% |
0% |
|
17% |
|
2916.32.00 |
Benzoyl peroxide and benzoyl chloride |
kg |
0% |
0% |
|
17% |
|
2916.34.00 |
Phenylacetic acid and its salts |
kg |
0% |
0% |
|
17% |
|
2916.35.00 |
Esters of phenylacetic acid |
kg |
0% |
0% |
|
17% |
|
2916.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2917.11.00 |
Oxalic acid, its salts and esters |
kg |
0% |
0% |
|
17% |
|
2917.12.00 |
Adipic acid, its salts and esters |
kg |
0% |
0% |
|
17% |
|
2917.13.00 |
Azelaic acid, sebacic acid, their salts and esters |
kg |
0% |
0% |
|
17% |
|
2917.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2917.20.00 |
Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives |
kg |
0% |
0% |
|
17% |
|
2917.32.00 |
Dioctyl orthophthalates |
kg |
0% |
0% |
|
17% |
|
2917.33.00 |
Dinonyl or didecyl orthophthalates |
kg |
0% |
0% |
|
17% |
|
2917.36.00 |
Terephthalic acid and its salts |
kg |
0% |
0% |
|
17% |
|
2917.37.00 |
Dimethyl terephthalate |
kg |
0% |
0% |
|
17% |
|
2917.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2918.12.00 |
Tartaric acid |
kg |
0% |
0% |
|
17% |
|
2918.13.00 |
Salts and esters of tartaric acid |
kg |
0% |
0% |
|
17% |
|
2918.15.00 |
Salts and esters of citric acid |
kg |
0% |
0% |
|
17% |
|
2918.16.00 |
Gluconic acid, its salts and esters |
kg |
0% |
0% |
|
17% |
|
2918.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2918.21.00 |
Salicylic acid and its salts |
kg |
0% |
0% |
|
17% |
|
2918.22.00 |
O-Acetylsalicylic acid, its salts and esters |
kg |
0% |
0% |
|
17% |
|
2918.23.00 |
Other esters of salicylic acid and their salts |
kg |
0% |
0% |
|
17% |
|
2918.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2918.30.00 |
Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives |
kg |
0% |
0% |
|
17% |
|
2918.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2920.10.00 |
Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives |
kg |
0% |
0% |
|
17% |
|
2921.11.00 |
Methylamine, di- or trimethylamine and their salts |
kg |
0% |
0% |
|
17% |
|
2921.12.00 |
Diethylamine and its salts |
kg |
0% |
0% |
|
17% |
|
2921.22.00 |
Hexamethylenediamine and its salts |
kg |
0% |
0% |
|
17% |
|
2921.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2921.30.00 |
Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2921.41.00 |
Aniline and its salts |
kg |
0% |
0% |
|
17% |
|
2921.42.00 |
Aniline derivatives and their salts |
kg |
0% |
0% |
|
17% |
|
2921.43.00 |
Toluidines and their derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2921.44.00 |
Diphenylamine and its derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2921.45.00 |
1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2921.49.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2921.51.00 |
o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2921.59.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2922.11.00 |
Monoethanolamine and its salts |
kg |
0% |
0% |
|
17% |
|
2922.12.00 |
Diethanolamine and its salts |
kg |
0% |
0% |
|
17% |
|
2922.13.00 |
Triethanolamine and its salts |
kg |
0% |
0% |
|
17% |
|
2922.14.00 |
Dextropropoxyphene (INN) and its salts |
kg |
0% |
0% |
|
17% |
|
2922.21.00 |
Aminohydroxynaphthalenesulphonic acids and their salts |
kg |
0% |
0% |
|
17% |
|
2922.22.00 |
Anisidines, dianisidines, phenetidines, and their salts |
kg |
0% |
0% |
|
17% |
|
2922.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2922.31.00 |
Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof |
kg |
0% |
0% |
|
17% |
|
2922.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2922.41.00 |
Lysine and its esters; salts thereof |
kg |
0% |
0% |
|
17% |
|
2922.42.00 |
Glutamic acid and its salts |
kg |
0% |
0% |
|
17% |
|
2922.43.00 |
Anthranilic acid and its salts |
kg |
0% |
0% |
|
17% |
|
2922.44.00 |
Tilidine (INN) and its salts |
kg |
0% |
0% |
|
17% |
|
2922.49.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2922.50.00 |
Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function |
kg |
0% |
0% |
|
17% |
|
2923.10.00 |
Choline and its salts |
kg |
0% |
0% |
|
17% |
|
2923.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2924.10.00 |
Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: |
kg |
0% |
0% |
|
17% |
|
2924.11.00 |
Meprobamate (INN) |
kg |
0% |
0% |
|
17% |
|
2924.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2924.21.00 |
Ureines and their derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2924.23.00 |
2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts |
kg |
0% |
0% |
|
17% |
|
2924.24.00 |
Ethinamate (INN) |
kg |
0% |
0% |
|
17% |
|
2924.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2925.11.00 |
Saccharin and its salts |
kg |
0% |
0% |
|
17% |
|
2925.12.00 |
Glutethimide (INN) |
kg |
0% |
0% |
|
17% |
|
2925.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2925.20.00 |
Imines and their derivatives; salts thereof |
kg |
0% |
0% |
|
17% |
|
2926.10.00 |
Acrylonitrile |
kg |
0% |
0% |
|
17% |
|
2926.20.00 |
1 -Cyanoguanidine (dicyandiamide) |
kg |
0% |
0% |
|
17% |
|
2926.30.00 |
Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane) |
kg |
0% |
0% |
|
17% |
|
2926.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2927.00.00 |
Diazo-, azo- or azoxy-compounds |
kg |
0% |
0% |
|
17% |
|
2929.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2930.10.00 |
Dithiocarbonates (xanthates) |
kg |
0% |
0% |
|
17% |
|
2930.20.00 |
Thiocarbamates and dithiocarbamates |
kg |
0% |
0% |
|
17% |
|
2930.30.00 |
Thiuram mono-, di- or tetrasulphides |
kg |
0% |
0% |
|
17% |
|
2930.40.00 |
Methionine |
kg |
0% |
0% |
|
17% |
|
2930.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2931.00.00 |
Other organo-inorganic compounds |
kg |
0% |
0% |
|
17% |
|
2932.11.00 |
Tetrahydrofuran |
kg |
0% |
0% |
|
17% |
|
2932.12.00 |
2-Furaldehyde (furfuraldehyde) |
kg |
0% |
0% |
|
17% |
|
2932.13.00 |
Furfuryl alcohol and tetrahydrofurfuryl alcohol |
kg |
0% |
0% |
|
17% |
|
2932.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2932.21.00 |
Coumarin, methylcoumarins and ethylcoumarins |
kg |
0% |
0% |
|
17% |
|
2932.29.00 |
Other lactones |
kg |
0% |
0% |
|
17% |
|
2932.91.00 |
Isosafrole |
kg |
0% |
0% |
|
17% |
|
2932.92.00 |
1-(1,3-Benzodioxol-5-yl)propan-2-one |
kg |
0% |
0% |
|
17% |
|
2932.93.00 |
Piperonal |
kg |
0% |
0% |
|
17% |
|
2932.94.00 |
Safrole |
kg |
0% |
0% |
|
17% |
|
2932.95.00 |
Tetrahydrocannabinols (all isomers) |
kg |
0% |
0% |
|
17% |
|
2932.99.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.11.00 |
Phenazone (antipyrin) and its derivatives |
kg |
0% |
0% |
|
17% |
|
2933.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.21.00 |
Hydantoin and its derivatives |
kg |
0% |
0% |
|
17% |
|
2933.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.31.00 |
Pyridine and its salts |
kg |
0% |
0% |
|
17% |
|
2933.32.00 |
Piperidine and its salts |
kg |
0% |
0% |
|
17% |
|
2933.33.00 |
Alfentanil (INN), Anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN), (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN), salts thereof |
kg |
0% |
0% |
|
17% |
|
2933.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.41.00 |
Levorphanol (INN) and its salts |
kg |
0% |
0% |
|
17% |
|
2933.49.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.52.00 |
Malonylurea (barbituric acid) and its salts |
kg |
0% |
0% |
|
17% |
|
2933.53.00 |
Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), Phenobarbital (INN), secbutabarbital (INN), secobarbital (INN), and vinylbital (INN); salts thereof |
kg |
0% |
0% |
|
17% |
|
2933.54.00 |
Other derivatives of malonylurea (barbituric acid); salts thereof |
kg |
0% |
0% |
|
17% |
|
2933.55.00 |
Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof |
kg |
0% |
0% |
|
17% |
|
2933.59.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.61.00 |
Melamine |
kg |
0% |
0% |
|
17% |
|
2933.69.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2933.71.00 |
6-Hexanelactam (epsilon-caprolactam) |
kg |
0% |
0% |
|
17% |
|
2933.72.00 |
Clobazam (INN) and methyprylon (INN) |
kg |
0% |
0% |
|
17% |
|
2933.79.00 |
Other lactams |
kg |
0% |
0% |
|
17% |
|
2933.91.00 |
Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN), and triazolam (INN); salts thereof |
kg |
0% |
0% |
|
17% |
|
2933.99.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2934.10.00 |
Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure |
kg |
0% |
0% |
|
17% |
|
2934.20.00 |
Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused |
kg |
0% |
0% |
|
17% |
|
2934.30.00 |
Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused |
kg |
0% |
0% |
|
17% |
|
2934.91.00 |
Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN), salts thereof |
kg |
0% |
0% |
|
17% |
|
2934.99.00 |
Other |
kg |
0% |
0% |
|
17% |
|
2935.00.00 |
Sulphonamides |
kg |
0% |
0% |
|
17% |
|
2936.10.00 |
Provitamins, unmixed |
kg |
0% |
0% |
|
0% |
|
2936.21.00 |
Vitamins A and their derivatives |
kg |
0% |
0% |
|
0% |
|
2936.22.00 |
Vitamin B1 and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.23.00 |
Vitamin B2 and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.24.00 |
D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.25.00 |
Vitamin B6 and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.26.00 |
Vitamin B12 and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.27.00 |
Vitamin C and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.28.00 |
Vitamin E and its derivatives |
kg |
0% |
0% |
|
0% |
|
2936.90.00 |
Other, including natural concentrates |
kg |
0% |
0% |
|
0% |
|
2937.11.00 |
Somatotropin, its derivatives and structural analogues |
kg |
0% |
0% |
|
0% |
|
2937.12.00 |
Insulin and its salts |
kg |
0% |
0% |
|
0% |
|
2937.19.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2937.21.00 |
Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) |
kg |
0% |
0% |
|
0% |
|
2937.22.00 |
Halogenated derivatives of corticosteroidal hormones |
kg |
0% |
0% |
|
0% |
|
2937.23.00 |
Oestrogens and progestogens |
kg |
0% |
0% |
|
0% |
|
2937.29.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2937.31.00 |
Epinephrine |
kg |
0% |
0% |
|
0% |
|
2937.39.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2937.40.00 |
Amino-acids derivatives |
kg |
0% |
0% |
|
0% |
|
2937.50.00 |
Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues |
kg |
0% |
0% |
|
0% |
|
2937.90.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2938.10.00 |
Rutoside (rutin) and its derivatives |
kg |
0% |
0% |
|
0% |
|
2938.90.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2939.11.00 |
Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroine, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN), and thebaine; salts thereof |
kg |
0% |
0% |
|
0% |
|
2939.19.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2939.21.00 |
Quinine and its salts |
kg |
0% |
0% |
|
0% |
|
2939.29.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2939.30.00 |
Caffeine and its salts |
kg |
0% |
0% |
|
0% |
|
2939.41.00 |
Ephedrine and its salts |
kg |
0% |
0% |
|
0% |
|
2939.42.00 |
Pseudoephedrine (INN) and its salts |
kg |
0% |
0% |
|
0% |
|
2939.43.00 |
Cathine (INN) and its salts |
kg |
0% |
0% |
|
0% |
|
2939.49.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2939.51.00 |
Fenetylline (INN) and its salts |
kg |
0% |
0% |
|
0% |
|
2939.59.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2939.61.00 |
Ergometrine (INN) and its salts |
kg |
0% |
0% |
|
0% |
|
2939.62.00 |
Ergotamine (INN) and its salts |
kg |
0% |
0% |
|
0% |
|
2939.63.00 |
Lysergic acid and its salts |
kg |
0% |
0% |
|
0% |
|
2939.69.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2939.91.00 |
Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof |
kg |
0% |
0% |
|
0% |
|
2939.99.00 |
Other |
kg |
0% |
0% |
|
0% |
|
2940.00.00 |
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugaracetals and sugar esters and their salts, other than products of heading 29.37, 29.38 or 29.39 |
kg |
0% |
0% |
|
0% |
|
3201.10.00 |
Quebracho extract |
kg |
0% |
0% |
|
17% |
|
3201.20.00 |
Wattle extract |
kg |
0% |
0% |
|
17% |
|
3201.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3202.10.00 |
Synthetic organic tanning substances |
kg |
0% |
0% |
|
17% |
|
3202.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3203.00.00 |
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin |
kg |
0% |
0% |
|
17% |
|
3204.20.00 |
Synthetic organic products of a kind used as fluorescent brightening agents |
kg |
0% |
0% |
|
17% |
|
3205.00.00 |
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
kg |
0% |
0% |
|
17% |
|
3206.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3207.10.00 |
Prepared pigments, prepared opacifiers, prepared colours and similar preparations |
kg |
0% |
0% |
|
17% |
|
3207.20.00 |
Vitrifiable enamels and glazes, engobes (slips) and similar preparations |
kg |
0% |
0% |
|
17% |
|
3207.30.00 |
Liquid lustres and similar preparations |
kg |
0% |
0% |
|
17% |
|
3207.40.00 |
Glass frit and other glass, in the form of powder, granules or flakes |
kg |
0% |
0% |
|
17% |
|
3211.00.00 |
Prepared driers |
kg |
0% |
0% |
|
17% |
|
3215.11.00 |
Black |
kg |
0% |
0% |
|
17% |
|
3215.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3215.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3302.90.00 |
For use in the manufacture of perfumery, cosmetics or toilet preparations |
kg |
0% |
0% |
|
17% |
|
3501.10.00 |
Casein |
kg |
0% |
0% |
|
17% |
|
3501.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3506.10.00 |
Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg |
kg |
0% |
0% |
|
17% |
|
3801.10.00 |
Artificial graphite |
kg |
0% |
0% |
|
17% |
|
3801.20.00 |
Colloidal or semi-colloidal graphite |
kg |
0% |
0% |
|
17% |
|
3801.30.00 |
Carbonaceous pastes for electrodes and similar pastes for furnace linings |
kg |
0% |
0% |
|
17% |
|
3802.10.00 |
Activated carbon |
kg |
0% |
0% |
|
17% |
|
3805.10.00 |
Gum, wood or sulphate turpentine oils |
kg |
0% |
0% |
|
17% |
|
3805.20.00 |
Pine oil |
kg |
0% |
0% |
|
17% |
|
3809.10.00 |
With a basis of amylaceous substances |
kg |
0% |
0% |
|
17% |
|
3809.92.00 |
Of a kind used in the paper or like industries |
kg |
0% |
0% |
|
17% |
|
3809.93.00 |
Of a kind used in the leather or like industries |
kg |
0% |
0% |
|
17% |
|
3818.00.00 |
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics |
kg |
0% |
0% |
|
17% |
|
3901.10.00 |
Polyethylene having a specific gravity of less than 0.94 |
kg |
0% |
0% |
|
17% |
|
3901.20.00 |
Polyethylene having a specific gravity of 0.94 or more |
kg |
0% |
0% |
|
17% |
|
3901.30.00 |
Ethylene-vinyl acetate copolymers |
kg |
0% |
0% |
|
17% |
|
3901.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3902.10.00 |
Polypropylene |
kg |
0% |
0% |
|
17% |
|
3902.20.00 |
Polyisobutylene |
kg |
0% |
0% |
|
17% |
|
3902.30.00 |
Propylene copolymers |
kg |
0% |
0% |
|
17% |
|
3902.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3903.11.00 |
Expansible |
kg |
0% |
0% |
|
17% |
|
3903.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3903.20.00 |
Styrene-acrylonitrile (SAN) copolymers |
kg |
0% |
0% |
|
17% |
|
3903.30.00 |
Acrylonitrile-butadiene-styrene (ABS) copolymers |
kg |
0% |
0% |
|
17% |
|
3903.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3904.10.00 |
Poly(vinyl chloride), not mixed with any other substances |
kg |
0% |
0% |
|
17% |
|
3904.21.00 |
Non-plasticised |
kg |
0% |
0% |
|
17% |
|
3904.22.00 |
Plasticised |
kg |
0% |
0% |
|
17% |
|
3904.30.00 |
Vinyl chloride-vinyl acetate copolymers |
kg |
0% |
0% |
|
17% |
|
3904.40.00 |
Other vinyl chloride copolymers |
kg |
0% |
0% |
|
17% |
|
3904.50.00 |
Vinylidene chloride polymers |
kg |
0% |
0% |
|
17% |
|
3904.61.00 |
Polytetrafluoroethylene |
kg |
0% |
0% |
|
17% |
|
3904.69.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3904.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3905.91.00 |
Copolymers |
kg |
0% |
0% |
|
17% |
|
3905.99.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3906.10.00 |
Poly(methyl methacrylate) |
kg |
0% |
0% |
|
17% |
|
3906.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3907.10.00 |
Polyacetals |
kg |
0% |
0% |
|
17% |
|
3907.20.00 |
Other polyethers |
kg |
0% |
0% |
|
17% |
|
3907.30.00 |
Epoxide resins |
kg |
0% |
0% |
|
17% |
|
3907.40.00 |
Polycarbonates |
kg |
0% |
0% |
|
17% |
|
3907.50.00 |
Alkyd resins |
kg |
0% |
0% |
|
17% |
|
3907.60.00 |
Poly(ethylene terephthalate) |
kg |
0% |
0% |
|
17% |
|
3907.91.00 |
Unsaturated |
kg |
0% |
0% |
|
17% |
|
3907.99.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3908.10.00 |
Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 or -6, 12 |
kg |
0% |
0% |
|
17% |
|
3908.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3909.10.00 |
Urea resins; thiourea resins |
kg |
0% |
0% |
|
17% |
|
3909.20.00 |
Melamine resins |
kg |
0% |
0% |
|
17% |
|
3909.30.00 |
Other amino-resins |
kg |
0% |
0% |
|
17% |
|
3909.40.00 |
Phenolic resins |
kg |
0% |
0% |
|
17% |
|
3909.50.00 |
Polyurethanes |
kg |
0% |
0% |
|
17% |
|
3910.00.00 |
Silicones in primary forms |
kg |
0% |
0% |
|
17% |
|
3911.10.00 |
Petroleum resins, coumarone, indene or coumarone indene resins and polyterpenes |
kg |
0% |
0% |
|
17% |
|
3911.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3912.11.00 |
Non-plasticised |
kg |
0% |
0% |
|
17% |
|
3912.12.00 |
Plasticised |
kg |
0% |
0% |
|
17% |
|
3912.20.00 |
Cellulose nitrates (including collodions) |
kg |
0% |
0% |
|
17% |
|
3912.31.00 |
Carboxymethylcellulose and its salts |
kg |
0% |
0% |
|
17% |
|
3912.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3912.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3913.10.00 |
Alginic acid, its salts and esters |
kg |
0% |
0% |
|
17% |
|
3913.90.00 |
Other |
kg |
0% |
0% |
|
17% |
|
3914.00.00 |
Ion-exchangers based on polymers of headings, 39.01 to 39.13, in primary forms |
kg |
0% |
0% |
|
17% |
|
3916.10.00 |
Of polymers of ethylene |
kg |
0% |
0% |
|
17% |
|
3916.20.00 |
Of polymers of vinyl chloride |
kg |
0% |
0% |
|
17% |
|
3916.90.00 |
Of other plastics |
kg |
0% |
0% |
|
17% |
|
3920.10.00 |
Of polymers of ethylene |
kg |
0% |
0% |
|
17% |
|
4004.00.00 |
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom |
kg |
0% |
0% |
|
17% |
|
4701.00.00 |
Mechanical wood pulp |
kg |
0% |
0% |
|
17% |
|
4702.00.00 |
Chemical wood pulp, dissolving grades |
kg |
0% |
0% |
|
17% |
|
4703.11.00 |
Coniferous |
kg |
0% |
0% |
|
17% |
|
4703.19.00 |
Non-coniferous |
kg |
0% |
0% |
|
17% |
|
4703.21.00 |
Coniferous |
kg |
0% |
0% |
|
17% |
|
4703.29.00 |
Non-coniferous |
kg |
0% |
0% |
|
17% |
|
4704.11.00 |
Coniferous |
kg |
0% |
0% |
|
17% |
|
4704.19.00 |
Non-coniferous |
kg |
0% |
0% |
|
17% |
|
4704.21.00 |
Coniferous |
kg |
0% |
0% |
|
17% |
|
4704.29.00 |
Non-coniferous |
kg |
0% |
0% |
|
17% |
|
4705.00.00 |
Wood pulp obtained by a combination of mechanical and chemical pulping processes |
kg |
0% |
0% |
|
17% |
|
4706.10.00 |
Cotton linters pulp |
kg |
0% |
0% |
|
17% |
|
4706.20.00 |
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard |
kg |
0% |
0% |
|
17% |
|
4706.91.00 |
Mechanical |
kg |
0% |
0% |
|
17% |
|
4706.92.00 |
Chemical |
kg |
0% |
0% |
|
17% |
|
4706.93.00 |
Semi-chemical |
kg |
0% |
0% |
|
17% |
|
4707.10.00 |
Unbleached kraft paper or paperboard or corrugated paper or paperboard |
kg |
0% |
0% |
|
17% |
|
4707.20.00 |
Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass |
kg |
0% |
0% |
|
17% |
|
4707.30.00 |
Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter |
kg |
0% |
0% |
|
17% |
|
4707.90.00 |
Other, including unsorted waste and scrap |
kg |
0% |
0% |
|
17% |
|
4801.00.00 |
Newsprint, in rolls or sheets |
kg |
0% |
0% |
|
17% |
|
4804.11.00 |
Unbleached |
kg |
0% |
0% |
|
17% |
|
4804.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
4804.21.00 |
Unbleached |
kg |
0% |
0% |
|
17% |
|
4804.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
4804.31.00 |
Unbleached |
kg |
0% |
0% |
|
17% |
|
4804.39.00 |
Other |
kg |
0% |
0% |
|
17% |
|
4804.41.00 |
Unbleached |
kg |
0% |
0% |
|
17% |
|
4804.42.00 |
Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process |
kg |
0% |
0% |
|
17% |
|
4804.49.00 |
Other |
kg |
0% |
0% |
|
17% |
|
4804.51.00 |
Unbleached |
kg |
0% |
0% |
|
17% |
|
4804.52.00 |
Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood obtained by a chemical process |
kg |
0% |
0% |
|
17% |
|
4804.59.00 |
Other |
kg |
0% |
0% |
|
17% |
|
4805.11.00 |
Semi-chemical fluting paper |
kg |
0% |
0% |
|
17% |
|
4805.12.00 |
Straw fluting paper |
kg |
0% |
0% |
|
17% |
|
4805.19.00 |
Other |
kg |
0% |
0% |
|
17% |
|
6506.10.00 |
Safety headgear |
kg |
0% |
0% |
|
17% |
|
7201.50.00 |
Alloy pig iron; spiegeleisen |
kg |
0% |
0% |
|
17% |
|
7202.11.00 |
Containing by weight more than 2% of carbon |
kg |
0% |
0% |
|
17% |
|
7202.21.00 |
Containing by weight more than 55% of silicon |
kg |
0% |
0% |
|
17% |
|
7202.41.00 |
Containing by weight more than 4% of carbon |
kg |
0% |
0% |
|
17% |
|
7205.10.00 |
Granules |
kg |
0% |
0% |
|
17% |
|
7205.21.00 |
Of alloy steel |
kg |
0% |
0% |
|
17% |
|
7205.29.00 |
Other |
kg |
0% |
0% |
|
17% |
|
7308.10.00 |
Bridges and bridge-sections |
kg |
0% |
0% |
|
17% |
|
7308.20.00 |
Towers and lattice masts |
kg |
0% |
0% |
|
17% |
|
7315.11.00 |
Roller chain |
No |
7% |
4% |
|
17% |
|
7315.12.00 |
Other chain |
No |
7% |
4% |
|
17% |
|
7603.10.00 |
Powders of non-lamellar structure |
kg |
0% |
0% |
|
17% |
|
7603.20.00 |
Powders of lamellar structure; flakes |
kg |
0% |
0% |
|
17% |
|
7606.91.00 |
Of aluminium, not alloyed |
kg |
4% |
17% |
|
17% |
|
Colour |
|
|
|
|
|
|
|
8419.19.00 |
Other |
|
|
|
|
|
|
8419.19.10 |
Solar Water Heaters |
No |
0% |
0% |
|
17% |
|
8419.19.90 |
Other |
No |
7% |
4% |
|
17% |
|
8528.12.10 |
Receivers of satellite television broadcast |
No |
15% |
6% |
|
17% |
|
8528.12.90 |
Other |
|
15% |
6% |
10% |
17% |
|
9616.10.00 |
Scent sprays and similar toilet sprays, and mounts and heads therefor |
No |
15% |
6% |
10% |
17% |
|
9616.20.00 |
Powder-puffs and pads for the application of cosmetics or toilet preparations |
No |
15% |
6% |
10% |
17% |
PART II
EXEMPTIONS FROM IMPORT DUTIES AND VALUE ADDED TAX.
Goods imported or purchased from manufacturers before payment of VAT or purchased before clearance through the Customs by the Government, public bodies, privileged persons and institutions provided such goods are not disposed of within two years of the date of importation or purchase, or in a manner inconsistent with the provisions granting the exemption.
1. The President.
Goods for use by the President.
2. Diplomatic and First Arrival Privileges.
(1) Goods for the official use of a high official of the United Nations or its Specialised Agencies or any Commonwealth High Commission, or of any Foreign Embassy, Consulate or Diplomatic Mission.
(2) Goods for the official use of the United Nations or its Specialised Agencies, or a member of the diplomatic staff of any foreign country where specific provision for such exemption is made by the Minister responsible for foreign affairs.
(3) Goods of the United Nations or any of its Specialised agencies for the support of a project in Uganda.
(4) On first arrival in the country of accreditation, household and personal effects including one motor vehicle, of an employee of the United Nations, or of its Specialised Agencies, of any Commonwealth High Commissions, or of any foreign embassy, Consulate or Diplomatic Mission, provided that such employee is not engaged in any other business in Uganda:
Provided further that any motor vehicle acquired free of import duty pursuant to the provisions of paragraphs (1), (2) or (3) of this exemption shall, on re-sale or upon other disposition, whether or not for any material consideration, be liable to import duty and VAT notwithstanding that the period of two years allowed in this Schedule has elapsed.
3. Projects undertaken by foreign Governments.
(i) Goods for the official use of the foreign Government or its designated Agency for the use on a project undertaken by such Government in Uganda under an agreement with the Government where such exemptions form part of the contract.
(ii) Goods for the use of personnel of a foreign Government or its designated Agencies undertaking assignments under a Bilateral Agreement, where specific provision is made in the Agreement.
4. Disabled Persons.
(1) Motor vehicles and equipment specially designed for the use of disabled drivers.
(2) Materials and articles especially designed for the educational, scientific or cultural advancement of the disabled for the use of an organisation approved by the Government for the purpose of this exemption.
5. Deceased Person’s Effects.
Used personal effects, subject to such limitations as the Commissioner-General may impose, which are not for re-sale and have been the property of a deceased person and have been inherited by or bequeathed to the person to whom they are consigned. The personal effects include one motor vehicle which the deceased owned and used outside Uganda.
6. Passengers Baggage.
Goods imported by passengers arriving from places outside Uganda shall, subject to the limitations and conditions specified in the following paragraphs:
(1) The goods shall be:
(a) the property, and accompany, the passenger, except as provided in paragraph (7) of this item;
(b) for the personal or household use of the passenger;
(c) of such kinds and in such quantities as the proper officer may allow; and
(d) shall not be disposed of by the passenger within two years of the date of importation.
(2) The following goods shall not be exempted under this item—
(a) alcoholic beverages of all kinds, perfumes, spirits and tobacco and manufactures thereof, except as provided in paragraphs (6) and (7) of this item;
(b) fabrics in piece;
(c) motor vehicles, except as provided in paragraph (3) of this item;
(d) any trade goods or goods for sale or disposal to other persons.
(3) Subject to paragraphs (1) and (2) of this item; the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is bona fide changing residence:
a. wearing apparel;
b. personal and household effects of any kind which were in his personal or household use in his former place of residence;
c. one motor vehicle which the passenger has personally owned and used outside Uganda for at least 12 months (excluding the period of the voyage in the case of shipment).
(4) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is making a temporary visit not exceeding six months:—
a. non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves at the end of his visit;
b. consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit;
(5) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person whom the proper officer is satisfied is a resident returning from a visit;
a. wearing apparel;
b. personal and household effects which have been in his personal use or household use;
c. instruments and tools for his personal use in his profession or trade.
(6) Subject to paragraph (1) of this Item, and subject to subparagraph (b) of this paragraph, duty and VAT shall not be levied on the following goods imported by, and in the possession of a passenger:—
a.—
(i) spirits (including liquors) or wine, not exceeding in all one litre;
(ii) perfume and toilet water not exceeding in all one half-litre, of which not more than a quarter may be perfume;
(iii) cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grams in weight.
b. these import duty free allowances shall be granted only to passengers of 18 years and over who are returning by air.
(7) Subject to paragraphs (1) and (2) of this item, the exemptions granted in accordance with paragraphs (3), (4) and (5) of this Item may be allowed in respect of baggage imported within two months of the arrival of the passenger or such further period as the Commissioner General may allow. The duty free allowances granted in accordance with paragraph (6) of this item shall not be allowed in respect of goods specified in the paragraph imported as unaccompanied baggage.
(8) Subject to paragraphs (1) and (2) of this Item, goods up to the value of US$ 500 for each traveller in respect of goods, other than the goods referred to in paragraph (7) of this Item, shall be exempted when imported by the traveller in his accompanied baggage or upon his person and declared by him to an officer, provided that the person has been outside of Uganda for more than 24 hours.
7. Inputs for the manufacturer of agricultural equipment.
8. Paper bags of Chapter 48 exclusively to be used by the milling industry for packing milled products of Chapter 11, and milk packing materials.
9. Samples and miscellaneous articles not imported as merchandise which in the opinion of the Commissioner-General have no commercial value.
10. Ambulances, prison vans and hearses.
11. Mosquito nets and materials for manufacturers of mosquito nets.
12. Sowing seeds as approved by the Ministry responsible for Agriculture.
13. Aircraft Operations.
Aircraft, aircraft engines, parts and accessories thereof, air navigational instruments; lighting, radio and radar apparatus and equipment of specialised nature for the repair, maintenance and servicing of an aircraft on the ground; ground signs, stairways for boarding aircraft, imported solely for use in connection with aircraft; catering stores, such as luncheon boxes, cardboard trays, paper plates, paper napkins, imported for use by any airline.
14. Tourism Vehicles.
Motor vehicles approved by the Minister on recommendation by the Uganda Tourist Board that they have been specially adapted for use in safari parks but not including saloon cars. However VAT is payable.
15. Inputs for Horticulture.
(a) Specialised UV treated PVC-Boy-Ray sheets for greenhouses cover or shade nets;
(b) Covering sheets for plants of H.S. Code 3920.00;
(c) Labels/Stickers of H.S. Code 4821.90.00;
(d) Flower sleeves for bouquets; and
(e) Plastic bags for seedling,
imported by a person who the Commissioner-General is satisfied is engaged in the business of growing and exporting horticultural products.
16. Batteries for use in solar equipment.
Deep cycles batteries and sealed Gel cells for use in solar equipment.
17. Instant or soluble coffee.
Instant (soluble) coffee produced from at least 75% coffee beans originally exported from Uganda to another country for outward processing.
18. Packing materials for instant or soluble coffee.
Packing materials and or materials for the production of packing materials for packing of instant coffee and ground coffee imported by a person who is registered with UCDA for manufacturing instant/soluble or and ground/roasted coffee.
19. Methylated spirit.
Methylated spirit which the Commissioner is satisfied is imported for use in schools, laboratories and hospitals.
20. Raw materials for pharmaceutical products.
Raw materials imported for use in the manufacture of pharmaceutical products. The remission is granted on condition that the manufacturer is registered with the Pharmacy Board and the Drugs Verification Committee must certify that the items imported are for use in the manufacture of pharmaceutical products for which the manufacturer is registered.
21. Cut-lag, HS Code 2403.10.00 produced from tobacco leaves originally exported from Uganda to another country for outward processing.
22. Materials and equipment specially designed for production and processing of honey.
23. Hotels.
Hotel equipment, cutlery, plates, cups, linen, blankets, Televisions, furniture, cookers and fridges engraved with the logo of the Hotel and imported with the prior approval of the Minister of Finance.
24. Export Incentives.
The following goods imported by any person for the use in his or her business dealing in the processing or manufacturing of goods for export. The business must be situated in an area declared by the Minister as an area for the manufacture or processing of goods for export—
(a) Plant and machinery;
(b) Raw materials and other such inputs.
25. International Organisations.
(a) United Nations Development Programme.
(b) The International Labour Organisation.
(c) The Food and Agricultural Organisation of the United Nations.
(d) The United Nations Educational Scientific and Cultural Organisation.
(e) The International Civil Aviation Organisation.
(f) The World Health Organisation.
(g) The World Meteorological Organisation.
(h) The Universal Postal Union.
(i) The International Telecommunications Union.
(j) The International Atomic Agency.
(k) The Commissioner for Technical Co-operation in Africa South of Sahara.
(l) The Scientific Council for Africa.
(m) The Desert Locust Control Organisation.
(n) East African Development Bank.
(o) East African Community and its agencies.
(p) Inter-Governmental Authority on Development.
(q) African Union.
(r) International Committee of the Red Cross.
(s) The Common Market for East and Southern Africa.
(t) The Nile Basin Initiative.
ss. 7, 8, 9, 10.
Amendments to the Third Schedule of the Finance (No. 2) Act, 2002.
PART I
LOCALLY MANUFACTURED GOODS ON WHICH EXCISE DUTY IS NOT REMITTED.
s. 7(2).
|
1. |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured with HS Code 2202.10.00 |
|
2. |
Waters, other with HS Code 2202.90.00 |
|
3. |
Beer made from malt with HS Code 2203.00.00 |
|
4. |
Products falling under subheadings 22.04 to 22.09 |
|
5. |
Cigars, cheroots, cigarillos and cigarettes of tobacco substitutes and other manufactured tobacco 24.02 and 24.03 |
PART II
ITEMS ON WHICH IMPORT DUTY IS REMITTED TO 7% AND EXCISE DUTY TO NIL.
s. 8(1).
|
Manufacturer |
HS Code |
Description |
|
|
1. |
Manufacturers of mattresses |
5210.49.00 |
Other fabrics |
|
5513.41.00 |
of polyester staple fibres, plain weave |
||
|
5811.00.00 |
Fabric materials |
||
|
2. |
Manufacturers of suitcases bags, tents |
5208.59.00 |
Other fabrics |
|
5210.29.00 |
Other fabrics |
||
|
5310.10.00 |
Woven fabrics |
||
|
5310.90.00 |
Woven fabrics |
||
|
5210.39.00 |
Woven fabrics of cotton |
||
|
5407.81.00 |
Unbleached or bleached |
||
|
5512.19.00 |
Other |
||
|
5911.20.00 |
Bolting cloth, whether or not made up |
||
|
5911.20.00 |
Woven fabrics |
||
|
3. |
Manufacturers of garments |
5407.81.00 |
unbleached or bleached |
|
5208.11.00 to |
|||
|
5208.19.00 |
Woven fabrics of cotton |
||
|
5209.11.00 |
Plain weave |
||
|
5210.11.00 |
Plain weave |
||
|
5211.11.00 |
Plain weave |
||
|
5407.41.00 |
Other woven fabrics, unbleached or bleached |
||
|
5407.81.00 |
Other woven fabrics, unbleached or bleached |
||
|
5408.21.00 |
Other woven fabrics unbleached or bleached |
||
|
5516.11.00 |
Woven fabrics of artificial staple fibres |
||
|
5702.20.00 |
Terry towelling and similar Woven terry fabrics, of other Textile materials |
||
|
5807.90.00 |
Other |
||
|
6507.00.00 |
Head-bands, linings, covers, hat foundations, hat |
||
|
|
frames, peaks and chinstraps, for headgear |
||
|
5208.51.00 |
cotton fabrics printed |
||
|
5208.52.00 |
cotton fabrics printed |
||
|
5516.12.00 |
Dyed |
||
|
5516.13.00 |
Artificial staple fibres |
||
|
5516.14.10 |
Polyster/cotton fabrics |
||
|
5208.11.00 |
Plain weave weighing not more than 100 g/m2″> |
||
|
5208.12.00 |
Plain weave weighing more than 100 g/m2″> |
||
|
5209.42.00 |
Denim |
||
|
6002.40.00 |
Containing by weight 5% or more of elastomeric yarn but not containing rubber thread |
||
|
6002.90.00 |
Other |
||
|
6217.10.00 |
Accessories |
||
|
|
|||
|
4. |
Manufacturers of cosmetics/perfumery |
1513.19.00 |
Coconut oil |
|
1513.29.00 |
Palm kernel oil |
||
|
2207.20.00 |
Rectified spirit or denatured alcohol |
||
|
3301.19.00 |
Essential oils of citrus fruits |
||
|
2710.11.50 |
White spirit |
||
|
3301.29.00 |
Essential oil and cocoa butter concentrates |
||
|
3302.90.20 |
Mixtures of odiferous substances for use in the manufacture of perfumery cosmetic or toilet preparations |
||
|
4821.10.00 |
Printed labels in rolls |
||
|
7613.00.00 |
Aluminium containers for compressed or liquefied gas |
||
|
5. |
Manufacturers of biscuits and sweets |
0405.10.00 |
Butter |
|
1101.00.00 |
Wheat flour |
||
|
1513.19.00 |
Desiccated coconut and coconut oil and its fractions |
||
|
1518.00.00 |
Animal or vegetable fat & oil |
||
|
1102.20.00 |
Corn flour |
||
|
0402.10.00 |
Milk powder |
||
|
1901.20.00 |
Biscuit powder |
||
|
3301.29.00 |
Essential oils |
||
|
|
|||
|
6. |
Manufacturers of alcoholic soda |
2207.10.00 |
Undenatured ethyl alcohol |
|
|
|||
|
7. |
Manufacturers of juices |
2008.30.00 |
Orange Cells |
|
2009.19.00 |
Other Concentrates |
||
|
2009.70.00 |
Apple Concentrates |
||
|
|
|||
|
8. |
Manufacturers of furniture |
4413.00.00 |
Densified wood, in blocks, strips or profile shape |
|
4410.29.00 |
Particle and similar boards of other ligneous materials |
||
|
9. |
Manufacturers of toilet soap |
3401.20.00 |
Sodium palmitate, laurate and stearate |
|
|
|||
|
10. |
Manufacturers of distilled spirit |
|
The excise payable by manufacturers of distilled |
|
|
spirit in Uganda in respect of locally distilled |
||
|
|
spirits is remitted in part from 70 percent |
||
|
|
points to 45 percent points. |
||
PART III
ITEMS FOR MANUFACTURE AND PACKAGING OF PHARMACEUTICAL PRODUCTS AND DISPOSABLE SYRINGES ON WHICH TAX IS REMITTED.
s. 9(1).
|
1. |
Manufacturers of pharmaceutical products and disposable syringes |
3920.49.00 |
P.V.C. films |
|
3923.50.00 |
Empty gelatin caps |
||
|
3920.51.00 |
Glasyn poly printed |
||
|
3920.59.00 |
Printed plastic laminated paper |
||
|
3923.21.00 |
Tablet dispensing envelopes-printed |
||
|
3923.30.00 |
Plastic bottles & containers |
||
|
4819.10.00 |
Boxes, cases of corrugated paper or paper board |
||
|
4819.20.00 |
Inner cartons |
||
|
4821.10.00 |
Labels of all kinds |
||
|
7010.10.00 |
Pharmaceutical glass bottles |
||
|
7010.90.00 |
Other glass bottles |
||
|
7310.29.00 |
Other metallic containers |
||
|
7607.19.00 |
Aluminium foil printed |
||
|
7612.90.00 |
Aluminium tubes |
||
|
8309.90.00 |
Other |
PART IV
SPECIFIED PRODUCTS ON WHICH TAX IS REMITTED.
s. 10(1).
|
Item A—Conditional Raw Materials |
||||
|
Product |
HS Code |
|||
|
1 |
Crude Degummed Soyabean oil |
1507.10.00 |
||
|
2 |
Palm olein |
1511.90.10 |
||
|
3 |
Palm stearin |
1511.90.20 |
||
|
4 |
Palm stearin RBD |
1511.90.40 |
||
|
5 |
Crude Sunflower oil |
1512.11.00 |
||
|
6 |
Other sunflower seed or safflower oil |
1512.19.00 |
||
|
7 |
Crude coconut oil |
1513.11.00 |
||
|
8 |
Crude palm oil |
1513.21.00 |
||
|
9 |
Other fractions of maize (corn) oil |
1515.90.00 |
||
|
10 |
Palm oil Soap Blend |
1518.00.00 |
||
|
11 |
Glycerol, crude; glycerol waters and glycerol lyes |
1520.00.00 |
||
|
12 |
Beeswax and other insects wax |
1521.90.00 |
||
|
13 |
Lactose |
1702.11.00 |
||
|
14 |
Lactose Syrup and dextrose monohydrate |
1702.19.00 |
||
|
15 |
Glucose Syrup |
1702.30.00 |
||
|
16 |
Liquid Caramel |
1702.90.00 |
||
|
17 |
Cocoa butter fat and oil |
1804.00.00 |
||
|
18 |
Extracts, essences, and concentrates |
2101.11.00 |
||
|
19 |
Active Yeast |
2102.10.00 |
||
|
20 |
Other-bread improver |
2106.90.00 |
||
|
21 |
Iodized salt |
2501.00.00 |
||
|
22 |
Graphite Powder |
2504.10.00 |
||
|
23 |
Yellow Kaolin/White Kaolin |
2507.00.00 |
||
|
24 |
Hydraulic Lime |
2522.30.00 |
||
|
25 |
Cement clinkers |
2523.10.00 |
||
|
26 |
Zinc ores and concentrates |
2608.00.00 |
||
|
27 |
Batching oil |
2710.19.54 |
||
|
28 |
Transformer oil |
2710.19.55 |
||
|
29 |
White oil |
2710.59.00 |
||
|
30 |
Petroleum jelly |
2712.10.00 |
||
|
31 |
Other paraffin wax |
2712.90.00 |
||
|
32 |
Other residues of petroleum oils |
2713.90.00 |
||
|
33 |
Master batch |
3206.19.00 |
||
|
34 |
Lithophone |
3206.42.00 |
||
|
35 |
Lacquers and distempers |
3210.00.00 |
||
|
36 |
Mixtures of odiferous substances and mixtures of a kind used in the food or |
3302.10.00 |
||
|
37 |
Mixtures of odiferous substances for use in the manufacture of perfumery |
3302.90.20 |
||
|
38 |
Dispersion agent |
3811.90.00 |
||
|
39 |
Other reaction initiators, accelerators and catalytic preparations nes |
3815.90.00 |
||
|
40 |
Palm fatty acid distillate |
3823.13.00 |
||
|
41 |
Prima melt |
3824.79.00 |
||
|
42 |
PVA in primary form in aqueous dispersion |
3905.12.00 |
||
|
43 |
Other polymers of vinyl acetate |
3905.19.00 |
||
|
44 |
Vinyl acetate copolymers in aqueous dispersion |
3905.21.00 |
||
|
45 |
Poly (vinyl alcohol) |
3905.30.00 |
||
|
46 |
Co-polymers |
3905.91.00 |
||
|
47 |
Film of polymers of propylene |
3920.20.00 |
||
|
48 |
Other plates, sheets, etc of acrylic polymers |
3920.59.00 |
||
|
49 |
Polyethylene printed films |
3920.59.00 |
||
|
50 |
Of other plastics |
3921.19.00 |
||
|
51 |
Tarpaulin(canvas) and accessories for tents and bags |
3926.90.00 |
||
|
52 |
Natural rubber |
4001.29.00 |
||
|
53 |
Chlorinated rubber |
4002.39.00 |
||
|
54 |
Amorphus Silica |
4005.10.00 |
||
|
55 |
Rubber solutions |
4005.20.00 |
||
|
56 |
Rubber, strips for retreading rubber tyres |
4006.10.00 |
||
|
57 |
Other plates, sheets, etc of vulcanised rubber |
4008.19.00 |
||
|
58 |
Plates, sheets, shapes of non-cellular rubber |
4008.21.00 |
||
|
59 |
Stereo rubber |
4008.29.00 |
||
|
60 |
Chrome leather, scraps, splits and off cuts and leather washers |
4115.20.00 |
||
|
61 |
Coniferous |
4404.10.00 |
||
|
62 |
Medium density laminated sheets |
4411.91.00 |
||
|
63 |
Weighing 40 g/m2 or more but no more than 150 g/m2″> in rolls |
4802.55.00 |
||
|
64 |
Other paper, weighing 40 gm/m2″> or more but not more than 150 g/m2″> |
4802.57.00 |
||
|
65 |
Weighing more than 150 g/m2″> |
4802.58.00 |
||
|
66 |
In rolls |
4803.00.00 |
||
|
67 |
Paper and paper board |
4807.00.00 |
||
|
68 |
Corrugated paper and paper board |
4808.10.00 |
||
|
69 |
Other kraft paper, creped or crinkled |
4808.30.00 |
||
|
70 |
Straw boards |
4808.90.00 |
||
|
71 |
Self copying paper |
4809.20.00 |
||
|
72 |
Coated paper in reels |
4810.10.00 |
||
|
73 |
Coated paper in reels |
4810.13.00 |
||
|
74 |
Metallic Paper (Other) |
4810.19.00 |
||
|
75 |
Self Adhesive paper |
4811.41.00 |
||
|
76 |
Gumed or adhesive paper and paper board (Tetrapack) |
4811.49.00 |
||
|
77 |
Wax paper |
4811.60.00 |
||
|
78 |
In rolls of width not exceeding 5cm |
4813.20.00 |
||
|
79 |
Skillets and Rex duty free hinge lids packets |
4819.20.00 |
||
|
80 |
Straw wrapping paper |
4823.90.00 |
||
|
81 |
Lint – natural or synthetic fibre |
5201.00.00 |
||
|
82 |
Yarn – natural, blended or synthetic fibre |
5201.99.00 |
||
|
83 |
Plain weave weighing not more than 100 g/m2″> |
5208.11.00 |
||
|
84 |
Plain weave, weighing more than 100 g/m2″> |
5208.12.00 |
||
|
85 |
Yarn |
5402.10.00 |
||
|
86 |
Yarn of polyester |
5402.33.00 |
||
|
87 |
Polypropylene multifilament yarn |
5402.69.00 |
||
|
88 |
Monofilament |
5404.10.00 |
||
|
89 |
Synthetic tow of filament |
5501.10.00 |
||
|
90 |
Synthetic filament of polyesters |
5501.20.00 |
||
|
91 |
Synthetic filament tow (Other) |
5501.90.00 |
||
|
92 |
Artificial filament tow |
5502.00.00 |
||
|
93 |
Acetate tow |
5502.00.10 |
||
|
94 |
Of polyester |
5503.20.00 |
||
|
95 |
Artificial fibres of viscose rayon |
5504.10.00 |
||
|
96 |
Of synthetic fibres |
5505.10.00 |
||
|
97 |
Of artificial fibres |
5505.20.00 |
||
|
98 |
Acrylic or modacrylic |
5506.30.00 |
||
|
99 |
Polyster spun sewing thread |
5508.20.00 |
||
|
100 |
Single yarn |
5509.11.00 |
||
|
101 |
Blanket Shoddy yarn |
5509.32.00 |
||
|
102 |
Other yarn of polyester staple fibres |
5509.42.00 |
||
|
103 |
Yarn of polyester staple fibres (Other) |
5509.59.00 |
||
|
104 |
Other yarn, of acrylic or modacrylic staple fibres (Other) |
5509.69.00 |
||
|
105 |
Of polyester staple fibres, plain weave |
5513.11.00 |
||
|
106 |
Non woven…….. weighing > 25 gm/m2″> but << 70 gm/m2″> |
5603.12.00 |
||
|
107 |
Twine of jute |
5607.10.00 |
||
|
108 |
Twine |
5607.29.00 |
||
|
109 |
Polypropylene strings and twines |
5607.41.00 |
||
|
110 |
Nylon Twine |
5607.50.00 |
||
|
111 |
Other made up nets |
5608.19.00 |
||
|
112 |
Net fabrics |
5804.10.00 |
||
|
113 |
Binding cloth |
5901.10.00 |
||
|
114 |
Textile fabric coated, impregnated or covered with PVC |
5903.10.00 |
||
|
115 |
Textile fabric coated, impregnated or covered with polyurethane |
5903.20.00 |
||
|
116 |
Textile fabrics impregnated …..with other plastics |
5903.90.00 |
||
|
117 |
Woven fabric for bags and tents |
5903.90.00 |
||
|
118 |
Tarpaulin canvas |
5907.00.00 |
||
|
119 |
Toe puffs material |
5911.10.00 |
||
|
120 |
Counter Material |
5911.90.00 |
||
|
121 |
Of man-made fibres |
6001.22.00 |
||
|
122 |
Footwear components |
6406.10.00 |
||
|
123 |
Soles |
6406.20.00 |
||
|
124 |
Other soles and heels ……of wood |
6406.91.00 |
||
|
125 |
Parts of footwear of other materials |
6406.99.00 |
||
|
126 |
Brake linings and pads |
6813.10.00 |
||
|
127 |
Moulded brake lining/billets, brake lining rolls, flat asbestos sheets, woven brake lining rolls, brake shoe plates |
6813.90.00 |
||
|
128 |
Glass balls |
7002.10.00 |
||
|
129 |
Non alloy pig iron containing by weight 0.5% or less of phosphorus |
7201.10.00 |
||
|
130 |
Waste and scrap of cast iron |
7204.10.00 |
||
|
131 |
Remelting scap ingots |
7204.50.00 |
||
|
132 |
Billets |
7207.11.00 |
||
|
133 |
Flat-rolled (hot-rolled) steel products in coil |
7208.39.00 |
||
|
134 |
Flat rolled iron (thickness exceeding 4.75mm) |
7208.52.00 |
||
|
135 |
Flat rolled iron (thickness exceeding 3 mm) |
7208.53.00 |
||
|
136 |
Flat rolled iron (thickness less than 3 mm) |
7208.54.00 |
||
|
137 |
Flat-rolled (cold rolled) steel products in coils |
7209.17.00 |
||
|
138 |
Cold rolled steel coils |
7209.18.00 |
||
|
139 |
Flat rolled non alloy steel of thickness 3 mm or more |
7209.25.00 |
||
|
140 |
Flat rolled non alloy steel of thickness exceeding 1mm but less than 3 mm |
7209.26.00 |
||
|
141 |
Aluminum zinc alloys |
7210.61.00 |
||
|
142 |
Painted or Vanished or coated with plastics |
7210.70.00 |
||
|
143 |
Of a circular cross-section less than 14 mm in diameter |
7213.91.00 |
||
|
144 |
Of a circular cross-section less than 14 mm in diameter |
7213.91.00 |
||
|
145 |
Wire Rod |
7213.91.00 |
||
|
146 |
Hot rolled wire rod |
7213.99.00 |
||
|
147 |
Plated or coated with zinc |
7217.20.00 |
||
|
148 |
Other stainless steel |
7218.99.00 |
||
|
149 |
Steel sheet piling |
7301.10.00 |
||
|
150 |
Stranded wire |
7312.10.00 |
||
|
151 |
Bale strapping metal and stitching wire |
7312.90.00 |
||
|
152 |
Copper rods of refined Copper |
7407.10.00 |
||
|
153 |
Copper wire and plates of refined Copper (Other) |
7408.19.00 |
||
|
154 |
Galvanised steel wire of copper alloys (Other) |
7408.29.00 |
||
|
155 |
Aluminium rod of aluminium not alloyed |
7604.10.00 |
||
|
156 |
Aluminium alloy rod of aluminium alloys (Other) |
7604.29.00 |
||
|
157 |
Aluminium alloy wire of aluminium alloys (Other) |
7605.29.00 |
||
|
158 |
Tin |
8001.10.00 |
||
|
159 |
Eyelets |
8308.10.00 |
||
|
160 |
Rivets |
8308.20.00 |
||
|
161 |
Buckles |
8308.90.00 |
||
|
162 |
Buckles |
8310.90.00 |
||
|
163 |
Empty plastic battery containers |
8507.90.00 |
||
|
164 |
Other magnetic tapes of width not exceeding 4mm |
8524.51.00 |
||
|
165 |
Pen nibs and nib points |
9608.91.00 |
||
|
|
||||
|
Product |
HS Code |
|||
|
166 |
Soya oil |
1507.90.20 |
||
|
167 |
Soya oil |
1512.19.00 |
||
|
168 |
White spirit |
2710.11.50 |
||
|
169 |
Kerosene |
2710.19.22 |
||
|
170 |
Tall oil fatty acid |
3803.00.00 |
||
|
170 |
Other |
7210.49 00 |
||
|
Item C—Manufacturers of bicycles, exercisers and components |
||||
|
Product |
Subheading |
|||
|
ERW bright cold rolled steel tubes, Steel strips, flat angles and channels. |
73.04, 72.28, 72.08 |
|||
|
Annealed/hard drawn/bright ms wire & rods. |
72.28 |
|||
|
Unfinished M.S.C.R lugs, B.B. shell, seat pillar, Frame and fork in CKD and B.B. cups, mudguard Clips, lamp bracket, crown cover & reinforcements. |
87.14 |
|||
|
HC/Steel balls, screw, bolts & nuts, washers, rivets, Cotter pins, clamps spanners & levers. |
74.15, 73.25, 73.18 |
|||
|
Stickers, reflectors, brushes, rear view mirrors name plates. |
87.14 |
|||
|
Unfinished under parts, back plate, loop spring, Twisted springs, seat clips, stretcher bars, seat bolts & nuts & triple wire base. |
87.14 |
|||
|
Low/high stoving, primer, finish paint stoving lacquer, thinner and golden powder. |
32.08, 09/10 |
|||
|
Phosphating chemical such as ada, rusodine, phosodine, acelyete, toner. |
38.10, 28.35 |
|||
|
Debrassing chemical such as soda ash, sulphuric acid, sodium, nitrate, sodium nitrite, nitric acid, H.C.L. |
28.05, 28.07, 28.08, 38.10 |
|||
|
Emery powders, emery abrasive paper/cloth and steel wool. |
38.10, 73.23.10 |
|||
|
Leather and grinding wheels, buffs, belts and glue. |
42.03, 42.04, 35.05, 35.06 |
|||
|
Dip brazing & welding consumables such as brass Ingots & grannuals zinc ingots, boric acid and borax welding electrodes graphite crucibles, oxygen, acelyne, Lpg Co2, argon gases with fluxes calcium carbide fire, brick, clays, acetic silicate, leather cotton rubber, gloves, boots & protective wears. |
38.10, 74.03, 79.01, 75.04, 28.04, 69.01, 40.15 |
|||
|
Drills, reamer, taps, cutters, chasers, rasps, shanks, drill, chucks, files, punches, dies, jigs & fixtures, bars, die steel, and copper rod. |
82.07 |
|||
|
Kraft, corrugated papers, cartons & boxes, kraft bags, and cotton bags. |
47.07, 39.21 |
|||
|
Self-adhesive paper tapes PVC sheets, tapes, polybags bubble air sheet & tubes. |
39.23, 39.21, 87.10 |
|||
|
Diesel, furnace oil, kerosene, MTO, lubricant, coolant, transformer oils and greases. |
27.10 |
|||
|
Handle bars, brake sets, pedals, chain wheel and crank, Hubs, rims, spokes, nipples and washers, free wheels, Chains, bb axles, chain covers, bells, carrier and side stand, Frame locks, air pump, tool and tool bag, dynamo sets, fork Guard bumpers and saddles. |
87.14, 87.12 |
|||
|
Bicycles tyres, tubes, brake rubbers, pedal rubber and handle grips. |
40.11, 87.10 |
|||
|
History |
|
|
Legislation |
Number |
| Act | 21/2003 |
| Act | 2/2005 |
| Act | 32/2006 |
Cross References
Customs Tariff Act, Cap. 337.
Excise Tariff Act Cap. 338.
Finance Act (No. 2) 1996, Cap. 185.
Finance (No. 2) Act, 2002, Act 28 of 2002.
Traffic and Road Safety Act, Cap. 361.
{/mprestriction}